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        <TLCTerm eId="term-late-short-term-marital-or-couple-relationship" href="/ontology/term/au/term-late-short-term-marital-or-couple-relationship" showAs="late short-term marital or couple relationship"/>
        <TLCTerm eId="term-legal-personal-representative" href="/ontology/term/au/term-legal-personal-representative" showAs="legal personal representative"/>
        <TLCTerm eId="term-liabilities" href="/ontology/term/au/term-liabilities" showAs="liabilities"/>
        <TLCTerm eId="term-licensed-administering-authority" href="/ontology/term/au/term-licensed-administering-authority" showAs="licensed administering authority"/>
        <TLCTerm eId="term-life-policy" href="/ontology/term/au/term-life-policy" showAs="life policy"/>
        <TLCTerm eId="term-marital-or-couple-relationship" href="/ontology/term/au/term-marital-or-couple-relationship" showAs="marital or couple relationship"/>
        <TLCTerm eId="term-member-spouse" href="/ontology/term/au/term-member-spouse" showAs="member spouse"/>
        <TLCTerm eId="term-modified-early-release-deduction-amount" href="/ontology/term/au/term-modified-early-release-deduction-amount" showAs="modified early release deduction amount"/>
        <TLCTerm eId="term-msb-act" href="/ontology/term/au/term-msb-act" showAs="MSB Act"/>
        <TLCTerm eId="term-new-fund" href="/ontology/term/au/term-new-fund" showAs="new Fund"/>
        <TLCTerm eId="term-non-member-spouse" href="/ontology/term/au/term-non-member-spouse" showAs="non-member spouse"/>
        <TLCTerm eId="term-non-standard-pension" href="/ontology/term/au/term-non-standard-pension" showAs="non-standard pension"/>
        <TLCTerm eId="term-notional-accumulated-sg-contributions" href="/ontology/term/au/term-notional-accumulated-sg-contributions" showAs="notional accumulated SG contributions"/>
        <TLCTerm eId="term-notional-interest" href="/ontology/term/au/term-notional-interest" showAs="notional interest"/>
        <TLCTerm eId="term-orders" href="/ontology/term/au/term-orders" showAs="Orders"/>
        <TLCTerm eId="term-original-interest" href="/ontology/term/au/term-original-interest" showAs="original interest"/>
        <TLCTerm eId="term-orphan-pension" href="/ontology/term/au/term-orphan-pension" showAs="orphan pension"/>
        <TLCTerm eId="term-other-vested-benefit" href="/ontology/term/au/term-other-vested-benefit" showAs="other vested benefit"/>
        <TLCTerm eId="term-owner-of-a-life-policy" href="/ontology/term/au/term-owner-of-a-life-policy" showAs="owner of a life policy"/>
        <TLCTerm eId="term-partial-invalidity-pension" href="/ontology/term/au/term-partial-invalidity-pension" showAs="partial invalidity pension"/>
        <TLCTerm eId="term-payment-split" href="/ontology/term/au/term-payment-split" showAs="payment split"/>
        <TLCTerm eId="term-pension" href="/ontology/term/au/term-pension" showAs="pension"/>
        <TLCTerm eId="term-pension-pay-day" href="/ontology/term/au/term-pension-pay-day" showAs="pension pay day"/>
        <TLCTerm eId="term-pension-to-which-this-part-applies" href="/ontology/term/au/term-pension-to-which-this-part-applies" showAs="pension to which this Part applies"/>
        <TLCTerm eId="term-pensioner" href="/ontology/term/au/term-pensioner" showAs="pensioner"/>
        <TLCTerm eId="term-period-of-actual-contributory-service" href="/ontology/term/au/term-period-of-actual-contributory-service" showAs="period of actual contributory service"/>
        <TLCTerm eId="term-period-of-contributory-service" href="/ontology/term/au/term-period-of-contributory-service" showAs="period of contributory service"/>
        <TLCTerm eId="term-permanent-employee" href="/ontology/term/au/term-permanent-employee" showAs="permanent employee"/>
        <TLCTerm eId="term-prescribed-half-year" href="/ontology/term/au/term-prescribed-half-year" showAs="prescribed half-year"/>
        <TLCTerm eId="term-productivity-benefit" href="/ontology/term/au/term-productivity-benefit" showAs="productivity benefit"/>
        <TLCTerm eId="term-productivity-related-benefit" href="/ontology/term/au/term-productivity-related-benefit" showAs="productivity related benefit"/>
        <TLCTerm eId="term-profit" href="/ontology/term/au/term-profit" showAs="profit"/>
        <TLCTerm eId="term-pss-fund" href="/ontology/term/au/term-pss-fund" showAs="PSS Fund"/>
        <TLCTerm eId="term-public-sector-superannuation-scheme" href="/ontology/term/au/term-public-sector-superannuation-scheme" showAs="Public Sector Superannuation Scheme"/>
        <TLCTerm eId="term-public-service-act" href="/ontology/term/au/term-public-service-act" showAs="Public Service Act"/>
        <TLCTerm eId="term-rate-of-fund-contribution-tax" href="/ontology/term/au/term-rate-of-fund-contribution-tax" showAs="rate of fund contribution tax"/>
        <TLCTerm eId="term-re-employed-former-contributor-with-preserved-rights" href="/ontology/term/au/term-re-employed-former-contributor-with-preserved-rights" showAs="re-employed former contributor with preserved rights"/>
        <TLCTerm eId="term-regulated-superannuation-fund" href="/ontology/term/au/term-regulated-superannuation-fund" showAs="regulated superannuation fund"/>
        <TLCTerm eId="term-release-authority-lump-sum" href="/ontology/term/au/term-release-authority-lump-sum" showAs="release authority lump sum"/>
        <TLCTerm eId="term-relevant-industrial-organization" href="/ontology/term/au/term-relevant-industrial-organization" showAs="relevant industrial organization"/>
        <TLCTerm eId="term-retirement" href="/ontology/term/au/term-retirement" showAs="retirement"/>
        <TLCTerm eId="term-rules" href="/ontology/term/au/term-rules" showAs="rules"/>
        <TLCTerm eId="term-rules-for-the-administration-of-the-public-sector-superannuation-scheme" href="/ontology/term/au/term-rules-for-the-administration-of-the-public-sector-superannuation-scheme" showAs="Rules for the administration of the Public Sector Superannuation Scheme"/>
        <TLCTerm eId="term-rules-for-the-administration-of-the-superannuation-1990-scheme" href="/ontology/term/au/term-rules-for-the-administration-of-the-superannuation-1990-scheme" showAs="Rules for the administration of the Superannuation (1990) Scheme"/>
        <TLCTerm eId="term-scheme-value" href="/ontology/term/au/term-scheme-value" showAs="scheme value"/>
        <TLCTerm eId="term-section-110sl-amount" href="/ontology/term/au/term-section-110sl-amount" showAs="section 110SL amount"/>
        <TLCTerm eId="term-section-110sl-component" href="/ontology/term/au/term-section-110sl-component" showAs="section 110SL component"/>
        <TLCTerm eId="term-section-130b-amount" href="/ontology/term/au/term-section-130b-amount" showAs="section 130B amount"/>
        <TLCTerm eId="term-section-130b-component" href="/ontology/term/au/term-section-130b-component" showAs="section 130B component"/>
        <TLCTerm eId="term-severe-financial-hardship" href="/ontology/term/au/term-severe-financial-hardship" showAs="severe financial hardship"/>
        <TLCTerm eId="term-sg-minimum-contribution" href="/ontology/term/au/term-sg-minimum-contribution" showAs="SG minimum contribution"/>
        <TLCTerm eId="term-sis-act" href="/ontology/term/au/term-sis-act" showAs="SIS Act"/>
        <TLCTerm eId="term-splitting-order" href="/ontology/term/au/term-splitting-order" showAs="splitting order"/>
        <TLCTerm eId="term-spouse-s-pension" href="/ontology/term/au/term-spouse-s-pension" showAs="spouse’s pension"/>
        <TLCTerm eId="term-standard-pension" href="/ontology/term/au/term-standard-pension" showAs="standard pension"/>
        <TLCTerm eId="term-statistician" href="/ontology/term/au/term-statistician" showAs="Statistician"/>
        <TLCTerm eId="term-statutory-office" href="/ontology/term/au/term-statutory-office" showAs="statutory office"/>
        <TLCTerm eId="term-superannuation-entity" href="/ontology/term/au/term-superannuation-entity" showAs="superannuation entity"/>
        <TLCTerm eId="term-superannuation-guarantee-top-up-benefit" href="/ontology/term/au/term-superannuation-guarantee-top-up-benefit" showAs="superannuation guarantee top-up benefit"/>
        <TLCTerm eId="term-superannuation-interest" href="/ontology/term/au/term-superannuation-interest" showAs="superannuation interest"/>
        <TLCTerm eId="term-superannuation-scheme" href="/ontology/term/au/term-superannuation-scheme" showAs="superannuation scheme"/>
        <TLCTerm eId="term-superseded-act" href="/ontology/term/au/term-superseded-act" showAs="superseded Act"/>
        <TLCTerm eId="term-supplementary-contributions" href="/ontology/term/au/term-supplementary-contributions" showAs="supplementary contributions"/>
        <TLCTerm eId="term-supplementary-contributions-amount" href="/ontology/term/au/term-supplementary-contributions-amount" showAs="supplementary contributions amount"/>
        <TLCTerm eId="term-supplementary-contributions-component" href="/ontology/term/au/term-supplementary-contributions-component" showAs="supplementary contributions component"/>
        <TLCTerm eId="term-surcharge" href="/ontology/term/au/term-surcharge" showAs="surcharge"/>
        <TLCTerm eId="term-surcharge-debt-account" href="/ontology/term/au/term-surcharge-debt-account" showAs="surcharge debt account"/>
        <TLCTerm eId="term-surchargeable-contributions" href="/ontology/term/au/term-surchargeable-contributions" showAs="surchargeable contributions"/>
        <TLCTerm eId="term-temporary-employee" href="/ontology/term/au/term-temporary-employee" showAs="temporary employee"/>
        <TLCTerm eId="term-top-up-benefit" href="/ontology/term/au/term-top-up-benefit" showAs="top-up benefit"/>
        <TLCTerm eId="term-totally-and-permanently-incapacitated" href="/ontology/term/au/term-totally-and-permanently-incapacitated" showAs="totally and permanently incapacitated"/>
        <TLCTerm eId="term-transfer-factor" href="/ontology/term/au/term-transfer-factor" showAs="transfer factor"/>
        <TLCTerm eId="term-trustee" href="/ontology/term/au/term-trustee" showAs="Trustee"/>
        <TLCTerm eId="term-unfunded-component" href="/ontology/term/au/term-unfunded-component" showAs="unfunded component"/>
        <TLCTerm eId="term-uninvested-moneys-of-the-existing-fund" href="/ontology/term/au/term-uninvested-moneys-of-the-existing-fund" showAs="uninvested moneys of the existing Fund"/>
        <TLCTerm eId="term-unreceived-moneys-of-the-existing-fund" href="/ontology/term/au/term-unreceived-moneys-of-the-existing-fund" showAs="unreceived moneys of the existing Fund"/>
      </references>
    </meta>
    <preface>
      <p>Superannuation Act 1976</p>
      <p>No. 31, 1976</p>
      <p>
        <b>Compilation No.</b>
        <b> </b>
        <b>66</b>
      </p>
      <p><b>Compilation date:</b><b>	</b>21 May 2026</p>
      <p><b>Includes amendments:</b><b>	</b>Act No. 47, 2026</p>
      <p>This compilation is in 2 volumes</p>
      <p></p>
      <p>Each volume has its own contents</p>
      <p>
        <b>About this compilation</b>
      </p>
      <p>
        <b>This compilation</b>
      </p>
      <p>This is a compilation of the <i>Superannuation Act 1976</i> that shows the text of the law as amended and in force on 21 May 2026 (the <b><i>compilation date</i></b>).</p>
      <p>The notes at the end of this compilation (the <b><i>endnotes</i></b>) include information about amending laws and the amendment history of provisions of the compiled law.</p>
      <p>
        <b>Uncommenced</b>
        <b> amendments</b>
      </p>
      <p>The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).</p>
      <p>
        <b>Application, saving and transitional provisions</b>
      </p>
      <p>If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.</p>
      <p>
        <b>Editorial changes</b>
      </p>
      <p>For more information about any editorial changes made in this compilation, see the endnotes.</p>
      <p>
        <b>Presentational changes</b>
      </p>
      <p>The <i>Legislation Act 2003</i> provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.</p>
      <p>
        <b>Modifications</b>
      </p>
      <p>If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.</p>
      <p>
        <b>Self</b>
        <b>-repealing provisions</b>
      </p>
      <p>If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.</p>
      <p>Contents</p>
      <p><ref href="#part-I">Part I</ref>—Preliminary	1</p>
      <p>1	Short title	1</p>
      <p>2	Commencement	1</p>
      <p>3	Interpretation	1</p>
      <p>3AA	Operation despite repeal of <i>Commonwealth Legal Aid Act 1977</i>	22</p>
      <p>3A	Variation of contribution days for certain employees	23</p>
      <p>3C	Designated employers	23</p>
      <p>3F	Application of the <i>Criminal Code</i>	25</p>
      <p>4	Application of Act	25</p>
      <p>4AA	Declarations, determinations, approvals etc. by Minister, CSC or Commissioner	25</p>
      <p>4A	Definition of <i>approved authority</i>—declarations	26</p>
      <p>4B	Meaning of <i>re</i><i>-employed former contributor with preserved rights</i>	26</p>
      <p>5	Annual rate of salary	27</p>
      <p>6	References to anniversary of birth etc.	29</p>
      <p>6A	Persons engaged in more than one employment	30</p>
      <p>7	Retirement on ground of invalidity	31</p>
      <p>7A	Accumulated basic and supplementary contributions and Fund accumulated employer contributions—additional amounts	32</p>
      <p>8	Contributory service—additional periods	34</p>
      <p>8A	Marital or couple relationship	36</p>
      <p>8B	Spouse who survives a deceased person	38</p>
      <p>10	Members of Defence Force	38</p>
      <p>11	Temporary employees likely to be continued in employment	39</p>
      <p>13	Temporary employees employed under contract	39</p>
      <p>13A	Sections 11 and 13 not applicable to certain persons employed on or after <date date="1990-07-01">1 July 1990</date>	40</p>
      <p>14	Statutory office holders	40</p>
      <p>15	Invalidity pensioners returning to employment except as permanent employees	41</p>
      <p>15A	Persons excluded from definition of <i>eligible employee</i>	42</p>
      <p>16	Medical examination, and issue of benefit classification certificate, on becoming eligible employee	43</p>
      <p>16AA	Benefit event happening before <ref href="#sec-16">section 16</ref> procedures completed	46</p>
      <p>16AB	Condition coming into existence after person became eligible employee	49</p>
      <p>16AC	Issue of benefit classification certificate where duty of disclosure breached	51</p>
      <p>16AD	Service of certificates and of related notices	55</p>
      <p>16A	Eligible employees deprived of salary	55</p>
      <p><ref href="#part-IIA">Part IIA</ref>—CSC	57</p>
      <p>27C	Functions of CSC	57</p>
      <p>27CA	CSC to keep records with respect to contributions etc.	58</p>
      <p>27D	Powers	59</p>
      <p><ref href="#part-III">Part III</ref>—CSS Fund	60</p>
      <p>40	Establishment of Fund	60</p>
      <p>41	Fund to be managed by CSC	60</p>
      <p>42	Investment of funds	61</p>
      <p><ref href="#part-IV">Part IV</ref>—Contributions	63</p>
      <p>45A	Payment of contributions to be subject to SIS Act	63</p>
      <p>45	Basic contributions	63</p>
      <p>46	Amount of basic contribution	64</p>
      <p>47	Decreases in salary	64</p>
      <p>48	Supplementary contributions	67</p>
      <p>50A	Deductions of contributions by designated employer	67</p>
      <p>51	Leave of absence without pay	68</p>
      <p>51AA	Leave of absence without pay where basic contributions are of 0%	73</p>
      <p>51A	Maternity and parental leave	74</p>
      <p>52	Payment of contributions where eligible employee on leave of absence without pay or at less than full pay	76</p>
      <p>53	Payment of contributions	76</p>
      <p>54	Deferment of contributions of contributors under Defence Force Retirement and Death Benefits Act	77</p>
      <p><ref href="#part-IVA">Part IVA</ref>—Retirement on ground of invalidity	78</p>
      <p><ref href="#dvs-1">Division 1</ref>—Preliminary	78</p>
      <p>54A	Interpretation	78</p>
      <p>54B	Meaning of <i>totally and permanently incapacitated</i>	78</p>
      <p><ref href="#dvs-2">Division 2</ref>—Certification by CSC	80</p>
      <p>54C	Eligible employee not to be retired on ground of invalidity without certificate from CSC	80</p>
      <p><ref href="#dvs-3">Division 3</ref>—Assessment process	81</p>
      <p>54D	Interpretation	81</p>
      <p>54E	Request for approval of retirement	81</p>
      <p>54F	Assessment panel	81</p>
      <p>54G	CSC to seek recommendations	82</p>
      <p>54H	CSC to decide whether to approve retirement	83</p>
      <p>54J	Eligible employee etc. to be informed of decision of CSC	84</p>
      <p>54JA	Other provisions relating to invalidity assessment	85</p>
      <p><ref href="#dvs-4">Division 4</ref>—Pre-assessment payments and rehabilitation	87</p>
      <p>54K	Determination of requests, payments and rehabilitation programs to be in accordance with the Rules for the administration of the Public Sector Superannuation Scheme	87</p>
      <p>54L	Making of payments	88</p>
      <p><ref href="#dvs-6">Division 6</ref>—Administrative costs	89</p>
      <p>54ZA	Costs to be paid from Consolidated Revenue Fund	89</p>
      <p><ref href="#part-V">Part V</ref>—Eligible employees’ benefits	90</p>
      <p><ref href="#dvs-1A">Division 1A</ref>—Application of SIS Act	90</p>
      <p>55A	Accrual of benefits to be subject to SIS Act	90</p>
      <p><ref href="#dvs-1">Division 1</ref>—Age retirement benefit	91</p>
      <p>55	Entitlement to age retirement benefit	91</p>
      <p>56	Rate of standard age retirement pension	92</p>
      <p>57	Rate of additional age retirement pension and amount of lump sum benefit	95</p>
      <p>57AA	Election to receive age retirement benefit at reduced rate	96</p>
      <p>57A	Age retirement pension on election under <ref href="#sec-76A">section 76A</ref>	97</p>
      <p><ref href="#dvs-2">Division 2</ref>—Early retirement benefit	98</p>
      <p>57B	Definition	98</p>
      <p>58	Early retirement—voluntary or involuntary retirement	99</p>
      <p>58A	Special provision regarding certain holders of statutory offices	101</p>
      <p>58B	Special provision regarding certain fixed-term employees	104</p>
      <p>59	Entitlement to early retirement benefit	109</p>
      <p>60	Rate of standard early retirement pension	109</p>
      <p>61	Rate of additional early retirement pension and amount of lump sum benefit	110</p>
      <p>61A	Early retirement pension on election under <ref href="#sec-76A">section 76A</ref>	111</p>
      <p>61AB	Election to receive early retirement benefit at reduced rate	112</p>
      <p>62	Election for lump sum benefit in case of involuntary retirement	113</p>
      <p><ref href="#dvs-2A">Division 2A</ref>—Preservation of benefit payable under subsection 62(2)	117</p>
      <p>62A	Interpretation	117</p>
      <p>62B	Preservation of portion of benefit	120</p>
      <p>62C	Application of formulae	122</p>
      <p><ref href="#dvs-3">Division 3</ref>—Commutation of additional age or early retirement pensions	123</p>
      <p>63	Pensions to which Division applies	123</p>
      <p>64	Election to commute	123</p>
      <p>65	Lump sum benefit payable on commutation	123</p>
      <p><ref href="#dvs-4">Division 4</ref>—Invalidity benefit	125</p>
      <p>66	Entitlement to invalidity pension	125</p>
      <p>67	Invalidity benefit where pension not reduced on medical grounds and election not made under <ref href="#sec-68">section 68</ref> or 69	128</p>
      <p>68	Election where benefit not reduced on medical grounds	130</p>
      <p>69	Election where benefit not reduced on medical grounds and period of prospective service less than 8 years	133</p>
      <p>70	Invalidity benefit where benefit reduced on medical grounds, period of contributory service not less than 8 years and election not made under <ref href="#sec-71">section 71</ref> or 72	134</p>
      <p>71	Election where benefit reduced on medical grounds, period of contributory service not less than 8 years	137</p>
      <p>72	Election where benefit reduced on medical grounds and period of contributory service less than 15, but not less than 8, years	140</p>
      <p>73	Invalidity benefit where benefit reduced on medical grounds and period of contributory service less than 8 years	141</p>
      <p>73A	Reduction of invalidity pensions because of earnings	142</p>
      <p>73B	Reduction of invalidity pensions because of pre-assessment payments	146</p>
      <p>74	Power of the CSC to require invalidity pensioner to be medically examined etc.	146</p>
      <p>74A	Cancellation of invalidity pension where pension suspended for 12 months etc.	151</p>
      <p>75	Invalidity pensioner restored to health to be found employment	151</p>
      <p>76	Cancellation of invalidity pension where invalidity pensioner again becomes eligible employee etc.	152</p>
      <p>76A	Renunciation of invalidity pension in favour of age pension	153</p>
      <p>77	Partial invalidity pension payable in certain circumstances where invalidity pensioner again becomes eligible employee	154</p>
      <p>78	Partial invalidity pension where eligible employee’s salary decreases for health reasons	157</p>
      <p>78A	Partial invalidity pension not payable in certain circumstances	161</p>
      <p>79	Benefit not payable under Division in certain circumstances	162</p>
      <p><ref href="#dvs-4A">Division 4A</ref>—Early release of benefits	163</p>
      <p>79A	Definitions	163</p>
      <p>79B	Early release of benefits	165</p>
      <p>79C	Requirements relating to early release of benefits	166</p>
      <p>79D	Calculation of benefits after payment of early release lump sums	167</p>
      <p><ref href="#dvs-5">Division 5</ref>—Miscellaneous	168</p>
      <p>80	Payment of accumulated contributions where no other benefit payable under <ref href="#part-168">Part	168</ref></p>
      <p>80A	Surcharge deduction amount	170</p>
      <p>80B	Election not to have pension adjusted to take surcharge deduction amount into account	171</p>
      <p>80C	Election to have additional retirement pension adjusted to take surcharge deduction amount into account	172</p>
      <p>80D	Calculation of certain pension rates	172</p>
      <p><ref href="#part-VI">Part VI</ref>—Benefits payable to spouses and children	174</p>
      <p><ref href="#dvs-1">Division 1</ref>—Spouse’s benefit on death of eligible employee before attaining maximum retiring age	174</p>
      <p>81	Entitlement to spouse’s benefit under <ref href="#dvs-174">Division	174</ref></p>
      <p>82	Spouse’s benefit where benefit not reduced on medical grounds and election not made under <ref href="#sec-83">section 83</ref> or 84	176</p>
      <p>83	Election where pension not reduced on medical grounds	176</p>
      <p>84	Election where benefit not reduced on medical grounds and period of prospective service less than 8 years	177</p>
      <p>85	Spouse’s benefit where benefit reduced on medical grounds, period of contributory service not less than 8 years and election not made under <ref href="#sec-86">section 86</ref> or 87	178</p>
      <p>86	Election where benefit reduced on medical grounds and period of contributory service not less than 8 years	179</p>
      <p>87	Election where pension reduced on medical grounds and period of contributory service less than 15, but not less than 8, years	180</p>
      <p>88	Spouse’s benefit where pension reduced on medical grounds and period of contributory service is less than 8 years	180</p>
      <p><ref href="#dvs-2">Division 2</ref>—Spouse’s benefit on death of eligible employee after attaining maximum retiring age	182</p>
      <p>89	Entitlement to spouse’s benefit under <ref href="#dvs-182">Division	182</ref></p>
      <p>90	Rate of spouse’s standard pension	182</p>
      <p>91	Rate of spouse’s additional pension and amount of lump sum benefit	183</p>
      <p>92	Election to commute spouse’s additional pension entitlement	183</p>
      <p><ref href="#dvs-3">Division 3</ref>—Spouse’s benefit on death of pensioner	185</p>
      <p>93	Entitlement to spouse’s benefit on death of pensioner	185</p>
      <p>94	Rate of spouse’s standard pension on death of age or early retirement pensioner	185</p>
      <p>95	Rate of spouse’s additional pension on death of age or early retirement pensioner	186</p>
      <p>95A	Lump sum instead of spouse’s standard pension etc.	187</p>
      <p>96	Rate of spouse’s pension on death of invalidity pensioner	188</p>
      <p>96AA	Lump sum instead of spouse’s pension	189</p>
      <p>96A	Set off against pension in certain circumstances	189</p>
      <p>96AB	Rate applicable for purposes of certain provisions	190</p>
      <p><ref href="#dvs-3A">Division 3A</ref>—Spouse’s benefit attributable to partially dependent children	192</p>
      <p>96B	Extra spouse’s pension—general	192</p>
      <p>96BA	Extra spouse’s pension—special case	194</p>
      <p>96BB	Lump sum instead of extra spouse’s pension	195</p>
      <p><ref href="#dvs-4">Division 4</ref>—Orphan benefit	196</p>
      <p>96C	Interpretation	196</p>
      <p>97	Orphan benefit—death of eligible employee after attaining maximum retiring age	196</p>
      <p>98	Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit not reduced on medical grounds and direction not given under <ref href="#sec-99">section 99</ref>	197</p>
      <p>99	Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit not reduced on medical grounds, period of prospective service less than 8 years and direction given under this <ref href="#sec-199">section	199</ref></p>
      <p>100	Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service not less than 8 years	200</p>
      <p>101	Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service less than 8 years	202</p>
      <p>102	Orphan benefit—death of spouse of deceased eligible employee who died after attaining maximum retiring age	204</p>
      <p>103	Orphan benefit—death of spouse of deceased eligible employee who died before attaining maximum retiring age and where benefit not reduced on medical grounds	205</p>
      <p>104	Orphan benefit—death of spouse of deceased eligible employee who died before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service not less than 8 years	206</p>
      <p>105	Orphan benefit—death of age or early retirement pensioner	207</p>
      <p>106	Orphan benefit—death of invalidity pensioner	207</p>
      <p>107	Orphan benefit—death of spouse of deceased age retirement or early retirement pensioner	208</p>
      <p>108	Orphan benefit—death of spouse of deceased invalidity pensioner	209</p>
      <p>108A	Orphan benefit reduced if deceased pensioner had marital or couple relationship of less than 3 years etc.	210</p>
      <p>109	Percentages applicable for purpose of certain provisions	211</p>
      <p>109A	Orphan pension—when there are partially dependent children	212</p>
      <p><ref href="#dvs-5">Division 5</ref>—Miscellaneous	214</p>
      <p>109AB	Eligible employee or retirement pensioner survived by one spouse and child not in the custody, care and control of the spouse	214</p>
      <p>110	Eligible employee or retirement pensioner survived by more than one spouse	220</p>
      <p>110AB	Spouse’s pension to be increased in certain circumstances	228</p>
      <p><ref href="#part-VIA">Part VIA</ref>—Productivity superannuation	230</p>
      <p>110A	Interpretation	230</p>
      <p>110B	Rate of salary	231</p>
      <p>110C	Productivity contributions	231</p>
      <p>110D	Variation of Table	232</p>
      <p>110E	Exclusion of certain employees	232</p>
      <p>110EA	Effect of retrospective declaration under <ref href="#sec-110E">section 110E</ref>	232</p>
      <p>110F	Inclusion of certain employees	232</p>
      <p>110G	Legislative instruments disallowable	233</p>
      <p>110H	Payments of productivity contributions to CSC	233</p>
      <p>110J	Source of productivity contributions	234</p>
      <p>110K	Repayment of interim benefits	234</p>
      <p>110L	Payments of certain benefits to Fund by new productivity employees	235</p>
      <p>110M	Payments of certain benefits to Fund by productivity employees	236</p>
      <p>110MA	Payments of productivity related benefits to Fund by certain eligible employees	236</p>
      <p>110N	CSC to pay Fund	236</p>
      <p>110P	Productivity benefit	237</p>
      <p>110Q	Accumulated employer contributions	238</p>
      <p>110R	Payment of productivity benefit	239</p>
      <p>110S	Productivity benefits payable to spouses etc.	240</p>
      <p>An Act to make provision for and in relation to an Occupational Superannuation Scheme, known as the Commonwealth Superannuation Scheme, for people employed by the Commonwealth and for certain other people</p>
    </preface>
    <body>
      <part eId="part-I">
        <num>I</num>
        <heading>Preliminary</heading>
        <section eId="part-I__sec-1">
          <num>1</num>
          <heading>Short title</heading>
          <content>
            <p>		This Act may be cited as the <i>Superannuation Act 1976</i>.</p>
          </content>
        </section>
        <section eId="part-I__sec-2">
          <num>2</num>
          <heading>Commencement</heading>
          <content>
            <p>This Act shall come into operation on <date date="1976-07-01">1 July 1976</date>.</p>
          </content>
        </section>
        <section eId="part-I__sec-3">
          <num>3</num>
          <heading>Interpretation</heading>
          <subsection eId="part-I__sec-3__subsec-1">
            <num>1</num>
            <content>
              <p>In this Act, unless the contrary intention appears:</p>
            </content>
            <content>
              <p><term refersTo="#term-accumulated-basic-contributions">accumulated basic contributions</term> means <def>an amount equal to the sum of the basic contributions that have been, or are deemed to have been, paid, or have become payable, by him or her on or after his or her first day of service and the amount of any interest on those contributions together with, in the case of a person who had previously ceased to be an eligible employee on an occasion earlier than his or her first day of service, any amount that, under <ref href="#sec-7A">section 7A</ref>, is to be added to the amount of his or her accumulated basic contributions.</def></p>
              <p><term refersTo="#term-accumulated-contributions">accumulated contributions</term> means <def>the sum of: the person’s accumulated basic contributions; and the person’s accumulated supplementary contributions (if any); less, if the person has made an election under <ref href="#sec-80B">section 80B</ref> or subsection 136(3A) or if the person’s spouse has made an election under subsection 92(1A), the person’s surcharge deduction amount.</def></p>
            </content>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the person’s accumulated basic contributions; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the person’s accumulated supplementary contributions (if any);</p>
              </content>
              <content>
                <p>less, if the person has made an election under <ref href="#sec-80B">section 80B</ref> or subsection 136(3A) or if the person’s spouse has made an election under subsection 92(1A), the person’s surcharge deduction amount.</p>
                <p><term refersTo="#term-accumulated-employer-contributions">accumulated employer contributions</term> has the meaning given by <def><ref href="#sec-110Q">section 110Q</ref>.</def></p>
                <p><term refersTo="#term-accumulated-performance-pay-employee-contributions">accumulated performance pay employee contributions</term> means <def>the sum of: an amount equal to the difference between: 	(i)	the sum of the amounts paid into a declared fund (within the meaning of the <i>Superannuation (Productivity Benefit) Act 1988</i>) in respect of the person under paragraph 11(1)(a) of the Superannuation (Productivity Benefit) Alternative Arrangements Declaration No. 6 (Statutory Rules 1993, No. 34); and the sum of any amounts deducted by way of charges or fees from those amounts by <role refersTo="#trustee">the trustee</role> of the fund; and interest on the amount mentioned in paragraph (a).</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>an amount equal to the difference between:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>	(i)	the sum of the amounts paid into a declared fund (within the meaning of the <i>Superannuation (Productivity Benefit) Act 1988</i>) in respect of the person under paragraph 11(1)(a) of the Superannuation (Productivity Benefit) Alternative Arrangements Declaration No. 6 (Statutory Rules 1993, No. 34); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>the sum of any amounts deducted by way of charges or fees from those amounts by <role refersTo="#trustee">the trustee</role> of the fund; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>interest on the amount mentioned in paragraph (a).</p>
              </content>
              <content>
                <p><term refersTo="#term-accumulated-performance-pay-employer-contributions">accumulated performance pay employer contributions</term> means <def>the sum of: an amount equal to the difference between: 	(i)	the sum of the amounts paid into a declared fund (within the meaning of the <i>Superannuation (Productivity Benefit) Act 1988</i>) in respect of the person under paragraph 11(1)(b) of the Superannuation (Productivity Benefit) Alternative Arrangements Declaration No. 6 (Statutory Rules 1993, No. 34); and the sum of any amounts in the nature of income tax relevant to those amounts and any amounts deducted by way of charges or fees from those amounts by <role refersTo="#trustee">the trustee</role> of the fund; and interest on the amount mentioned in paragraph (a).</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>an amount equal to the difference between:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>	(i)	the sum of the amounts paid into a declared fund (within the meaning of the <i>Superannuation (Productivity Benefit) Act 1988</i>) in respect of the person under paragraph 11(1)(b) of the Superannuation (Productivity Benefit) Alternative Arrangements Declaration No. 6 (Statutory Rules 1993, No. 34); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>the sum of any amounts in the nature of income tax relevant to those amounts and any amounts deducted by way of charges or fees from those amounts by <role refersTo="#trustee">the trustee</role> of the fund; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>interest on the amount mentioned in paragraph (a).</p>
              </content>
              <content>
                <p><term refersTo="#term-accumulated-supplementary-contributions">accumulated supplementary contributions</term> means <def>an amount equal to the sum of the supplementary contributions that have been, or are deemed to have been, paid, or have become payable, by him or her on or after his or her first day of service and the amount of any interest on those contributions together with, in the case of a person who had previously ceased to be an eligible employee on an occasion earlier than his or her first day of service, any amount that, under <ref href="#sec-7A">section 7A</ref>, is to be added to the amount of his or her accumulated supplementary contributions.</def></p>
                <p><term refersTo="#term-age-retirement-pension">age retirement pension</term> means <def>pension payable under <ref href="#dvs-1">Division 1</ref> of <ref href="#part-V">Part V</ref>.</def></p>
                <p><term refersTo="#term-amount">amount</term> includes <def>a nil amount.</def></p>
                <p><b><i>approved authority</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>an authority or other body that is declared by <role refersTo="#minister">the Minister</role>, by legislative instrument, to be an approved authority for the purposes of this Act and is:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>a body corporate incorporated, whether before or after the commencement of this Act, for a public purpose by an Act, regulations made under an Act or a law of a Territory; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>an authority or body, not being a body corporate, established, whether before or after the commencement of this Act, for a public purpose by, or in accordance with the provisions of, an Act, regulations made under an Act or a law of a Territory; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-iii">
              <num>iii</num>
              <content>
                <p>a company or other body corporate incorporated, whether before or after the commencement of this Act, under a law of the Commonwealth or of a State or Territory, being a body corporate in which the Commonwealth has a controlling interest; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-iv">
              <num>iv</num>
              <content>
                <p>an authority or body established, whether before or after the commencement of this Act, and whether by or in accordance with the provisions of an Act, regulations made under an Act or a law of a Territory or otherwise, and whether a body corporate or not, being an authority or body which is financed in whole or in substantial part, either directly or indirectly, by moneys provided by the Commonwealth; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-v">
              <num>v</num>
              <content>
                <p>a company or other body corporate incorporated, whether before or after the commencement of this subparagraph, under an Act or a law of a State or Territory, being a company or body corporate in which:</p>
              </content>
              <content>
                <p>(A)	an authority or body referred to in subparagraph (i), (ii), (iii) or (iv), or that is an approved authority because of paragraph (b), has; or</p>
                <p>(B)	the Commonwealth and one, or more than one, such authority or body together have; or</p>
                <p>(C)	2 or more such authorities or bodies together have;</p>
                <p>a controlling interest; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>an authority or body that, immediately before the commencement of this Act, was an approved authority for the purposes of the superseded Act other than such an authority or body in relation to which a declaration under subsection (2A) is in force.</p>
              </content>
              <content>
                <p><term refersTo="#term-approved-medical-practitioner">approved medical practitioner</term> means <def>a medical practitioner approved by CSC for the purposes of this Act.</def></p>
                <p><b><i>approved part</i></b><b><i>-</i></b><b><i>time employee</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>	(a)	a part-time employee included in a class of part-time employees declared by the Minister, by notice published in the <i>Gazette</i>, to be an approved class of part-time employees for the purposes of this Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>a person who:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>is the holder of a statutory office; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>performs the duties of the office on a part-time basis;</p>
              </content>
              <content>
                <p>		and is included in a class of such persons declared by the Minister, by notice published in the <i>Gazette</i>, to be an approved class of part-time employees for the purposes of this Act.</p>
                <p><term refersTo="#term-aps-agency">APS Agency</term> means <def>an Agency within the meaning of the Public Service Act.</def></p>
                <p><term refersTo="#term-asic">ASIC</term> means <def>the Australian Securities and Investments Commission.</def></p>
                <p><term refersTo="#term-asking-a-question">asking a question</term> includes <def>making a request (whether oral or in writing) for information.</def></p>
                <p><term refersTo="#term-associate-member">associate member</term> means <def>a person who is entitled to a benefit under <ref href="#sec-146M">section 146M</ref>B or 146MC.</def></p>
                <p><term refersTo="#term-awote">AWOTE</term> means <def>full-time adult average weekly ordinary time earnings for all persons in .</def></p>
                <p><term refersTo="#term-basic-contributions">basic contributions</term> means <def>contributions paid or payable under <ref href="#sec-45">section 45</ref>.</def></p>
                <p><term refersTo="#term-benefit">benefit</term> means <def>pension or other benefit payable under this Act, and: 	(a)	includes a release authority lump sum (within the meaning of <i>Taxation Administration Act 1953</i>; but<ref href="#part-IXC">Part IXC</ref>) paid in relation to a release authority issued to a person under Subdivision 135-A in Schedule 1 to the  does not include a payment made out of the Fund that is required to be made under: 	(i)	a release authority given to CSC under former <i>Income Tax Assessment Act 1997</i>; or<ref href="#sec-292">section 292</ref>-410 of the  	(ii)	a transitional release authority given to the Board under <i>Income Tax (Transitional Provisions) Act 1997</i>; or<ref href="#sec-292">section 292</ref>-80B of the  	(iii)	a release authority issued under former item 1 or 2 of the table in subsection 135-10(1) in Schedule 1 to the <i>Taxation Administration Act 1953</i>.</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>	(a)	includes a release authority lump sum (within the meaning of <i>Taxation Administration Act 1953</i>; but<ref href="#part-IXC">Part IXC</ref>) paid in relation to a release authority issued to a person under Subdivision 135-A in Schedule 1 to the </p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>does not include a payment made out of the Fund that is required to be made under:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>	(i)	a release authority given to CSC under former <i>Income Tax Assessment Act 1997</i>; or<ref href="#sec-292">section 292</ref>-410 of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	a transitional release authority given to the Board under <i>Income Tax (Transitional Provisions) Act 1997</i>; or<ref href="#sec-292">section 292</ref>-80B of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-iii">
              <num>iii</num>
              <content>
                <p>	(iii)	a release authority issued under former item 1 or 2 of the table in subsection 135-10(1) in Schedule 1 to the <i>Taxation Administration Act 1953</i>.</p>
              </content>
              <content>
                <p><term refersTo="#term-benefit-classification-certificate">benefit classification certificate</term> means <def>a certificate in force in respect of the person under <ref href="#sec-16">section 16</ref>.</def></p>
                <p><term refersTo="#term-board">Board</term> has the same meaning as <def>in <ref href="">the Superannuation Act 1990</ref>.</def></p>
                <p><term refersTo="#term-category-1-deceased-pensioner">category 1 deceased pensioner</term> means <def>a deceased pensioner who: before his or her death, was entitled to receive age retirement pension or early retirement pension; and had not elected under <ref href="#sec-57A">section 57A</ref>A or 61AB (as the case may be) to be paid that pension at a reduced rate.</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>before his or her death, was entitled to receive age retirement pension or early retirement pension; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>had not elected under <ref href="#sec-57A">section 57A</ref>A or 61AB (as the case may be) to be paid that pension at a reduced rate.</p>
              </content>
              <content>
                <p><term refersTo="#term-category-2-deceased-pensioner">category 2 deceased pensioner</term> means <def>a deceased pensioner who: before his or her death, was entitled to receive age retirement pension or early retirement pension; and had elected under <ref href="#sec-57A">section 57A</ref>A or 61AB (as the case may be) to be paid that pension at a reduced rate.</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>before his or her death, was entitled to receive age retirement pension or early retirement pension; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>had elected under <ref href="#sec-57A">section 57A</ref>A or 61AB (as the case may be) to be paid that pension at a reduced rate.</p>
              </content>
              <content>
                <p><b><i>child</i></b>, in relation to a person who has died, means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a child of the person, including:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>an adopted child, an ex-nuptial child, a foster child, a stepchild or a ward, of the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	someone who is a child of the person within the meaning of the <i>Family Law Act 1975</i>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>a child of a spouse of the person, including:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>an adopted child, an ex-nuptial child, a foster child, a stepchild or a ward, of the spouse; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	someone who is a child of the spouse within the meaning of the <i>Family Law Act 1975</i>.</p>
              </content>
              <content>
                <p><term refersTo="#term-commencing-day">commencing day</term> means <def>1 July 1976.</def></p>
                <p><term refersTo="#term-commissioner">Commissioner</term> means <def>the Commissioner for Superannuation appointed under <ref href="#sec-17">section 17</ref>, as in force before its repeal by item 183 of Schedule 1 to the Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011.</def></p>
                <p><b><i>contribution day</i></b> means, subject to section 3A, the Thursday that falls on 8 July 1976, and each succeeding alternate Thursday.</p>
                <p><term refersTo="#term-contributions">contributions</term> means <def>basic contributions or supplementary contributions.</def></p>
                <p><term refersTo="#term-csc-short-for-commonwealth-superannuation-corporation">CSC (short for Commonwealth Superannuation Corporation)</term> has the same meaning as <def>in <ref href="">the Governance of Australian Government Superannuation Schemes Act 2011</ref>.</def></p>
                <p><term refersTo="#term-css">CSS</term> means <def>the superannuation scheme established by this Act.</def></p>
                <p><term refersTo="#term-defence-force-retirement-and-death-benefits-act">Defence Force Retirement and Death Benefits Act</term> means <def><ref href="">the Defence Force Retirement and Death Benefits Act 1973</ref>.</def></p>
                <p><term refersTo="#term-deferred-annuity">deferred annuity</term> has the same meaning as <def>in the SIS Act.</def></p>
                <p><term refersTo="#term-designated-employer">designated employer</term> has the meaning given by <def><ref href="#sec-3C">section 3C</ref>.</def></p>
                <p><term refersTo="#term-early-retirement-pension">early retirement pension</term> means <def>pension payable under <ref href="#dvs-2">Division 2</ref> of <ref href="#part-V">Part V</ref>.</def></p>
                <p><b><i>eligible child</i></b>, in relation to a person who has died and was, at the time of his or her death, an eligible employee or a retirement pensioner, means a person who:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>is a child of the deceased person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>is a person who:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>is under the age of 18 years; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>has reached the age of 18 years but is under the age of 25 years and is receiving full-time education at a school, college or university; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>immediately before the deceased person’s death:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>was (except where the person is a child of a spouse of the deceased person, but not of the deceased person) living with the deceased person;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>was, in the opinion of CSC, wholly or substantially dependent upon the deceased person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-iii">
              <num>iii</num>
              <content>
                <p>where the person is a child born after the deceased person’s death—would have been, in the opinion of CSC, living with the deceased person or so dependent if the person had been born before the death of the deceased person.</p>
              </content>
              <content>
                <p><b><i>eligible employee</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a person who, immediately before the commencement of this Act, was an employee for the purposes of the superseded Act and has continued to be, and is, such an employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>a person who is a permanent employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>a person who is a temporary employee and is specified in a direction given under <ref href="#sec-11">section 11</ref> or 13; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>a person who is the holder of a statutory office and is specified in a direction given under subsection 14(1) in relation to that statutory office; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-e">
              <num>e</num>
              <content>
                <p>a person:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>who is a temporary employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>who is the holder of a statutory office to which he or she was appointed on a full-time basis;</p>
              </content>
              <content>
                <p>and who, immediately before the commencement of the employment by reason of which he or she is such a temporary employee or his or her appointment to that office, was an eligible employee by virtue of another paragraph of this definition or a previous application of this paragraph; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ea">
              <num>ea</num>
              <content>
                <p>a person to whom <ref href="#sec-14A">section 14A</ref> of this Act as previously in force applied immediately before that section was repealed; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-eb">
              <num>eb</num>
              <content>
                <p>	(eb)	a person who has made an election under <i>Superannuation Act 1990</i>; and<ref href="#sec-6A">section 6A</ref> of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ec">
              <num>ec</num>
              <content>
                <p>a person included in a class of persons declared by <role refersTo="#minister">the Minister</role>, by legislative instrument, to be eligible employees for the purposes of this Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-f">
              <num>f</num>
              <content>
                <p>a person:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>who is a temporary employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>who is the holder of a statutory office;</p>
              </content>
              <content>
                <p>and to whom, immediately before becoming a temporary employee or the holder of that office, invalidity pension was payable and who is specified in a direction given under subsection 15(1);</p>
                <p>but, in relation to a person to whom any of the preceding paragraphs of this definition applies, does not include:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-h">
              <num>h</num>
              <content>
                <p>	(h)	a person to whom the <i>Judges’ Pensions Act 1968 </i>applies; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>a person who, immediately before the commencement of this paragraph, was included in a class of persons that, under the regulations in force at that time, were not eligible employees for the purposes of this Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-j">
              <num>j</num>
              <content>
                <p>a person included in a class of persons declared by <role refersTo="#minister">the Minister</role>, by legislative instrument, not to be eligible employees for the purposes of this Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-k">
              <num>k</num>
              <content>
                <p>a person who is a member of a scheme for the provision of superannuation benefits conducted by the Health Insurance Commission; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-l">
              <num>l</num>
              <content>
                <p>a person who is eligible for membership of a scheme referred to in paragraph (k), not being a person who:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>within the period, or the appropriate period, prescribed by that scheme for electing to become a member of that scheme, requests CSC, in writing, to direct that the person be treated as an eligible employee for the purposes of this Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>at the expiration of the period, or the appropriate period, referred to in subparagraph (i), has not elected to become a member of that scheme; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-m">
              <num>m</num>
              <content>
                <p>a person who, under <ref href="#sec-15A">section 15A</ref>, is excluded from this definition.</p>
              </content>
              <content>
                <p><term refersTo="#term-eligible-roll-over-fund">eligible roll-over fund</term> means <def>a fund in respect of which a declaration by the ISC under <ref href="#sec-243">section 243</ref> of the SIS Act is in force.</def></p>
                <p><term refersTo="#term-employer-component">employer component</term> means <def>that part of the benefit that is payable because of: the accumulated performance pay employer contributions of the person; and if the person’s transferable productivity amount was paid to CSC under <role refersTo="#trustee">the trustee</role> of another superannuation entity and then an amount in respect of that transferable productivity amount was paid under section 110SL by that trustee to CSC—the person’s transferable productivity amount.<ref href="#sec-110S">section 110S</ref>L or was paid first to </def></p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the accumulated performance pay employer contributions of the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>if the person’s transferable productivity amount was paid to CSC under <role refersTo="#trustee">the trustee</role> of another superannuation entity and then an amount in respect of that transferable productivity amount was paid under section 110SL by that trustee to CSC—the person’s transferable productivity amount.<ref href="#sec-110S">section 110S</ref>L or was paid first to </p>
              </content>
              <content>
                <p><term refersTo="#term-exempt-public-sector-superannuation-scheme">exempt public sector superannuation scheme</term> has the same meaning as <def>in the SIS Act.</def></p>
                <p><term refersTo="#term-existing-contributor">existing contributor</term> means <def>a person who is, or has at any time been, a person referred to in paragraph (a) of the definition of eligible employee in this subsection and who, immediately before the commencing day, was a contributor for the purposes of the superseded Act.</def></p>
                <p><term refersTo="#term-extra-spouse-s-pension">extra spouse’s pension</term> means <def>pension payable under <ref href="#dvs-3A">Division 3A</ref> of <ref href="#part-VI">Part VI</ref>.</def></p>
                <p><b><i>final annual rate of salary</i></b>, in relation to a person who has ceased to be an eligible employee, means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>if paragraph (b), (c) or (d) does not apply in relation to the person—the person’s annual rate of salary on his or her last day of service; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>if the annual rate of salary by reference to which his or her final basic contribution (including a final basic contribution of nil) was calculated is higher than the rate specified in paragraph (a)—that higher rate; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>if his or her annual rate of salary was higher than the rate referred to in paragraph (a) or (b) at any time on or after:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the anniversary of his or her birth last preceding his or her last day of service; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>where, on or after that anniversary, he or she made an election under <ref href="#sec-47">section 47</ref> in respect of a reduction in his or her annual rate of salary—the date of the election;</p>
              </content>
              <content>
                <p>that higher rate; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>if the person on his or her last day of service had, or would have had if that last day of service were the anniversary of his or her birth, an imputed annual rate of salary within the meaning of paragraph 47(1)(b) that was higher than the rate mentioned in paragraph (a), (b) or (c)—that imputed annual rate of salary.</p>
              </content>
              <content>
                <p><term refersTo="#term-final-basic-contribution">final basic contribution</term> means <def>the fortnightly basic contribution payable by him or her on the contribution day last preceding his or her last day of service, or, if his or her last day of service is a contribution day, payable by him or her on his or her last day of service.</def></p>
                <p><b><i>first day of service</i></b>, in relation to a person who is, or has ceased to be, an eligible employee, means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>except where paragraph (b) applies—the day on which he or she became an eligible employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>where the person has become an eligible employee on more than 1 occasion—the day on which he or she last became an eligible employee.</p>
              </content>
              <content>
                <p><term refersTo="#term-fortnightly-rate-of-salary">fortnightly rate of salary</term> means <def>an amount equal to one-twenty-sixth of the amount of his or her annual rate of salary.</def></p>
                <p><term refersTo="#term-fund-or-superannuation-fund">Fund or Superannuation Fund</term> means <def>the CSS Fund established by this Act.</def></p>
                <p><term refersTo="#term-fund-accumulated-employer-contributions">Fund accumulated employer contributions</term> means <def>the person’s accumulated employer contributions less any part of them that is: a notional interim benefit of the person within the meaning of <ref href="#part-VIA">Part VIA</ref>; or interest on that benefit.</def></p>
              </content>
              <authorialNote placement="end" eId="note-1" marker="1">
                <content>
                  <p>Note:	From <date date="2011-07-01">1 July 2011</date>, the CSS Fund is vested in CSC.</p>
                </content>
              </authorialNote>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a notional interim benefit of the person within the meaning of <ref href="#part-VIA">Part VIA</ref>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>interest on that benefit.</p>
              </content>
              <content>
                <p><term refersTo="#term-industrial-award">industrial award</term> means <def>an industrial award, determination or agreement made, approved, lodged or registered under a law of the Commonwealth, a State or a Territory.</def></p>
                <p><term refersTo="#term-interest">interest</term> includes <def>negative or zero interest, and accruing, when used in relation to interest, has a corresponding meaning.</def></p>
                <p><term refersTo="#term-invalidity-pension">invalidity pension</term> means <def>pension payable under <ref href="#dvs-4">Division 4</ref> of <ref href="#part-V">Part V</ref>, other than partial invalidity pension.</def></p>
                <p><term refersTo="#term-invest">invest</term> means <def>expend moneys with a view to obtaining a present or future financial return (whether by way of income, profit or otherwise).</def></p>
                <p><b><i>last day of service</i></b>, in relation to a person who has ceased to be an eligible employee, means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>except where paragraph (b) applies—the day on which he or she so ceased; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>where the person has ceased to be an eligible employee on more than 1 occasion—the day on which he or she last so ceased.</p>
              </content>
              <content>
                <p><term refersTo="#term-late-short-term-marital-or-couple-relationship">late short-term marital or couple relationship</term> means <def>a marital or couple relationship between the pensioner and his or her spouse that began: less than 3 years before the pensioner’s death; and after the pensioner became a retirement pensioner and had reached the age of 60 years.</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>less than 3 years before the pensioner’s death; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>after the pensioner became a retirement pensioner and had reached the age of 60 years.</p>
              </content>
              <content>
                <p><term refersTo="#term-legal-personal-representative">legal personal representative</term> has the same meaning as <def>in the SIS Act.</def></p>
                <p><term refersTo="#term-marital-or-couple-relationship">marital or couple relationship</term> has the meaning given by <def><ref href="#sec-8A">section 8A</ref>.</def></p>
                <p><b><i>maximum retiring age</i></b>, in relation to a person who is, or has been, an eligible employee, means the age of 65 years or such lesser age as, under the regulations, is the maximum retiring age applicable to him or her or a class of persons in which he or she is, at the relevant time, included.</p>
                <p><b><i>minimum retiring age</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>in relation to a person who is an eligible employee:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>unless subparagraph (ii) applies—the age of 55 years; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>if another age is applicable under the terms and conditions of employment or appointment of the person—the other age; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>in relation to a person who is no longer an eligible employee:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>unless subparagraph (ii) applies—the age of 55 years; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>if another age was applicable under the terms and conditions of employment or appointment of the person immediately before the person last ceased to be an eligible employee—the other age.</p>
              </content>
              <content>
                <p><term refersTo="#term-msb-act">MSB Act</term> means <def><ref href="">the Military Superannuation and Benefits Act 1991</ref>.</def></p>
                <p><term refersTo="#term-notional-interest">notional interest</term> includes <def>negative or zero notional interest.</def></p>
                <p><term refersTo="#term-orphan-pension">orphan pension</term> means <def>pension payable under <ref href="#dvs-4">Division 4</ref> of <ref href="#part-VI">Part VI</ref>.</def></p>
                <p><term refersTo="#term-partial-invalidity-pension">partial invalidity pension</term> means <def>pension payable under <ref href="#sec-77">section 77</ref> or 78.</def></p>
                <p><b><i>partially dependent child</i></b>, in relation to a person who has died and was, at the time of his or her death, an eligible employee or a retirement pensioner, means a person:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>who is a child (other than an eligible child) of the deceased person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>to whom either of the following applies:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the person is under the age of 18 years;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>the person has reached the age of 18 years but is under the age of 25 years and is receiving full-time education at a school, college or university; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>to or in respect of whom, immediately before the deceased person’s death, the deceased person was voluntarily making, or required by a court to make, regular maintenance payments.</p>
              </content>
              <content>
                <p><b><i>partner</i></b>:<b> </b>a person is the <b><i>partner </i></b>of another person if the two persons have a relationship as a couple (whether the persons are the same sex or different sexes).</p>
                <p><term refersTo="#term-pension">pension</term> means <def>any pension payable under this Act.</def></p>
                <p><term refersTo="#term-pension-pay-day">pension pay day</term> means <def>the Thursday that falls on 1 July 1976, and each succeeding alternate Thursday.</def></p>
                <p><term refersTo="#term-pensioner">pensioner</term> means <def>a person who is entitled to pension under this Act.</def></p>
                <p><term refersTo="#term-period-of-contributory-service">period of contributory service</term> means <def>a period equal to the period (the period of actual service) beginning on the person’s first day of service and ending on the person’s last day of service (less any part of the period of actual service that is: 	(a)	a period of leave of absence in respect of which subsection<i> </i>51(1) applies to the person; or 	(b)	a period of absence from duty in respect of which subsection<i> </i>51A(1) of the <i>Superannuation Act 1976 </i>as in force before 1 July 1990 applies to the person; or 	(c)	a period that is taken, under subsection 51A(5) of the <i>Superannuation Act 1976 </i>as in force on and after 1 July 1990, to be a non-contributory period of service for the person; or a period in respect of which the person was not required or permitted to pay contributions because of subsection 3(3); or a period in respect of which benefits did not accrue to the person because of <ref href="#sec-55A">section 55A</ref>); together with, if the person had previously ceased to be an eligible employee on an occasion earlier than his or her first day of service, any period that, under <ref href="#sec-8">section 8</ref>, is to be added to his or her period of contributory service. <b><i>period of prospective service</i></b>, in relation to a person who, before attaining the age of 65 years or, if his or her maximum retiring age is less than 65 years, before attaining his or her maximum retiring age, ceases to be an eligible employee by reason of having been retired on the ground of invalidity or by reason of death, means the aggregate of: his or her period of contributory service; and the period commencing on the day immediately following his or her last day of service and ending on the day on which he or she will, or but for his or her death, would, attain the age of 65 years or his or her maximum retiring age, whichever is the earlier.</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>	(a)	a period of leave of absence in respect of which subsection<i> </i>51(1) applies to the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>	(b)	a period of absence from duty in respect of which subsection<i> </i>51A(1) of the <i>Superannuation Act 1976 </i>as in force before 1 July 1990 applies to the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>	(c)	a period that is taken, under subsection 51A(5) of the <i>Superannuation Act 1976 </i>as in force on and after 1 July 1990, to be a non-contributory period of service for the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>a period in respect of which the person was not required or permitted to pay contributions because of subsection 3(3); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-e">
              <num>e</num>
              <content>
                <p>a period in respect of which benefits did not accrue to the person because of <ref href="#sec-55A">section 55A</ref>);</p>
              </content>
              <content>
                <p>together with, if the person had previously ceased to be an eligible employee on an occasion earlier than his or her first day of service, any period that, under <ref href="#sec-8">section 8</ref>, is to be added to his or her period of contributory service.</p>
                <p><b><i>period of prospective service</i></b>, in relation to a person who, before attaining the age of 65 years or, if his or her maximum retiring age is less than 65 years, before attaining his or her maximum retiring age, ceases to be an eligible employee by reason of having been retired on the ground of invalidity or by reason of death, means the aggregate of:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>his or her period of contributory service; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the period commencing on the day immediately following his or her last day of service and ending on the day on which he or she will, or but for his or her death, would, attain the age of 65 years or his or her maximum retiring age, whichever is the earlier.</p>
              </content>
              <content>
                <p><term refersTo="#term-permanent-employee">permanent employee</term> means <def>a person employed in a permanent capacity by the Commonwealth or by an approved authority, but does not include: a part-time employee who is not an approved part-time employee; or a person who is engaged or appointed for employment outside  only, not being a person who is included in a class of persons approved by <role refersTo="#minister">the Minister</role>, in writing, for the purposes of this definition. <b><i>plus </i></b>has a meaning affected by subsection (9).</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a part-time employee who is not an approved part-time employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>a person who is engaged or appointed for employment outside  only, not being a person who is included in a class of persons approved by <role refersTo="#minister">the Minister</role>, in writing, for the purposes of this definition.</p>
              </content>
              <content>
                <p><b><i>plus </i></b>has a meaning affected by subsection (9).</p>
                <p><term refersTo="#term-profit">profit</term> includes <def>capital profit.</def></p>
                <p><term refersTo="#term-pss-fund">PSS Fund</term> has the same meaning as <def>in <ref href="">the Superannuation Act 1990</ref>.</def></p>
                <p><term refersTo="#term-public-sector-superannuation-scheme">Public Sector Superannuation Scheme</term> has the same meaning as <def>in <ref href="">the Superannuation Act 1990</ref>.</def></p>
                <p><term refersTo="#term-public-service-act">Public Service Act</term> means <def><ref href="">the Public Service Act 1999</ref>.</def></p>
                <p><term refersTo="#term-re-employed-former-contributor-with-preserved-rights">re-employed former contributor with preserved rights</term> has the meaning given by <def><ref href="#sec-4B">section 4B</ref>.</def></p>
                <p><term refersTo="#term-regulated-superannuation-fund">regulated superannuation fund</term> has the same meaning as <def>in the SIS Act.</def></p>
                <p><term refersTo="#term-relevant-industrial-organization">relevant industrial organization</term> means <def>an organization the members, or a substantial proportion of the members, of which are eligible employees.</def></p>
                <p><b><i>retirement pensioner</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a person to whom age retirement pension, early retirement pension or invalidity pension is payable; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>a person who has ceased to be an eligible employee and has made an election under <ref href="#sec-110T">section 110T</ref>.</p>
              </content>
              <content>
                <p><term refersTo="#term-rules-for-the-administration-of-the-public-sector-superannuation-scheme">Rules for the administration of the Public Sector Superannuation Scheme</term> means <def>the rules for the administration of that scheme set out in the Schedule to the deed by which that scheme was established.</def></p>
                <p><term refersTo="#term-rules-for-the-administration-of-the-superannuation-1990-scheme">Rules for the administration of the Superannuation (1990) Scheme</term> means <def>the rules for the administration of that scheme set out in the Schedule to the deed by which that scheme was established.</def></p>
                <p><term refersTo="#term-sis-act">SIS Act</term> means <def>the Superannuation Industry (Supervision) Act 1993 and, except in a reference to a particular provision of that Act, includes the regulations in force under that Act.</def></p>
                <p><b><i>spouse</i></b> has a meaning affected by section 8B.</p>
                <p><term refersTo="#term-spouse-s-pension">spouse’s pension</term> means <def>pension payable under <ref href="#dvs-1">Division 1</ref>, 2 or 3 of <ref href="#part-VI">Part VI</ref>.</def></p>
                <p><term refersTo="#term-statutory-office">statutory office</term> means <def>an office established by an Act, by regulations made under an Act or by a law of a Territory, or an office specified in the regulations as an office that is a statutory office for the purposes of this Act.</def></p>
                <p><b><i>stepchild</i></b>: without limiting who is a stepchild of a person for the purposes of this Act, someone who is a child of a partner of the person is the <b><i>stepchild </i></b>of the person, if he or she would be the person’s stepchild except that the person is not legally married to the partner.</p>
                <p><b><i>sum </i></b>has a meaning affected by subsection (9).</p>
                <p><term refersTo="#term-superannuation-entity">superannuation entity</term> has the same meaning as <def>in the SIS Act.</def></p>
                <p><term refersTo="#term-superannuation-guarantee-top-up-benefit">superannuation guarantee top-up benefit</term> means <def>benefit payable under <ref href="#sec-110S">section 110S</ref>E.</def></p>
                <p><term refersTo="#term-superseded-act">superseded Act</term> means <def><ref href="">the Superannuation Act 1922</ref>.</def></p>
                <p><term refersTo="#term-supplementary-contributions">supplementary contributions</term> means <def>contributions paid or payable under <ref href="#sec-48">section 48</ref>.</def></p>
                <p><term refersTo="#term-surcharge-debt-account">surcharge debt account</term> means <def>the surcharge debt account kept for the person by CSC under <ref href="#sec-16">section 16</ref> of the Superannuation Contributions Tax (Assessment and Collection) Act 1997.</def></p>
                <p><b><i>surcharge deduction amount</i></b>, in relation to a person to or in respect of whom benefits become payable under this Act, means the surcharge deduction amount that is specified in the determination made by CSC, under section 80A, in relation to the person.</p>
                <p><term refersTo="#term-temporary-employee">temporary employee</term> means <def>a person employed, otherwise than in a permanent capacity, by the Commonwealth or by an approved authority, but does not include: a part-time employee who is not an approved part-time employee; or a person who is engaged or appointed for employment outside  only, not being a person who is included in a class of persons approved by <role refersTo="#minister">the Minister</role>, in writing, for the purposes of this definition. <b><i>total </i></b>has a meaning affected by subsection (9). <b><i>transferable productivity amount</i></b>, in relation to a person whose continuing contributions (within the meaning of the <i>Superannuation (Productivity Benefit) Act 1988</i>) are, or were, held in a declared fund (within the meaning of that Act), means the sum of: an amount equal to the difference between: the sum of the continuing contributions paid into the declared fund; and the sum of any amounts in the nature of income tax relevant to those contributions and any amounts deducted by way of charges or fees from those contributions by <role refersTo="#trustee">the trustee</role> of the declared fund; and interest on the amount mentioned in paragraph (a).</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>a part-time employee who is not an approved part-time employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>a person who is engaged or appointed for employment outside  only, not being a person who is included in a class of persons approved by <role refersTo="#minister">the Minister</role>, in writing, for the purposes of this definition.</p>
              </content>
              <content>
                <p><b><i>total </i></b>has a meaning affected by subsection (9).</p>
                <p><b><i>transferable productivity amount</i></b>, in relation to a person whose continuing contributions (within the meaning of the <i>Superannuation (Productivity Benefit) Act 1988</i>) are, or were, held in a declared fund (within the meaning of that Act), means the sum of:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>an amount equal to the difference between:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the sum of the continuing contributions paid into the declared fund; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>the sum of any amounts in the nature of income tax relevant to those contributions and any amounts deducted by way of charges or fees from those contributions by <role refersTo="#trustee">the trustee</role> of the declared fund; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>interest on the amount mentioned in paragraph (a).</p>
              </content>
              <content>
                <p><term refersTo="#term-trustee">Trustee</term> has the same meaning as <def>trustee has in <ref href="">the Superannuation Act 1990</ref>.</def></p>
                <p>	(1AA)	The regulations may make provision for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or that provision to and in relation to a person to whom paragraph (ec) of the definition of <b><i>eligible employee</i></b> applies or has applied or to and in relation to a prescribed class of persons to whom that paragraph applies or has applied.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-3__subsec-1A">
            <num>1A</num>
            <content>
              <p>	(1A)	A declaration made for the purposes of paragraph (ec) of the definition of <b><i>eligible employee</i></b> in subsection (1) may be expressed to have taken effect from and including a day specified in the declaration, being a day earlier than the day on which the declaration is signed but, subject to subsection (1B), not earlier than 12 months before the day on which the declaration is signed.</p>
            </content>
            <authorialNote placement="end" eId="note-2" marker="2">
              <content>
                <p>Note:	The day of effect may be a day earlier than the day on which paragraph (ec) commenced (see subsection (1BC)).</p>
              </content>
            </authorialNote>
          </subsection>
          <subsection eId="part-I__sec-3__subsec-1B">
            <num>1B</num>
            <content>
              <p>	(1B)	If, before a declaration is made for the purposes of paragraph (ec) of the definition of <b><i>eligible employee</i></b> in subsection (1), contributions were accepted from, or in respect of, a person to whom the declaration applies, the declaration may be expressed to have taken effect from and including the earliest day on which contributions were so accepted.</p>
            </content>
            <authorialNote placement="end" eId="note-3" marker="3">
              <content>
                <p>Note:	The day of effect may be a day earlier than the day on which paragraph (ec) commenced (see subsection (1BC)).</p>
              </content>
            </authorialNote>
            <content>
              <p>	(1BA)	A declaration made for the purposes of paragraph (j) of the definition of <b><i>eligible employee</i></b> in subsection (1) may be expressed to have taken effect from and including a day specified in the declaration, being a day earlier than the day on which the declaration is signed but not earlier than 1 July 2003, if, and only if, there is no person to whom the declaration applies:</p>
            </content>
            <paragraph eId="part-I__sec-3__subsec-1B__para-a">
              <num>a</num>
              <content>
                <p>who was treated as an eligible employee on or after the specified day; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1B__para-b">
              <num>b</num>
              <content>
                <p>from, or in respect of, whom contributions were accepted on or after the specified day.</p>
              </content>
              <content>
                <p>(1BB)	A declaration that is expressed, in accordance with subsection (1A), (1B) or (1BA), to have taken effect from and including a day earlier than the day on which the declaration was signed, is taken to have had effect accordingly.</p>
                <p>	(1BC)	To remove any doubt, a declaration made for the purposes of paragraph (ec) of the definition of <b><i>eligible employee</i></b> in subsection (1) may be expressed, to the extent permitted under subsection (1A) or (1B), to have taken effect from and including a day (the <b><i>effective day</i></b>) earlier than the day on which that paragraph commenced. If a declaration is so expressed, it is taken to have had, before the day on which that paragraph commenced, the effect that the declaration would have had if that paragraph had been in force from and including the effective day.</p>
                <p>	(1BD)	Despite anything in regulations made for the purposes of paragraph 44(2)(b) of the <i>Legislation Act 2003</i>, section 42 (disallowance) of that Act applies to a declaration made for the purposes of paragraph (ec) or (j) of the definition of <b><i>eligible employee</i></b> in subsection (1) of this section.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-3__subsec-1C">
            <num>1C</num>
            <content>
              <p>For the purposes of this Act, to remove any doubt:</p>
            </content>
            <paragraph eId="part-I__sec-3__subsec-1C__para-a">
              <num>a</num>
              <content>
                <p>a payment of a pension or benefit is taken to be permitted under the SIS Act if:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1C__para-i">
              <num>i</num>
              <content>
                <p>the payment is permitted by that Act as modified under <ref href="#sec-332">section 332</ref> of that Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1C__para-ii">
              <num>ii</num>
              <content>
                <p>the payment is authorised by an exemption granted by <role refersTo="#commissioner">the Commissioner</role> under that Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1C__para-b">
              <num>b</num>
              <content>
                <p>a benefit is taken to be dealt with in accordance with the SIS Act if:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1C__para-i">
              <num>i</num>
              <content>
                <p>it is dealt with in accordance with that Act as modified under <ref href="#sec-332">section 332</ref> of that Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-1C__para-ii">
              <num>ii</num>
              <content>
                <p>it is dealt with in accordance with an exemption granted by <role refersTo="#commissioner">the Commissioner</role> under that Act.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-3__subsec-2A">
            <num>2A</num>
            <content>
              <p>	(2A)	If an authority or body referred to in paragraph (b) of the definition of <b><i>approved authority</i></b> in subsection (1) becomes a body:</p>
            </content>
            <paragraph eId="part-I__sec-3__subsec-2A__para-a">
              <num>a</num>
              <content>
                <p>not operating for a public purpose under an Act, regulations made under an Act or a law of a Territory; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-2A__para-b">
              <num>b</num>
              <content>
                <p>in which none of the following has a controlling interest, namely:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-2A__para-i">
              <num>i</num>
              <content>
                <p>the Commonwealth;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-2A__para-ii">
              <num>ii</num>
              <content>
                <p>an authority or other body mentioned in paragraph (a) of that definition;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-2A__para-iii">
              <num>iii</num>
              <content>
                <p>the Commonwealth together with one or more such authorities or bodies;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-2A__para-iv">
              <num>iv</num>
              <content>
                <p>such an authority or body together with one or more other such authorities or bodies;</p>
              </content>
              <content>
                <p><role refersTo="#minister">the Minister</role>, for the purposes of paragraph (b), may, by legislative instrument, declare that the body is not an approved authority for the purposes of this Act.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-3__subsec-3">
            <num>3</num>
            <content>
              <p>If a person ceases to be an eligible employee and, immediately after so ceasing, again becomes an eligible employee:</p>
            </content>
            <paragraph eId="part-I__sec-3__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>the person is taken, for the purposes of this Act, other than paragraph (b), not to have so ceased; but</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>the person is not required or permitted to pay contributions in respect of the period between the time when the person ceased to be an eligible employee and the time when the person again becomes an eligible employee.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-3__subsec-4">
            <num>4</num>
            <content>
              <p>A reference in this Act to a person who has ceased to be an eligible employee shall, unless the contrary intention appears, be read as including a reference to a person who has ceased to be an eligible employee by reason of death.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-3__subsec-5">
            <num>5</num>
            <content>
              <p>A person who is or becomes employed by the Commonwealth or by an approved authority shall not be taken, for the purposes of this Act, to be employed otherwise than in a permanent capacity by reason only that his or her appointment was or is on probation and has not been confirmed.</p>
            </content>
            <content>
              <p>	(5AA)	For the purposes of this Act, a person who was at any time before the commencement of this subsection, or is, a member of the Australian Capital Territory Fire Brigade (other than the Fire Commissioner or the Deputy Fire Commissioner) pursuant to an appointment made under the <i>Fire Brigade (Administration) Act 1974 </i>of the Australian Capital Territory is taken:</p>
            </content>
            <paragraph eId="part-I__sec-3__subsec-5__para-a">
              <num>a</num>
              <content>
                <p>if the person was appointed, and ceased to hold office under the appointment, before <date date="1989-05-11">11 May 1989</date>—to have been employed by the Commonwealth at all times from the time of his or her appointment or the commencement of this Act, whichever was the later, until the time when he or she ceased to hold office under the appointment; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-5__para-b">
              <num>b</num>
              <content>
                <p>if the person was appointed before <date date="1989-05-11">11 May 1989</date> and did not cease to hold office under the appointment before that day:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-5__para-i">
              <num>i</num>
              <content>
                <p>to have been employed by the Commonwealth at all times from the time of his or her appointment or the commencement of this Act, whichever was the later, until the time immediately before that day; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-5__para-ii">
              <num>ii</num>
              <content>
                <p>to have been or to be employed by the Australian Capital Territory at all times on and after that day until he or she ceased or ceases to hold office under the appointment; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-5__para-c">
              <num>c</num>
              <content>
                <p>if the person was appointed on or after <date date="1989-05-11">11 May 1989</date>—to have been or to be employed by the Australian Capital Territory at all times from and including the time of his or her appointment until he or she ceased or ceases to hold office under the appointment.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-3__subsec-5A">
            <num>5A</num>
            <content>
              <p>	(5A)	For the purposes of this Act, an AFP employee (within the meaning of the <i>Australian Federal Police Act 1979</i>) shall be deemed to be employed by the Commonwealth.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-3__subsec-6">
            <num>6</num>
            <content>
              <p>Where a person is a director of a company or other body corporate incorporated, whether before or after the commencement of this Act, under a law of the Commonwealth or of a State or Territory, being a company or other body that is an approved authority, the person shall, for the purposes of this Act, be deemed to be employed by the company or other body.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-3__subsec-7">
            <num>7</num>
            <content>
              <p>	(7)	A reference in this Act, by number, to a provision of the superseded Act shall be read as a reference to that provision as re-numbered by <i>Superannuation Act 1959.</i><ref href="#sec-78">section 78</ref> of the </p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-3__subsec-8">
            <num>8</num>
            <content>
              <p>A reference in this Act to a medical examination by a medical practitioner does not include a reference to a medical examination by a person other than a person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners unless:</p>
            </content>
            <paragraph eId="part-I__sec-3__subsec-8__para-a">
              <num>a</num>
              <content>
                <p>the medical examination is made in a place that is not in  or an external Territory; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-8__para-b">
              <num>b</num>
              <content>
                <p>the person is registered or licensed as a medical practitioner under a law of that place that provides for the registration or licensing of medical practitioners.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-3__subsec-9">
            <num>9</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-I__sec-3__subsec-9__para-a">
              <num>a</num>
              <content>
                <p>a provision of this Act involves the calculation of a sum (whether the expression “sum”, “total”, “plus” or any other expression is used); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-9__para-b">
              <num>b</num>
              <content>
                <p>the calculation involves negative interest or negative notional interest; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3__subsec-9__para-c">
              <num>c</num>
              <content>
                <p>apart from this subsection, the sum would be less than zero;</p>
              </content>
              <content>
                <p>the sum is taken to be zero.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-3AA">
          <num>3AA</num>
          <heading>Operation despite repeal of Commonwealth Legal Aid Act 1977</heading>
          <content>
            <p>		This Act continues to apply despite the repeal of the <i>Commonwealth Legal Aid Act 1977</i> as if:</p>
          </content>
          <paragraph eId="part-I__sec-3AA__para-a">
            <num>a</num>
            <content>
              <p><ref href="#sec-3">section 3</ref> and <ref href="#part-IV">Part IV</ref> of that Act had not been repealed; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-3AA__para-b">
            <num>b</num>
            <content>
              <p>any arrangement under subsection 21(1) of that Act that ceased to be in force only because of that repeal had not ceased to be in force because of that repeal.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-I__sec-3A">
          <num>3A</num>
          <heading>Variation of contribution days for certain employees</heading>
          <subsection eId="part-I__sec-3A__subsec-1">
            <num>1</num>
            <content>
              <p>If an eligible employee is paid remuneration in respect of his or her employment otherwise than in respect of fortnights ending on the day before a day that, apart from this section, would be a contribution day:</p>
            </content>
            <paragraph eId="part-I__sec-3A__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>CSC and the designated employer may agree in writing that this Act is to apply in relation to the employee as if references to contribution days were references to such days as are stated in, or determined in accordance with, the agreement; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3A__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>if such an agreement is made:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3A__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the agreement may provide that this Act is to apply in relation to the employee as if references to a fortnight were references to such period as is stated in, or determined in accordance with, the agreement; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3A__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	if the agreement provides as mentioned in subparagraph (i), this Act applies in relation to the employee as if cognate expressions (such as <b><i>fortnightly</i></b>) were construed accordingly.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-3A__subsec-2">
            <num>2</num>
            <content>
              <p>An agreement made under subsection (1) has effect according to its terms.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-3A__subsec-3">
            <num>3</num>
            <content>
              <p>If an agreement is in force under subsection (1) in relation to an eligible employee, CSC may, having regard to this Act and the need to ensure equity between eligible employees, make any adjustments that it thinks appropriate in respect of the calculation and payment of contributions and benefits under this Act in respect of that employee.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-I__sec-3C">
          <num>3C</num>
          <heading>Designated employers</heading>
          <subsection eId="part-I__sec-3C__subsec-1">
            <num>1</num>
            <content>
              <p>A reference in this Act to the designated employer of an eligible employee is a reference to:</p>
            </content>
            <paragraph eId="part-I__sec-3C__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>if the employee is a permanent employee or temporary employee but is not an LWOP employee or employed by an approved authority:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>if the remuneration in respect of his or her employment is paid wholly or mainly out of money appropriated by an annual Appropriation Act—the Department in respect of which the money is appropriated; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>if the remuneration in respect of his or her employment is paid wholly or mainly out of money appropriated by an Act other than an annual Appropriation Act—a Department determined by <role refersTo="#minister">the Minister</role>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>if the employee is the holder of a statutory office but is not an LWOP employee:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>if the remuneration in respect of the office is paid by an approved authority—<role refersTo="#authority">the Authority</role>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>if subparagraph (i) does not apply—a Department or person determined by <role refersTo="#minister">the Minister</role>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>if the employee is employed by an approved authority but is not an LWOP employee—<role refersTo="#authority">the authority</role>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>otherwise—a person determined by <role refersTo="#minister">the Minister</role>.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-3C__subsec-2">
            <num>2</num>
            <content>
              <p>In this section:</p>
            </content>
            <content>
              <p><b><i>Department</i></b> means:</p>
            </content>
            <paragraph eId="part-I__sec-3C__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>an APS Agency; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>	(b)	a Department of the Parliament established under the <i>Parliamentary Service Act 1999</i>.</p>
              </content>
              <content>
                <p><b><i>LWOP employee</i></b> means an eligible employee who:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>	(a)	is on leave of absence without pay for a period in respect of which the Board has directed, for the purposes of subsection 51(1) of the <i>Superannuation Act 1976 </i>as in force immediately before the commencement of the <i>Superannuation Legislation Amendment Act 1994</i>, that the subsection is not to apply; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>is on leave of absence for a period that:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>is more than 12 weeks; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>is an excluded period of leave of absence for the purposes of subsection 51(1); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-3C__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>is a person to whom <ref href="#sec-51A">section 51A</ref> applies and is making contributions in accordance with an election made under subsection (3) of that section.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-3F">
          <num>3F</num>
          <heading>Application of the Criminal Code</heading>
          <content>
            <p>		Chapter 2 of the <i>Criminal Code</i> applies to all offences against this Act.</p>
          </content>
          <authorialNote placement="end" eId="note-4" marker="4">
            <content>
              <p>Note:	Chapter 2 of the <i>Criminal Code</i> sets out the general principles of criminal responsibility.</p>
            </content>
          </authorialNote>
        </section>
        <section eId="part-I__sec-4">
          <num>4</num>
          <heading>Application of Act</heading>
          <content>
            <p>This Act applies both within and without .</p>
          </content>
        </section>
        <section eId="part-I__sec-4AA">
          <num>4AA</num>
          <heading>Declarations, determinations, approvals etc. by Minister, CSC or Commissioner</heading>
          <subsection eId="part-I__sec-4AA__subsec-1">
            <num>1</num>
            <content>
              <p>If a provision of this Act refers to a declaration or determination made, approval given or other thing done by <role refersTo="#minister">the Minister</role>, CSC or <role refersTo="#commissioner">the Commissioner</role> and there is no other provision in this Act expressly authorising <role refersTo="#minister">the Minister</role>, CSC or <role refersTo="#commissioner">the Commissioner</role> to make such a declaration or determination, give such an approval or do such a thing, <role refersTo="#minister">the Minister</role>, CSC or <role refersTo="#commissioner">the Commissioner</role>, as the case may be, is, and is taken to have at all times been, authorised to make such a declaration or determination, give such an approval or do such a thing.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-4AA__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	An approval given by the Minister for the purposes of the definition of <b><i>temporary employee</i></b> in subsection 3(1) may take effect on a day not earlier than:</p>
            </content>
            <paragraph eId="part-I__sec-4AA__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>12 months before the giving of the approval; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-4AA__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>if contributions have been accepted before the start of that period of 12 months from, or in respect of, the person to whom the approval relates—the earliest day on which contributions were so accepted.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-4A">
          <num>4A</num>
          <heading>Definition of approved authority—declarations</heading>
          <subsection eId="part-I__sec-4A__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	Despite anything in regulations made for the purposes of paragraph 44(2)(b) of the <i>Legislation Act 2003</i>, section 42 (disallowance) of that Act applies to a declaration for the purposes of paragraph (a) or (b) of the definition of <b><i>approved authority</i></b> in subsection 3(1) of this Act.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-4A__subsec-3">
            <num>3</num>
            <content>
              <p>A declaration for the purposes of paragraph (a) of that definition may be expressed to have taken effect from and including a day not earlier than 12 months before the making of the declaration.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-I__sec-4B">
          <num>4B</num>
          <heading>Meaning of re-employed former contributor with preserved rights</heading>
          <content>
            <p>For the purposes of this Act, a person is a re-employed former contributor with preserved rights if:</p>
          </content>
          <paragraph eId="part-I__sec-4B__para-a">
            <num>a</num>
            <content>
              <p>the person:</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-4B__para-i">
            <num>i</num>
            <content>
              <p>was a contributor under the superseded Act; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-4B__para-ii">
            <num>ii</num>
            <content>
              <p>has ceased to be an eligible employee; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-4B__para-b">
            <num>b</num>
            <content>
              <p>after his or her so ceasing or last ceasing to be such a contributor or an eligible employee (as the case may be), a transfer value in respect of the person was paid to the person administering a superannuation scheme (other than the scheme established under the superseded Act or the CSS); and</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-4B__para-c">
            <num>c</num>
            <content>
              <p>on or after <date date="1990-07-01">1 July 1990</date>, the person becomes:</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-4B__para-i">
            <num>i</num>
            <content>
              <p>a permanent employee; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-4B__para-ii">
            <num>ii</num>
            <content>
              <p>a temporary employee; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-4B__para-iii">
            <num>iii</num>
            <content>
              <p>the holder of a statutory office; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-4B__para-iv">
            <num>iv</num>
            <content>
              <p>	(iv)	a person to whom paragraph (ec) of the definition of <b><i>eligible employee</i></b> applies;</p>
            </content>
            <content>
              <p>and a transfer value that includes the transfer value referred to in paragraph (b) is payable, or will, on the person’s becoming an eligible employee, be payable, to or in respect of the person under:</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-4B__para-v">
            <num>v</num>
            <content>
              <p>the superannuation scheme referred to in paragraph (b); or</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-4B__para-vi">
            <num>vi</num>
            <content>
              <p>another superannuation scheme applicable in relation to any employment in which the person was employed after ceasing, or last ceasing, to be a contributor under the superseded Act or an eligible employee (as the case may be).</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-I__sec-5">
          <num>5</num>
          <heading>Annual rate of salary</heading>
          <subsection eId="part-I__sec-5__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	In this section, <b><i>salary</i></b> means salary or wages and includes any allowance, or the value of any allowance, or any fee, that is an allowance or fee of a kind that, under the regulations, is to be treated as salary for the purposes of this Act, but does not include any part of any salary or wages that, under the regulations, is not to be treated as salary for the purposes of this Act.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-5__subsec-2">
            <num>2</num>
            <content>
              <p>For the purposes of this Act but subject to subsections (3) to (3E), the annual rate of salary of an eligible employee on a particular day is an amount equal to the amount per annum of the salary payable to him or her on that day.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-5__subsec-3">
            <num>3</num>
            <content>
              <p>The regulations may provide that, in a case specified in the regulations, the annual rate of salary of an eligible employee on a particular day shall, for the purposes of this Act or a provision of this Act specified in the regulations, be an amount equal to such amount per annum as is ascertained under the regulations.</p>
            </content>
            <content>
              <p>(3AA)	Despite subsections (1), (2) and (3), an eligible employee and his or her designated employer may agree that a particular annual rate is to be the employee’s annual rate of salary for the purposes of the application of this Act on a particular day and, if such an agreement is made, the agreed rate is taken to be the employee’s annual rate of salary on that day.</p>
              <p>(3AB)	Subsection (3AC) applies if:</p>
            </content>
            <paragraph eId="part-I__sec-5__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>a Minister makes a determination under an Act in respect of the remuneration of a person appointed under that Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-5__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>	(b)	the Presiding Officers (within the meaning of the <i>Parliamentary Service Act 1999</i>) make a determination under that Act in respect of the remuneration of a person appointed under that Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-5__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>	(c)	a determination is made under the <i>Remuneration Tribunal Act 1973 </i>in respect of the remuneration of a person;</p>
              </content>
              <content>
                <p>and an annual rate of salary of the person can be ascertained under the determination. (To avoid doubt, subsection (3AC) applies whether a determination is expressed to apply to a person or an office.)</p>
                <p>(3AC)	Despite subsections (1), (2) and (3), for the purposes of the application of this Act on a particular day, the annual rate of salary of the person is the annual rate of salary ascertained for the purposes of this Act under the determination on that day.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-5__subsec-3A">
            <num>3A</num>
            <content>
              <p>	(3A)	If, at the time (the <b><i>later time</i></b>) immediately before a person ceased or last ceased to be an eligible employee, the person was entitled to partial invalidity pension under section 77 or 78, the annual rate of salary payable to the person at the later time is to be worked out, for the purposes of this Act other than sections 77 and 78, under subsections (3B) to (3E).</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-5__subsec-3B">
            <num>3B</num>
            <content>
              <p>	(3B)	If the person’s entitlement arose under <b><i>earlier time</i></b>) that was the occasion on which the person ceased or last ceased to be an eligible employee before the person’s entitlement arose.<ref href="#sec-77">section 77</ref>, the annual rate of salary payable to the person at the later time is taken to be the amount per annum that would have been the person’s final annual rate of salary at the time (the </p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-5__subsec-3C">
            <num>3C</num>
            <content>
              <p>	(3C)	If the person’s entitlement arose under <b><i>earlier time</i></b>) that would have been the occasion of the person’s so ceasing to be an eligible employee.<ref href="#sec-78">section 78</ref>, the annual rate of salary payable to the person at the later time is taken to be the amount per annum that would, if the person had ceased to be an eligible employee on the day immediately before the day on which the person’s entitlement arose, have been the person’s final annual rate of salary at the time (the </p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-5__subsec-3D">
            <num>3D</num>
            <content>
              <p>However, if:</p>
            </content>
            <paragraph eId="part-I__sec-5__subsec-3D__para-a">
              <num>a</num>
              <content>
                <p>the Australian Statistician has published, at or before the later time, an estimate or successive estimates of the change or changes (expressed as a percentage or percentages) in AWOTE in respect of the period between the relevant earlier time and the later time; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-5__subsec-3D__para-b">
              <num>b</num>
              <content>
                <p>the estimate or estimates show an overall increase (expressed as a percentage) in those earnings over that period, or over the part of that period in respect of which the estimate or estimates were published;</p>
              </content>
              <content>
                <p>the annual rate of salary payable to the person at the later time is taken to be the annual rate of salary worked out under subsection (3B) or (3C), as the case requires, increased by that percentage.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-5__subsec-3E">
            <num>3E</num>
            <content>
              <p>If, at any time, whether before or after the commencement of this subsection, the Australian Statistician has published or publishes for a particular period an estimate of a change (including an estimate that no change has occurred) in AWOTE in substitution for an estimate of such a change for that period previously published by the Australian Statistician, the publication of the later estimate is to be disregarded for the purposes of this section.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-5__subsec-4">
            <num>4</num>
            <content>
              <p>Where the rate of the salary, or of a part of the salary, of an eligible employee is not an annual rate, the amount per annum of that salary, or of that part of that salary, as the case may be, shall, for the purposes of this section, be ascertained:</p>
            </content>
            <paragraph eId="part-I__sec-5__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>where the rate is a weekly rate—by multiplying the weekly rate by 52;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-5__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>where the rate is a monthly rate—by multiplying the monthly rate by 12; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-5__subsec-4__para-c">
              <num>c</num>
              <content>
                <p>in any other case—in such manner as is prescribed.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-6">
          <num>6</num>
          <heading>References to anniversary of birth etc.</heading>
          <subsection eId="part-I__sec-6__subsec-1">
            <num>1</num>
            <content>
              <p>A reference in this Act to the anniversary of the birth of a person shall be read as a reference to the day on which the anniversary occurs, and a reference in this Act to the anniversary of the birth of a person last preceding a particular day shall, where the person is or has been an eligible employee and that anniversary occurred before his or her first day of service, be read as a reference to his or her first day of service.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-6__subsec-2">
            <num>2</num>
            <content>
              <p>Where a person was born on 29 February in any year, then, in any subsequent year that is not a leap year, the anniversary of the birth of the person shall be deemed to occur on 1 March of that subsequent year.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-6__subsec-3">
            <num>3</num>
            <content>
              <p>For the purposes of this Act, a person shall be taken to have attained a particular age on the day immediately preceding the relevant anniversary of his or her birth.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-I__sec-6A">
          <num>6A</num>
          <heading>Persons engaged in more than one employment</heading>
          <subsection eId="part-I__sec-6A__subsec-1">
            <num>1</num>
            <content>
              <p>Subject to subsection (3), if:</p>
            </content>
            <paragraph eId="part-I__sec-6A__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a person is engaged in more than one employment; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-6A__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>either:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-6A__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>in relation to more than one of those employments the person is an eligible employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-6A__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>in relation to any such employment, the person would, if that were the person’s only employment, be an eligible employee or entitled to request that a direction be given under <ref href="#sec-11">section 11</ref>, 13 or 14;</p>
              </content>
              <content>
                <p>this Act has a separate operation in respect of the person in relation to any employment in relation to which the person is an eligible employee, or any employment mentioned in subparagraph (b)(ii), as if that were the person’s only employment.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-6A__subsec-2">
            <num>2</num>
            <content>
              <p>A separate operation of this Act given by subsection (1) in respect of a person in relation to any employment, being a person who is, or becomes, an eligible employee in relation to that employment, continues after the person ceases to be an eligible employee.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-6A__subsec-3">
            <num>3</num>
            <content>
              <p>A person who:</p>
            </content>
            <paragraph eId="part-I__sec-6A__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>is an eligible employee and on leave of absence without pay from particular employment; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-6A__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>while on such leave engages in other employment;</p>
              </content>
              <content>
                <p>is not, for the purposes of this section, because of engaging in that other employment, taken to be engaged in 2 different employments.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-6A__subsec-4">
            <num>4</num>
            <content>
              <p>If, before the commencement of this section, a person made payments in respect of any employment that would have been contributions if subsection (1) had then been in force, that subsection is taken to have been in force in relation to that person at the time the payments were made or at such earlier time (not being a time earlier than the commencement of that employment) as CSC may determine.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-6A__subsec-5">
            <num>5</num>
            <content>
              <p>If, because of subsection (1), this Act has a separate operation in respect of a person in relation to any employment, the person may elect, by notice in writing to CSC, that that subsection applies to him or her in respect of that employment before the commencement of this section and, where such an election is made, that subsection is taken to have been in force in relation to the person during the period of that employment.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-6A__subsec-6">
            <num>6</num>
            <content>
              <p>The regulations may make provision for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or that provision in relation to a person in respect of whom this Act, because of subsection (1), has an operation in relation to any employment.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-I__sec-7">
          <num>7</num>
          <heading>Retirement on ground of invalidity</heading>
          <subsection eId="part-I__sec-7__subsec-1">
            <num>1</num>
            <content>
              <p>A reference in this Act to the retirement of an eligible employee on the ground of invalidity shall be read as a reference to his or her having been retired, or his or her services having been otherwise terminated, on the ground of physical or mental incapacity to perform his or her duties.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-7__subsec-2">
            <num>2</num>
            <content>
              <p>Where a person has, before attaining his or her maximum retiring age, ceased to be an eligible employee otherwise than by reason of death or by reason of his or her having been retired, or his or her services having been otherwise terminated, on the ground of physical or mental incapacity to perform his or her duties, but CSC is satisfied that, at the time he or she ceased to be an eligible employee, he or she was, by reason of physical or mental incapacity, totally and permanently incapacitated within the meaning of <ref href="#part-IVA">Part IVA</ref>, CSC may direct that the person shall, for the purposes of this Act, be deemed to have been retired on the ground of invalidity because of that physical or mental incapacity.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-I__sec-7A">
          <num>7A</num>
          <heading>Accumulated basic and supplementary contributions and Fund accumulated employer contributions—additional amounts</heading>
          <subsection eId="part-I__sec-7A__subsec-1">
            <num>1</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-I__sec-7A__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a person ceases to be an eligible employee and, upon his or her so ceasing, invalidity pension becomes payable to him or her in accordance with <ref href="#sec-67">section 67</ref> or 70; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>his or her entitlement to the pension is cancelled under subsection 76(1) upon his or her again becoming an eligible employee;</p>
              </content>
              <content>
                <p>then, upon his or her next ceasing to be an eligible employee, there shall be added to the amount that, but for this subsection, would be the amount of his or her accumulated basic contributions an amount equal to the amount paid to the Fund under subsection 112(5) in respect of the person upon his or her again becoming an eligible employee as referred to in paragraph (b), plus interest on the amount.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-7A__subsec-2">
            <num>2</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-I__sec-7A__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>a person ceases to be an eligible employee and, upon his or her so ceasing, deferred benefits become applicable in relation to him or her by virtue of <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>a deferred benefit does not become payable to him or her; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>those deferred benefits cease, by virtue of paragraph 144(1)(b), to be applicable in relation to the person upon his or her again becoming an eligible employee;</p>
              </content>
              <content>
                <p>then, upon his or her next ceasing to be an eligible employee:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-2__para-d">
              <num>d</num>
              <content>
                <p>there shall be added to the amount that, but for this subsection, would be the amount of his or her accumulated basic contributions an amount equal to the amount that was his or her accumulated basic contributions upon his or her ceasing to be an eligible employee as referred to in paragraph (a), plus interest on the amount; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-2__para-e">
              <num>e</num>
              <content>
                <p>there shall be added to the amount that, but for this subsection, would be the amount of his or her accumulated supplementary contributions an amount equal to the amount that was his or her accumulated supplementary contributions upon his or her ceasing to be an eligible employee as referred to in paragraph (a), plus interest on the amount; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-2__para-f">
              <num>f</num>
              <content>
                <p>there shall be added to the amount that, but for this subsection, would be the amount of the person’s Fund accumulated employer contributions an amount equal to the amount that was the person’s Fund accumulated employer contributions upon the person ceasing to be an eligible employee as referred to in paragraph (a), plus interest on the amount.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-7A__subsec-3">
            <num>3</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-I__sec-7A__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>a person ceases to be an eligible employee and, upon his or her so ceasing, deferred benefits become applicable in relation to him or her by virtue of <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>those deferred benefits cease to be applicable in relation to the person upon a deferred benefit by way of invalidity pension becoming payable to him or her in accordance with <ref href="#sec-67">section 67</ref> or 70;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>the person does not, before again becoming an eligible employee, become entitled to deferred benefit by way of invalidity benefit otherwise than in accordance with <ref href="#sec-67">section 67</ref> or 70; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-3__para-d">
              <num>d</num>
              <content>
                <p>his or her entitlement to deferred benefit is cancelled under subsection 76(1) upon his or her again becoming an eligible employee;</p>
              </content>
              <content>
                <p>then, upon his or her next ceasing to be an eligible employee, there shall be added to the amount that, but for this subsection, would be the amount of his or her accumulated basic contributions an amount equal to the amount paid to the Fund under subsection 112(9) in respect of the person upon his or her entitlement to deferred benefit being cancelled under subsection 76(1), plus interest on the amount.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-7A__subsec-4">
            <num>4</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-I__sec-7A__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>a person ceases to be an eligible employee and, upon his or her so ceasing, deferred benefits become applicable in relation to him or her by virtue of <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>those deferred benefits cease to be applicable in relation to the person upon a deferred benefit by way of invalidity pension becoming payable to him or her in accordance with <ref href="#sec-67">section 67</ref> or 70;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-4__para-c">
              <num>c</num>
              <content>
                <p>his or her entitlement to the deferred benefit is cancelled under subsection 143(2) and deferred benefits again become applicable in relation to him or her;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-4__para-d">
              <num>d</num>
              <content>
                <p>the person does not, before again becoming an eligible employee, become entitled to deferred benefit by way of invalidity benefit otherwise than in accordance with <ref href="#sec-67">section 67</ref> or 70; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-7A__subsec-4__para-e">
              <num>e</num>
              <content>
                <p>those deferred benefits cease, by virtue of paragraph 144(1)(b), to be applicable in relation to the person upon his or her again becoming an eligible employee;</p>
              </content>
              <content>
                <p>then, upon his or her next ceasing to be an eligible employee, there shall be added to the amount that, but for this subsection, would be the amount of his or her accumulated basic contributions an amount equal to the amount paid, or last paid, to the Fund under subsection 112(9) in respect of the person upon his or her entitlement to deferred benefit being cancelled under subsection 143(2), plus interest on the amount.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-8">
          <num>8</num>
          <heading>Contributory service—additional periods</heading>
          <subsection eId="part-I__sec-8__subsec-1">
            <num>1</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-I__sec-8__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a person became entitled to an invalidity pension upon his or her ceasing to be an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>he or she again becomes an eligible employee and the pension referred to in paragraph (a) is cancelled under subsection 76(1) upon his or her again becoming an eligible employee;</p>
              </content>
              <content>
                <p>then, upon his or her next ceasing to be an eligible employee, there shall be added to the period that, but for this subsection, would be his or her period of contributory service:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>the period that was his or her period of contributory service upon his or her previously ceasing to be an eligible employee and becoming entitled to the pension that was so cancelled; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>if that pension was payable in accordance with <ref href="#sec-67">section 67</ref> or 68—any period in respect of which that pension was payable.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-8__subsec-2">
            <num>2</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-I__sec-8__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>a person ceases to be an eligible employee and, upon his or her so ceasing, deferred benefits are applicable in relation to him or her by virtue of <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>the person again becomes an eligible employee and the deferred benefits cease to be applicable in relation to him or her by virtue of <ref href="#sec-144">section 144</ref>;</p>
              </content>
              <content>
                <p>then, upon his or her next ceasing to be an eligible employee, there shall be added to the period that, but for this subsection, would be his or her period of contributory service:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>the period that was his or her period of contributory service upon his or her previously ceasing to be an eligible employee and becoming a person in relation to whom deferred benefits are applicable; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8__subsec-2__para-d">
              <num>d</num>
              <content>
                <p>if, during any period after his or her previously so ceasing to be an eligible employee and before he or she again becomes an eligible employee, he or she was in receipt of deferred benefits, being invalidity pension payable in accordance with <ref href="#sec-67">section 67</ref> or 68—any period in respect of which that pension was payable.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-8__subsec-3">
            <num>3</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-I__sec-8__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>a person ceases to be an eligible employee and, upon so ceasing, deferred benefits are applicable in relation to the person by virtue of <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>those deferred benefits cease to be applicable in relation to the person upon a deferred benefit by way of invalidity pension becoming payable to the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>the person again becomes an eligible employee and the person’s entitlement to deferred benefit is, upon the person’s so becoming an eligible employee, cancelled under subsection 76(1);</p>
              </content>
              <content>
                <p>then, upon the person’s next ceasing to be an eligible employee, there shall be added to the period that, but for this subsection, would be the person’s period of contributory service:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8__subsec-3__para-d">
              <num>d</num>
              <content>
                <p>the period that was the person’s period of contributory service upon the person’s previously ceasing to be an eligible employee and becoming a person in relation to whom deferred benefits are applicable; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8__subsec-3__para-e">
              <num>e</num>
              <content>
                <p>if, during any period after the person’s previously so ceasing to be an eligible employee and before the person again becomes an eligible employee, the person was in receipt of deferred benefit by way of invalidity pension in accordance with <ref href="#sec-67">section 67</ref> or 68—any period in respect of which that pension was payable.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-8A">
          <num>8A</num>
          <heading>Marital or couple relationship</heading>
          <subsection eId="part-I__sec-8A__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	For the purposes of this Act, a person had a <b><i>marital </i></b><b><i>or couple </i></b><b><i>relationship</i></b> with another person at a particular time if the person ordinarily lived with that other person as that other person’s husband, wife, spouse or partner on a permanent and bona fide<i> </i>domestic basis at that time.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-8A__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	For the purpose of subsection (1), a person is to be regarded as ordinarily living with another person as that other person’s husband, wife, spouse or partner on a permanent and bona fide<i> </i>domestic basis at a particular time only if:</p>
            </content>
            <paragraph eId="part-I__sec-8A__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>the person had been living with that other person as that other person’s husband, wife, spouse or partner for a continuous period of at least 3 years up to that time; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8A__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>	(b)	the person had been living with that other person as that other person’s husband, wife, spouse or partner for a continuous period of less than 3 years up to that time and CSC, having regard to any relevant evidence, is of the opinion that the person ordinarily lived with that other person as that other person’s husband, wife, spouse or partner on a permanent and bona fide<i> </i>domestic basis at that time;</p>
              </content>
              <content>
                <p>whether or not the person was legally married to that other person.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-8A__subsec-3">
            <num>3</num>
            <content>
              <p>For the purposes of this Act, a marital or couple relationship is taken to have begun at the beginning of the continuous period mentioned in paragraph (2)(a) or (b).</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-8A__subsec-4">
            <num>4</num>
            <content>
              <p>For the purpose of subsection (2), relevant evidence includes, but is not limited to, evidence establishing any of the following:</p>
            </content>
            <paragraph eId="part-I__sec-8A__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>the person was wholly or substantially dependent on that other person at the time;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8A__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>the persons were legally married to each other at the time;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8A__subsec-4__para-ba">
              <num>ba</num>
              <content>
                <p>	(ba)	the persons’ relationship was registered under a law of a State or Territory prescribed for the purposes of <i>Acts Interpretation Act 1901</i>,<i> </i>as a kind of relationship prescribed for the purposes of that section;<ref href="#sec-2E">section 2E</ref> of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8A__subsec-4__para-c">
              <num>c</num>
              <content>
                <p>the persons had a child who was:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8A__subsec-4__para-i">
              <num>i</num>
              <content>
                <p>born of the relationship between the persons; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8A__subsec-4__para-ii">
              <num>ii</num>
              <content>
                <p>adopted by the persons during the period of the relationship; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8A__subsec-4__para-iii">
              <num>iii</num>
              <content>
                <p>	(iii)	a child of both of the persons within the meaning of the <i>Family Law Act 1975</i>;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8A__subsec-4__para-d">
              <num>d</num>
              <content>
                <p>the persons jointly owned a home which was their usual residence.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-8A__subsec-5">
            <num>5</num>
            <content>
              <p>For the purposes of this section, a person is taken to be living with another person if CSC is satisfied that the person would have been living with that other person except for a period of:</p>
            </content>
            <paragraph eId="part-I__sec-8A__subsec-5__para-a">
              <num>a</num>
              <content>
                <p>temporary absence; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8A__subsec-5__para-b">
              <num>b</num>
              <content>
                <p>absence because of the person’s illness or infirmity.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-8B">
          <num>8B</num>
          <heading>Spouse who survives a deceased person</heading>
          <subsection eId="part-I__sec-8B__subsec-1">
            <num>1</num>
            <content>
              <p>In this section:</p>
            </content>
            <content>
              <p><b><i>deceased person</i></b> means a person who was, at the time of his or her death, an eligible employee or a retirement pensioner.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-8B__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	For the purposes of this Act, a person is a spouse who survives a deceased person if the person had a marital or couple relationship with the deceased person at the time of the death of the deceased person (the <b><i>death</i></b>).</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-8B__subsec-3">
            <num>3</num>
            <content>
              <p>In spite of subsection (2), a person is taken to be a spouse who survives a deceased person if:</p>
            </content>
            <paragraph eId="part-I__sec-8B__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>the person had previously had a marital or couple relationship with the deceased person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8B__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>the person did not, at the time of the death, have a marital or couple relationship with the deceased person but was legally married to the deceased person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-8B__subsec-3__para-d">
              <num>d</num>
              <content>
                <p>in CSC’s opinion, the person was wholly or substantially dependent upon the deceased person at the time of the death.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-10">
          <num>10</num>
          <heading>Members of Defence Force</heading>
          <subsection eId="part-I__sec-10__subsec-1">
            <num>1</num>
            <content>
              <p>A member of the Defence Force shall not, by reason only of being a member of the Defence Force, be deemed to be an eligible employee.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-10__subsec-2">
            <num>2</num>
            <content>
              <p>Where a member of the Defence Force who is liable to contribute under the Defence Force Retirement and Death Benefits Act or the MSB Act becomes an eligible employee, he or she shall not be treated as such until he or she ceases to be liable to contribute under that Act.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-I__sec-11">
          <num>11</num>
          <heading>Temporary employees likely to be continued in employment</heading>
          <subsection eId="part-I__sec-11__subsec-1">
            <num>1</num>
            <content>
              <p>Where a person who is a temporary employee requests CSC to direct, under this section, that the person be treated as an eligible employee for the purposes of this Act, CSC may direct that the person is, as from the day on which the direction is given, an eligible employee for the purposes of this Act.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-11__subsec-4">
            <num>4</num>
            <content>
              <p>The regulations may make provision for modifying this section in the application of the section to and in relation to a prescribed temporary employee, or to and in relation to a prescribed class of temporary employees.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-I__sec-13">
          <num>13</num>
          <heading>Temporary employees employed under contract</heading>
          <subsection eId="part-I__sec-13__subsec-1">
            <num>1</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-I__sec-13__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a person who is a temporary employee is employed under a contract; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-13__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the person requests CSC to direct, under this section, that he or she be treated as an eligible employee for the purposes of this Act;</p>
              </content>
              <content>
                <p>CSC may direct that the person is an eligible employee for the purposes of this Act.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-13__subsec-2">
            <num>2</num>
            <content>
              <p>A direction under subsection (1) in relation to a person who is employed under a contract has effect from:</p>
            </content>
            <paragraph eId="part-I__sec-13__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>where the person has been employed under that contract for longer than one year—the day of the direction; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-13__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>in any other case—the day specified in the direction, which may be a day earlier than the day on which the direction is given but not earlier than the day on which the person commenced to be employed under that contract.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-13A">
          <num>13A</num>
          <heading>Sections 11 and 13 not applicable to certain persons employed on or after 1 July 1990</heading>
          <content>
            <p>Sections 11 and 13 do not apply in relation to a person who is on <date date="1990-07-01">1 July 1990</date>, or becomes after that date, a temporary employee unless:</p>
          </content>
          <paragraph eId="part-I__sec-13A__para-a">
            <num>a</num>
            <content>
              <p>immediately before the person became or becomes so employed:</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-13A__para-i">
            <num>i</num>
            <content>
              <p>invalidity pension was, or would, but for a suspension of payment, have been, payable to him or her under this Act; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-13A__para-ii">
            <num>ii</num>
            <content>
              <p>deferred benefits were applicable to him or her under this Act or the superseded Act; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-13A__para-iii">
            <num>iii</num>
            <content>
              <p>a pension of a kind mentioned in <ref href="#sec-64A">section 64A</ref> or 65 of the superseded Act as in force immediately before the repeal of that section was, or but for a suspension of payment would have been, payable to him or her; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-13A__para-b">
            <num>b</num>
            <content>
              <p>the person became or becomes, by virtue of his or her being so employed, a re-employed former contributor with preserved rights.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-I__sec-14">
          <num>14</num>
          <heading>Statutory office holders</heading>
          <subsection eId="part-I__sec-14__subsec-1">
            <num>1</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-I__sec-14__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a person is the holder of a statutory office to which the person has been appointed on a full-time basis; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-14__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the person requests CSC to direct, under this section, that he or she be treated as an eligible employee for the purposes of this Act;</p>
              </content>
              <content>
                <p>CSC may direct that the person is an eligible employee for the purposes of this Act.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-14__subsec-4">
            <num>4</num>
            <content>
              <p>A direction under subsection (1) in relation to a person who is the holder of a statutory office has effect from:</p>
            </content>
            <paragraph eId="part-I__sec-14__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>where the person has been holding that office for longer than one year—the day of the direction; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-14__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>in any other case—the day specified in the direction, which may be a day earlier than the day on which the direction is given but not earlier than the day on which the person commenced to hold that office.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-14__subsec-5">
            <num>5</num>
            <content>
              <p>This section does not apply in relation to a person who is on <date date="1990-07-01">1 July 1990</date>, or becomes after that date, the holder of a statutory office unless:</p>
            </content>
            <paragraph eId="part-I__sec-14__subsec-5__para-a">
              <num>a</num>
              <content>
                <p>immediately before the person became or becomes the holder of the statutory office:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-14__subsec-5__para-i">
              <num>i</num>
              <content>
                <p>invalidity pension was, or would, but for a suspension of payment, have been, payable to him or her under this Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-14__subsec-5__para-ii">
              <num>ii</num>
              <content>
                <p>deferred benefits were applicable to him or her under this Act or the superseded Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-14__subsec-5__para-iii">
              <num>iii</num>
              <content>
                <p>a pension of a kind mentioned in <ref href="#sec-64A">section 64A</ref> or 65 of the superseded Act as in force immediately before the repeal of that section was, or but for a suspension of payment would have been, payable to him or her; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-14__subsec-5__para-b">
              <num>b</num>
              <content>
                <p>the person became or becomes, by virtue of his or her becoming the holder of the statutory office, a re-employed former contributor with preserved rights.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-15">
          <num>15</num>
          <heading>Invalidity pensioners returning to employment except as permanent employees</heading>
          <content>
            <p>Where:</p>
          </content>
          <paragraph eId="part-I__sec-15__para-a">
            <num>a</num>
            <content>
              <p>a person to whom invalidity pension is payable becomes a temporary employee or the holder of a statutory office to which the person was appointed on a full-time basis; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-15__para-b">
            <num>b</num>
            <content>
              <p>CSC is satisfied that the health of the person has become so restored as to enable him or her to perform duties of a kind that are, in the opinion of CSC, suitable to be performed by him or her, having regard to the duties performed by him or her immediately before he or she ceased to be an eligible employee by reason of his or her retirement on the ground of invalidity;</p>
            </content>
            <content>
              <p>CSC may direct that the person is, as from the date of the direction, or shall be deemed to have been as from such earlier date as is specified in the direction (not being a date earlier than the date on which he or she became a temporary employee or the holder of the statutory office), an eligible employee for the purposes of this Act.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-I__sec-15A">
          <num>15A</num>
          <heading>Persons excluded from definition of eligible employee</heading>
          <subsection eId="part-I__sec-15A__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	A person who, on or after 1 July 1990, becomes a permanent employee because he or she is employed in a permanent capacity by an approved authority declared by the Minister to be an exempt authority for the purposes of this subsection is excluded from the definition of <b><i>eligible employee</i></b> in subsection 3(1).</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-15A__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	If, on or after 1 July 1990, a person (other than a person to whom subsection (1) applies) becomes a permanent employee, that person is excluded from the definition of <b><i>eligible employee</i></b> in subsection 3(1) unless:</p>
            </content>
            <paragraph eId="part-I__sec-15A__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>immediately before the person becomes so employed or is so appointed:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-15A__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>the person was an eligible employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-15A__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>invalidity pension was, or would, but for a suspension of payment, have been, payable to him or her under this Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-15A__subsec-2__para-iii">
              <num>iii</num>
              <content>
                <p>deferred benefits were applicable to him or her under this Act or the superseded Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-15A__subsec-2__para-iv">
              <num>iv</num>
              <content>
                <p>a pension of a kind mentioned in <ref href="#sec-64A">section 64A</ref> or 65 of the superseded Act as in force immediately before the repeal of that section was, or but for a suspension of payment would have been, payable to him or her; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-15A__subsec-2__para-d">
              <num>d</num>
              <content>
                <p>the person becomes, by virtue of his or her employment or appointment, a re-employed former contributor with preserved rights.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-16">
          <num>16</num>
          <heading>Medical examination, and issue of benefit classification certificate, on becoming eligible employee</heading>
          <subsection eId="part-I__sec-16__subsec-2">
            <num>2</num>
            <content>
              <p>CSC may, for the purposes of this section, require a person (other than a person to whom <ref href="#sec-184">section 184</ref> applies) who proposes to become or becomes an eligible employee to undergo, within such period as CSC specifies, such medical examination or examinations by an approved medical practitioner or practitioners as CSC determines.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16__subsec-3">
            <num>3</num>
            <content>
              <p>A report or reports of the result or results of the medical examination or examinations shall be furnished to CSC.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16__subsec-4">
            <num>4</num>
            <content>
              <p>CSC shall consider the report or reports, and such other matters (if any) as CSC considers relevant, and, if it is of the opinion that there is a real risk that the person, by reason of or for a reason connected with a physical or mental condition or conditions referred to in the report or reports, will not continue to be an eligible employee until the person attains his or her maximum retiring age, CSC shall issue a benefit classification certificate to that effect, being a certificate in which the relevant condition or conditions is or are specified.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16__subsec-4A">
            <num>4A</num>
            <content>
              <p>Subsection (4) does not apply after <date date="1991-03-31">31 March 1991</date> in relation to a person:</p>
            </content>
            <paragraph eId="part-I__sec-16__subsec-4A__para-a">
              <num>a</num>
              <content>
                <p>in respect of whom a benefit classification certificate was not in force on that date; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16__subsec-4A__para-b">
              <num>b</num>
              <content>
                <p>who was on <date date="1990-06-30">30 June 1990</date>, and continued to be until <date date="1991-03-31">31 March 1991</date>, an eligible employee.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16__subsec-4B">
            <num>4B</num>
            <content>
              <p>Despite subsection (4A), subsection (4) applies to a person mentioned in subsection (4A) who, after <date date="1991-03-31">31 March 1991</date>, ceases to be an eligible employee and again becomes an eligible employee.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16__subsec-4C">
            <num>4C</num>
            <content>
              <p>Nothing in subsection (4A) affects the operation of <ref href="#sec-16A">section 16A</ref>C or subsections 184(5) to (5C) (inclusive).</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16__subsec-5">
            <num>5</num>
            <content>
              <p>In the application of this Act to an eligible employee at any time, a reference in this Act to a benefit classification certificate that is in force in respect of an eligible employee shall, in the case of an eligible employee whose period of contributory service would, if he or she ceased to be an eligible employee at that time, be not less than 20 years or an eligible employee who has attained his or her maximum retiring age, be read as not including a reference to a benefit classification certificate that has been issued in respect of him or her.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16__subsec-5A">
            <num>5A</num>
            <content>
              <p>In the application of this Act to:</p>
            </content>
            <paragraph eId="part-I__sec-16__subsec-5A__para-a">
              <num>a</num>
              <content>
                <p>an eligible employee who has previously ceased to be an eligible employee by reason of retirement on the ground of invalidity, being an eligible employee to whom, upon his or her so ceasing, invalidity benefit was payable in accordance with <ref href="#sec-69">section 69</ref>, 72 or 73; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16__subsec-5A__para-b">
              <num>b</num>
              <content>
                <p>an eligible employee who has previously ceased to be an eligible employee otherwise than by reason of retirement on the ground of invalidity;</p>
              </content>
              <content>
                <p>a reference in this Act to a benefit classification certificate that is in force in respect of the eligible employee shall be read as not including a reference to a benefit classification certificate (if any) that was issued in respect of him or her before or upon his or her so previously ceasing to be an eligible employee.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16__subsec-6">
            <num>6</num>
            <content>
              <p>Where a benefit classification certificate is in force in respect of an eligible employee, he or she may, on grounds specified in the request, request CSC to revoke the certificate or to revoke the certificate and issue in substitution for the certificate a new benefit classification certificate and, where an eligible employee makes such a request, he or she shall, within such period as CSC requires, undergo such further medical examination (if any) or examinations by an approved medical practitioner or practitioners as CSC requires.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16__subsec-7">
            <num>7</num>
            <content>
              <p>A report or reports of the result or results of the further medical examination or examinations shall be furnished to CSC.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16__subsec-8">
            <num>8</num>
            <content>
              <p>CSC shall consider the report or reports (if any), and such other matters as it considers relevant, and:</p>
            </content>
            <paragraph eId="part-I__sec-16__subsec-8__para-a">
              <num>a</num>
              <content>
                <p>where there is not more than 1 physical or mental condition specified in the benefit classification certificate and CSC is of the opinion that there is not a real risk that the person, by reason of or for a reason connected with that condition, will not continue to be an eligible employee until he or she attains his or her maximum retiring age—CSC shall revoke the certificate;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16__subsec-8__para-b">
              <num>b</num>
              <content>
                <p>where there is more than 1 physical or mental condition specified in the benefit classification certificate:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16__subsec-8__para-i">
              <num>i</num>
              <content>
                <p>if CSC is of the opinion that there is not a real risk that the person, by reason of or for a reason connected with those conditions, will not continue to be an eligible employee until the person attains his or her maximum retiring age—CSC shall revoke the certificate; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16__subsec-8__para-ii">
              <num>ii</num>
              <content>
                <p>if CSC is of the opinion that there is a real risk that the person, by reason of or for a reason connected with 1 or some only of the conditions specified in the certificate, will not continue to be an eligible employee until he or she attains his or her maximum retiring age—CSC shall revoke the certificate and issue in substitution for the certificate a new benefit classification certificate specifying only the condition or conditions in respect of which CSC is of the opinion referred to in this subparagraph; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16__subsec-8__para-c">
              <num>c</num>
              <content>
                <p>in any other case—CSC shall refuse the request to revoke the benefit classification certificate or to revoke the benefit classification certificate and to issue in substitution for the certificate a new benefit classification certificate.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16__subsec-9">
            <num>9</num>
            <content>
              <p>Where, under subsection (8), CSC revokes a benefit classification certificate on a particular day:</p>
            </content>
            <paragraph eId="part-I__sec-16__subsec-9__para-a">
              <num>a</num>
              <content>
                <p>the revocation has effect on and from that day; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16__subsec-9__para-b">
              <num>b</num>
              <content>
                <p>the new certificate (if any) issued in substitution for the revoked certificate is to be taken to have been issued on that day.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-16AA">
          <num>16AA</num>
          <heading>Benefit event happening before section 16 procedures completed</heading>
          <subsection eId="part-I__sec-16AA__subsec-1">
            <num>1</num>
            <content>
              <p>In this section:</p>
            </content>
            <content>
              <p><b><i>benefit event</i></b>, in relation to a person who is an eligible employee, means:</p>
            </content>
            <paragraph eId="part-I__sec-16AA__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the person’s death; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the person ceasing to be an eligible employee because of retirement on the ground of invalidity; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>the annual rate of salary of the person decreasing under such circumstances that CSC is satisfied that the decrease can properly be attributed to physical or mental incapacity.</p>
              </content>
              <content>
                <p><b><i>condition</i></b> means a physical or mental condition.</p>
                <p><b><i>examination</i></b> means a medical examination.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AA__subsec-2">
            <num>2</num>
            <content>
              <p>Subsections (3) to (9), inclusive, apply where, as at the time of a benefit event in relation to a person who is an eligible employee:</p>
            </content>
            <paragraph eId="part-I__sec-16AA__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>the person has undergone no examination under subsection 16(2); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>the person has undergone such an examination, or 2 or more such examinations, but CSC has not yet decided that the person should not be required under subsection 16(2) to undergo a further examination; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>CSC has so decided but has not yet considered the report or reports of the result or results of the examination or examinations that the person has undergone under subsection 16(2); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-2__para-d">
              <num>d</num>
              <content>
                <p>CSC has considered the report or reports but has not yet decided whether or not to issue a benefit classification certificate in respect of the person under subsection 16(4); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-2__para-e">
              <num>e</num>
              <content>
                <p>CSC has decided so to issue such a certificate but has not yet issued it.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AA__subsec-3">
            <num>3</num>
            <content>
              <p>If subparagraph (2)(a) or (b) applies, CSC must, in relation to each examination (if any) that:</p>
            </content>
            <paragraph eId="part-I__sec-16AA__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>CSC required the person under subsection 16(2) to undergo; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>CSC is satisfied it would, but for the benefit event, have so required the person to undergo;</p>
              </content>
              <content>
                <p>but that the person did not in fact undergo, determine what, in CSC’s opinion, the report of the result of the examination would have contained if the person:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>had undergone the examination on the day when the person:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-3__para-i">
              <num>i</num>
              <content>
                <p>if paragraph (2)(a) applies—became an eligible employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-3__para-ii">
              <num>ii</num>
              <content>
                <p>if paragraph (2)(b) applies—underwent the examination, or the later or last of the examinations, referred to in that paragraph; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-3__para-d">
              <num>d</num>
              <content>
                <p>at or in connection with the examination:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-3__para-i">
              <num>i</num>
              <content>
                <p>had answered properly, <ref href="#sec-16A">within the meaning of section 16A</ref>C, all the questions asked of the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-3__para-ii">
              <num>ii</num>
              <content>
                <p>had given no false or misleading information.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AA__subsec-4">
            <num>4</num>
            <content>
              <p>For the purposes of subsection (3), CSC must consider such information and other matters as it considers relevant.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16AA__subsec-5">
            <num>5</num>
            <content>
              <p>In subsection (6):</p>
            </content>
            <content>
              <p><b><i>report material</i></b> means:</p>
            </content>
            <paragraph eId="part-I__sec-16AA__subsec-5__para-a">
              <num>a</num>
              <content>
                <p>if paragraph (2)(a) applies—the determination or determinations under subsection (3); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-5__para-b">
              <num>b</num>
              <content>
                <p>if paragraph (2)(b) applies:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-5__para-i">
              <num>i</num>
              <content>
                <p>the report or reports of the result or results of the examination or examinations referred to in that paragraph; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-5__para-ii">
              <num>ii</num>
              <content>
                <p>the determination or determinations (if any) under subsection (3); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-5__para-c">
              <num>c</num>
              <content>
                <p>if paragraph (2)(c) or (d) applies—the report or reports referred to in that paragraph.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AA__subsec-6">
            <num>6</num>
            <content>
              <p>Unless paragraph (2)(e) applies, CSC must consider the report material and any other matters (other than matters excluded by subsection (7)) that it considers relevant and, if satisfied on the basis of the matters set out in the report material and of those other matters that, had the benefit event not happened, it would have formed on that basis the opinion that there was a real risk that the person, by reason of, or for a reason connected with:</p>
            </content>
            <paragraph eId="part-I__sec-16AA__subsec-6__para-a">
              <num>a</num>
              <content>
                <p>a condition that is referred to in the report material and that CSC is satisfied is a condition of the person that existed at the time when the person became an eligible employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-6__para-b">
              <num>b</num>
              <content>
                <p>2 or more such conditions;</p>
              </content>
              <content>
                <p>would not continue to be an eligible employee until the person attained his or her maximum retiring age, must issue in respect of the person a benefit classification certificate specifying the condition or conditions.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AA__subsec-7">
            <num>7</num>
            <content>
              <p>The matters excluded by this subsection are the following:</p>
            </content>
            <paragraph eId="part-I__sec-16AA__subsec-7__para-a">
              <num>a</num>
              <content>
                <p>the fact that the benefit event has happened;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-7__para-b">
              <num>b</num>
              <content>
                <p>any information CSC has about the causes of:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-7__para-i">
              <num>i</num>
              <content>
                <p>the death; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-7__para-ii">
              <num>ii</num>
              <content>
                <p>the incapacity that was the ground for the retirement; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-7__para-iii">
              <num>iii</num>
              <content>
                <p>the incapacity to which CSC is satisfied that the decrease in the annual rate of salary of the person could properly be regarded as attributable;</p>
              </content>
              <content>
                <p>as the case may be;</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-7__para-c">
              <num>c</num>
              <content>
                <p>any information CSC has about the person’s state of physical or mental health, or medical history, during a period beginning after:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-7__para-i">
              <num>i</num>
              <content>
                <p>if the person has undergone an examination or examinations under subsection 16(2)—the person underwent the examination or the later or last of the examinations; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AA__subsec-7__para-ii">
              <num>ii</num>
              <content>
                <p>otherwise—the person became an eligible employee.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AA__subsec-8">
            <num>8</num>
            <content>
              <p>If paragraph (2)(e) applies, CSC must issue in respect of the person the benefit classification certificate that CSC would have so issued but for the benefit event.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16AA__subsec-9">
            <num>9</num>
            <content>
              <p>For the purposes of this Act, a benefit classification certificate issued under this section is to be taken to have been issued under subsection 16(4) on the day before the day of the benefit event.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16AA__subsec-10">
            <num>10</num>
            <content>
              <p>Nothing in this section applies in relation to a person who on <date date="1990-06-30">30 June 1990</date> was, and until the time of the benefit event in relation to the person, being a benefit event that occurred after <date date="1991-03-31">31 March 1991</date>, continued to be, an eligible employee.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-I__sec-16AB">
          <num>16AB</num>
          <heading>Condition coming into existence after person became eligible employee</heading>
          <subsection eId="part-I__sec-16AB__subsec-1">
            <num>1</num>
            <content>
              <p>This section applies where a benefit classification certificate (whether issued before or after the commencement of this section):</p>
            </content>
            <paragraph eId="part-I__sec-16AB__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>	(a)	is in force in respect of a person (in this section called the <b><i>employee</i></b>) who is an eligible employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AB__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>	(b)	was in force in respect of a person (in this section also called the <b><i>employee</i></b>) immediately before:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AB__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the annual rate of salary of the employee decreased, at or after that commencement, under such circumstances that CSC is satisfied that the decrease can properly be attributed to physical or mental incapacity; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AB__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>the employee ceased, at or after that commencement, to be an eligible employee.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AB__subsec-2">
            <num>2</num>
            <content>
              <p>A person, being:</p>
            </content>
            <paragraph eId="part-I__sec-16AB__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>the employee or a person acting on his or her behalf; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AB__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>if the employee is dead:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AB__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>a spouse or child of the employee who is entitled to benefits under <ref href="#part-VI">Part VI</ref>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AB__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>a person acting on behalf of such a spouse or child;</p>
              </content>
              <content>
                <p>may apply to CSC for the certificate to be revoked under this section.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AB__subsec-3">
            <num>3</num>
            <content>
              <p>If an application is made under subsection (2) and the employee is living, CSC may, for the purposes of the application, require him or her to undergo within a specified period such medical examination or examinations by an approved medical practitioner or practitioners as CSC determines.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16AB__subsec-4">
            <num>4</num>
            <content>
              <p>A report or reports of the result or results of a medical examination or medical examinations under subsection (3) is to be given to CSC.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16AB__subsec-5">
            <num>5</num>
            <content>
              <p>On an application under subsection (2), CSC must consider each report (if any) given to CSC under subsection (4), and such other matters (if any) as it thinks relevant, and must:</p>
            </content>
            <paragraph eId="part-I__sec-16AB__subsec-5__para-a">
              <num>a</num>
              <content>
                <p>if it is satisfied that a physical or mental condition or conditions specified in the certificate came into existence after the relevant time:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AB__subsec-5__para-i">
              <num>i</num>
              <content>
                <p>if the certificate specifies no other physical or mental condition—revoke the certificate; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AB__subsec-5__para-ii">
              <num>ii</num>
              <content>
                <p>otherwise—revoke the certificate and issue in substitution for it a new benefit classification certificate that does not specify the first-mentioned condition or conditions but specifies the other condition or conditions specified in the revoked certificate; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AB__subsec-5__para-b">
              <num>b</num>
              <content>
                <p>otherwise—refuse the application.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AB__subsec-6">
            <num>6</num>
            <content>
              <p>For the purposes of paragraph (5)(a), the relevant time is the time when the employee:</p>
            </content>
            <paragraph eId="part-I__sec-16AB__subsec-6__para-a">
              <num>a</num>
              <content>
                <p>	(a)	if he or she became an eligible employee because of paragraph (a) of the definition of <b><i>eligible employee</i></b> in subsection 3(1)—became an employee for the purposes of the superseded Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AB__subsec-6__para-b">
              <num>b</num>
              <content>
                <p>otherwise—became an eligible employee.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AB__subsec-7">
            <num>7</num>
            <content>
              <p>Except for the purposes of this section, a certificate revoked under subsection (5) is taken never to have been issued.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16AB__subsec-8">
            <num>8</num>
            <content>
              <p>A certificate issued under subsection (5) in substitution for a revoked certificate is taken to have been issued on the day on which, and under the provision under which, the revoked certificate was issued.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16AB__subsec-9">
            <num>9</num>
            <content>
              <p>Subsections (5), (7) and (8) have effect even if the certificate referred to in subsection (1) had previously been revoked, in which case:</p>
            </content>
            <paragraph eId="part-I__sec-16AB__subsec-9__para-a">
              <num>a</num>
              <content>
                <p>a certificate issued under subsection (5) in substitution for the first-mentioned certificate is taken to have been revoked at the time of the previous revocation; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AB__subsec-9__para-b">
              <num>b</num>
              <content>
                <p>a certificate that was previously issued in substitution for the first-mentioned certificate is taken to have been issued in substitution for the certificate (if any) issued under subsection (5).</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-16AC">
          <num>16AC</num>
          <heading>Issue of benefit classification certificate where duty of disclosure breached</heading>
          <subsection eId="part-I__sec-16AC__subsec-1">
            <num>1</num>
            <content>
              <p>In this section:</p>
            </content>
            <content>
              <p><b><i>condition</i></b> means a physical or mental condition.</p>
              <p><b><i>relevant person</i></b> means:</p>
            </content>
            <paragraph eId="part-I__sec-16AC__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a person:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>who is an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>who has not attained his or her maximum retiring age; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-1__para-iii">
              <num>iii</num>
              <content>
                <p>whose period of contributory service, if the person were to cease to be an eligible employee, would be less than 20 years; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>a person:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>who is or was an eligible employee to whom partial invalidity pension is or was payable in accordance with <ref href="#sec-78">section 78</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>whose period of contributory service, if the person had ceased to be an eligible employee at the time when partial invalidity pension became so payable, would have been less than 20 years; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>a person:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>who has ceased, because of death or retirement on the ground of invalidity, to be an eligible employee before attaining his or her maximum retiring age; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>whose period of contributory service is less than 20 years.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AC__subsec-2">
            <num>2</num>
            <content>
              <p>Subsections (4) to (8), inclusive, apply where CSC is satisfied, in respect of a person who is a relevant person:</p>
            </content>
            <paragraph eId="part-I__sec-16AC__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>that:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>at or in connection with a medical examination that the person was required under subsection 16(2) or (6) or 16AB(3) to undergo; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>in connection with a request under subsection 16(6) by the person;</p>
              </content>
              <content>
                <p>the person failed to answer properly a question asked of him or her or gave false or misleading information; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>that, if the person had answered the question properly or had not given that false or misleading information:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>where there is in force, or there was in force immediately before the person’s retirement or death, a benefit classification certificate in respect of the person—a condition or conditions of the person not specified in the certificate would be or would have been so specified; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>where subparagraph (i) does not apply—there would be in force, or there would have been in force immediately before the person’s retirement or death, a benefit classification certificate in respect of the person specifying a condition or conditions of the person.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AC__subsec-3">
            <num>3</num>
            <content>
              <p>Subsections (4) to (8), inclusive, also apply where CSC is satisfied, in respect of a person who is a relevant person:</p>
            </content>
            <paragraph eId="part-I__sec-16AC__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>	(a)	that, in connection with an application under subsection 16AB(2) for the revocation of a certificate issued in respect of the person, a person (in this section called the <b><i>non</i></b><b><i>-</i></b><b><i>discloser</i></b>), being:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-3__para-i">
              <num>i</num>
              <content>
                <p>the relevant person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-3__para-ii">
              <num>ii</num>
              <content>
                <p>the applicant; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-3__para-iii">
              <num>iii</num>
              <content>
                <p>a person acting on the applicant’s behalf; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-3__para-iv">
              <num>iv</num>
              <content>
                <p>a person on whose behalf the applicant was acting;</p>
              </content>
              <content>
                <p>failed to answer properly a question asked of him or her or gave false or misleading information; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>that, if the non-discloser had answered the question properly or had not given that false or misleading information:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-3__para-i">
              <num>i</num>
              <content>
                <p>where there is in force, or there was in force immediately before the relevant person’s retirement or death, a benefit classification certificate in respect of the relevant person—a condition or conditions of the relevant person not specified in the certificate would be or would have been so specified; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-3__para-ii">
              <num>ii</num>
              <content>
                <p>where subparagraph (i) does not apply—there would be in force, or there would have been in force immediately before the relevant person’s retirement or death, a benefit classification certificate in respect of the relevant person specifying a condition or conditions of the relevant person.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AC__subsec-4">
            <num>4</num>
            <content>
              <p>If subparagraph (2)(b)(i) or (3)(b)(i) applies, CSC shall revoke the certificate and issue in substitution for it a new benefit classification certificate in which the condition or conditions referred to in that subparagraph is or are specified either in addition to, or instead of, the condition, or some or all of the conditions, specified in the revoked certificate.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16AC__subsec-5">
            <num>5</num>
            <content>
              <p>If subparagraph (2)(b)(ii) or (3)(b)(ii) applies, CSC shall issue in respect of the relevant person a benefit classification certificate specifying the condition or conditions referred to in that subparagraph.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16AC__subsec-6">
            <num>6</num>
            <content>
              <p>Except for the purposes of this section, a certificate revoked under subsection (4) is taken never to have been issued.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16AC__subsec-7">
            <num>7</num>
            <content>
              <p>A certificate issued under subsection (4) in substitution for a revoked certificate is taken to have been issued on the day on which, and under the provision under which, the revoked certificate was issued.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16AC__subsec-8">
            <num>8</num>
            <content>
              <p>A certificate issued under subsection (5) shall be taken to have been issued on the day, and under the provision, that CSC determines to be the day on which, and the provision under which, a benefit classification certificate would have been issued, or would have been taken to have been issued, as the case requires, in respect of the relevant person if the relevant person, or the non-discloser, as the case may be, had answered the question properly, or had not given the false or misleading information, as the case may be.</p>
            </content>
          </subsection>
          <subsection eId="part-I__sec-16AC__subsec-9">
            <num>9</num>
            <content>
              <p>For the purposes of this section, a person answers a question properly if, and only if, he or she gives in answer to the question all the information that he or she could reasonably be expected to give, on the basis of:</p>
            </content>
            <paragraph eId="part-I__sec-16AC__subsec-9__para-a">
              <num>a</num>
              <content>
                <p>his or her knowledge about the relevant matters; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-9__para-b">
              <num>b</num>
              <content>
                <p>the knowledge that, having regard to his or her knowledge about the relevant matters, he or she could reasonably be expected to have about those matters;</p>
              </content>
              <content>
                <p>if he or she answered the question fully and truthfully on the basis of the knowledge referred to in paragraphs (a) and (b).</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AC__subsec-10">
            <num>10</num>
            <content>
              <p>In subsection (9):</p>
            </content>
            <content>
              <p><b><i>relevant matters</i></b>, in relation to a question asked of a person, means:</p>
            </content>
            <paragraph eId="part-I__sec-16AC__subsec-10__para-a">
              <num>a</num>
              <content>
                <p>in any case—the matters that the person could reasonably be expected to regard as relevant to answering the question; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-10__para-b">
              <num>b</num>
              <content>
                <p>if the question is asked of the person:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-10__para-i">
              <num>i</num>
              <content>
                <p>at or in connection with a medical examination that the person was required under subsection 16(2) or (6) or 16AB(3) to undergo; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-10__para-ii">
              <num>ii</num>
              <content>
                <p>in connection with a request by the person under subsection 16(6); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AC__subsec-10__para-iii">
              <num>iii</num>
              <content>
                <p>in connection with an application under subsection 16AB(2) for the revocation of a certificate issued in respect of the person;</p>
              </content>
              <content>
                <p>the person’s medical history and past and present state of physical and mental health.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-16AD">
          <num>16AD</num>
          <heading>Service of certificates and of related notices</heading>
          <subsection eId="part-I__sec-16AD__subsec-1">
            <num>1</num>
            <content>
              <p>CSC must serve:</p>
            </content>
            <paragraph eId="part-I__sec-16AD__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a copy of a benefit classification certificate; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AD__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>notice of the revocation of a benefit classification certificate; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AD__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>notice of a refusal by CSC of a request or application made under subsection 16(6) or 16AB(2) in relation to a benefit classification certificate;</p>
              </content>
              <content>
                <p>on:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AD__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>in any case—the person to whom the certificate relates; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AD__subsec-1__para-e">
              <num>e</num>
              <content>
                <p>in the case of:</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AD__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>a copy of a certificate issued under subsection 16AB(5) on an application made under subsection 16AB(2); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AD__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>notice of a refusal by CSC of an application made under subsection 16AB(2);</p>
              </content>
              <content>
                <p>the applicant.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-I__sec-16AD__subsec-2">
            <num>2</num>
            <content>
              <p>Where subsection (1) requires a copy or notice to be served on a person and the person has died, CSC must serve the copy or notice on:</p>
            </content>
            <paragraph eId="part-I__sec-16AD__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>the person’s personal representative; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-I__sec-16AD__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>such other person or persons as CSC, in its discretion, determines.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-I__sec-16A">
          <num>16A</num>
          <heading>Eligible employees deprived of salary</heading>
          <content>
            <p>Where:</p>
          </content>
          <paragraph eId="part-I__sec-16A__para-a">
            <num>a</num>
            <content>
              <p>	(a)	<i>Public Service Act 1922</i> as in force at any time before the commencement of the <i>Public Service and </i><i>Statutory Authorities Amendment Act 1983 </i>applied in relation to an eligible employee;<ref href="#sec-32A">section 32A</ref> of the </p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-16A__para-b">
            <num>b</num>
            <content>
              <p>	(b)	a section of another Act that corresponded with the section of the <i>Public Service Act 1922</i> referred to in paragraph (a) applied in relation to an eligible employee; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-I__sec-16A__para-c">
            <num>c</num>
            <content>
              <p>	(c)	the terms and conditions of employment of an eligible employee have at any time included, or include, provisions that correspond with the provision made by the section of the <i>Public Service Act 1922</i> referred to in paragraph (a);</p>
            </content>
            <content>
              <p>this Act applies, and shall be deemed to have applied, to the employee as if any period during which he or she was or is deprived of salary under and in accordance with that section, or those provisions of his or her terms and conditions of employment, as the case may be, were a period during which he or she was on leave of absence without pay.</p>
            </content>
          </paragraph>
        </section>
      </part>
      <part eId="part-IIA">
        <num>IIA</num>
        <heading>CSC</heading>
        <section eId="part-IIA__sec-27C">
          <num>27C</num>
          <heading>Functions of CSC</heading>
          <subsection eId="part-IIA__sec-27C__subsec-1">
            <num>1</num>
            <content>
              <p>The functions of CSC under this Act are:</p>
            </content>
            <paragraph eId="part-IIA__sec-27C__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>to manage and invest the Fund so as to maximise the return earned on the Fund, having regard to:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IIA__sec-27C__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the need to make provision for payments out of the Fund under this Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IIA__sec-27C__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>the need for equity among eligible employees and associate members; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IIA__sec-27C__subsec-1__para-iii">
              <num>iii</num>
              <content>
                <p>the need to exercise reasonable care and prudence in order to maintain the integrity of the Fund; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IIA__sec-27C__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>to be responsible for the general administration of this Act.</p>
              </content>
              <authorialNote placement="end" eId="note-5" marker="5">
                <content>
                  <p>Note:	For other functions of CSC, see <i>Governance of Australian Government Superannuation Schemes Act 2011</i>.<ref href="#sec-8">section 8</ref> of the </p>
                </content>
              </authorialNote>
            </paragraph>
          </subsection>
          <subsection eId="part-IIA__sec-27C__subsec-2">
            <num>2</num>
            <content>
              <p>It is the duty of CSC, in the exercise of its functions under paragraph (1)(a):</p>
            </content>
            <paragraph eId="part-IIA__sec-27C__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>to establish from time to time:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IIA__sec-27C__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>policies for the investment of money standing to the credit of the Fund; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IIA__sec-27C__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>the strategies to be adopted to achieve those policies; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IIA__sec-27C__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>to ensure that the decisions and operations of CSC are directed towards achieving the objective referred to in paragraph (1)(a); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IIA__sec-27C__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>to ensure that CSC has, or has access to, the skills, facilities and resources required to achieve the objective referred to in paragraph (1)(a); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IIA__sec-27C__subsec-2__para-d">
              <num>d</num>
              <content>
                <p>to take reasonable steps, consistently with the objective referred to in paragraph (1)(a) and subject to subsection (4), to inform eligible employees and associate members about the management and investment of the Fund; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IIA__sec-27C__subsec-2__para-e">
              <num>e</num>
              <content>
                <p>to liaise with relevant industrial organisations concerning the interests of eligible employees and, subject to subsection (4), to inform those organisations about the management and investment of the Fund; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IIA__sec-27C__subsec-2__para-f">
              <num>f</num>
              <content>
                <p>to ensure that CSC conducts its operations in an efficient manner; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IIA__sec-27C__subsec-2__para-g">
              <num>g</num>
              <content>
                <p>to ensure that CSC complies with its obligations under this Act and its other legal obligations.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IIA__sec-27C__subsec-3">
            <num>3</num>
            <content>
              <p>Without limiting the generality of paragraph (2)(a), CSC must develop and maintain plans and procedures for the implementation of its investment strategies in relation to the Fund.</p>
            </content>
          </subsection>
          <subsection eId="part-IIA__sec-27C__subsec-4">
            <num>4</num>
            <content>
              <p>CSC must, in performing its duties under paragraphs (2)(d) and (e), have regard to the need to protect information the disclosure of which could adversely affect the financial position or the commercial or other operations of CSC.</p>
            </content>
          </subsection>
          <subsection eId="part-IIA__sec-27C__subsec-5">
            <num>5</num>
            <content>
              <p>Without limiting the generality of paragraph (2)(d), CSC must, at least once in each financial year, publish to eligible employees a summary that contains information of the kind referred to in that paragraph.</p>
            </content>
          </subsection>
          <subsection eId="part-IIA__sec-27C__subsec-8">
            <num>8</num>
            <content>
              <p>The reference in paragraph (2)(e) to relevant industrial organisations is a reference to relevant industrial organisations the objectives of which extend to representing the interests of their members in relation to the terms and conditions of employment of those members.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-IIA__sec-27CA">
          <num>27CA</num>
          <heading>CSC to keep records with respect to contributions etc.</heading>
          <content>
            <p>CSC must cause proper records to be kept in respect of:</p>
          </content>
          <paragraph eId="part-IIA__sec-27CA__para-a">
            <num>a</num>
            <content>
              <p>contributions paid into the Superannuation Fund; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-IIA__sec-27CA__para-b">
            <num>b</num>
            <content>
              <p>benefits paid under this Act, whether out of the Superannuation Fund or out of the Consolidated Revenue Fund; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-IIA__sec-27CA__para-c">
            <num>c</num>
            <content>
              <p>amounts that, under this Act, are:</p>
            </content>
          </paragraph>
          <paragraph eId="part-IIA__sec-27CA__para-i">
            <num>i</num>
            <content>
              <p>paid out of the Consolidated Revenue Fund into the Superannuation Fund; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-IIA__sec-27CA__para-ii">
            <num>ii</num>
            <content>
              <p>paid out of the Superannuation Fund to the Commonwealth.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-IIA__sec-27D">
          <num>27D</num>
          <heading>Powers</heading>
          <content>
            <p>Subject to this Act, CSC has power to do all things necessary or convenient to be done for or in connection with the performance of its functions under this Act.</p>
          </content>
        </section>
      </part>
      <part eId="part-III">
        <num>III</num>
        <heading>CSS Fund</heading>
        <section eId="part-III__sec-40">
          <num>40</num>
          <heading>Establishment of Fund</heading>
          <content>
            <p>For the purposes of this Act, there shall be a Fund to be known as the CSS Fund.</p>
          </content>
        </section>
        <section eId="part-III__sec-41">
          <num>41</num>
          <heading>Fund to be managed by CSC</heading>
          <subsection eId="part-III__sec-41__subsec-1">
            <num>1</num>
            <content>
              <p>The Fund shall be managed by CSC.</p>
            </content>
          </subsection>
          <subsection eId="part-III__sec-41__subsec-2">
            <num>2</num>
            <content>
              <p>CSC has power to do, in  or elsewhere, all things necessary or convenient to be done for or in connexion with, or as incidental to, the management of the Fund, and the investment under <ref href="#sec-42">section 42</ref> of moneys standing to the credit of the Fund, including, without limiting the generality of the foregoing, power:</p>
            </content>
            <paragraph eId="part-III__sec-41__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>to give guarantees;</p>
              </content>
            </paragraph>
            <paragraph eId="part-III__sec-41__subsec-2__para-aa">
              <num>aa</num>
              <content>
                <p>to underwrite or sub-underwrite any form of investment;</p>
              </content>
            </paragraph>
            <paragraph eId="part-III__sec-41__subsec-2__para-ab">
              <num>ab</num>
              <content>
                <p>subject to subsection (3), to borrow moneys;</p>
              </content>
            </paragraph>
            <paragraph eId="part-III__sec-41__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>to appoint agents and attorneys;</p>
              </content>
            </paragraph>
            <paragraph eId="part-III__sec-41__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>to act as agents for other persons;</p>
              </content>
            </paragraph>
            <paragraph eId="part-III__sec-41__subsec-2__para-d">
              <num>d</num>
              <content>
                <p>to engage consultants and investment managers; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-III__sec-41__subsec-2__para-e">
              <num>e</num>
              <content>
                <p>to open and maintain accounts with banks.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-III__sec-41__subsec-3">
            <num>3</num>
            <content>
              <p>CSC may not borrow money otherwise than in accordance with the SIS Act.</p>
            </content>
          </subsection>
          <subsection eId="part-III__sec-41__subsec-5">
            <num>5</num>
            <content>
              <p>Without limiting the generality of subsection (2), the reference in that subsection to the doing of things necessary or convenient to be done as incidental to the investment under <ref href="#sec-42">section 42</ref> of moneys standing to the credit of the Fund includes a reference to the taking of action to control or manage, or to enhance or protect the value of, any investment made out of those moneys or to enhance or protect the return on any such investment.</p>
            </content>
          </subsection>
          <subsection eId="part-III__sec-41__subsec-6">
            <num>6</num>
            <content>
              <p>Without limiting the generality of paragraph (2)(aa), the reference in that paragraph to underwriting or sub-underwriting any form of investment includes a reference to underwriting or sub-underwriting the issue of shares, debentures or units in a unit trust.</p>
            </content>
          </subsection>
          <subsection eId="part-III__sec-41__subsec-7">
            <num>7</num>
            <content>
              <p>The reference in paragraph (2)(d) to the engagement of investment managers shall be read as a reference to the placement of funds with persons who undertake to invest, and manage the investment of, those funds on behalf of CSC.</p>
            </content>
          </subsection>
          <subsection eId="part-III__sec-41__subsec-8">
            <num>8</num>
            <content>
              <p>Nothing in this section or <ref href="#sec-42">section 42</ref> shall be read as derogating from CSC’s duties under <ref href="#sec-27C">section 27C</ref>.</p>
            </content>
          </subsection>
          <subsection eId="part-III__sec-41__subsec-9">
            <num>9</num>
            <content>
              <p>In this section:</p>
            </content>
            <content>
              <p><b><i>bank</i></b><b> </b>has the same meaning as it has in the <i>Public Governance, Performance and Accountability Act 2013</i>.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-III__sec-42">
          <num>42</num>
          <heading>Investment of funds</heading>
          <subsection eId="part-III__sec-42__subsec-1">
            <num>1</num>
            <content>
              <p>Moneys standing to the credit of the Fund which CSC is of the opinion are moneys that are not for the time being required for the purpose of making payments out of the Fund under this Act shall, so far as is practicable, be invested by CSC in accordance with this Part, but CSC shall so manage the Fund that moneys that are from time to time required to pay benefits that are payable out of the Fund are available for that purpose.</p>
            </content>
          </subsection>
          <subsection eId="part-III__sec-42__subsec-2">
            <num>2</num>
            <content>
              <p>Moneys that, by virtue of subsection (1), are required to be invested by CSC may be invested in any manner and, without limiting the generality of the foregoing, may be invested by CSC jointly with another person or other persons.</p>
            </content>
          </subsection>
          <subsection eId="part-III__sec-42__subsec-3">
            <num>3</num>
            <content>
              <p>CSC may invest the money only through an investment manager or managers.</p>
            </content>
          </subsection>
          <subsection eId="part-III__sec-42__subsec-4A">
            <num>4A</num>
            <content>
              <p>CSC must ensure that any investment manager engaged by CSC in accordance with subsection (3):</p>
            </content>
            <paragraph eId="part-III__sec-42__subsec-4A__para-a">
              <num>a</num>
              <content>
                <p>operates within the investment powers of CSC and the investment strategy and policy determined for the time being by CSC; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-III__sec-42__subsec-4A__para-b">
              <num>b</num>
              <content>
                <p>reports to CSC on the state of CSC’s investments and the investment market at such times and in such manner as CSC determines.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-III__sec-42__subsec-5">
            <num>5</num>
            <content>
              <p>Income derived from the investment of moneys standing to the credit of the Fund, or otherwise from the management of the Fund by CSC, shall form part of the Fund.</p>
            </content>
          </subsection>
        </section>
      </part>
      <part eId="part-IV">
        <num>IV</num>
        <heading>Contributions</heading>
        <section eId="part-IV__sec-45A">
          <num>45A</num>
          <heading>Payment of contributions to be subject to SIS Act</heading>
          <content>
            <p>Despite any other provision of this Act, an eligible employee is not entitled or permitted to pay contributions if, under the SIS Act, the Fund is not permitted to receive those contributions.</p>
          </content>
        </section>
        <section eId="part-IV__sec-45">
          <num>45</num>
          <heading>Basic contributions</heading>
          <subsection eId="part-IV__sec-45__subsec-1">
            <num>1</num>
            <content>
              <p>Subject to subsection 3(3) and sections 51, 51A and 54, an eligible employee shall pay fortnightly basic contributions.</p>
            </content>
            <authorialNote placement="end" eId="note-6" marker="6">
              <content>
                <p>Note:	The amount of fortnightly basic contributions payable might be nil (see subsection 46(2)).</p>
              </content>
            </authorialNote>
          </subsection>
          <subsection eId="part-IV__sec-45__subsec-2">
            <num>2</num>
            <content>
              <p>Subject to subsection (3), the first fortnightly basic contribution of an eligible employee is payable:</p>
            </content>
            <paragraph eId="part-IV__sec-45__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>in the case of an eligible employee who, immediately before the commencing day, was an employee for the purposes of the superseded Act—on the contribution day next following the commencing day; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-45__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>in any other case—on the contribution day next following the day on which the person became an eligible employee;</p>
              </content>
              <content>
                <p>and subsequent basic contributions are payable on each succeeding contribution day during the period during which the person continues to be an eligible employee.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-45__subsec-3">
            <num>3</num>
            <content>
              <p>Where an eligible employee (not being an eligible employee referred to in paragraph (2)(a) who was an existing contributor) dies, or retires on the ground of invalidity, before the day on which, but for his or her death or retirement, his or her first fortnightly basic contribution would have been payable, that contribution shall be deemed to have become payable by him or her on the day on which he or she became an eligible employee.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-IV__sec-46">
          <num>46</num>
          <heading>Amount of basic contribution</heading>
          <subsection eId="part-IV__sec-46__subsec-1">
            <num>1</num>
            <content>
              <p>The amount of the fortnightly basic contribution payable by an eligible employee on a contribution day is an amount equal to 5 per centum of the fortnightly rate of salary that was payable (or is deemed by <ref href="#sec-47">section 47</ref> to have been payable) to the employee on the anniversary of his or her birth last preceding that contribution day or, if that amount is not a multiple of 10 cents, the next higher amount that is such a multiple.</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-46__subsec-2">
            <num>2</num>
            <content>
              <p>However, an eligible employee may elect that the amount of the fortnightly basic contribution payable by the employee is an amount equal to 0% of the fortnightly rate of salary referred to in subsection (1).</p>
            </content>
            <authorialNote placement="end" eId="note-7" marker="7">
              <content>
                <p>Note:	The election is suspended during some periods of leave of absence without pay of more than 12 weeks (see sections 51A and 51AA).</p>
              </content>
            </authorialNote>
          </subsection>
          <subsection eId="part-IV__sec-46__subsec-3">
            <num>3</num>
            <content>
              <p>To avoid doubt, while an election made by an eligible employee under subsection (2) is in force:</p>
            </content>
            <paragraph eId="part-IV__sec-46__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>basic contributions continue to be payable by the employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-46__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>the amount of basic contribution that is payable by the employee is nil.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-46__subsec-4">
            <num>4</num>
            <content>
              <p>An eligible employee may revoke an election at any time.</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-46__subsec-5">
            <num>5</num>
            <content>
              <p>An eligible employee who makes an election under subsection (2), or revokes an election under subsection (4), must give written notice of the election or revocation to CSC.</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-46__subsec-6">
            <num>6</num>
            <content>
              <p>An election under subsection (2), or a revocation under subsection (4), takes effect from the first contribution day following the day on which notice of the election or revocation is given to CSC.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-IV__sec-47">
          <num>47</num>
          <heading>Decreases in salary</heading>
          <subsection eId="part-IV__sec-47__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	If, on an anniversary of an eligible employee’s birth (in this subsection referred to as the <b><i>relevant anniversary</i></b>), his or her annual rate of salary is less than the highest annual rate of salary that was payable (or is deemed by a previous application of this subsection, or by subsection (3), to have been payable) to him or her on any day during the period commencing on the anniversary of his or her birth last preceding the relevant anniversary and ending on the day immediately preceding the relevant anniversary, his or her annual rate of salary on the relevant anniversary shall, unless he or she has made or makes an election under subsection (2) by virtue of a decrease in his or her annual rate of salary that occurred during that period, be deemed, for the purposes of section 46, and any subsequent application of this subsection, to be such rate as is relevant to the eligible employee under the regulations or if there is no such rate:</p>
            </content>
            <paragraph eId="part-IV__sec-47__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>where paragraph (b) does not apply—that highest annual rate of salary; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-47__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>where, if:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-47__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>there had not been any decrease in his or her annual rate of salary during the period beginning immediately after the last day on which that highest annual rate of salary was payable to him or her and ending on the relevant anniversary; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-47__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>his or her annual rate of salary had been increased during the period by the same percentage as any overall percentage increase in AWOTE that occurred over the period (being an overall percentage increase worked out from estimates of changes in AWOTE in respect of the period published by the Australian Statistician, other than estimates published in substitution for earlier estimates);</p>
              </content>
              <content>
                <p>		the annual rate of salary of the eligible employee on the relevant anniversary (in this paragraph called the<b><i> imputed annual rate of salary</i></b>) would be higher than that highest annual rate of salary—that imputed annual rate of salary.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-47__subsec-2">
            <num>2</num>
            <content>
              <p>If the annual rate of salary payable to an eligible employee decreases, the employee may, not later than 3 months after the anniversary of his or her birth next following the date of the decrease, elect, by notice in writing to CSC, that subsection (1) shall not apply in relation to his or her annual salary on that anniversary of his or her birth.</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-47__subsec-3">
            <num>3</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-IV__sec-47__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>an eligible employee makes an election under subsection (2) by virtue of a decrease in his or her annual rate of salary; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-47__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>the annual rate of his or her salary on the anniversary of his or her birth next following the date of the decrease is less than the highest annual rate of salary that was payable to him or her on any day during the period commencing on the date of the decrease and ending on the day immediately preceding that anniversary;</p>
              </content>
              <content>
                <p>the annual rate of his or her salary on that anniversary shall, for the purposes of <ref href="#sec-46">section 46</ref> and subsection (1) of this section, be deemed to be such rate as is relevant to the eligible employee under the regulations or if there is no such rate:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-47__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>where paragraph (d) does not apply—that highest annual rate of salary; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-47__subsec-3__para-d">
              <num>d</num>
              <content>
                <p>where, if:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-47__subsec-3__para-i">
              <num>i</num>
              <content>
                <p>there had not been any decrease in his or her annual rate of salary during the period beginning immediately after the last day on which that highest annual rate of salary was payable to him or her and ending on the relevant anniversary; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-47__subsec-3__para-ii">
              <num>ii</num>
              <content>
                <p>his or her annual rate of salary had been increased during the period by the same percentage as any overall percentage increase in AWOTE that occurred over the period (being an overall percentage increase worked out from estimates of changes in AWOTE in respect of the period published by the Australian Statistician, other than estimates published in substitution for earlier estimates);</p>
              </content>
              <content>
                <p>		the annual rate of salary of the eligible employee on the relevant anniversary (in this paragraph called the <b><i>imputed annual rate of salary</i></b>) would be higher than that highest annual rate of salary—that imputed annual rate of salary.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-47__subsec-4">
            <num>4</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-IV__sec-47__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>an eligible employee makes an election under subsection (2) by virtue of a decrease in his or her annual rate of salary;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-47__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>the annual rate of salary payable to him or her immediately after the decrease is less than the rate of salary that was payable (or is deemed by subsection (1) or (3) to have been payable) to him or her on the anniversary of his or her birth last preceding the date of the decrease; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-47__subsec-4__para-c">
              <num>c</num>
              <content>
                <p>the election is made before the anniversary of his or her birth next following the date of the decrease;</p>
              </content>
              <content>
                <p>the annual rate of his or her salary on the anniversary of his or her birth last preceding the date of the decrease shall, for the purpose of calculating the amount of the basic contribution payable by him or her on each contribution day occurring after the date of the election and before the anniversary of his or her birth next following that date, be deemed to be the annual rate of his or her salary immediately after the decrease.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-IV__sec-48">
          <num>48</num>
          <heading>Supplementary contributions</heading>
          <content>
            <p>An eligible employee may, on any contribution day, pay a supplementary contribution of such amount as the employee determines.</p>
          </content>
        </section>
        <section eId="part-IV__sec-50A">
          <num>50A</num>
          <heading>Deductions of contributions by designated employer</heading>
          <subsection eId="part-IV__sec-50A__subsec-1">
            <num>1</num>
            <content>
              <p>If the designated employer of an eligible employee deducts a fortnightly basic contribution or a supplementary contribution from the employee’s salary:</p>
            </content>
            <paragraph eId="part-IV__sec-50A__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the employer is to pay the amount deducted to CSC; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-50A__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>if an amount deducted is not paid to CSC on the day on which it is deducted and CSC directs that this paragraph is to apply in relation to the amount—the employer is to pay to CSC interest on the amount in respect of the period beginning on the day on which the amount is deducted and ending on the day immediately before the day on which the amount is paid.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-50A__subsec-2">
            <num>2</num>
            <content>
              <p>CSC is to pay to the Fund any interest paid to CSC under paragraph (1)(b).</p>
            </content>
          </subsection>
        </section>
        <section eId="part-IV__sec-51">
          <num>51</num>
          <heading>Leave of absence without pay</heading>
          <content>
            <p>Scope of section</p>
          </content>
          <subsection eId="part-IV__sec-51__subsec-1">
            <num>1</num>
            <content>
              <p>This section applies to a person if:</p>
            </content>
            <paragraph eId="part-IV__sec-51__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the person is, or at any time has been, an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the person, while an eligible employee, has been on leave of absence without pay for a period longer than 12 weeks; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>the period of leave of absence is not an excluded period of leave of absence; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>where the period of leave of absence starts after <date date="2003-06-30">30 June 2003</date>—the person’s designated employer has stopped making payments to the Commonwealth in respect of benefits that become payable under this Act to or in respect of the person.</p>
              </content>
              <authorialNote placement="end" eId="note-8" marker="8">
                <content>
                  <p>Note:	Subsection (3) prohibits a person to whom this section applies from making contributions during the period of leave of absence without pay.</p>
                </content>
              </authorialNote>
              <content>
                <p>Excluded periods (during which person is permitted to make contributions)</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-51__subsec-2">
            <num>2</num>
            <content>
              <p>For the purposes of subsection (1), the following periods of leave of absence of a person are, subject to subsections (2AA) and (2B), excluded periods of leave of absence:</p>
            </content>
            <paragraph eId="part-IV__sec-51__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>a period of leave of absence during which the person’s liability to make contributions is deferred under subsection 54(1);</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>a period of sick leave without pay;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2__para-d">
              <num>d</num>
              <content>
                <p>	(d)	a period of compensation leave granted under the <i>Safety, Rehabilitation and Compensation Act 1988</i><i> </i>or the <i>Safety, Rehabilitation and Compensation (Defence</i><i>-</i><i>related Claims) Act 1988</i>;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2__para-da">
              <num>da</num>
              <content>
                <p>	(da)	a period of leave of absence because of a service injury or disease (within the meaning of the <i>Military Rehabilitation and Compensation Act 2004</i>) in respect of which the person is receiving compensation under section 86 (part-time Reservists) or 127 (former member maintained in hospital) of that Act;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2__para-f">
              <num>f</num>
              <content>
                <p>subject to subsection (2A), a period of leave of absence for the purpose of engaging in other employment (other than employment by an approved organisation) if:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>in respect of a person employed in an APS Agency—the Agency Head of the Agency is satisfied that the engaging by the person in the other employment is in the interests of the Australian Public Service; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>in respect of any other person—the person’s employer is satisfied that the engaging by the person in the other employment is in the employer’s interests;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2__para-g">
              <num>g</num>
              <content>
                <p>subject to subsection (2A), a period of leave of absence for the purpose of engaging in employment by an approved organisation;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2__para-h">
              <num>h</num>
              <content>
                <p>subject to subsection (2BC), a period of leave of absence in respect of which there is in force an agreement made (whether before or after the end of the period) between <role refersTo="#minister">the Minister</role> and CSC declaring the period to be an excluded period of leave of absence.</p>
              </content>
              <content>
                <p>(2AA)	Subsection (2) does not apply in respect of a period, or a part of a period, of leave of absence occurring after the commencement of this subsection in respect of which the person is, because of <ref href="#sec-45A">section 45A</ref>, not entitled to pay contributions.</p>
                <p>Certain transfers of employment (during which person is permitted to make contributions)</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-51__subsec-2A">
            <num>2A</num>
            <content>
              <p>Subject to subsection (2BA), paragraph (2)(f) or (g) does not apply in respect of a period, or a part of a period, of leave of absence granted to a person unless the following requirements have been complied with:</p>
            </content>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-a">
              <num>a</num>
              <content>
                <p>	(a)	if the person is ordinarily employed by one of the following Governments, authorities or bodies (the <b><i>usual employer</i></b>):</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-i">
              <num>i</num>
              <content>
                <p>the Government of the  or of the ;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-ii">
              <num>ii</num>
              <content>
                <p>an authority or body established by or under a law of the  or of the ;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-iii">
              <num>iii</num>
              <content>
                <p>the ;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-v">
              <num>v</num>
              <content>
                <p>another authority or body declared by <role refersTo="#minister">the Minister</role>, by signed writing, to be an authority or body to which this subparagraph applies;</p>
              </content>
              <content>
                <p>		the person’s employer in respect of the employment engaged in during the period, or the part of the period, of leave of absence (the <b><i>temporary employer</i></b>) makes payments to the usual employer of such amounts, or at such rates, as are determined in respect of the person during the period or the part of the period by:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-vi">
              <num>vi</num>
              <content>
                <p>if the usual employer is an authority or body established by or under a law of the Australian Capital Territory or of the Northern Territory—the Government of the Territory concerned; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-vii">
              <num>vii</num>
              <content>
                <p>otherwise—the usual employer;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-b">
              <num>b</num>
              <content>
                <p>	(b)	if the person is ordinarily employed by one of the following authorities or bodies (the <b><i>usual employer</i></b>) that is not an authority or body referred to in paragraph (a):</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-i">
              <num>i</num>
              <content>
                <p>an approved authority;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-ii">
              <num>ii</num>
              <content>
                <p>another authority or body referred to in subsection 159(1);</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-iii">
              <num>iii</num>
              <content>
                <p>a body referred to in item 2.1 of Schedule 1 to the Superannuation (Continuing Contributions for Benefits) Regulations;</p>
              </content>
              <content>
                <p>		the person’s employer in respect of the employment engaged in during the period, or the part of the period, of leave of absence (the <b><i>temporary employer</i></b>):</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-iv">
              <num>iv</num>
              <content>
                <p>makes payments to the usual employer of such amounts, or at such rates, as <role refersTo="#minister">the Minister</role> determines in respect of the person during the period or the part of the period; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-v">
              <num>v</num>
              <content>
                <p>makes those payments at the times at which payments are required to be made to the Commonwealth under <ref href="#sec-159">section 159</ref> by authorities or bodies to which that section applies;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2A__para-c">
              <num>c</num>
              <content>
                <p>	(c)	if the person is ordinarily employed by someone other than a Government, authority or body referred to in paragraph (a) or (b)—the person’s employer in respect of the employment engaged in during the period, or the part of the period, of leave of absence (the <b><i>temporary employer</i></b>) makes payments to the Commonwealth of such amounts or at such rates, and at such times, as the Minister determines in respect of the person during the period or the part of the period.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-51__subsec-2B">
            <num>2B</num>
            <content>
              <p>Subject to subsection (2BA), except in respect of a person who is not a productivity employee within the meaning of <role refersTo="#minister">the Minister</role> and CSC, exempted from the operation of this subsection, subsection (2) does not apply in respect of a period, or a part of a period, of leave of absence granted to a person unless:<ref href="#part-VIA">Part VIA</ref> or is, under an agreement made between </p>
            </content>
            <paragraph eId="part-IV__sec-51__subsec-2B__para-a">
              <num>a</num>
              <content>
                <p>if the leave of absence was granted so that the person could engage in other employment—the other employer; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2B__para-b">
              <num>b</num>
              <content>
                <p>otherwise—the employer by whom the person is ordinarily employed;</p>
              </content>
              <content>
                <p>makes payments to CSC in respect of the person, during the period, or the part of the period, of leave of absence, of productivity contributions of the amounts worked out under <ref href="#sec-110C">section 110C</ref>.</p>
                <p>(2BA)	Subsections (2A) and (2B) have effect in relation to a particular period of leave granted to a person, or a particular part of such a period, subject to any modifications agreed between <role refersTo="#minister">the Minister</role> and CSC in relation to the person in respect of the period or the part of the period, as the case may be.</p>
                <p>(2BB)	In paragraphs (2)(f) and (g):</p>
                <p><b><i>approved organisation</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2B__para-a">
              <num>a</num>
              <content>
                <p>	(a)	an organisation registered or an association recognised under the <i>Fair Work (Registered Organisations) Act 2009</i><i> </i>whose membership includes people who are eligible employees or members of the Public Sector Superannuation Scheme; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-2B__para-b">
              <num>b</num>
              <content>
                <p>a body consisting of organisations referred to in paragraph (a).</p>
              </content>
              <content>
                <p>Minister and CSC agreements that period is an excluded period</p>
                <p>(2BC)	An agreement made under paragraph (2)(h) in respect of a period of leave of absence may be subject to such conditions as are set out in the agreement, and, if any such conditions are contravened in relation to the period or a part of the period, that paragraph does not apply in respect of the period or the part of the period, as the case may be.</p>
                <p>(2BD)	<role refersTo="#minister">The Minister</role> and CSC may at any time vary or terminate an agreement made under paragraph (2)(h).</p>
                <p>Prohibition on making contributions during period of unpaid leave</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-51__subsec-3">
            <num>3</num>
            <content>
              <p>A person to whom this section applies is not required or permitted, and shall be deemed not to have been required or permitted, to make contributions on any contribution day occurring during the period of leave of absence without pay, and the regulations may make provision for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or that provision to and in relation to a person to whom this section applies, or to and in relation to a prescribed class of such persons.</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-51__subsec-4">
            <num>4</num>
            <content>
              <p>The modifications that may be made by regulations in pursuance of subsection (3) include, but are not limited to, modifications providing for benefits in addition to, or in substitution for, benefits provided for by this Act.</p>
            </content>
            <content>
              <p>Anticipating that a person will be on unpaid leave for more than 12 weeks</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-51__subsec-5">
            <num>5</num>
            <content>
              <p>For the purposes of this section, an eligible employee who is on leave of absence without pay but has not been on leave of absence without pay for a period that exceeds 12 weeks, but is expected to be on leave of absence without pay for a period exceeding 12 weeks, shall, except as otherwise provided by the regulations, be deemed to have been on leave of absence without pay for a period exceeding 12 weeks.</p>
            </content>
            <content>
              <p>Section does not apply to maternity and parental leave etc.</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-51__subsec-6">
            <num>6</num>
            <content>
              <p>A person who is on leave of absence without pay for reasons related to:</p>
            </content>
            <paragraph eId="part-IV__sec-51__subsec-6__para-a">
              <num>a</num>
              <content>
                <p>	(a)	the birth of a child of the person or of the spouse, or de facto partner within the meaning of the <i>Acts Interpretation Act 1901</i>, of the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-6__para-b">
              <num>b</num>
              <content>
                <p>the termination (otherwise than by child-birth) of a pregnancy of the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51__subsec-6__para-c">
              <num>c</num>
              <content>
                <p>the adoption of a child by the person;</p>
              </content>
              <content>
                <p>is taken, for the purposes of this section, not to be absent during that period on leave of absence without pay.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-51__subsec-7">
            <num>7</num>
            <content>
              <p>	(7)	The reference in paragraph (6)(a) to the birth of a child of the person includes a reference to the birth of a child who is a child of the person within the meaning of the <i>Family Law Act 1975</i>.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-IV__sec-51AA">
          <num>51AA</num>
          <heading>Leave of absence without pay where basic contributions are of 0%</heading>
          <subsection eId="part-IV__sec-51AA__subsec-1">
            <num>1</num>
            <content>
              <p>This section applies to a person if:</p>
            </content>
            <paragraph eId="part-IV__sec-51AA__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the person is, or at any time has been, an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51AA__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the person, while an eligible employee, has been on leave of absence without pay for a period of more than 12 weeks; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51AA__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>paragraph 51(2)(b), (d), (da), (f) or (g) applies in respect of the period; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51AA__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>the person has (whether before or after the period of leave began) made an election under subsection 46(2) (contributions of 0%) that is in force.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-51AA__subsec-2">
            <num>2</num>
            <content>
              <p>Despite the election made under subsection 46(2), the person is required to make contributions, on each contribution day occurring during the period of leave, of the amount that is payable under subsection 46(1).</p>
            </content>
            <authorialNote placement="end" eId="note-9" marker="9">
              <content>
                <p>Note:	Subsection 46(1) requires a person to pay 5% of his or her fortnightly rate of salary. However, the person would be permitted to make contributions of 0% after the period of leave ends (without making a further election).</p>
              </content>
            </authorialNote>
          </subsection>
          <subsection eId="part-IV__sec-51AA__subsec-3">
            <num>3</num>
            <content>
              <p>For the purposes of this section, an eligible employee is taken to have been on leave of absence without pay for a period of more than 12 weeks if:</p>
            </content>
            <paragraph eId="part-IV__sec-51AA__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>the employee has been on leave of absence without pay for a period of less than 12 weeks; but</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51AA__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>the employee is expected to be on leave of absence without pay for a period of more than 12 weeks.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-51AA__subsec-4">
            <num>4</num>
            <content>
              <p>The regulations may modify the operation of this section in relation to:</p>
            </content>
            <paragraph eId="part-IV__sec-51AA__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>a person to whom this section applies; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51AA__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>a prescribed class of such persons.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-IV__sec-51A">
          <num>51A</num>
          <heading>Maternity and parental leave</heading>
          <subsection eId="part-IV__sec-51A__subsec-1">
            <num>1</num>
            <content>
              <p>This section applies to a person:</p>
            </content>
            <paragraph eId="part-IV__sec-51A__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>who is, or at any time has been, an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51A__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>who, on or after <date date="1990-07-01">1 July 1990</date>, has been, while an eligible employee, on leave of absence without pay for reasons related to:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51A__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>	(i)	the birth of a child of the person or of the spouse, or de facto partner within the meaning of the <i>Acts Interpretation Act 1901</i>, of the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51A__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>the termination (otherwise than by child-birth) of a pregnancy of the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51A__subsec-1__para-iii">
              <num>iii</num>
              <content>
                <p>the adoption of a child by the person.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-51A__subsec-2">
            <num>2</num>
            <content>
              <p>Subject to this section, where this section applies to a person in respect of a period of leave of absence, the person is not required or permitted to make contributions on any contribution day occurring during that period.</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-51A__subsec-3">
            <num>3</num>
            <content>
              <p>A person to whom this section applies in respect of a period of leave of absence may, by writing addressed to CSC, elect to pay contributions on any contribution day that:</p>
            </content>
            <paragraph eId="part-IV__sec-51A__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>occurs during that period of leave of absence; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51A__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>is specified in the instrument of election; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51A__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>is not a contribution day earlier than the day of election.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-51A__subsec-4">
            <num>4</num>
            <content>
              <p>Where a person makes an election under subsection (3), the person is required to pay, on each contribution day to which the election relates, the contribution or contributions (as the case may be) that, but for subsection (2), would be payable under subsection 46(1) (despite any election in force under subsection 46(2)) by the person on that day.</p>
            </content>
            <authorialNote placement="end" eId="note-10" marker="10">
              <content>
                <p>Note:	Subsection (4) requires a person to pay 5% of his or her fortnightly rate of salary even if an election by the person to pay 0% of that salary is in force under subsection 46(2). However, the person would be permitted to make contributions of 0% after the period covered by the election under subsection (3) ends (without making a further election under subsection 46(2)).</p>
              </content>
            </authorialNote>
          </subsection>
          <subsection eId="part-IV__sec-51A__subsec-5">
            <num>5</num>
            <content>
              <p>	(5)	For the purposes of the definition of <b><i>period of contributory service</i></b> in subsection 3(1):</p>
            </content>
            <paragraph eId="part-IV__sec-51A__subsec-5__para-a">
              <num>a</num>
              <content>
                <p>if a person to whom this section applies in respect of a period of leave of absence does not make an election under subsection (3)—the whole of the period of leave of absence is taken to be a non-contributory period of service for the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51A__subsec-5__para-b">
              <num>b</num>
              <content>
                <p>if the person elects to pay contributions in respect of a number, but not all, of the contribution days included in the period of leave of absence:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51A__subsec-5__para-i">
              <num>i</num>
              <content>
                <p>there must be deducted from the number of days included in the period of leave of absence 14 days in respect of each of those contribution days; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-51A__subsec-5__para-ii">
              <num>ii</num>
              <content>
                <p>the period consisting of the resulting number of days is taken to be a non-contributory period of service for the person.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-51A__subsec-6">
            <num>6</num>
            <content>
              <p>The regulations may make provisions for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or that provision to and in relation to a person to whom this section applies, or to and in relation to a prescribed class of such persons.</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-51A__subsec-7">
            <num>7</num>
            <content>
              <p>The modifications that may be made by the regulations in pursuance of subsection (6) include, but are not limited to, modifications providing for benefits in addition to, or in substitution for, benefits provided for by this Act.</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-51A__subsec-8">
            <num>8</num>
            <content>
              <p>	(8)	The reference in subparagraph (1)(b)(i) to the birth of a child of a person includes a reference to the birth of a child who is a child of the person within the meaning of the <i>Family Law Act 1975</i>.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-IV__sec-52">
          <num>52</num>
          <heading>Payment of contributions where eligible employee on leave of absence without pay or at less than full pay</heading>
          <content>
            <p>Where an eligible employee is on leave of absence, either without pay or with less than full pay, CSC may, upon application in writing by or on behalf of the eligible employee, permit him or her to make payment of the contributions falling due during the absence in such instalments and at such times as CSC approves.</p>
          </content>
        </section>
        <section eId="part-IV__sec-53">
          <num>53</num>
          <heading>Payment of contributions</heading>
          <subsection eId="part-IV__sec-53__subsec-1">
            <num>1</num>
            <content>
              <p>Contributions payable under this Act shall, subject to subsection (2), be paid to CSC by or on behalf of the person liable to pay the contributions.</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-53__subsec-2">
            <num>2</num>
            <content>
              <p>Contributions payable under this Act by an eligible employee may be deducted from his or her salary and any contributions so deducted shall be paid to CSC.</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-53__subsec-3">
            <num>3</num>
            <content>
              <p>CSC shall pay all contributions received by it under this section into the Fund.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-IV__sec-54">
          <num>54</num>
          <heading>Deferment of contributions of contributors under Defence Force Retirement and Death Benefits Act</heading>
          <subsection eId="part-IV__sec-54__subsec-1">
            <num>1</num>
            <content>
              <p>Where an eligible employee is or becomes liable to contribute under the Defence Force Retirement and Death Benefits Act or the MSB Act, his or her liability to make contributions under this Act is deferred until, for any reason (including death):</p>
            </content>
            <paragraph eId="part-IV__sec-54__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>he or she ceases (otherwise than by reason of the operation of <ref href="#sec-18">section 18</ref> of the Defence Force Retirement and Death Benefits Act) to be liable to contribute under that Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IV__sec-54__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>he or she ceases to be an eligible employee;</p>
              </content>
              <content>
                <p>whichever first occurs, but, upon his or her so ceasing to be liable or so ceasing to be an eligible employee, the amount of the deferred contributions shall be paid to CSC.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IV__sec-54__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	Subsection (1) does not apply to an eligible employee who, immediately before becoming liable to contribute under the Defence Force Retirement and Death Benefits Act or the MSB Act, is entitled to retirement pay or pension (as the case requires) under that Act or pension under the <i>Defence Forces Retirement Benefits Act 1948 </i>or that Act as amended and in force from time to time or under any other Act that relates to retirement benefits for members of the Defence Force and modifies or affects the provisions of the <i>Defence Forces Retirement Benefits Act 1948 </i>or that Act as amended and in force from time to time.</p>
            </content>
          </subsection>
          <subsection eId="part-IV__sec-54__subsec-3">
            <num>3</num>
            <content>
              <p>Subsection (1) does not apply, and shall be deemed never to have applied, to an eligible employee who, upon ceasing to be liable to contribute under the Defence Force Retirement and Death Benefits Act, becomes entitled to retirement pay under <ref href="#sec-23">section 23</ref> of that Act.</p>
            </content>
          </subsection>
        </section>
      </part>
      <part eId="part-IVA">
        <num>IVA</num>
        <heading>Retirement on ground of invalidity</heading>
        <division eId="part-IVA__dvs-1">
          <num>1</num>
          <heading>Preliminary</heading>
          <section eId="part-IVA__dvs-1__sec-54A">
            <num>54A</num>
            <heading>Interpretation</heading>
            <content>
              <p>In this Part, unless the contrary intention appears:</p>
              <p><term refersTo="#term-comcare">Comcare</term> means <def>the Commission for the Safety, Rehabilitation and Compensation of Commonwealth Employees established under the Safety, Rehabilitation and Compensation Act 1988.</def></p>
              <p><term refersTo="#term-compensation-leave">compensation leave</term> means <def>leave of absence from his or her employment due to an incapacity for work resulting from an injury in respect of which: 	(a)	if the <i>Safety, Rehabilitation and Compensation Act 1988</i><i> </i>or the <i>Safety, Rehabilitation and Compensation (Defence</i><i>-</i><i>related Claims) Act 1988</i><i> </i>applies in relation to the eligible employee—compensation is payable under section 19 or 22 of that Act; or 	(aa)	if the <i>Military Rehabilitation and Compensation Act 2004</i> applies in relation to the eligible employee—compensation is payable under section 86 (part-time Reservists) or 127 (former member maintained in hospital) of that Act; or in any other case—payments similar in nature to payments under those sections are payable.</def></p>
            </content>
            <paragraph eId="part-IVA__dvs-1__sec-54A__para-a">
              <num>a</num>
              <content>
                <p>	(a)	if the <i>Safety, Rehabilitation and Compensation Act 1988</i><i> </i>or the <i>Safety, Rehabilitation and Compensation (Defence</i><i>-</i><i>related Claims) Act 1988</i><i> </i>applies in relation to the eligible employee—compensation is payable under section 19 or 22 of that Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-1__sec-54A__para-aa">
              <num>aa</num>
              <content>
                <p>	(aa)	if the <i>Military Rehabilitation and Compensation Act 2004</i> applies in relation to the eligible employee—compensation is payable under section 86 (part-time Reservists) or 127 (former member maintained in hospital) of that Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-1__sec-54A__para-b">
              <num>b</num>
              <content>
                <p>in any other case—payments similar in nature to payments under those sections are payable.</p>
              </content>
              <content>
                <p><term refersTo="#term-totally-and-permanently-incapacitated">totally and permanently incapacitated</term> has the meaning given by <def><ref href="#sec-54B">section 54B</ref>.</def></p>
              </content>
            </paragraph>
          </section>
          <section eId="part-IVA__dvs-1__sec-54B">
            <num>54B</num>
            <heading>Meaning of totally and permanently incapacitated</heading>
            <content>
              <p>For the purposes of this Part a person is totally and permanently incapacitated if, because of a mental or physical condition, it is unlikely that the person will ever be able to work in any employment or hold any office for which the person:</p>
            </content>
            <paragraph eId="part-IVA__dvs-1__sec-54B__para-a">
              <num>a</num>
              <content>
                <p>is reasonably qualified by education, training or experience; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-1__sec-54B__para-b">
              <num>b</num>
              <content>
                <p>could become reasonably qualified after retraining.</p>
              </content>
            </paragraph>
          </section>
        </division>
        <division eId="part-IVA__dvs-2">
          <num>2</num>
          <heading>Certification by CSC</heading>
          <section eId="part-IVA__dvs-2__sec-54C">
            <num>54C</num>
            <heading>Eligible employee not to be retired on ground of invalidity without certificate from CSC</heading>
            <subsection eId="part-IVA__dvs-2__sec-54C__subsec-1">
              <num>1</num>
              <content>
                <p>In spite of anything contained in any Act, industrial award or contract of employment, an eligible employee who has not reached his or her maximum retiring age is not, after the commencement of this section, capable of being retired from the employment or office by virtue of which he or she is an eligible employee on the ground that, because of any mental or physical condition, the eligible employee is unable to perform his or her duties, unless CSC has certified in writing that, if the eligible employee is so retired, he or she will be entitled to receive benefits under <ref href="#dvs-4">Division 4</ref> of <ref href="#part-V">Part V</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-IVA__dvs-2__sec-54C__subsec-2">
              <num>2</num>
              <content>
                <p>CSC must not give a certificate in respect of an eligible employee under subsection (1) unless CSC has approved the retirement of the eligible employee on the ground of invalidity in accordance with this Part.</p>
              </content>
            </subsection>
            <subsection eId="part-IVA__dvs-2__sec-54C__subsec-3">
              <num>3</num>
              <content>
                <p>In subsection (1), a reference to an eligible employee being retired from employment or office includes a reference to the services of the eligible employee being otherwise terminated.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-IVA__dvs-3">
          <num>3</num>
          <heading>Assessment process</heading>
          <section eId="part-IVA__dvs-3__sec-54D">
            <num>54D</num>
            <heading>Interpretation</heading>
            <content>
              <p>In this Division:</p>
              <p><term refersTo="#term-employee">employee</term> means <def>a person who under the Safety, Rehabilitation and Compensation Act 1988 is an employee of the licensed administering authority.</def></p>
              <p><term refersTo="#term-licensed-administering-authority">licensed administering authority</term> means <def>a Commonwealth authority that holds a Class 2 Licence or a Class 3 Licence under <ref href="#part-VIIIA">Part VIIIA</ref>, or a corporation that holds a Class B Licence under <ref href="#part-VIIIB">Part VIIIB</ref>, of the Safety, Rehabilitation and Compensation Act 1988.</def></p>
              <p><term refersTo="#term-retirement">retirement</term> means <def>retirement on the ground of invalidity.</def></p>
            </content>
          </section>
          <section eId="part-IVA__dvs-3__sec-54E">
            <num>54E</num>
            <heading>Request for approval of retirement</heading>
            <content>
              <p>A request to CSC for the approval of the retirement of an eligible employee:</p>
            </content>
            <paragraph eId="part-IVA__dvs-3__sec-54E__para-a">
              <num>a</num>
              <content>
                <p>may be made by:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-3__sec-54E__para-i">
              <num>i</num>
              <content>
                <p>the eligible employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-3__sec-54E__para-ii">
              <num>ii</num>
              <content>
                <p>the person or body by which the eligible employee is employed; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-3__sec-54E__para-iii">
              <num>iii</num>
              <content>
                <p>any other person authorised under the regulations; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-3__sec-54E__para-b">
              <num>b</num>
              <content>
                <p>if the regulations make provision as to the manner in which the request is to be made—must be made in accordance with the regulations.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-IVA__dvs-3__sec-54F">
            <num>54F</num>
            <heading>Assessment panel</heading>
            <subsection eId="part-IVA__dvs-3__sec-54F__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsection 54H(1), CSC must appoint a panel consisting of such number of persons as CSC determines to assist it in reaching a decision whether or not to approve the retirement of an eligible employee.</p>
              </content>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54F__subsec-2">
              <num>2</num>
              <content>
                <p>The members of the panel must be persons with expertise in the assessment of invalidity claims for the purposes of superannuation.</p>
              </content>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54F__subsec-3">
              <num>3</num>
              <content>
                <p>CSC:</p>
              </content>
              <paragraph eId="part-IVA__dvs-3__sec-54F__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>may require the eligible employee to undergo such medical examinations as it considers necessary and to provide such information as the members of the panel require; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IVA__dvs-3__sec-54F__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>must make available to the members of the panel any medical or other evidence that it has concerning the eligible employee and that is relevant to his or her proposed retirement.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54F__subsec-4">
              <num>4</num>
              <content>
                <p>The members of the panel must, within the period applicable under subsection (5), make recommendations in writing to CSC, giving reasons for their recommendations:</p>
              </content>
              <paragraph eId="part-IVA__dvs-3__sec-54F__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>on the question whether the eligible employee is totally and permanently incapacitated; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IVA__dvs-3__sec-54F__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>on any other matter that the panel considers relevant or CSC may require.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54F__subsec-5">
              <num>5</num>
              <content>
                <p>Recommendations under subsection (4) are to be made in relation to an eligible employee not later than 2 years after:</p>
              </content>
              <paragraph eId="part-IVA__dvs-3__sec-54F__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>if the eligible employee is on sick leave as a result of the condition in relation to which the request was made to CSC to approve his or her retirement—the commencement of that sick leave; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IVA__dvs-3__sec-54F__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>if the eligible employee is on compensation leave as a result of that condition—the day on which the request was made to CSC.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-IVA__dvs-3__sec-54G">
            <num>54G</num>
            <heading>CSC to seek recommendations</heading>
            <subsection eId="part-IVA__dvs-3__sec-54G__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	If the request to CSC was made in relation to a condition in respect of which the eligible employee is entitled to receive compensation under the <i>Safety, Rehabilitation and Compensation Act 1988</i>, CSC must, subject to subsection 54H(1):</p>
              </content>
              <paragraph eId="part-IVA__dvs-3__sec-54G__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>if the eligible employee is an employee of a licensed administering authority—also ascertain whether or not the licensed administering authority recommends that the eligible employee be retired because he or she is totally and permanently incapacitated; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IVA__dvs-3__sec-54G__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if the eligible employee is not an employee of a licensed administering authority—also ascertain whether or not Comcare recommends that the eligible employee be retired because he or she is totally and permanently incapacitated.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54G__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	If the request to CSC was made in relation to a condition in respect of which the eligible employee is entitled to receive compensation under the <i>Military Rehabilitation and Compensation Act 2004</i><i> </i>or the <i>Safety, Rehabilitation and Compensation (Defence</i><i>-</i><i>related Claims) Act 1988</i>, CSC may, subject to subsection 54H(1), also ascertain the views of the Military Rehabilitation and Compensation Commission as to whether or not the employee be retired because he or she is totally and permanently incapacitated.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IVA__dvs-3__sec-54H">
            <num>54H</num>
            <heading>CSC to decide whether to approve retirement</heading>
            <subsection eId="part-IVA__dvs-3__sec-54H__subsec-1">
              <num>1</num>
              <content>
                <p>If, after considering:</p>
              </content>
              <paragraph eId="part-IVA__dvs-3__sec-54H__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>any medical report submitted with the request to approve the retirement of an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IVA__dvs-3__sec-54H__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>any other matter that it considers relevant;</p>
                </content>
                <content>
                  <p>CSC is satisfied that, because of his or her mental or physical condition, the eligible employee is totally and permanently incapacitated, CSC may decide to approve the retirement of the eligible employee without appointing a panel of persons under subsection 54F(1) or seeking the recommendations of Comcare or a licensed administering authority or the views of the Military Rehabilitation and Compensation Commission, as the case may be, under <ref href="#sec-54G">section 54G</ref>.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54H__subsec-2">
              <num>2</num>
              <content>
                <p>If subsection (1) does not apply, CSC, after:</p>
              </content>
              <paragraph eId="part-IVA__dvs-3__sec-54H__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>taking into consideration the recommendations made to CSC under subsection 54F(4) and <ref href="#sec-54G">section 54G</ref> and any views given to CSC under that section; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IVA__dvs-3__sec-54H__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>ascertaining whether it is practicable for the eligible employee to find employment, or to be appointed to an office, for which he or she is reasonably qualified by education, training or experience or could become reasonably qualified after retraining;</p>
                </content>
                <content>
                  <p>must decide whether or not to approve the retirement of the eligible employee unless it defers its decision under subsection (2A).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54H__subsec-2A">
              <num>2A</num>
              <content>
                <p>If, after taking the steps mentioned in paragraphs (2)(a) and (b), CSC thinks that it should allow further time within which to make a decision whether or not to approve the retirement of an eligible employee, CSC may:</p>
              </content>
              <paragraph eId="part-IVA__dvs-3__sec-54H__subsec-2A__para-a">
                <num>a</num>
                <content>
                  <p>defer making such a decision until such time as appears to it to be appropriate; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IVA__dvs-3__sec-54H__subsec-2A__para-b">
                <num>b</num>
                <content>
                  <p>if it appears to it to be desirable in the circumstances, before making a decision again have the matter considered by a panel mentioned in <ref href="#sec-54F">section 54F</ref>.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54H__subsec-2B">
              <num>2B</num>
              <content>
                <p>Where CSC wants to have the matter considered again by a panel mentioned in <ref href="#sec-54F">section 54F</ref>, that section, other than subsection (5), applies, subject to subsection (2C), in relation to the matter in the same way as it applied in relation to the initial consideration of the matter by such a panel.</p>
              </content>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54H__subsec-2C">
              <num>2C</num>
              <content>
                <p>In the application of <ref href="#sec-54F">section 54F</ref> as mentioned in subsection (2B), subsection 54F(4) applies as if the period within which the members of the panel are required to make recommendations in writing to CSC were such period as is specified by CSC in the particular case.</p>
              </content>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54H__subsec-2D">
              <num>2D</num>
              <content>
                <p>If the matter is again considered by a panel of persons, CSC is to take the recommendations of the panel into consideration before making its decision.</p>
              </content>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54H__subsec-3">
              <num>3</num>
              <content>
                <p>A decision of CSC to approve or not to approve the retirement of an eligible employee must be in writing.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IVA__dvs-3__sec-54J">
            <num>54J</num>
            <heading>Eligible employee etc. to be informed of decision of CSC</heading>
            <content>
              <p>CSC must send a copy of its decision to approve or not to approve the retirement of an eligible employee to:</p>
            </content>
            <paragraph eId="part-IVA__dvs-3__sec-54J__para-a">
              <num>a</num>
              <content>
                <p>the eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-3__sec-54J__para-b">
              <num>b</num>
              <content>
                <p>the person or body by whom the eligible employee is employed;</p>
              </content>
              <content>
                <p>together with:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-3__sec-54J__para-c">
              <num>c</num>
              <content>
                <p>a written statement of the reasons for the decision; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-3__sec-54J__para-d">
              <num>d</num>
              <content>
                <p>if a panel was appointed under subsection 54F(1) to assist CSC in making its decision—a copy of the recommendations of the panel.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-IVA__dvs-3__sec-54JA">
            <num>54JA</num>
            <heading>Other provisions relating to invalidity assessment</heading>
            <subsection eId="part-IVA__dvs-3__sec-54JA__subsec-1">
              <num>1</num>
              <content>
                <p>Where CSC:</p>
              </content>
              <paragraph eId="part-IVA__dvs-3__sec-54JA__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>for the purposes of subsection 7(2) gives consideration to whether a person was, because of physical or mental incapacity, totally and permanently incapacitated within the meaning of <ref href="#part-IVA">Part IVA</ref>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IVA__dvs-3__sec-54JA__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>for the purposes of a provision of <ref href="#sec-122">section 122</ref> gives consideration to whether a person would have ceased to be an eligible employee because of retirement on the ground of invalidity; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IVA__dvs-3__sec-54JA__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>for the purposes of a provision of <ref href="#sec-138">section 138</ref> or 146MC gives consideration to whether a person has become totally and permanently incapacitated within the meaning of <ref href="#part-IVA">Part IVA</ref>;</p>
                </content>
                <content>
                  <p>the following provisions of this section apply.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54JA__subsec-2">
              <num>2</num>
              <content>
                <p>CSC, if it thinks it desirable in the particular case, may appoint a panel consisting of such number of persons as CSC determines to assist it in its consideration of a matter mentioned in subsection (1).</p>
              </content>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54JA__subsec-3">
              <num>3</num>
              <content>
                <p>The members of the panel must be persons with expertise in the assessment of invalidity claims for the purposes of superannuation.</p>
              </content>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54JA__subsec-4">
              <num>4</num>
              <content>
                <p>CSC:</p>
              </content>
              <paragraph eId="part-IVA__dvs-3__sec-54JA__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>may require the person to undergo such medical examinations as it considers necessary and to provide such information as the members of the panel require; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IVA__dvs-3__sec-54JA__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>must make available to the members of the panel any medical or other evidence that it has concerning the person and that is relevant in the circumstances.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54JA__subsec-5">
              <num>5</num>
              <content>
                <p>The members of the panel must, within such period as is specified by CSC, make recommendations in writing to CSC, giving reasons for their recommendations:</p>
              </content>
              <paragraph eId="part-IVA__dvs-3__sec-54JA__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>on the matter under consideration by CSC; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IVA__dvs-3__sec-54JA__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>on any other matter that the panel considers relevant or CSC may specify.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54JA__subsec-6">
              <num>6</num>
              <content>
                <p>	(6)	If the matter under consideration relates to a condition in respect of which the person is, or was, entitled to receive compensation under the <i>Safety, Rehabilitation and Compensation Act 1988</i>, CSC may ascertain, in relation to that matter, the views of any Commonwealth authority that, under that Act, is or has been, liable to pay compensation in respect of the person.</p>
              </content>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54JA__subsec-6A">
              <num>6A</num>
              <content>
                <p>	(6A)	If the matter under consideration relates to a condition in respect of which the person is, or was, entitled to receive compensation under the <i>Military Rehabilitation and Compensation Act 2004</i><i> </i>or the <i>Safety, Rehabilitation and Compensation (Defence</i><i>-</i><i>related Claims) Act 1988</i>, CSC may ascertain, in relation to that matter, the views of the Military Rehabilitation and Compensation Commission.</p>
              </content>
            </subsection>
            <subsection eId="part-IVA__dvs-3__sec-54JA__subsec-7">
              <num>7</num>
              <content>
                <p>The fact that, in relation to a matter, CSC has previously under this section received the recommendations of a panel or ascertained the views of a Commonwealth authority does not prevent CSC, if it wishes to give the matter further consideration, from again appointing such a panel under this section or ascertaining those views.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-IVA__dvs-4">
          <num>4</num>
          <heading>Pre-assessment payments and rehabilitation</heading>
          <section eId="part-IVA__dvs-4__sec-54K">
            <num>54K</num>
            <heading>Determination of requests, payments and rehabilitation programs to be in accordance with the Rules for the administration of the Public Sector Superannuation Scheme</heading>
            <content>
              <p>Divisions 2 and 3 of <ref href="#part-1">Part 1</ref>2 of the Rules for the administration of the Public Sector Superannuation Scheme apply in relation to a person to whom a request under <ref href="#sec-54E">section 54E</ref> relates as if:</p>
            </content>
            <paragraph eId="part-IVA__dvs-4__sec-54K__para-aa">
              <num>aa</num>
              <content>
                <p>any reference in those Divisions to an approved medical practitioner were a reference to an approved medical practitioner within the meaning of this Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-4__sec-54K__para-b">
              <num>b</num>
              <content>
                <p>any reference in <ref href="#dvs-2">Division 2</ref> to a fortnightly rate of salary were a reference to a fortnightly rate of salary within the meaning of this Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-4__sec-54K__para-ba">
              <num>ba</num>
              <content>
                <p>the reference in paragraph 12.2.4(c) to a member were a reference to an eligible employee within the meaning of this Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-4__sec-54K__para-c">
              <num>c</num>
              <content>
                <p>any reference in rule 12.2.5 to partial invalidity pension were a reference to partial invalidity pension within the meaning of this Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-4__sec-54K__para-d">
              <num>d</num>
              <content>
                <p>subparagraph 12.2.5(c)(i) were amended by omitting “exercised the option under rule 4.3.4” and substituting “made an election under <ref href="#sec-68">section 68</ref>, 69, 71 or 72; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-4__sec-54K__para-e">
              <num>e</num>
              <content>
                <p>rule 12.2.6 were omitted and the following rule substituted:</p>
              </content>
              <content>
                <p><b><i>	</i></b><b><i>	</i></b>“12.2.6 The amount applicable to a member for the purposes of paragraph 12.2.5(b) or subparagraph 12.2.5(c)(ii) is 50% of the fortnightly rate of salary applicable to the person.”; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-4__sec-54K__para-f">
              <num>f</num>
              <content>
                <p>rule 12.2.7 were omitted.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-IVA__dvs-4__sec-54L">
            <num>54L</num>
            <heading>Making of payments</heading>
            <subsection eId="part-IVA__dvs-4__sec-54L__subsec-1">
              <num>1</num>
              <content>
                <p>Payments to a person under <ref href="#dvs-2">Division 2</ref> of <ref href="#part-1">Part 1</ref>2 of the Rules for the administration of the Public Sector Superannuation Scheme as made applicable in relation to the person by <ref href="#sec-54K">section 54K</ref>:</p>
              </content>
              <paragraph eId="part-IVA__dvs-4__sec-54L__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>are to be made on contribution days; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IVA__dvs-4__sec-54L__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>are taken, for the purposes of <ref href="#sec-53">section 53</ref>, to be payments of salary.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IVA__dvs-4__sec-54L__subsec-2">
              <num>2</num>
              <content>
                <p>A payment referred to in subsection (1) is to be made outs of the Consolidated Revenue Fund, which is appropriated accordingly.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-IVA__dvs-6">
          <num>6</num>
          <heading>Administrative costs</heading>
          <section eId="part-IVA__dvs-6__sec-54ZA">
            <num>54ZA</num>
            <heading>Costs to be paid from Consolidated Revenue Fund</heading>
            <content>
              <p>The following costs:</p>
            </content>
            <paragraph eId="part-IVA__dvs-6__sec-54ZA__para-a">
              <num>a</num>
              <content>
                <p>any cost incurred in relation to a panel of persons appointed under subsection 54F(1) or 54JA(2);</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-6__sec-54ZA__para-b">
              <num>b</num>
              <content>
                <p>the cost of any medical examination that a person is required to undergo under subsection 54F(3) or 54JA(4);</p>
              </content>
            </paragraph>
            <paragraph eId="part-IVA__dvs-6__sec-54ZA__para-c">
              <num>c</num>
              <content>
                <p>the cost of any rehabilitation program met by CSC under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-1">Part 1</ref>2 of the Rules for the administration of the Public Sector Superannuation Scheme as made applicable in relation to the person by <ref href="#sec-54K">section 54K</ref>;</p>
              </content>
              <content>
                <p>are payable from the Consolidated Revenue Fund, which is appropriated accordingly.</p>
              </content>
            </paragraph>
          </section>
        </division>
      </part>
      <part eId="part-V">
        <num>V</num>
        <heading>Eligible employees’ benefits</heading>
        <division eId="part-V__dvs-1A">
          <num>1A</num>
          <heading>Application of SIS Act</heading>
          <section eId="part-V__dvs-1A__sec-55A">
            <num>55A</num>
            <heading>Accrual of benefits to be subject to SIS Act</heading>
            <content>
              <p>Despite any other provision of this Act, benefits do not accrue to an eligible employee if, under the SIS Act, the accrual of those benefits is not permitted.</p>
            </content>
          </section>
        </division>
        <division eId="part-V__dvs-1">
          <num>1</num>
          <heading>Age retirement benefit</heading>
          <section eId="part-V__dvs-1__sec-55">
            <num>55</num>
            <heading>Entitlement to age retirement benefit</heading>
            <subsection eId="part-V__dvs-1__sec-55__subsec-1">
              <num>1</num>
              <content>
                <p>Where a person ceases to be an eligible employee on or after attaining the age of 65 years, otherwise than by reason of death, then, if the person does not make an election under <ref href="#sec-62">section 62</ref> and subject to subsection (3) of this section, the person is entitled to:</p>
              </content>
              <paragraph eId="part-V__dvs-1__sec-55__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>standard age retirement pension in accordance with subsection 56(1), (2), (3) or (5) or paragraph 57AA(4)(a); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-55__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if he or she does not make an election under <ref href="#sec-64">section 64</ref>, additional age retirement pension in accordance with subsection 57(1) or (1A) or paragraph 57AA(4)(b); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-55__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>lump sum benefit (if any) in accordance with subsection 57(2) or paragraph 57AA(4)(c).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-55__subsec-2">
              <num>2</num>
              <content>
                <p>Where a person ceases to be an eligible employee on or after attaining the age of 60 years, but before attaining the age of 65 years, otherwise than by reason of death, then, if the person does not make an election under <ref href="#sec-62">section 62</ref> and subject to subsections (2A) and (3) of this section, the person is entitled to:</p>
              </content>
              <paragraph eId="part-V__dvs-1__sec-55__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>standard age retirement pension in accordance with subsection 56(4) or (5) or paragraph 57AA(4)(a); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-55__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if he or she does not make an election under <ref href="#sec-64">section 64</ref>, additional age retirement pension in accordance with subsection 57(1) or (1A) or paragraph 57AA(4)(b); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-55__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>lump sum benefit (if any) in accordance with subsection 57(2) or paragraph 57AA(4)(c).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-55__subsec-2A">
              <num>2A</num>
              <content>
                <p>Subsection (2) does not apply to a person who ceases to be an eligible employee by reason of retirement on the ground of invalidity unless at the time that he or she ceases to be an eligible employee he or she has attained his or her maximum retiring age.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-55__subsec-3">
              <num>3</num>
              <content>
                <p>Subsections (1) and (2) do not apply to a person whose period of contributory service is less than 1 year.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-55__subsec-4">
              <num>4</num>
              <content>
                <p>Payment of benefit to which a person becomes entitled under this section may be postponed under <ref href="#part-VIB">Part VIB</ref>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-1__sec-56">
            <num>56</num>
            <heading>Rate of standard age retirement pension</heading>
            <subsection eId="part-V__dvs-1__sec-56__subsec-1A">
              <num>1A</num>
              <content>
                <p>This section does not apply to a person who makes an election under subsection 57AA(1).</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-56__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person is entitled to standard age retirement pension by virtue of subsection 55(1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>his or her period of contributory service is not less than 30 years;</p>
                </content>
                <content>
                  <p>then, subject to subsections (2) and (5) of this section, the annual rate of that pension is 50 per centum of his or her final annual rate of salary.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-56__subsec-2">
              <num>2</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a person is entitled to standard age retirement pension by virtue of subsection 55(1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the person’s period of contributory service before attaining the age of 65 years exceeds 30 years;</p>
                </content>
                <content>
                  <p>then, subject to subsection (5), the annual rate of that pension is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>if that period of contributory service consists of 30 complete years and a part of a year—such percentage of the person’s final annual rate of salary as is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-1.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>D</i></b> is the number of days included in that part of a year; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>if that period of contributory service consists exactly of a number of complete years, or exceeds 40 years—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years included in that period, is applicable in accordance with Table 1 in Schedule 1; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>if paragraphs (c) and (d) do not apply—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years, and the part of a year, included in that period of contributory service, is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-2.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P</i></b> is the percentage referred to in paragraph (d); and</p>
                  <p><b><i>D</i></b> is the number of days included in that part of a year.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-56__subsec-3">
              <num>3</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a person is entitled to a standard age retirement pension by virtue of subsection 55(1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>his or her period of contributory service is less than 30 years;</p>
                </content>
                <content>
                  <p>then, subject to subsection (5), the annual rate of that pension is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>if that period of contributory service consists exactly of a number of complete years—such percentage of the person’s final annual rate of salary as, having regard to that number of years, is applicable in accordance with Table 2 in Schedule 1; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>if that period of contributory service consists of a number of complete years and a part of a year—such percentage of the person’s final annual rate of salary as is ascertained in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-3.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P</i></b><i>1</i><i> </i>is the percentage referred to in paragraph (c); and</p>
                  <p><b><i>D</i></b> is the number of days included in that part of a year; and</p>
                  <p><b><i>P</i></b><i>2</i><i> </i>is equal to: </p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>if the person’s period of contributory service is not less than 20 years—1; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>if the person’s period of contributory service is less than 20 years—2.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-56__subsec-4">
              <num>4</num>
              <content>
                <p>Where a person is entitled to standard age retirement pension by virtue of subsection 55(2), then, subject to subsection (5), the annual rate of that pension is:</p>
              </content>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>if the person’s period of contributory service consists exactly of a number of complete years, or exceeds 40 years—such percentage of the person’s final annual rate of salary as, having regard to the person’s age on his or her last day of service and to the number of complete years included in the person’s period of contributory service, is applicable in accordance with Schedule 2; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>if paragraph (a) does not apply and the person’s period of contributory service consists of a number of complete years and of a part of a year—such percentage of the person’s final annual rate of salary as is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-4.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P</i></b><i>1</i> is the percentage referred to in paragraph (a); and</p>
                  <p><b><i>D</i></b> is the number of days included in that part of a year; and</p>
                  <p><b><i>P</i></b><i>2</i> is such percentage of the person’s final annual rate of salary as, having regard to his or her age on his or her last day of service and the number of complete years that would be included in the person’s period of contributory service if the part of a year included in it were taken to be a complete year, is applicable in accordance with Schedule 2.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-56__subsec-5">
              <num>5</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>a person is entitled to standard age retirement pension by virtue of subsection 55(1) or (2); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>the person’s surcharge debt account is in debit when the pension becomes payable to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-56__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>the person does not make an election under <ref href="#sec-80B">section 80B</ref> or 80C;</p>
                </content>
                <content>
                  <p>the annual rate of the pension is the rate worked out as provided in subsection 80D(1).</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-V__dvs-1__sec-57">
            <num>57</num>
            <heading>Rate of additional age retirement pension and amount of lump sum benefit</heading>
            <content>
              <p>(1AA)	This section does not apply to a person who makes an election under subsection 57AA(1).</p>
            </content>
            <subsection eId="part-V__dvs-1__sec-57__subsec-1">
              <num>1</num>
              <content>
                <p>Where a person is entitled to additional age retirement pension by virtue of <ref href="#sec-55">section 55</ref>, then, subject to subsection (1A), the annual rate of that pension is:</p>
              </content>
              <paragraph eId="part-V__dvs-1__sec-57__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	an amount per annum equal to the amount (in this section referred to as the <b><i>base amount</i></b>) that is the product of his or her accumulated contributions and such factor as, having regard to his or her age on his or her last day of service and such other matters (if any) as are prescribed, is applicable to him or her in accordance with regulations made for the purposes of this paragraph; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-57__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if the rate ascertained in accordance with paragraph (a) of this subsection is greater than 20 per centum of his or her final annual rate of salary—20 per centum of his or her final annual rate of salary.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-57__subsec-1A">
              <num>1A</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-1__sec-57__subsec-1A__para-a">
                <num>a</num>
                <content>
                  <p>a person is entitled to additional age retirement pension by virtue of <ref href="#sec-55">section 55</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-57__subsec-1A__para-b">
                <num>b</num>
                <content>
                  <p>the person’s surcharge debt account is in debit when the pension becomes payable to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-57__subsec-1A__para-c">
                <num>c</num>
                <content>
                  <p>the person makes an election under <ref href="#sec-80C">section 80C</ref>;</p>
                </content>
                <content>
                  <p>the annual rate of that pension is the rate worked out as provided in subsection 80D(2).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-57__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	Where the base amount is greater than an amount (in this subsection referred to as the <b><i>maximum amount</i></b>) equal to 20 per centum of the amount per annum that is his or her final annual rate of salary, there shall be paid to him or her a lump sum benefit equal to the amount by which his or her accumulated contributions exceed an amount ascertained by dividing the maximum amount by the factor referred to in paragraph (1)(a).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-1__sec-57AA">
            <num>57AA</num>
            <heading>Election to receive age retirement benefit at reduced rate</heading>
            <subsection eId="part-V__dvs-1__sec-57AA__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsection (2), a person who becomes, or is about to become, entitled to standard age retirement pension payable under this Division may, not later than 3 months after but not earlier than 3 months before he or she becomes so entitled, by notice in writing to CSC, elect to be paid age retirement benefit at a reduced rate under this section.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-57AA__subsec-2">
              <num>2</num>
              <content>
                <p>A person who has made an election under <ref href="#sec-76A">section 76A</ref> or 110T may not make an election under subsection (1).</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-57AA__subsec-3">
              <num>3</num>
              <content>
                <p>If a person makes an election under <ref href="#sec-110T">section 110T</ref> after making an election under subsection (1), the person is taken not to have made the election under subsection (1).</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-1__sec-57AA__subsec-4">
              <num>4</num>
              <content>
                <p>If a person makes an election under subsection (1):</p>
              </content>
              <paragraph eId="part-V__dvs-1__sec-57AA__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>the annual rate at which standard age retirement pension is payable to the person is 93% of the annual rate at which that pension would be payable to the person if he or she did not make the election; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-57AA__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>if the person is entitled to additional age retirement pension, the annual rate of that pension is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-57AA__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>	(i)	an amount per annum equal to the amount (<b><i>base amount</i></b>) worked out by multiplying the person’s accumulated contributions by the factor that, having regard to the<i> </i>person’s age on his or her last day of service and such other matters (if any) as are prescribed, is applicable to the person under regulations made for the purposes of this paragraph; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-57AA__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>if the rate worked out under subparagraph (i) is greater than 20% of his or her final annual rate of salary—20% of the person’s final annual rate of salary; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-1__sec-57AA__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	if the base amount is greater than an amount (<b><i>maximum amount</i></b>) equal to 20% of the person’s final annual rate of salary, the person is to be paid a lump sum benefit equal to the amount by which his or her accumulated contributions exceed an amount worked out by dividing the maximum amount by the factor referred to<i> </i>in subparagraph (b)(i).</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-V__dvs-1__sec-57A">
            <num>57A</num>
            <heading>Age retirement pension on election under section 76A</heading>
            <content>
              <p>Where a person:</p>
            </content>
            <paragraph eId="part-V__dvs-1__sec-57A__para-a">
              <num>a</num>
              <content>
                <p>makes an election under <ref href="#sec-76A">section 76A</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-1__sec-57A__para-b">
              <num>b</num>
              <content>
                <p>would, if he or she had retired otherwise than on the ground of invalidity, have been entitled to a standard age retirement pension under <ref href="#sec-55">section 55</ref>;</p>
              </content>
              <content>
                <p>then, on the day on which the person ceases to be entitled to an invalidity pension because of the election, the person becomes entitled to:</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-1__sec-57A__para-c">
              <num>c</num>
              <content>
                <p>standard age retirement pension at the rate that would have been the rate of that pension at the time of the election if he or she had retired otherwise than on the ground of invalidity; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-1__sec-57A__para-d">
              <num>d</num>
              <content>
                <p>if the person did not make an election under <ref href="#sec-68">section 68</ref> or 71 at the time of his or her retirement, additional age retirement pension in accordance with subsection 57(1) as if his or her accumulated contributions consisted only of his or her accumulated basic contributions.</p>
              </content>
            </paragraph>
          </section>
        </division>
        <division eId="part-V__dvs-2">
          <num>2</num>
          <heading>Early retirement benefit</heading>
          <section eId="part-V__dvs-2__sec-57B">
            <num>57B</num>
            <heading>Definition</heading>
            <subsection eId="part-V__dvs-2__sec-57B__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	In this Division, <b><i>fixed</i></b><b><i>-</i></b><b><i>term employee</i></b> means:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-57B__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person appointed under <ref href="#sec-58">section 58</ref> of the Public Service Act; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-57B__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>an APS employee on a fixed term; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-57B__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>a person who holds an appointment, or is employed, otherwise than under the Public Service Act, by the Commonwealth for a fixed term; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-57B__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>a person who holds an appointment, or is employed, by an approved authority for a fixed term.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-57B__subsec-2">
              <num>2</num>
              <content>
                <p>For the purposes only of this Division, if, after ceasing to hold an office of Secretary under the Public Service Act, a person is immediately engaged under <ref href="#sec-60">section 60</ref> of that Act, the following provisions have effect:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-57B__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>if the person ceased to hold the office of Secretary because the office was abolished, the office is to be taken to have been abolished at the same time as the engagement under that section ends, and the person is to be taken to have ceased to be an eligible employee because of the abolition of the office;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-57B__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if the person ceased to hold the office of Secretary because the term of his or her appointment to the office expired, that term is to be taken to have expired at the same time as the engagement under that section ends, and the person is to be taken to have ceased to be an eligible employee because of the expiration of the term of the appointment;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-57B__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>if the person ceased to hold the office of Secretary because his or her appointment to the office was terminated before the expiration of the term of the appointment, the appointment is to be taken to have been terminated at the same time as the engagement under that section ends, and the person is to be taken to have ceased to be an eligible employee because of the termination of the appointment.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-57B__subsec-3">
              <num>3</num>
              <content>
                <p>	(3)	For the purposes only of this Division, if, after ceasing to hold a Commonwealth office within the meaning of <i>Public Service Act 1922</i>, a person continues as an officer by virtue of a direction under subsection 87ZCA(1) of that Act, the following provisions have effect:<ref href="#part-I">Part I</ref>V of the </p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-57B__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>if the person ceased to hold the Commonwealth office because the office was abolished, the office is to be taken to have been abolished at the same time as the person ceases to be an officer by virtue of the direction, and the person is to be taken to have ceased to be an eligible employee because of the abolition of the office;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-57B__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>if the person ceased to hold the Commonwealth office because the term of his or her appointment to the office expired, that term is to be taken to have expired at the same time as the person ceases to be an officer by virtue of the direction, and the person is to be taken to have ceased to be an eligible employee because of the expiration of the term of the appointment;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-57B__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>if the person ceased to hold the Commonwealth office because his or her appointment was terminated before the expiration of the term of the appointment, the appointment is to be taken to have been terminated at the same time as the person ceases to be an officer by virtue of the direction, and the person is to be taken to have ceased to be an eligible employee because of the termination of the appointment.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-V__dvs-2__sec-58">
            <num>58</num>
            <heading>Early retirement—voluntary or involuntary retirement</heading>
            <subsection eId="part-V__dvs-2__sec-58__subsec-1">
              <num>1</num>
              <content>
                <p>For the purposes of this Act, a person shall be deemed to have ceased to be an eligible employee by reason of early retirement if:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the person is deemed by subsection (2) to have retired voluntarily; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the person is deemed by subsection (3) to have retired involuntarily; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the person is deemed by <ref href="#sec-58A">section 58A</ref> or 58B to have retired involuntarily.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58__subsec-2">
              <num>2</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the minimum retiring age of a person who is an eligible employee is less than 60 years; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>on or after reaching the person’s minimum retiring age but before reaching the age of 60 years, the person ceases to be an eligible employee for any reason other than death or involuntary retirement;</p>
                </content>
                <content>
                  <p>the person shall, for the purposes of this Act, be deemed to have retired voluntarily.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58__subsec-3">
              <num>3</num>
              <content>
                <p>Where a person ceases to be an eligible employee because:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>if the person has attained his or her minimum retiring age—the person is retired, otherwise than at his or her own request;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-3__para-aa">
                <num>aa</num>
                <content>
                  <p>in the case of an SES employee—the person retires under <ref href="#sec-37">section 37</ref> of the Public Service Act;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	the person’s employment or appointment is terminated on a ground similar to a ground specified in <i>Public Service Act 1922</i>, as in force immediately before its repeal;<ref href="#sec-76D">section 76D</ref>, 76L or 76W of the </p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>except in the case of a temporary employee—his or her position or office ceases to exist, whether by reason of its being abolished or otherwise;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-3__para-h">
                <num>h</num>
                <content>
                  <p>the person retires, or the person’s employment or appointment is terminated, in prescribed circumstances;</p>
                </content>
                <content>
                  <p>the person shall, for the purposes of this Act, be deemed to have retired involuntarily.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58__subsec-3B">
              <num>3B</num>
              <content>
                <p>	(3B)	The termination, under the <i>Public Sector Management Act 1994 </i>of the Australian Capital Territory, of an appointment made under that Act is not to be taken to be the termination of the appointment for the purposes of paragraph (3)(b) of this section if:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-3B__para-a">
                <num>a</num>
                <content>
                  <p>the appointment was made on probation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-3B__para-b">
                <num>b</num>
                <content>
                  <p>the appointment had not been confirmed when the termination was effected.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58__subsec-4">
              <num>4</num>
              <content>
                <p>Subsections (2) and (3) and sections 58A and 58B do not apply to a person:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>who ceases to be an eligible employee by reason of retirement on the ground of invalidity; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>whose period of contributory service is less than 1 year.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58__subsec-5">
              <num>5</num>
              <content>
                <p>If the question arises whether employment mentioned in paragraph (3A)(b) is equivalent employment, <role refersTo="#minister">the Minister</role> may determine the matter.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-2__sec-58A">
            <num>58A</num>
            <heading>Special provision regarding certain holders of statutory offices</heading>
            <subsection eId="part-V__dvs-2__sec-58A__subsec-1">
              <num>1</num>
              <content>
                <p>Subsection (2) applies to a person who:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>ceases to be an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	immediately before ceasing to be an eligible employee, is the holder of a statutory office (in this section called the <b><i>relevant statutory office</i></b>); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>immediately before becoming the holder of the relevant statutory office:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>was an APS employee or a Secretary (within the meaning of the Public Service Act), other than a fixed-term employee; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>was a fixed-term employee (other than a person referred to in paragraph 57B(1)(d) or (e)) who would have been deemed, by a provision of this Division (including this section) or otherwise, for the purposes of this Act, to have retired involuntarily on the expiration of the fixed term of the appointment or employment by virtue of which the person was a fixed-term employee had he or she not been appointed to the relevant statutory office; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-1__para-iii">
                <num>iii</num>
                <content>
                  <p>was an employee (other than as a fixed-term employee) of <role refersTo="#authority">the authority</role> or body that is liable to pay the remuneration of the holder of the relevant statutory office; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-1__para-iv">
                <num>iv</num>
                <content>
                  <p>as a fixed-term employee, held office under an appointment, or was employed, by <role refersTo="#authority">the authority</role> or body that is liable to pay the remuneration of the holder of the relevant statutory office and would have been deemed, by a provision of this Division (including this section) or otherwise, for the purposes of this Act, to have retired involuntarily on the expiration of the fixed term of the appointment or employment by virtue of which the person was a fixed-term employee had he or she not been appointed to the relevant statutory office; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-1__para-v">
                <num>v</num>
                <content>
                  <p>held a statutory office and would have been deemed, by a provision of this Division (including this section) or otherwise, for the purposes of this Act, to have retired involuntarily on the expiration of the term of his or her appointment to that office had he or she not been appointed to the relevant statutory office.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58A__subsec-2">
              <num>2</num>
              <content>
                <p>A person to whom this subsection applies is to be deemed, for the purposes of this Act, to have retired involuntarily on the expiration of the term of his or her appointment to the relevant statutory office if:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the person was eligible to be re-appointed to the office; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>he or she desired to be so re-appointed; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>he or she was not so re-appointed.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58A__subsec-3">
              <num>3</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a person who is the holder of a statutory office ceases to be an eligible employee on the expiration of the term of his or her appointment to the office; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the person is not a person to whom subsection (2) applies; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the person is eligible to be re-appointed to the office; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>although the person desires to be so re-appointed, he or she is not re-appointed;</p>
                </content>
                <content>
                  <p>the person is not to be deemed, for the purposes of this Act, to have retired involuntarily.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58A__subsec-4">
              <num>4</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>it is provided in the document by means of which a person is appointed to a statutory office, or it is a term or condition of the appointment, that subsection (2) is not to apply to the person in relation to the office; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>the term of the appointment expires; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>the person is eligible to be re-appointed to the office; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-4__para-d">
                <num>d</num>
                <content>
                  <p>although the person desires to be so re-appointed, he or she is not re-appointed; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-4__para-e">
                <num>e</num>
                <content>
                  <p>but for this subsection, the person would have been deemed to have retired involuntarily;</p>
                </content>
                <content>
                  <p>the person is not to be deemed, for the purposes of this Act, to have retired involuntarily.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58A__subsec-5">
              <num>5</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>it is provided in the document by means of which a person is appointed to a statutory office, or it is a term or condition of the appointment, that subsection (3) is not to apply to the person in relation to the office; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>the term of the appointment expires; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>the person is eligible to be re-appointed to the office; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-5__para-d">
                <num>d</num>
                <content>
                  <p>although the person desires to be so re-appointed, he or she is not re-appointed; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-5__para-e">
                <num>e</num>
                <content>
                  <p>but for this subsection, the person would not have been deemed, for the purposes of this Act, to have retired involuntarily;</p>
                </content>
                <content>
                  <p>the person is to be deemed, for the purposes of this Act, to have retired involuntarily.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58A__subsec-6">
              <num>6</num>
              <content>
                <p>If a person who is the holder of a statutory office ceases to be an eligible employee because the person’s appointment to the statutory office is terminated before the expiration of the term of the appointment, the following provisions have effect:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-6__para-i">
                <num>i</num>
                <content>
                  <p>the document by means of which the person was appointed to the office provided that, in the events that have happened, the person was not to be deemed to have retired involuntarily for the purposes of this Act; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-6__para-ii">
                <num>ii</num>
                <content>
                  <p>it was a term or condition of the appointment that, in the events that have happened, the person was not to be deemed to have retired involuntarily for the purposes of this Act;</p>
                </content>
                <content>
                  <p>the person is not to be deemed, for the purposes of this Act, to have retired involuntarily;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58A__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>in any other case, the person is to be deemed, for the purposes of this Act, to have retired involuntarily.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58A__subsec-7">
              <num>7</num>
              <content>
                <p>The document by means of which a person is appointed to a statutory office must not include provision of the kind mentioned in paragraph (5)(a) except with the approval of <role refersTo="#minister">the Minister</role>.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58A__subsec-8">
              <num>8</num>
              <content>
                <p>An appointment of a person must not be made on the basis that it is a term or condition of the appointment that subsection (3) is not to apply to the person in relation to the office unless <role refersTo="#minister">the Minister</role> has approved the making of the appointment on that basis.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58A__subsec-9">
              <num>9</num>
              <content>
                <p>The inclusion of a provision in a document in contravention of subsection (7) is ineffective for the purposes of paragraph (5)(a), but the document is as effective in all other respects as it would be apart from this subsection.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58A__subsec-10">
              <num>10</num>
              <content>
                <p>If an appointment is made in contravention of subsection (8), the term or condition referred to in that subsection is ineffective, but all other terms and conditions of the appointment are as effective in all other respects as they would be apart from this subsection.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58A__subsec-11">
              <num>11</num>
              <content>
                <p>In the case of a person who has ceased to be an eligible employee on more than one occasion, this section cannot have effect except in relation to the last such occasion.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-2__sec-58B">
            <num>58B</num>
            <heading>Special provision regarding certain fixed-term employees</heading>
            <subsection eId="part-V__dvs-2__sec-58B__subsec-1">
              <num>1</num>
              <content>
                <p>Subsection (2) applies to a person who:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>ceases to be an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	immediately before ceasing to be an eligible employee, is a fixed-term employee under employment referred to in this section as the <b><i>latest employment</i></b>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>immediately before becoming a fixed-term employee under the latest employment:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>was an APS employee or a Secretary (within the meaning of the Public Service Act), other than a fixed-term employee; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>was an employee (other than a fixed-term employee) of <role refersTo="#authority">the authority</role> or body that appointed him or her as a fixed-term employee under the latest employment; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-1__para-iii">
                <num>iii</num>
                <content>
                  <p>was employed by the Commonwealth (otherwise than as a fixed-term employee) under the same law (not being the Public Service Act) as that under which he or she was employed in the latest employment; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-1__para-iv">
                <num>iv</num>
                <content>
                  <p>was a fixed-term employee (other than a person referred to in paragraph 57B(1)(d) or (e)) who would have been deemed, by a provision of this Division (including this section) or otherwise, for the purposes of this Act, to have retired involuntarily on the expiration of the fixed term of the appointment or employment by virtue of which the person was a fixed-term employee had he or she not been appointed or employed as a fixed-term employee under the latest employment; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-1__para-v">
                <num>v</num>
                <content>
                  <p>was:</p>
                </content>
                <content>
                  <p>(A)	a fixed-term employee of <role refersTo="#authority">the authority</role> or body that appointed or employed him or her under the latest employment; or</p>
                  <p>(B)	a fixed-term employee of the Commonwealth under the same law (not being the Public Service Act) as that under which he or she was employed in the latest employment;</p>
                  <p>who would have been deemed, by a provision of this Division (including this section) or otherwise, for the purposes of this Act, to have retired involuntarily on the expiration of the fixed term of the appointment or employment by virtue of which the person was a fixed-term employee had he or she not been appointed or employed as a fixed-term employee under the latest employment; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-1__para-vi">
                <num>vi</num>
                <content>
                  <p>held a statutory office and would have been deemed, by a provision of this Division (including this section) or otherwise, for the purposes of this Act, to have retired involuntarily on the expiration of the term of his or her appointment to that office had he or she not become a fixed-term employee.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58B__subsec-2">
              <num>2</num>
              <content>
                <p>A person to whom this subsection applies is to be deemed, for the purposes of this Act, to have retired involuntarily on the expiration of the fixed term of his or her appointment or employment as a fixed-term employee if:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the person was eligible to be re-appointed or re-employed as a fixed-term employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>he or she desired to be so re-appointed or re-employed; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>he or she was not so re-appointed or re-employed.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58B__subsec-3">
              <num>3</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a person who is a fixed-term employee ceases to be an eligible employee on the expiration of the fixed term of his or her appointment or employment as a fixed-term employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the person is not a person to whom subsection (2) applies; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the person is eligible to be re-appointed or re-employed as a fixed-term employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>although the person desires to be so re-appointed or re-employed, he or she is not so re-appointed or re-employed;</p>
                </content>
                <content>
                  <p>the person is not to be deemed, for the purposes of this Act, to have retired involuntarily.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58B__subsec-4">
              <num>4</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>it is provided in a document by means of which a person is appointed or employed as a fixed-term employee, or it is a term or condition of the appointment or employment, that subsection (2) is not to apply to the person in relation to the appointment or employment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>the fixed term of the appointment or employment expires; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>the person is eligible to be re-appointed or re-employed as a fixed-term employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-4__para-d">
                <num>d</num>
                <content>
                  <p>although the person desires to be so re-appointed or re-employed, he or she is not so re-appointed or re-employed; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-4__para-e">
                <num>e</num>
                <content>
                  <p>but for this subsection, the person would have been deemed to have retired involuntarily;</p>
                </content>
                <content>
                  <p>the person is not to be deemed, for the purposes of this Act, to have retired involuntarily.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58B__subsec-5">
              <num>5</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>it is provided in a document by means of which a person is appointed or employed as a fixed-term employee, or it is a term or condition of the appointment or employment, that subsection (3) is not to apply to the person in relation to the appointment or employment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>the fixed term of the appointment or employment expires; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>the person is eligible to be re-appointed or re-employed as a fixed-term employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-5__para-d">
                <num>d</num>
                <content>
                  <p>although the person desires to be so re-appointed or re-employed, he or she is not so re-appointed or re-employed; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-5__para-e">
                <num>e</num>
                <content>
                  <p>but for this subsection, the person would not have been deemed to have retired involuntarily;</p>
                </content>
                <content>
                  <p>the person is to be deemed, for the purposes of this Act, to have retired involuntarily.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58B__subsec-6">
              <num>6</num>
              <content>
                <p>If a person who is a fixed-term employee ceases to be an eligible employee because his or her appointment or employment is terminated before the expiration of the fixed term, the following provisions have effect:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-6__para-i">
                <num>i</num>
                <content>
                  <p>the document by means of which the person was appointed or employed in the position or office provided that, in the events that have happened, the person was not to be deemed to have retired involuntarily for the purposes of this Act; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-6__para-ii">
                <num>ii</num>
                <content>
                  <p>it was a term or condition of the appointment or employment that, in the events that have happened, the person was not to be deemed to have retired involuntarily for the purposes of this Act;</p>
                </content>
                <content>
                  <p>the person is not to be deemed, for the purposes of this Act, to have retired involuntarily;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-58B__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>in any other case, the person is to be deemed, for the purposes of this Act, to have retired involuntarily.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58B__subsec-7">
              <num>7</num>
              <content>
                <p>A document by means of which a person is appointed or employed as a fixed-term employee must not include provision of the kind mentioned in paragraph (5)(a) except with the approval of <role refersTo="#minister">the Minister</role>.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58B__subsec-8">
              <num>8</num>
              <content>
                <p>A person must not be appointed or employed as a fixed-term employee on the basis that it is a term or condition of the appointment or employment that subsection (3) is not to apply to the person in relation to the appointment or employment unless <role refersTo="#minister">the Minister</role> has approved the appointment or employment of the person on that basis.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58B__subsec-9">
              <num>9</num>
              <content>
                <p>The inclusion of a provision in a document in contravention of subsection (7) is ineffective for the purposes of paragraph (5)(a), but the document is as effective in all other respects as it would be apart from this subsection.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58B__subsec-10">
              <num>10</num>
              <content>
                <p>If a person is appointed or employed in contravention of subsection (8), the term or condition referred to in that subsection is ineffective, but all other terms and conditions of the appointment or employment are as effective in all other respects as they would be apart from this subsection.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-58B__subsec-11">
              <num>11</num>
              <content>
                <p>In the case of a person who has ceased to be an eligible employee on more than one occasion, this section cannot have effect except in relation to the last such occasion.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-2__sec-59">
            <num>59</num>
            <heading>Entitlement to early retirement benefit</heading>
            <subsection eId="part-V__dvs-2__sec-59__subsec-1">
              <num>1</num>
              <content>
                <p>Where a person who has not attained the age of 60 ceases to be an eligible employee by reason of early retirement, then, if the person does not make an election under <ref href="#sec-62">section 62</ref>, he or she is entitled to:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-59__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>standard early retirement pension in accordance with <ref href="#sec-60">section 60</ref> or paragraph 61AB(4)(a); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-59__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if he or she does not make an election under <ref href="#sec-64">section 64</ref>, additional early retirement pension in accordance with subsection 61(1) or (1A) or paragraph 61AB(4)(b); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-59__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>lump sum benefit (if any) in accordance with subsection 61(2) or paragraph 61AB(4)(c).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-59__subsec-2">
              <num>2</num>
              <content>
                <p>Payment of benefit to which a person becomes entitled under this section may be postponed under <ref href="#part-VIB">Part VIB</ref>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-2__sec-60">
            <num>60</num>
            <heading>Rate of standard early retirement pension</heading>
            <subsection eId="part-V__dvs-2__sec-60__subsec-1A">
              <num>1A</num>
              <content>
                <p>This section does not apply to a person who makes an election under subsection 61AB(1).</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-60__subsec-1">
              <num>1</num>
              <content>
                <p>Where a person is entitled to standard early retirement pension by virtue of <ref href="#sec-59">section 59</ref>, then, subject to subsection (2), the annual rate of that pension is the amount per annum of the standard age retirement pension that would be payable to him or her in accordance with subsection 56(4) if his or her age on his or her last day of service had been 60 years, reduced by 3⅓ per centum of that amount for each year, or part of a year, included in the period commencing on the day immediately following his or her last day of service and ending on the day immediately preceding the day on which the 60th anniversary of his or her birth will occur.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-60__subsec-2">
              <num>2</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-60__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the person’s surcharge debt account is in debit when standard early retirement pension becomes payable to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-60__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the person does not make an election under <ref href="#sec-80B">section 80B</ref> or 80C;</p>
                </content>
                <content>
                  <p>the annual rate of that pension is the rate worked out as provided in subsection 80D(1).</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-V__dvs-2__sec-61">
            <num>61</num>
            <heading>Rate of additional early retirement pension and amount of lump sum benefit</heading>
            <content>
              <p>(1AA)	This section does not apply to a person who makes an election under subsection 61AB(1).</p>
            </content>
            <subsection eId="part-V__dvs-2__sec-61__subsec-1">
              <num>1</num>
              <content>
                <p>Where a person is entitled to additional early retirement pension by virtue of <ref href="#sec-59">section 59</ref>, then, subject to subsection (1A), the annual rate of that pension is:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-61__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	an amount per annum equal to the amount (in this section referred to as the <b><i>base amount</i></b>) that is the product of his or her accumulated contributions and the factor applicable to him or her under subsection (3); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-61__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if the rate ascertained in accordance with paragraph (a) is greater than 20 per centum of the notional final annual rate of salary of the person—20 per centum of his or her notional final annual rate of salary.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-61__subsec-1A">
              <num>1A</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-61__subsec-1A__para-a">
                <num>a</num>
                <content>
                  <p>a person is entitled to additional early retirement pension by virtue of <ref href="#sec-59">section 59</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-61__subsec-1A__para-b">
                <num>b</num>
                <content>
                  <p>the person’s surcharge debt account is in debit when the pension becomes payable to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-61__subsec-1A__para-c">
                <num>c</num>
                <content>
                  <p>the person makes an election under <ref href="#sec-80C">section 80C</ref>;</p>
                </content>
                <content>
                  <p>the annual rate of that pension is the rate worked out as provided in subsection 80D(2).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-61__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	Where the base amount is greater than an amount (in this subsection referred to as the <b><i>maximum amount</i></b>) equal to 20 per centum of the amount per annum that is the notional final annual rate of salary of the person, there shall be paid to him or her a lump sum benefit equal to the amount by which his or her accumulated contributions exceed an amount ascertained by dividing the maximum amount by the factor applicable to him or her under subsection (3).</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-61__subsec-3">
              <num>3</num>
              <content>
                <p>The factor applicable to a person for the purposes of subsections (1) and (2) is such factor as, having regard to his or her age on his or her last day of service and such other matters (if any) as are prescribed, is applicable to him or her in accordance with regulations made for the purposes of this subsection.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-61__subsec-4">
              <num>4</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>notional final annual rate of salary</i></b>, in relation to a person, means the annual rate of the person’s final annual rate of salary reduced by such percentage of that rate as, having regard to his or her age on his or her last day of service and such other matters (if any) as are prescribed, is applicable to him or her in accordance with regulations made for the purposes of this definition.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-2__sec-61A">
            <num>61A</num>
            <heading>Early retirement pension on election under section 76A</heading>
            <content>
              <p>Where a person:</p>
            </content>
            <paragraph eId="part-V__dvs-2__sec-61A__para-a">
              <num>a</num>
              <content>
                <p>makes an election under <ref href="#sec-76A">section 76A</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-2__sec-61A__para-b">
              <num>b</num>
              <content>
                <p>would, if he or she had resigned or had retired otherwise than on the ground of invalidity, have been entitled to a standard early retirement pension under <ref href="#sec-59">section 59</ref>;</p>
              </content>
              <content>
                <p>then, on the day on which the person ceases to be entitled to an invalidity pension because of the election, the person becomes entitled to:</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-2__sec-61A__para-c">
              <num>c</num>
              <content>
                <p>standard early retirement pension at the rate that would have been the rate of that pension at the time of the election if he or she had resigned or had retired otherwise than on the ground of invalidity; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-2__sec-61A__para-d">
              <num>d</num>
              <content>
                <p>if the person did not make an election under <ref href="#sec-68">section 68</ref> or 71 at the time of his or her retirement, additional early retirement pension in accordance with subsection 61(1) as if his or her accumulated contributions consisted only of his or her accumulated basic contributions.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-V__dvs-2__sec-61AB">
            <num>61AB</num>
            <heading>Election to receive early retirement benefit at reduced rate</heading>
            <subsection eId="part-V__dvs-2__sec-61AB__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsection (2), a person who becomes, or is about to become, entitled to standard early retirement pension under this Division or Subdivision C of <ref href="#dvs-3">Division 3</ref> of <ref href="#part-VIC">Part VIC</ref> may, not later than 3 months after but not earlier than 3 months before he or she becomes so entitled, by notice in writing to CSC, elect to be paid early retirement benefit at a reduced rate under this section.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-61AB__subsec-2">
              <num>2</num>
              <content>
                <p>A person who has made an election under <ref href="#sec-76A">section 76A</ref> or 110T may not make an election under subsection (1).</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-61AB__subsec-3">
              <num>3</num>
              <content>
                <p>If a person makes an election under <ref href="#sec-110T">section 110T</ref> after making an election under subsection (1), the person is taken not to have made the election under subsection (1).</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-61AB__subsec-4">
              <num>4</num>
              <content>
                <p><i>	</i>(4)	If a person makes an election under this section:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-61AB__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>the annual rate at which standard early retirement pension is payable to the person is 93% of the annual rate at which that pension would be payable to the person if he or she did not make the election; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-61AB__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>if the person is entitled to additional early retirement pension, the annual rate of that pension is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-61AB__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>	(i)	an amount per annum equal to the amount (<b><i>base amount</i></b>) worked out by multiplying the person’s accumulated contributions by the factor applicable to him or her under subsection (5); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-61AB__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>if the rate worked out under subparagraph (i) is greater than 20% of the person’s notional final annual rate of salary—20% of his or her notional final annual rate of salary; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-61AB__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	if the base amount is greater than an amount (<b><i>maximum amount</i></b>) equal to 20% of the person’s final annual rate of salary, the person is to be paid a lump sum benefit equal to the amount by which his or her accumulated contributions exceed an amount worked out by dividing the maximum amount by the factor applicable to him or her under subsection (5).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-61AB__subsec-5">
              <num>5</num>
              <content>
                <p>The factor applicable to a person for the purposes of paragraphs (4)(b) and (c) is the factor that, having regard to his or her age on his or her last day of service and such other matters (if any) as are prescribed, is applicable to him or her under regulations made for the purposes of this subsection.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-61AB__subsec-6">
              <num>6</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>notional final annual rate of salary</i></b>, in relation to a person, means the annual rate of the person’s final annual rate of salary reduced by the percentage of that rate that, having regard to his or her age on his or her last day of service and such other matters (if any) as are prescribed, is applicable to him or her under regulations made for the purposes of this definition.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-2__sec-62">
            <num>62</num>
            <heading>Election for lump sum benefit in case of involuntary retirement</heading>
            <subsection eId="part-V__dvs-2__sec-62__subsec-1">
              <num>1</num>
              <content>
                <p>Where a person who ceases, or is about to cease, to be an eligible employee by reason of early retirement is deemed, or will, upon so ceasing, be deemed, by subsection 58(3), or by <ref href="#sec-58A">section 58A</ref> or 58B, to have retired involuntarily, the person may, not later than 3 months after, and not earlier than 3 months before, the day on which he or she so ceases to be an eligible employee, elect by notice in writing to CSC, that, in lieu of pension and lump sum benefit being payable under <ref href="#sec-55">section 55</ref> or 59, benefit be paid under this section.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-62__subsec-2">
              <num>2</num>
              <content>
                <p>Subject to subsection (2CA) and <date date="2000-07-01">1 July 2000</date> makes an election under subsection (1), the person is entitled, in lieu of pension and lump sum benefit to which, if the election had not been made, the person would be entitled under section 55 or 59, to payment of:<ref href="#sec-62B">section 62B</ref>, if a person who ceases to be an eligible employee before </p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>if paragraph (b) does not apply, a lump sum benefit equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>3.5 times the amount of the person’s accumulated basic contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount of the person’s accumulated supplementary contributions (if any); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if the person had, at any time before ceasing to be an eligible employee, received a partial invalidity pension, a lump sum benefit equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the amount worked out using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-5.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount of the person’s accumulated supplementary contributions (if any).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-62__subsec-2A">
              <num>2A</num>
              <content>
                <p>Subject to subsection (2CA) and <date date="2000-07-01">1 July 2000</date> makes an election under subsection (1), subsection (2B) or (2C) has effect.<ref href="#sec-62B">section 62B</ref>, if a person who ceases to be an eligible employee on or after </p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-62__subsec-2B">
              <num>2B</num>
              <content>
                <p>If the person has reached the age of 55 years at the time when he or she ceases to be an eligible employee and provides CSC with a statement to the effect that he or she has retired from the workforce upon so ceasing, the person is (subject to subsection (2CA)) entitled, in lieu of pension and lump sum benefit to which, if the election had not been made, the person would be entitled under <ref href="#sec-55">section 55</ref> or 59, to payment of:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2B__para-a">
                <num>a</num>
                <content>
                  <p>if paragraph (b) does not apply, a lump sum benefit equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>3.5 times the amount of the person’s accumulated basic contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount of the person’s accumulated supplementary contributions (if any); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2B__para-b">
                <num>b</num>
                <content>
                  <p>if the person had, at any time before ceasing to be an eligible employee, received a partial invalidity pension, a lump sum benefit equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>the amount worked out using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-6.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount of the person’s accumulated supplementary contributions (if any).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-62__subsec-2C">
              <num>2C</num>
              <content>
                <p>If the person has not reached the age of 55 years at the time when he or she ceases to be an eligible employee or has not provided CSC with a statement to the effect that he or she has retired from the workforce upon so ceasing, the person is (subject to subsection (2CA))  entitled, in lieu of pension and lump sum benefit to which, if the election had not been made, the person would be entitled under <ref href="#sec-55">section 55</ref> or 59:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2C__para-a">
                <num>a</num>
                <content>
                  <p>to have an amount equal to the lump sum benefit mentioned in subsection (2B) treated as a preserved benefit under the SIS Act and dealt with accordingly; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2C__para-b">
                <num>b</num>
                <content>
                  <p>to payment of an amount equal to the amount of the person’s accumulated contributions and to have an amount equal to the balance of the lump sum benefit mentioned in subsection (2B) treated as a preserved benefit under the SIS Act and dealt with accordingly.</p>
                </content>
                <content>
                  <p>(2CA)	If the person’s surcharge debt account is in debit when the lump sum benefit becomes payable to the person, the lump sum benefit to which the person is entitled is equal to the difference between:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2C__para-a">
                <num>a</num>
                <content>
                  <p>the lump sum benefit to which the person would be entitled if this subsection did not apply to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2C__para-b">
                <num>b</num>
                <content>
                  <p>the person’s surcharge deduction amount.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2__sec-62__subsec-2D">
              <num>2D</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>Actual contributions</i></b>, in relation to a person, means the person’s accumulated basic contributions.</p>
                <p><b><i>Notional contributions</i></b>, in relation to a person, means the amount that would have been the person’s accumulated basic contributions if, during the period in respect of which partial invalidity pension was paid, the person’s basic contributions had been paid at the rate at which they would have been paid (including, if the person has made an election that is in force under subsection 46(2), at the rate of nil) if:</p>
              </content>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2D__para-a">
                <num>a</num>
                <content>
                  <p>in respect of a partial invalidity pension paid under <ref href="#sec-77">section 77</ref>—the person’s annual rate of salary on the day on which the person again became an eligible employee had been the same as the annual rate of the person’s retirement salary for the purposes of that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2__sec-62__subsec-2D__para-b">
                <num>b</num>
                <content>
                  <p>in respect of a partial invalidity pension paid under <ref href="#sec-78">section 78</ref>—the person’s annual rate of salary had not decreased as mentioned in that section.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
        </division>
        <division eId="part-V__dvs-2A">
          <num>2A</num>
          <heading>Preservation of benefit payable under subsection 62(2)</heading>
          <section eId="part-V__dvs-2A__sec-62A">
            <num>62A</num>
            <heading>Interpretation</heading>
            <subsection eId="part-V__dvs-2A__sec-62A__subsec-1">
              <num>1</num>
              <content>
                <p>In this Division:</p>
              </content>
              <content>
                <p><term refersTo="#term-accumulated-government-body-contributions">accumulated government body contributions</term> means <def>the total of: the total amount of the productivity contributions applicable to the person in respect of the period; and notional interest on the amount worked out under paragraph (a).</def></p>
              </content>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the total amount of the productivity contributions applicable to the person in respect of the period; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>notional interest on the amount worked out under paragraph (a).</p>
                </content>
                <content>
                  <p><term refersTo="#term-government-body-scheme">government body scheme</term> means <def>a superannuation scheme: established by, or operating for the benefit of employees of: an authority of the Commonwealth; or a State or an authority of a State; or a Territory or an authority of a Territory; or a body corporate in which the Commonwealth, or a person of the kind referred to in paragraph (i), (ii) or (iii), either individually or in combination with one or more other such persons, has a controlling interest; and that has eligible employees as members; and under which productivity contributions accrue in respect of those eligible employees.</def></p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>established by, or operating for the benefit of employees of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>an authority of the Commonwealth; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>a State or an authority of a State; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-iii">
                <num>iii</num>
                <content>
                  <p>a Territory or an authority of a Territory; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-iv">
                <num>iv</num>
                <content>
                  <p>a body corporate in which the Commonwealth, or a person of the kind referred to in paragraph (i), (ii) or (iii), either individually or in combination with one or more other such persons, has a controlling interest; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>that has eligible employees as members; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>under which productivity contributions accrue in respect of those eligible employees.</p>
                </content>
                <content>
                  <p><term refersTo="#term-notional-accumulated-sg-contributions">notional accumulated SG contributions</term> means <def>an amount equal to the sum of: the person’s SG minimum contributions in relation to that period as reduced by an amount specified in, or worked out in accordance with, a determination made by an actuary under subsection (5); and notional interest on the amount worked out under paragraph (a).</def></p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the person’s SG minimum contributions in relation to that period as reduced by an amount specified in, or worked out in accordance with, a determination made by an actuary under subsection (5); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>notional interest on the amount worked out under paragraph (a).</p>
                </content>
                <content>
                  <p><term refersTo="#term-period-of-actual-contributory-service">period of actual contributory service</term> means <def>the person’s period of contributory service other than any part of that period added by the operation of subsection 128(5) that is not attributable to a transfer value previously paid under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>.</def></p>
                  <p><b><i>productivity contribution</i></b> means:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>in relation to a person who is a productivity employee within the meaning of <ref href="#part-VIA">Part VIA</ref>—a productivity contribution within the meaning of that Part (other than an amount taken to be a productivity contribution by virtue of the operation of paragraph 128(2)(c)); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>in relation to any other person—an amount similar in kind to such a productivity contribution, whether worked out under an industrial award or otherwise.</p>
                </content>
                <content>
                  <p><term refersTo="#term-rate-of-fund-contribution-tax">rate of fund contribution tax</term> means <def>15% or such other rate as is determined by CSC under <ref href="#sec-110S">section 110S</ref>D.</def></p>
                  <p><b><i>relevant period of employment</i></b>, in relation to a person, means:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>if the whole of the person’s period of actual contributory service occurred after <date date="1994-06-30">30 June 1994</date>—that period; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if part only of the person’s period of actual contributory service occurred after that date—that part of the person’s period of actual contributory service.</p>
                </content>
                <content>
                  <p><term refersTo="#term-sg-minimum-contribution">SG minimum contribution</term> has the same meaning as <def>in <ref href="#part-VIAA">Part VIAA</ref>.</def></p>
                  <p><term refersTo="#term-top-up-benefit">top-up benefit</term> means <def>superannuation guarantee top-up benefit payable under <ref href="#sec-110S">section 110S</ref>E.</def></p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2A__sec-62A__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	For the purposes of paragraph (a) of the definition of <b><i>accumulated government body contributions</i></b> in subsection (1), the amount of a productivity contribution applicable to a person in relation to a particular period (<b><i>the accrual period</i></b>) is:</p>
              </content>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>if the relevant government body scheme provides for productivity contributions (applicable to all eligible employees who are members of the scheme) that may be expressed as a percentage of the earnings (as described for the purposes of the scheme) of each employee—that percentage of the earnings of the person for the accrual period based on the person’s fortnightly rate of salary that, for the purposes of <ref href="#sec-46">section 46</ref>, was payable on the most recent anniversary of birth of the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if the relevant government body scheme provides for productivity contributions (applicable to a class of eligible employees identified by the scheme) that may be expressed as a percentage of the earnings (as described for the purposes of the scheme) of each employee in the class, and the percentage is lower than the corresponding percentage for any other class of eligible employees—that percentage of the earnings of the person for the accrual period based on the person’s fortnightly rate of salary that, for the purposes of <ref href="#sec-46">section 46</ref>, was payable on the most recent anniversary of birth of the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	if the relevant government body scheme is a defined benefit superannuation scheme within the meaning of the <i>Superannuation Guarantee (Administration) Act 1992 </i>that provides for a productivity related benefit applicable to all eligible employees who are members of the scheme—the contribution percentage, in relation to that benefit, of the earnings of the person for the accrual period based on the person’s fortnightly rate of salary that, for the purposes of section 46, was payable on the most recent anniversary of birth of the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2A__sec-62A__subsec-3">
              <num>3</num>
              <content>
                <p>	(3)	For the purposes of paragraph (2)(c),<b><i> contribution percentage</i></b> means the rate of contribution, expressed as a percentage of the eligible employees’ earnings and certified by an actuary, required to provide the productivity related benefit.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2A__sec-62A__subsec-4">
              <num>4</num>
              <content>
                <p>The percentage referred to in paragraph (2)(a) or (b) must be certified by the person’s employer.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2A__sec-62A__subsec-5">
              <num>5</num>
              <content>
                <p>	(5)	For the purposes of the definition of <b><i>notional accumulated SG contributions</i></b> in subsection (1), an actuary is to determine:</p>
              </content>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>an amount representing the cost of death and invalidity cover relevant to the person’s SG minimum contributions; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62A__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>a means of working out such an amount.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-V__dvs-2A__sec-62B">
            <num>62B</num>
            <heading>Preservation of portion of benefit</heading>
            <subsection eId="part-V__dvs-2A__sec-62B__subsec-1">
              <num>1</num>
              <content>
                <p>If a benefit is payable to a person under subsection 62(2), the portion of that benefit worked out under whichever of subsections (3) and (4) of this section applies is to be treated as a preserved benefit under the SIS Act and dealt with accordingly.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2A__sec-62B__subsec-3">
              <num>3</num>
              <content>
                <p>If a person’s employer was liable to pay productivity contributions under <ref href="#sec-110H">section 110H</ref> in respect of the person for the person’s relevant period of employment, the portion of the benefit referred to in subsection (1) is the amount worked out using the formula:</p>
              </content>
              <figure>
                <img src="corpus/images/superannuation-act-1976-fig-7.png" alt=""/>
              </figure>
              <content>
                <p>where:</p>
                <p><b><i>NASGC</i></b> is the notional accumulated SG contributions in respect of the person for the person’s relevant period of employment.</p>
                <p><b><i>AEC</i></b> is that part of the accumulated employer contributions in respect of the person that is based on the operation of paragraphs 110Q(1)(a) and (b) in relation to productivity contributions paid or payable after 30 June 1994.</p>
                <p><b><i>TR</i></b><i> </i>is the percentage figure representing the rate of fund contribution tax applicable to the relevant period of employment.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-2A__sec-62B__subsec-4">
              <num>4</num>
              <content>
                <p>If a person’s employer was liable to pay productivity contributions to a government body scheme in respect of the person for the person’s relevant period of employment, the portion of the benefit referred to in subsection (1) is whichever of the following amounts is determined by CSC after having regard to the views of the government body:</p>
              </content>
              <paragraph eId="part-V__dvs-2A__sec-62B__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>an amount worked out using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-8.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62B__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>an amount worked out using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-9.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62B__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>an amount worked out using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-10.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>NASGC</i></b> is the notional accumulated SG contributions in respect of the person for the person’s relevant period of employment.</p>
                  <p><b><i>AGBC</i></b> is the accumulated government body contributions in respect of the person for the person’s relevant period of employment.</p>
                  <p><b><i>GBB</i></b> is the benefit paid or payable from the government body scheme in respect of the person for the person’s relevant period of employment plus, except where the person ceases to be both a member of the government body scheme and an eligible employee, notional interest on that benefit.</p>
                  <p><b><i>TR</i></b> is the percentage figure representing the rate of fund contribution tax applicable to the relevant period of employment.</p>
                  <p><b><i>GBPROD</i></b> is the total of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62B__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>that part of the amount that has been paid to <role refersTo="#commissioner">the Commissioner</role> or CSC under section 110MA in respect of the person for the person’s relevant period of employment less the amount in the nature of income tax (if any) that is relevant to that amount; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62B__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>interest on the paid amount referred to in paragraph (a).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-2A__sec-62B__subsec-5">
              <num>5</num>
              <content>
                <p>In determining the benefit paid or payable from a government body scheme in respect of a person, CSC may accept a statement from the trustees, the administrator on behalf of the trustees or, if there are no trustees, the administrator of the government body scheme as to:</p>
              </content>
              <paragraph eId="part-V__dvs-2A__sec-62B__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>the amount of benefit paid or payable; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62B__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>the date on which it was paid or is payable; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62B__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>the period in respect of which the benefit was paid or is payable; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62B__subsec-5__para-d">
                <num>d</num>
                <content>
                  <p>rates of interest applicable to amounts of money paid to the scheme; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-2A__sec-62B__subsec-5__para-e">
                <num>e</num>
                <content>
                  <p>any other matter in connection with the payment of the benefit.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-V__dvs-2A__sec-62C">
            <num>62C</num>
            <heading>Application of formulae</heading>
            <content>
              <p>If a single application of a formula set out in <ref href="#sec-62B">section 62B</ref> cannot properly be made for the whole of a person’s relevant period of employment because of a change in the person’s employment, the rate of fund contribution tax or any other thing:</p>
            </content>
            <paragraph eId="part-V__dvs-2A__sec-62C__para-a">
              <num>a</num>
              <content>
                <p>that period is to be broken up into such separate periods as is appropriate for the proper application of such a formula in respect of each such period; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-2A__sec-62C__para-b">
              <num>b</num>
              <content>
                <p>the resulting amounts (including negative amounts) are to be aggregated in respect of the whole of the person’s period of actual contributory service.</p>
              </content>
            </paragraph>
          </section>
        </division>
        <division eId="part-V__dvs-3">
          <num>3</num>
          <heading>Commutation of additional age or early retirement pensions</heading>
          <section eId="part-V__dvs-3__sec-63">
            <num>63</num>
            <heading>Pensions to which Division applies</heading>
            <content>
              <p>This Division applies:</p>
            </content>
            <paragraph eId="part-V__dvs-3__sec-63__para-a">
              <num>a</num>
              <content>
                <p>to additional age retirement pension payable under <ref href="#dvs-1">Division 1</ref> of this Part; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-3__sec-63__para-b">
              <num>b</num>
              <content>
                <p>to additional early retirement pension payable under <ref href="#dvs-2">Division 2</ref> of this Part.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-V__dvs-3__sec-64">
            <num>64</num>
            <heading>Election to commute</heading>
            <subsection eId="part-V__dvs-3__sec-64__subsec-1">
              <num>1</num>
              <content>
                <p>A person who becomes, or is about to become, entitled to a pension to which this Division applies may, not later than 3 months after but not earlier than 3 months before he or she becomes so entitled, make, by notice in writing to CSC, an election to commute that pension into a lump sum benefit payable to him or her.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-3__sec-64__subsec-2">
              <num>2</num>
              <content>
                <p>If a pension to which this Division applies becomes, or is about to become, payable on a date worked out under <ref href="#sec-110T">section 110T</ref>B to a person who elected to postpone payment of that pension under <ref href="#part-VIB">Part VIB</ref>, the person may, not later than 3 months after but not earlier than 3 months before, the pension becomes so payable, make, by notice in writing to CSC, an election to commute that pension into a lump sum benefit payable to him or her.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-3__sec-65">
            <num>65</num>
            <heading>Lump sum benefit payable on commutation</heading>
            <subsection eId="part-V__dvs-3__sec-65__subsec-1">
              <num>1</num>
              <content>
                <p>Where a person makes an election under <ref href="#sec-64">section 64</ref> to commute a pension to which this Division applies, there shall be paid to the person a lump sum benefit equal to his or her accumulated contributions and:</p>
              </content>
              <paragraph eId="part-V__dvs-3__sec-65__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>he or she is not entitled to the pension; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-3__sec-65__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>spouse’s additional pension is not payable under subsection 93(1) to a spouse of the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-3__sec-65__subsec-2">
              <num>2</num>
              <content>
                <p>Where a lump sum benefit is payable under subsection 57(2), paragraph 57AA(2)(c), subsection 61(2) or paragraph 61AB(2)(c) to a person who has made or makes an election under <ref href="#sec-64">section 64</ref>, subsection (1) of this section has effect in relation to him or her as if the reference in that subsection to his or her accumulated contributions were a reference to the amount of those contributions reduced by the amount of the lump sum benefit payable under subsection 57(2), paragraph 57AA(2)(c), subsection 61(2) or paragraph 61AB(2)(c).</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-3__sec-65__subsec-3">
              <num>3</num>
              <content>
                <p>Where a person who is entitled to:</p>
              </content>
              <paragraph eId="part-V__dvs-3__sec-65__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>additional age retirement pension by virtue of <ref href="#sec-57A">section 57A</ref>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-3__sec-65__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>additional early retirement pension by virtue of <ref href="#sec-61A">section 61A</ref>;</p>
                </content>
                <content>
                  <p>has made or makes an election under <ref href="#sec-64">section 64</ref>, subsection (1) of this section has effect in relation to the person as if the reference in that subsection to the person’s accumulated contributions were a reference to the person’s accumulated basic contributions.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
        </division>
        <division eId="part-V__dvs-4">
          <num>4</num>
          <heading>Invalidity benefit</heading>
          <section eId="part-V__dvs-4__sec-66">
            <num>66</num>
            <heading>Entitlement to invalidity pension</heading>
            <subsection eId="part-V__dvs-4__sec-66__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsections (3), (3A) and (4) of this section and to <ref href="#sec-79">section 79</ref>, where a person ceases to be an eligible employee by reason of retirement on the ground of invalidity before attaining his or her maximum retiring age then, except in a case where subsection (2) of this section applies, the person is entitled:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>if the person does not make an election under <ref href="#sec-68">section 68</ref> or 69—to invalidity pension in accordance with <ref href="#sec-67">section 67</ref> and, where the person has paid supplementary contributions, a lump sum benefit in accordance with that section;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if the person makes an election under <ref href="#sec-68">section 68</ref>—to invalidity pension, and a lump sum benefit, in accordance with that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>if the person is entitled to make an election under <ref href="#sec-69">section 69</ref> and makes such an election—to a lump sum benefit in accordance with that section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-66__subsec-2">
              <num>2</num>
              <content>
                <p>Subject to subsections (3), (3A) and (4) of this section and <ref href="#sec-79">section 79</ref>, where:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a person ceases to be an eligible employee by reason of retirement on the ground of invalidity before attaining his or her maximum retiring age;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>there was in force in respect of the person, immediately before the person’s retirement, a benefit classification certificate; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>CSC is of the opinion that the incapacity which was the ground for his or her retirement was caused, or was substantially contributed to, by a physical or mental condition or conditions specified in the certificate or by a physical or mental condition or conditions connected with such a condition or such conditions;</p>
                </content>
                <content>
                  <p>the person is entitled:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>where the period of contributory service of the person is not less than 8 years:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>if the person does not make an election under <ref href="#sec-71">section 71</ref> or 72—to invalidity pension in accordance with <ref href="#sec-70">section 70</ref> and, where the person has paid supplementary contributions, a lump sum benefit in accordance with that section;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if the person makes an election under <ref href="#sec-71">section 71</ref>—to invalidity pension, and a lump sum benefit, in accordance with that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>if the person is entitled to make an election under <ref href="#sec-72">section 72</ref> and makes such an election—to a lump sum benefit in accordance with that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>where the period of contributory service of the person is less than 8 years—to a lump sum benefit in accordance with <ref href="#sec-73">section 73</ref>.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-66__subsec-2A">
              <num>2A</num>
              <content>
                <p>Where CSC is of the opinion that:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2A__para-a">
                <num>a</num>
                <content>
                  <p>a person will, in the near future, cease to be an eligible employee by reason of retirement on the ground of invalidity before attaining the person’s maximum retiring age;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2A__para-b">
                <num>b</num>
                <content>
                  <p>there will be in force in respect of the person, immediately before the person’s retirement, a benefit classification certificate; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2A__para-c">
                <num>c</num>
                <content>
                  <p>the incapacity which will be the ground for the person’s retirement was caused, or was substantially contributed to, by a physical or mental condition or conditions specified in the certificate or by a physical or mental condition or conditions connected with such a condition or such conditions;</p>
                </content>
                <content>
                  <p>then:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2A__para-d">
                <num>d</num>
                <content>
                  <p>CSC shall inform the person in writing that CSC had formed the opinions referred to in paragraphs (a), (b) and (c); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-2A__para-e">
                <num>e</num>
                <content>
                  <p>where the person becomes a person referred to in paragraph (2)(a) and to whom paragraph (2)(b) applies, CSC shall be taken to have formed the opinion referred to in paragraph (2)(c) in relation to that person immediately on the person becoming a person referred to in paragraph (2)(a) unless, whether before or after the person became a person so referred to, CSC informed the person in writing that this subsection is not to apply to the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-66__subsec-2B">
              <num>2B</num>
              <content>
                <p>Where CSC forms the opinion referred to in paragraph (2)(c) in relation to a person on a date after the date on which the person retired, any payment to that person before the first-mentioned date of benefit or of pension purported to be made under subsection (2) shall be deemed to have been as valid as it would have been if CSC had formed that opinion immediately on the person’s retirement.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-66__subsec-3">
              <num>3</num>
              <content>
                <p>Where a person to whom invalidity pension had been payable in accordance with <ref href="#sec-68">section 68</ref> or 71 again became an eligible employee and later ceases to be an eligible employee by reason of retirement on the ground of invalidity before attaining his or her maximum retiring age, he or she is not entitled to invalidity benefit in accordance with <ref href="#sec-67">section 67</ref> or 70, but he or she is entitled to invalidity benefit in accordance with <ref href="#sec-68">section 68</ref> or 71, as the case may be, as if he or she had made an election under whichever of those sections is applicable.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-66__subsec-3A">
              <num>3A</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-3A__para-a">
                <num>a</num>
                <content>
                  <p>a person ceases to be an eligible employee and, upon his or her so ceasing, deferred benefits become applicable in relation to him or her by virtue of <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-3A__para-b">
                <num>b</num>
                <content>
                  <p>deferred benefits cease to be applicable in relation to the person upon a deferred benefit by way of invalidity pension becoming payable to him or her in accordance with <ref href="#sec-68">section 68</ref> or 71;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-3A__para-c">
                <num>c</num>
                <content>
                  <p>the deferred benefit is cancelled under subsection 76(1) upon his or her again becoming an eligible employee or is cancelled under subsection 143(2); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-66__subsec-3A__para-d">
                <num>d</num>
                <content>
                  <p>the person later ceases to be an eligible employee by reason of retirement on the ground of invalidity before attaining his or her maximum retiring age or becomes entitled to deferred benefit by way of invalidity benefit;</p>
                </content>
                <content>
                  <p>the person is not entitled to invalidity benefit in accordance with <ref href="#sec-67">section 67</ref> or 70, but he or she is entitled to invalidity benefit in accordance with <ref href="#sec-68">section 68</ref> or 71, as the case may be, as if he or she had made an election under whichever of those sections is applicable.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-66__subsec-3B">
              <num>3B</num>
              <content>
                <p>Subsections (3) and (3A) shall not be taken to prevent a person who would, but for those subsections, be entitled to make an election under <ref href="#sec-69">section 69</ref> or 72 from making such an election and becoming entitled to invalidity benefit in accordance with whichever of those sections is applicable.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-66__subsec-4">
              <num>4</num>
              <content>
                <p>Subsections (1) and (2) do not apply to a person whose period of prospective service is less than 1 year.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-67">
            <num>67</num>
            <heading>Invalidity benefit where pension not reduced on medical grounds and election not made under section 68 or 69</heading>
            <subsection eId="part-V__dvs-4__sec-67__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies to a person who:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-67__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>is entitled to invalidity benefit by virtue of subsection 66(1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-67__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>does not make an election under <ref href="#sec-68">section 68</ref> or 69.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-67__subsec-2">
              <num>2</num>
              <content>
                <p>Where the period of prospective service of a person to whom this section applies is not less than 30 years, then, subject to subsections (3) and (4A) of this section, the annual rate of the pension to which the person is entitled is 70 per centum of that person’s final annual rate of salary.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-67__subsec-3">
              <num>3</num>
              <content>
                <p>Where the period of contributory service of a person to whom this section applies exceeds 30 years, then, subject to subsection (4A), the annual rate of the pension to which the person is entitled is:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-67__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>if that period of contributory service consists of 30 complete years and a part of a year—such percentage of the person’s final annual rate of salary as is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-11.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>D</i></b> is the number of days included in that part of a year; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-67__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>if that period of contributory service consists exactly of a number of complete years, or exceeds 40 years—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years included in that period, is applicable in accordance with columns 1 and 2 of Schedule 3; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-67__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>if paragraphs (a) and (b) do not apply—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years, and the part of a year, included in that period of contributory service, is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-12.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P</i></b> is the percentage referred to in paragraph (b); and</p>
                  <p><b><i>D </i></b>is the number of days included in that part of a year.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-67__subsec-4">
              <num>4</num>
              <content>
                <p>Where the period of prospective service of a person to whom this section applies is less than 30 years, then, subject to subsection (4A), the annual rate of the pension to which the person is entitled is:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-67__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>if that period of prospective service consists exactly of a number of complete years—such percentage of the person’s final annual rate of salary as, having regard to that number of years, is applicable in accordance with columns 1 and 2 of Schedule 4; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-67__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>if that period of prospective service consists of a number of complete years and a part of a year—such percentage of the person’s final annual rate of salary as is ascertained in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-13.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P</i></b><i>1</i><sub> </sub>is the percentage referred to in paragraph (a); and</p>
                  <p><b><i>D </i></b>is the number of days included in that part of a year; and</p>
                  <p><b><i>P</i></b><i>2</i> is equal to: </p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-67__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>if the person’s period of prospective service is not less than 20 years—1.4; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-67__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>if the person’s period of prospective service is less than 20 years—2.8.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-67__subsec-4A">
              <num>4A</num>
              <content>
                <p>If the surcharge debt account of a person to whom this section applies is in debit when invalidity pension becomes payable to the person, the annual rate of the pension to which the person is entitled is the rate worked out as provided in subsection 80D(1).</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-67__subsec-5">
              <num>5</num>
              <content>
                <p>Where a person to whom this section applies has paid supplementary contributions, the lump sum benefit to which the person is entitled is an amount equal to the person’s accumulated supplementary contributions.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-68">
            <num>68</num>
            <heading>Election where benefit not reduced on medical grounds</heading>
            <subsection eId="part-V__dvs-4__sec-68__subsec-1">
              <num>1</num>
              <content>
                <p>A person who becomes, or is about to become, entitled to invalidity pension by virtue of subsection 66(1) may, not later than 3 months after becoming, but not earlier than 3 months before he or she becomes, so entitled, elect, by notice in writing to CSC, that, in lieu of benefit being payable in accordance with <ref href="#sec-67">section 67</ref>, pension and lump sum benefit be paid in accordance with this section.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-68__subsec-2">
              <num>2</num>
              <content>
                <p>Where a person makes an election under subsection (1) and the period of prospective service of the person is not less than 30 years, then, subject to subsections (3) and (4A), the annual rate of the pension to which the person is entitled is 50 per centum of that person’s final annual rate of salary.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-68__subsec-3">
              <num>3</num>
              <content>
                <p>Where a person makes an election under subsection (1) and the period of contributory service of the person exceeds 30 years, then, subject to subsection (4A), the annual rate of the pension to which the person is entitled is:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-68__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>if that period of contributory service consists of 30 complete years and a part of a year—such percentage of the person’s final annual rate of salary as is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-14.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>D </i></b>is the number of days included in that part of a year; or </p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-68__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>if that period of contributory service consists exactly of a number of complete years, or exceeds 40 years—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years included in that period, is applicable in accordance with columns 1 and 3 of Schedule 3; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-68__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>if paragraphs (a) and (b) do not apply—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years, and the part of a year, included in that period of contributory service, is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-15.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P </i></b>is the percentage referred to in paragraph (b); and</p>
                  <p><b><i>D </i></b>is the number of days included in that part of a year.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-68__subsec-4">
              <num>4</num>
              <content>
                <p>Where a person makes an election under subsection (1) and the period of prospective service of the person is less than 30 years, then, subject to subsection (4A), the annual rate of the pension to which the person is entitled is:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-68__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>if that period of prospective service consists exactly of a number of complete years—such percentage of the person’s final annual rate of salary as, having regard to that number of years, is applicable in accordance with columns 1 and 3 of Schedule 4; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-68__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>if that period of prospective service consists of a number of complete years and a part of a year—such percentage of the person’s final annual rate of salary as is ascertained in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-16.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P</i></b><i>1</i> is the percentage referred to in paragraph (a); and</p>
                  <p><b><i>D </i></b>is the number of days included in that part of a year; and</p>
                  <p><b><i>P</i></b><i>2</i> is equal to: </p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-68__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>if the person’s period of prospective service is not less than 20 years—1; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-68__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>if the person’s period of prospective service is less than 20 years—2.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-68__subsec-4A">
              <num>4A</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-68__subsec-4A__para-a">
                <num>a</num>
                <content>
                  <p>a person makes an election under subsection (1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-68__subsec-4A__para-b">
                <num>b</num>
                <content>
                  <p>the person’s surcharge debt account is in debit when invalidity pension becomes payable to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-68__subsec-4A__para-c">
                <num>c</num>
                <content>
                  <p>the person does not make an election under <ref href="#sec-80B">section 80B</ref>;</p>
                </content>
                <content>
                  <p>the annual rate of the pension to which the person is entitled is the rate worked out as provided in subsection 80D(1).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-68__subsec-5">
              <num>5</num>
              <content>
                <p>Where a person makes an election under subsection (1), the lump sum benefit to which the person is entitled is an amount equal to the person’s accumulated contributions.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-68__subsec-6">
              <num>6</num>
              <content>
                <p>A person who makes an election under <ref href="#sec-69">section 69</ref> is not entitled to make an election under subsection (1) of this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-69">
            <num>69</num>
            <heading>Election where benefit not reduced on medical grounds and period of prospective service less than 8 years</heading>
            <subsection eId="part-V__dvs-4__sec-69__subsec-1">
              <num>1</num>
              <content>
                <p>A person:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-69__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>who becomes, or is about to become, entitled to invalidity benefit by virtue of subsection 66(1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-69__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>whose period of prospective service, at the time of his or her so becoming entitled to invalidity benefit is, or will be, less than 8 years;</p>
                </content>
                <content>
                  <p>may, not later than 3 months after becoming, but not earlier than 3 months before he or she becomes, so entitled, elect, by notice in writing to CSC, that, in lieu of benefit being payable in accordance with <ref href="#sec-67">section 67</ref>, lump sum benefit be paid in accordance with this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-69__subsec-2">
              <num>2</num>
              <content>
                <p>Where a person makes an election under subsection (1), then, subject to subsection (3), the lump sum benefit to which the person is entitled is an amount equal to whichever is the greater of:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-69__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-69__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>3½ times the amount of the person’s accumulated basic contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-69__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount of the person’s accumulated supplementary contributions (if any); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-69__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-69__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>one-half of the amount that is the amount per annum of the person’s final annual rate of salary; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-69__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount of the person’s accumulated supplementary contributions (if any).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-69__subsec-3">
              <num>3</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-69__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a person makes an election under subsection (1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-69__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the person’s surcharge debt account is in debit when invalidity benefit becomes payable to the person;</p>
                </content>
                <content>
                  <p>the lump sum benefit to which the person is entitled is an amount equal to the difference between:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-69__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the amount that would be payable to the person under subsection (2) if this subsection did not apply to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-69__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>the person’s surcharge deduction amount.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-69__subsec-4">
              <num>4</num>
              <content>
                <p>A person who makes an election under <ref href="#sec-68">section 68</ref> is not entitled to make an election under subsection (1) of this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-70">
            <num>70</num>
            <heading>Invalidity benefit where benefit reduced on medical grounds, period of contributory service not less than 8 years and election not made under section 71 or 72</heading>
            <subsection eId="part-V__dvs-4__sec-70__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies to a person:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>who is entitled to invalidity benefit by virtue of subsection 66(2);</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>whose period of contributory service is not less than 8 years; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>who has not made an election under <ref href="#sec-71">section 71</ref> or 72.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-70__subsec-2">
              <num>2</num>
              <content>
                <p>Where the period of prospective service of a person to whom this section applies is not less than 30 years, then, subject to subsection (4A), the annual rate of the pension to which the person is entitled is:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>if the person’s period of contributory service consists exactly of a number of complete years—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years included in that period of contributory service, is applicable in accordance with columns 1 and 2 of Schedule 5; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if paragraph (a) does not apply—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years, and the part of a year, included in the person’s period of contributory service, is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-17.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P</i></b> is the percentage referred to in paragraph (a); and</p>
                  <p><b><i>D</i></b> is the number of days in that part of a year.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-70__subsec-3">
              <num>3</num>
              <content>
                <p>Where the period of prospective service of a person to whom this section applies is less than 30, but is not less than 20, years, then, subject to subsection (4A), the annual rate of the pension to which the person is entitled is an amount per annum calculated by:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>ascertaining the amount per annum that is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>if the person’s period of prospective service consists exactly of a number of complete years—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years included in that period of prospective service, is applicable in accordance with columns 1 and 2 of Schedule 6; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>if subparagraph (i) does not apply—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years, and the part of a year, included in the person’s period of prospective service, is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-18.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>multiplying the amount so ascertained by:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>if the person’s period of contributory service consists exactly of a number of complete years—such factor as, having regard to that number of years, is applicable in accordance with Schedule 7; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>if subparagraph (i) does not apply—such factor as, having regard to the number of complete years, and the part of a year, included in the person’s period of contributory service, is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-19.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P</i></b><b> </b>is the percentage referred to in subparagraph (a)(i); and</p>
                  <p><b><i>D</i></b><i>1 </i>is the number of days in the part of a year referred to in subparagraph (a)(ii); and</p>
                  <p><b><i>F</i></b><b> </b>is the factor referred to in subparagraph (b)(i); and</p>
                  <p><b><i>D</i></b><i>2 </i>is the number of days in the part of a year referred to in subparagraph (b)(ii).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-70__subsec-4">
              <num>4</num>
              <content>
                <p>Where the period of prospective service of a person to whom this section applies is less than 20 years, then, subject to subsection (4A), the annual rate of the pension to which the person is entitled is:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>if the person’s period of contributory service consists exactly of a number of complete years—such percentage of the person’s final annual rate of salary as, having regard to that number of complete years, is applicable in accordance with columns 1 and 2 of Schedule 8; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-70__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>if paragraph (a) does not apply—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years, and the part of a year, included in the person’s period of contributory service, is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-20.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P </i></b>is the percentage referred to in paragraph (a); and</p>
                  <p><b><i>D </i></b>is the number of days in the part of a year included in the person’s period of contributory service.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-70__subsec-4A">
              <num>4A</num>
              <content>
                <p>If the surcharge debt account of a person to whom this section applies is in debit when invalidity pension becomes payable to the person, the annual rate of the pension to which the person is entitled is the rate worked out as provided in subsection 80D(1).</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-70__subsec-5">
              <num>5</num>
              <content>
                <p>Where a person to whom this section applies has paid supplementary contributions, the lump sum benefit to which the person is entitled is an amount equal to the person’s accumulated supplementary contributions.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-71">
            <num>71</num>
            <heading>Election where benefit reduced on medical grounds, period of contributory service not less than 8 years</heading>
            <subsection eId="part-V__dvs-4__sec-71__subsec-1">
              <num>1</num>
              <content>
                <p>A person:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>who becomes, or is about to become, entitled to invalidity benefit by virtue of subsection 66(2); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>whose period of contributory service, at the time of his or her so becoming entitled to invalidity benefit is not, or will not be, less than 8 years;</p>
                </content>
                <content>
                  <p>may, not later than 3 months after becoming, but not earlier than 3 months before he or she becomes, so entitled, elect, by notice in writing to CSC, that, in lieu of benefit being payable in accordance with <ref href="#sec-70">section 70</ref>, pension and lump sum benefit be paid in accordance with this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-71__subsec-2">
              <num>2</num>
              <content>
                <p>Where a person makes an election under subsection (1) and the period of prospective service of the person is not less than 30 years, then, subject to subsection (4A), the annual rate of the pension to which the person is entitled is:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>if the person’s period of contributory service consists exactly of a number of complete years—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years included in that period of contributory service, is applicable in accordance with columns 1 and 3 of Schedule 5; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if paragraph (a) does not apply—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years, and the part of a year, included in the person’s period of contributory service, is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-21.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P </i></b>is the percentage referred to in paragraph (a); and</p>
                  <p><b><i>D </i></b>is the number of days in that part of a year.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-71__subsec-3">
              <num>3</num>
              <content>
                <p>Where a person makes an election under subsection (1) and the period of prospective service of the person is less than 30, but is not less than 20, years, then, subject to subsection (4A), the annual rate of the pension to which the person is entitled is an amount per annum calculated by:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>ascertaining the amount per annum that is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>if the person’s period of prospective service consists exactly of a number of complete years—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years included in that period of prospective service, is applicable in accordance with columns 1 and 3 of Schedule 6; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>if subparagraph (i) does not apply—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years, and the part of a year, included in the person’s period of prospective service, is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-22.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>multiplying the amount so ascertained by:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>if the person’s period of contributory service consists exactly of a number of complete years—such factor as, having regard to that number of years, is applicable in accordance with Schedule 7; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>if subparagraph (i) does not apply—such factor as, having regard to the number of complete years, and the part of a year, included in the person’s period of contributory service, is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-23.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P</i></b> is the percentage referred to in subparagraph (a)(i); and</p>
                  <p><b><i>D</i></b><sub>1</sub> is the number of days in the part of a year referred to in subparagraph (a)(ii); and</p>
                  <p><b><i>F </i></b>is the factor referred to in subparagraph (b)(i); and</p>
                  <p><b><i>D</i></b><sub>2 </sub> is the number of days in the part of a year referred to in subparagraph (b)(ii).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-71__subsec-4">
              <num>4</num>
              <content>
                <p>Where a person makes an election under subsection (1) and the period of prospective service of the person is less than 20 years, then, subject to subsection (4A), the annual rate of the pension to which the person is entitled is:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>if the person’s period of contributory service consists exactly of a number of complete years—such percentage of the person’s final annual rate of salary as, having regard to that number of complete years, is applicable in accordance with columns 1 and 3 of Schedule 8; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>if paragraph (a) does not apply—such percentage of the person’s final annual rate of salary as, having regard to the number of complete years, and the part of a year, included in the person’s period of contributory service, is calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-24.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>P</i></b> is the percentage referred to in paragraph (a); and</p>
                  <p><b><i>D</i></b> is the number of days in the part of a year included in the person’s period of contributory service.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-71__subsec-4A">
              <num>4A</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-4A__para-a">
                <num>a</num>
                <content>
                  <p>a person makes an election under subsection (1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-4A__para-b">
                <num>b</num>
                <content>
                  <p>the person’s surcharge debt account is in debit when invalidity pension becomes payable to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-71__subsec-4A__para-c">
                <num>c</num>
                <content>
                  <p>the person does not make an election under <ref href="#sec-80B">section 80B</ref>;</p>
                </content>
                <content>
                  <p>the annual rate of the pension to which the person is entitled is the rate worked out as provided in subsection 80D(1).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-71__subsec-5">
              <num>5</num>
              <content>
                <p>Where a person makes an election under subsection (1), the lump sum benefit to which the person is entitled is an amount equal to the person’s accumulated contributions.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-71__subsec-6">
              <num>6</num>
              <content>
                <p>A person who makes an election under <ref href="#sec-72">section 72</ref> is not entitled to make an election under subsection (1) of this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-72">
            <num>72</num>
            <heading>Election where benefit reduced on medical grounds and period of contributory service less than 15, but not less than 8, years</heading>
            <subsection eId="part-V__dvs-4__sec-72__subsec-1">
              <num>1</num>
              <content>
                <p>A person:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-72__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>who becomes, or is about to become, entitled to invalidity benefit by virtue of subsection 66(2); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-72__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>whose period of contributory service, at the time of his or her so becoming entitled to invalidity benefit is, or will be, less than 15, but not less than 8, years;</p>
                </content>
                <content>
                  <p>may, not later than 3 months after becoming, but not earlier than 3 months before he or she becomes, so entitled, elect, by notice in writing to CSC, that, in lieu of benefit being payable in accordance with <ref href="#sec-70">section 70</ref>, lump sum benefit be paid in accordance with this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-72__subsec-2">
              <num>2</num>
              <content>
                <p>Where a person makes an election under subsection (1), then, subject to subsection (3), the lump sum benefit to which the person is entitled is an amount equal to whichever is the greater of:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-72__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-72__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>3½ times the amount of the person’s accumulated basic contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-72__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount of the person’s accumulated supplementary contributions (if any); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-72__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-72__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>one-half of the amount that is the amount per annum of the person’s final annual rate of salary; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-72__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount of the person’s accumulated supplementary contributions (if any).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-72__subsec-3">
              <num>3</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-72__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a person makes an election under subsection (1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-72__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the person’s surcharge debt account is in debit when invalidity pension becomes payable to the person;</p>
                </content>
                <content>
                  <p>the lump sum benefit to which the person is entitled is an amount equal to the difference between:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-72__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the amount that would be payable to the person under subsection (2) if this subsection did not apply to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-72__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>the person’s surcharge deduction amount.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-72__subsec-4">
              <num>4</num>
              <content>
                <p>A person who makes an election under <ref href="#sec-71">section 71</ref> is not entitled to make an election under subsection (1) of this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-73">
            <num>73</num>
            <heading>Invalidity benefit where benefit reduced on medical grounds and period of contributory service less than 8 years</heading>
            <subsection eId="part-V__dvs-4__sec-73__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies to a person:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-73__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>who is entitled to invalidity benefit by virtue of subsection 66(2); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>whose period of contributory service is less than 8 years.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-73__subsec-2">
              <num>2</num>
              <content>
                <p>Subject to subsection (3), the lump sum benefit to which a person to whom this section applies is entitled is an amount equal to whichever is the greater of:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-73__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>3½ times the amount of the person’s accumulated basic contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount of the person’s accumulated supplementary contributions (if any); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>one-half of the amount that is the amount per annum of the person’s final annual rate of salary; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount of the person’s accumulated supplementary contributions (if any).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-73__subsec-3">
              <num>3</num>
              <content>
                <p>If the person’s surcharge debt account is in debit when invalidity benefit becomes payable to the person, the lump sum benefit to which the person is entitled is an amount equal to the difference between:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-73__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the amount that would be payable to the person under subsection (2) if this subsection did not apply to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the person’s surcharge deduction amount.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-73A">
            <num>73A</num>
            <heading>Reduction of invalidity pensions because of earnings</heading>
            <subsection eId="part-V__dvs-4__sec-73A__subsec-1">
              <num>1</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>earnings rate</i></b>, in relation to an invalidity pensioner, means the amount per annum last estimated by CSC under subsection (3) as the annual rate of the personal earnings of the pensioner.</p>
                <p><b><i>invalidity pensioner</i></b> means a person to whom invalidity pension is payable and who has not attained the age of 65 years.</p>
                <p><b><i>personal earnings</i></b>, in relation to an invalidity pensioner, means salary, wages, fees or other amounts received by the pensioner for services rendered, or work performed, by the pensioner, and includes:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>remuneration paid to the pensioner as the director of a company; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>commission received by the pensioner for canvassing, collecting or similar activities.</p>
                </content>
                <content>
                  <p><b><i>prescribed maximum rate</i></b> means:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	immediately before 1 January 2002—the rate that was the prescribed maximum rate under this section immediately before the commencement of item 1 of Schedule 2 to the <i>Superannuation Legislation Amendment (Indexation) Act 2001</i>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>on or after <date date="2002-01-01">1 January 2002</date>—the rate that is the prescribed maximum rate because of subsection (2).</p>
                </content>
                <content>
                  <p><b><i>prescribed percentage</i></b>, in relation to a prescribed half-year, means the prescribed percentage in relation to that half-year for the purposes of section 148.</p>
                  <p><b><i>prescribed half</i></b><b><i>-</i></b><b><i>year</i></b> means a prescribed half-year within the meaning of Part X.</p>
                  <p><b><i>relevant maximum rate</i></b>, in relation to an invalidity pensioner, means:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the prescribed maximum rate; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>75% of the amount per annum worked out by increasing the final annual rate of salary of the pensioner by the same percentage as any overall percentage increase in AWOTE that occurred during the period since the pensioner ceased to be an eligible employee (being an overall increase worked out from estimates of changes in AWOTE in respect of the period published by the Australian Statistician, other than estimates published in substitution for earlier estimates);</p>
                </content>
                <content>
                  <p>whichever is the greater.</p>
                  <p><b><i>relevant pension rate</i></b>, in relation to an invalidity pensioner, means:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>where the pensioner did not make an election under <ref href="#sec-68">section 68</ref> or 71—the annual rate of the invalidity pension of the pensioner; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>where the pensioner made such an election—the rate that would have been the annual rate of that pension if the pensioner had not made the election.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-73A__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	Where rates at which invalidity pensions were payable immediately before the commencement of a prescribed half-year are increased in accordance with <b><i>prescribed maximum rate</i></b> or the previous operation of this subsection) the prescribed maximum rate is increased, with effect from that commencement, by the prescribed percentage, in relation to that prescribed half-year, of that rate.<ref href="#sec-148">section 148</ref>, the rate that, immediately before that commencement, was (because of paragraph (a) of the definition of </p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-73A__subsec-3">
              <num>3</num>
              <content>
                <p>Where an invalidity pensioner or a person acting on behalf of the pensioner gives CSC particulars of the pensioner’s personal earnings and an estimate of those earnings for the next 12 months (whether in compliance with a notice under subsection 74(1) or otherwise), CSC shall estimate the amount per annum that is the annual rate of the personal earnings of the pensioner.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-73A__subsec-4">
              <num>4</num>
              <content>
                <p>Subject to subsections (5) and (6) but notwithstanding any other provision of this Act, during any period during which the sum of the relevant pension rate of an invalidity pensioner and the earnings rate of the pensioner exceeds the relevant maximum rate for the pensioner, then:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>where the lesser of the excess or of that earnings rate is less than the annual rate of the invalidity pension of the pensioner—the amount of the fortnightly instalments of that pension shall be ascertained as if the annual rate of the pension were reduced by the lesser of the excess or of that earnings rate; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>where the lesser of the excess or of that earnings rate is equal to or exceeds the annual rate of that pension—the pension is suspended.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-73A__subsec-5">
              <num>5</num>
              <content>
                <p>If, after making a calculation for the purposes of subsection (4), CSC ascertains that an invalidity pensioner has been, or is being, paid instalments of invalidity pension, that, by virtue of that subsection, should not have been, or be, paid or the amount of which should have been, or be, lower, then, notwithstanding that subsection, those instalments shall be taken to have been, or be, lawfully paid.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-73A__subsec-6">
              <num>6</num>
              <content>
                <p>If, after making a calculation for the purposes of subsection (4), CSC ascertains that an invalidity pensioner has, because of a previous calculation for those purposes, not been paid instalments of invalidity pension that should have been paid or been paid instalments of invalidity pension the amount of which should have been higher, that invalidity pensioner is not entitled to be paid, but may be paid, the amount of those instalments or of the balance of those instalments, as the case may be.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-73A__subsec-7">
              <num>7</num>
              <content>
                <p>Where an invalidity pensioner:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-7__para-a">
                <num>a</num>
                <content>
                  <p>is, on the commencement of this section, in receipt of personal earnings; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-7__para-b">
                <num>b</num>
                <content>
                  <p>begins, after the commencement of this section, to receive personal earnings;</p>
                </content>
                <content>
                  <p>the pensioner, or a person acting on behalf of the pensioner, shall give CSC particulars in writing of these personal earnings and an estimate of the amount of the personal earnings that the pensioner expects to receive in the next 12 months.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-73A__subsec-8">
              <num>8</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-8__para-a">
                <num>a</num>
                <content>
                  <p>an estimate of the personal earnings of an invalidity pensioner has been given to CSC under this Act; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-73A__subsec-8__para-b">
                <num>b</num>
                <content>
                  <p>the pensioner or a person acting on behalf of the pensioner revises that estimate;</p>
                </content>
                <content>
                  <p>the pensioner or the person acting on behalf of the pensioner shall give to CSC particulars in writing of the personal earnings of the pensioner and an estimate of those earnings for the next 12 months.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-73A__subsec-9">
              <num>9</num>
              <content>
                <p>In ascertaining, for the purposes of this Act or of the superseded Act, the annual rate of an invalidity pension or the rate at which an invalidity pension is payable, any reduction or suspension under this section shall be disregarded but nothing in this subsection or in any other provision of this Act or in any provision of the superseded Act shall be taken to imply that a person is entitled to be paid an amount not paid because of such a reduction or suspension.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-73B">
            <num>73B</num>
            <heading>Reduction of invalidity pensions because of pre-assessment payments</heading>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-V__dvs-4__sec-73B__para-a">
              <num>a</num>
              <content>
                <p>	(a)	a person is entitled to receive payments of a kind mentioned in <b><i>pre</i></b><b><i>-</i></b><b><i>assessment payments</i></b>); and<ref href="#sec-54L">section 54L</ref> (in this section called </p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-4__sec-73B__para-b">
              <num>b</num>
              <content>
                <p>the person is retired on the ground of invalidity with effect from a day occurring during the period of the person’s entitlement to pre-assessment payments;</p>
              </content>
              <content>
                <p>the person is entitled to invalidity pension in respect of a pension pay day immediately preceding a contribution day occurring during that period only to the extent (if any) by which the amount of pension that, but for this section, would be payable exceeds the amount of pre-assessment payment payable on that contribution day.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-V__dvs-4__sec-74">
            <num>74</num>
            <heading>Power of the CSC to require invalidity pensioner to be medically examined etc.</heading>
            <subsection eId="part-V__dvs-4__sec-74__subsec-1">
              <num>1</num>
              <content>
                <p>CSC may, by notice in writing given to a person to whom invalidity pension is payable, require the person:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>to submit himself or herself for medical examination by a medical practitioner at a time, being a time before the person attains the age of 65 years, and place specified in the notice; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>to give in writing to CSC, within such period as is specified in the notice, being a period that ends before the person attains the age of 65 years:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>such information as is required by the notice with respect to any employment (whether as an employee or on the person’s own account) in which the person has been engaged during such period as is specified in the notice; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>particulars of the person’s personal earnings, <ref href="#sec-73A">within the meaning of section 73A</ref>, and an estimate of the amount of those earnings that the person expects to receive in the next 12 months.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-2">
              <num>2</num>
              <content>
                <p>A notice under subsection (1) shall set out the effect of subsection (3).</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-3">
              <num>3</num>
              <content>
                <p>Where a person fails to comply with a notice given under subsection (1) and CSC is not satisfied that there was a reasonable excuse for the failure, CSC may, by notice in writing given to the person, suspend the person’s invalidity pension with effect from such day as CSC determines, being a day not earlier than:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>in a case where the first-mentioned notice required the person to submit himself or herself for medical examination on a day specified in the notice—the day next following that day; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>in a case where the first-mentioned notice required the person to furnish information within a period specified in the notice—the day next following the expiration of that period.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-4">
              <num>4</num>
              <content>
                <p>A notice to a person under subsection (3) shall set out the effect of subsections (5C), (5E) and (5F) and of <ref href="#sec-74A">section 74A</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-5">
              <num>5</num>
              <content>
                <p>Subject to <ref href="#sec-74A">section 74A</ref>, a suspension of a person’s invalidity pension under subsection (3) continues in force, unless sooner revoked, until the person attains the age of 65 years.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-5A">
              <num>5A</num>
              <content>
                <p>Invalidity pension is not payable in respect of a period during which a suspension of the pension under subsection (3) is in force.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-5B">
              <num>5B</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-5B__para-a">
                <num>a</num>
                <content>
                  <p>the invalidity pension of a person is suspended under subsection (3); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-5B__para-b">
                <num>b</num>
                <content>
                  <p>CSC, having regard to such matters as he or she considers relevant, is of the opinion that the suspension should be revoked;</p>
                </content>
                <content>
                  <p>CSC may, by notice in writing given to the person or to the person and a person acting on the person’s behalf, as the case requires, revoke the suspension with effect from such day as CSC determines, being a day not later than the day on which the notice is given.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-5C">
              <num>5C</num>
              <content>
                <p>	(5C)	Without limiting subsection (5B), where the invalidity pension of a person (in this subsection referred to as the <b><i>relevant person</i></b>) is suspended under subsection (3), the relevant person, or another person acting on his or her behalf, may, by notice in writing given to CSC, request CSC to revoke the suspension, and where such a request is made, CSC shall, by notice in writing given to the relevant person or to the relevant person and the other person, as the case may be:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-5C__para-a">
                <num>a</num>
                <content>
                  <p>if the pension has been suspended by virtue of the relevant person’s having failed to comply with a notice requiring the relevant person to submit himself or herself for medical examination—require the relevant person to submit himself or herself for medical examination by a medical practitioner at a time, being a time before the relevant person attains the age of 65 years, and place specified in the second-mentioned notice; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-5C__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	if the pension has been suspended by virtue of the relevant person’s having failed to comply with a notice requiring the relevant person to give information to CSC (in this paragraph referred to as <b><i>the original notice</i></b>)—require the relevant person to give in writing to CSC, within such period as is specified in the second-mentioned notice, being a period that ends before the relevant person attains the age of 65 years, such information as was required by the original notice to be given.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-5D">
              <num>5D</num>
              <content>
                <p>A notice given by CSC under subsection (5C) shall set out the effects of subsections (5E) and (5F) and of <ref href="#sec-74A">section 74A</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-5E">
              <num>5E</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-5E__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	because of a request having been made to revoke the suspension of the invalidity pension of a person (in this subsection referred to as the <b><i>relevant person</i></b>), a notice under subsection (5C) is given to the relevant person or to the relevant person and another person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-5E__para-b">
                <num>b</num>
                <content>
                  <p>either:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-5E__para-i">
                <num>i</num>
                <content>
                  <p>the relevant person complies with the notice; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-5E__para-ii">
                <num>ii</num>
                <content>
                  <p>the relevant person fails to comply with the notice but CSC is satisfied that there was a reasonable excuse for the failure;</p>
                </content>
                <content>
                  <p>CSC shall, by notice in writing given to the relevant person or to the relevant person and the other person, as the case may be, revoke the suspension with effect from such day as CSC determines, being a day not later than:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-5E__para-c">
                <num>c</num>
                <content>
                  <p>in a case to which subparagraph (b)(i) applies—the day on which the relevant person so complied with the notice; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-5E__para-d">
                <num>d</num>
                <content>
                  <p>in a case to which subparagraph (b)(ii) applies—the day on which CSC became so satisfied.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-5F">
              <num>5F</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-5F__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	because of a request having been made to revoke the suspension of the invalidity pension of a person (in this subsection referred to as the <b><i>relevant person</i></b>), a notice under subsection (5C) is given to the relevant person or to the relevant person and another person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-5F__para-b">
                <num>b</num>
                <content>
                  <p>the relevant person fails to comply with the notice and CSC is not satisfied that there was a reasonable excuse for the failure;</p>
                </content>
                <content>
                  <p>CSC shall, by notice in writing given to the relevant person or to the relevant person and the other person, as the case may be, refuse to revoke the suspension.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-5G">
              <num>5G</num>
              <content>
                <p>A notice under subsection (5F) shall set out the effect of <ref href="#sec-74A">section 74A</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-6">
              <num>6</num>
              <content>
                <p>Where a person whose invalidity pension has been suspended under subsection (3) of this section or subsection 73A(4) dies before the invalidity pension again becomes payable, he or she shall, for the purposes of subsection 93(2), 106(1) or 108(1), be deemed to have been in receipt of invalidity pension at the time of his or her death and, for the purposes of <ref href="#sec-96">section 96</ref> and subsections 106(3) and 108(3), the pension shall be deemed to have been payable at the rate at which it would have been payable to him or her if it had not been suspended.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-7">
              <num>7</num>
              <content>
                <p>Where invalidity pension again becomes payable to a person whose pension was suspended under subsection (3) of this section or subsection 73A(4), the person shall, for the purposes of the application of <ref href="#part-X">Part X</ref> in relation to the pension, be deemed to have been in receipt of invalidity pension during the period of the suspension at the rate at which it would have been payable to him or her if it had not been suspended.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-8">
              <num>8</num>
              <content>
                <p>The cost of any medical examination carried out for the purposes of this section shall be treated as part of the cost of the administration of this Act.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-9">
              <num>9</num>
              <content>
                <p>Where CSC is required by this section to give a person a notice, the notice shall be taken to have been given to the person if:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-9__para-a">
                <num>a</num>
                <content>
                  <p>the notice is served on the person personally;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-9__para-b">
                <num>b</num>
                <content>
                  <p>the notice is sent to the person by pre-paid post as a letter and the person acknowledges receipt of the letter; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-9__para-c">
                <num>c</num>
                <content>
                  <p>where CSC has caused all reasonable steps to be taken to ascertain a reliable address of the person, the notice is sent to the person by pre-paid post to:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-9__para-i">
                <num>i</num>
                <content>
                  <p>in a case where CSC is satisfied that at least one reliable address of the person has been ascertained—that reliable address, or one of the reliable addresses, ascertained; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-74__subsec-9__para-ii">
                <num>ii</num>
                <content>
                  <p>in any other case—the last address of the person known to CSC.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-10">
              <num>10</num>
              <content>
                <p>A reference in subsection (9) to a reliable address of a person shall be read as a reference to an address where, if a letter were sent to the person by pre-paid post to the address, the person would probably receive the letter.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-74__subsec-11">
              <num>11</num>
              <content>
                <p>Nothing in this section shall be taken, by implication, to exclude or limit the application of <ref href="#part-XI">Part XI</ref>A of the superseded Act to decisions of CSC (within the meaning of that Act) under this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-74A">
            <num>74A</num>
            <heading>Cancellation of invalidity pension where pension suspended for 12 months etc.</heading>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-V__dvs-4__sec-74A__para-a">
              <num>a</num>
              <content>
                <p>a person’s invalidity pension is suspended under subsection 74(3);</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-4__sec-74A__para-b">
              <num>b</num>
              <content>
                <p>immediately before the suspension, the person had not attained the age of 64 years; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-4__sec-74A__para-c">
              <num>c</num>
              <content>
                <p>the suspension is not revoked:</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-4__sec-74A__para-i">
              <num>i</num>
              <content>
                <p>in a case where a request to revoke the suspension is made under <ref href="#sec-74">section 74</ref> before the expiration of a period of 12 months after the suspension came into force and CSC does not make a decision under <ref href="#sec-74">section 74</ref> in relation to that request within that period—upon the making of that decision; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-4__sec-74A__para-ii">
              <num>ii</num>
              <content>
                <p>in any other case—for a period of 12 months;</p>
              </content>
              <content>
                <p>CSC may, by notice in writing given to the person, cancel the person’s entitlement to invalidity pension.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-V__dvs-4__sec-75">
            <num>75</num>
            <heading>Invalidity pensioner restored to health to be found employment</heading>
            <subsection eId="part-V__dvs-4__sec-75__subsec-1">
              <num>1</num>
              <content>
                <p>Where CSC is satisfied, after receiving the report or reports of a medical practitioner or medical practitioners with respect to the health of a person to whom invalidity pension is payable, that the health of the person has become so restored as to enable him or her to perform duties of a kind that are, in the opinion of CSC, suitable to be performed by him or her (having regard to the duties performed by him or her immediately before his or her retirement on the ground of invalidity and to such other matters as CSC considers relevant), CSC shall so inform such person or authority as CSC considers appropriate with a view to that person or authority finding suitable employment for the pensioner.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-75__subsec-2">
              <num>2</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-75__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the pensioner is offered by the Commonwealth or by an approved authority employment (not being employment on a part-time basis) that involves the performance of duties that, in the opinion of CSC, are suitable to be performed by him or her (having regard to the duties performed by him or her immediately before his or her retirement on the ground of invalidity and to such other matters as CSC considers relevant); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-75__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the person unreasonably refuses or fails to accept the offer <quantity refersTo="#deadline">within 14 days</quantity> after the receipt by him or her of the offer, or within such further period as CSC allows;</p>
                </content>
                <content>
                  <p>CSC may cancel the person’s entitlement to invalidity pension.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-76">
            <num>76</num>
            <heading>Cancellation of invalidity pension where invalidity pensioner again becomes eligible employee etc.</heading>
            <subsection eId="part-V__dvs-4__sec-76__subsec-1">
              <num>1</num>
              <content>
                <p>Upon a person to whom invalidity pension is payable again becoming an eligible employee, his or her entitlement to that pension is, by force of this subsection, cancelled.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-76__subsec-2">
              <num>2</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a person, upon ceasing to be an eligible employee, becomes entitled to invalidity pension;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>his or her entitlement to that pension is cancelled under subsection (1) upon his or her again becoming an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>he or she again ceases to be an eligible employee before attaining his or her maximum retiring age by reason of death or retirement on the ground of invalidity;</p>
                </content>
                <content>
                  <p>the annual rate of any pension that becomes payable under this Act to or in respect of him or her upon or after his or her again ceasing to be an eligible employee as referred to in paragraph (c) shall not be less than:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>in the case of pension payable to the person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the rate at which the invalidity pension referred to in paragraph (a) would have been payable to him or her if he or she had not again become an eligible employee; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if a lesser rate is applicable in relation to him or her under the regulations—that lesser rate; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>in the case of pension payable in respect of the person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the rate at which that pension would have been payable in respect of him or her if he or she had not again become an eligible employee; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if a lesser rate is applicable in relation to him or her under the regulations—that lesser rate.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-76__subsec-3">
              <num>3</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a person’s entitlement to an invalidity pension has, whether before or after the commencement of this subsection, been cancelled under subsection (1) upon the person’s becoming an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the person so became an eligible employee as a result of having been appointed to an office or position on probation; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>after that commencement the person ceases to be an eligible employee before attaining the person’s maximum retiring age; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-76__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>the person so ceased to be an eligible employee as a result of the appointment not being confirmed because the person had a physical or mental condition;</p>
                </content>
                <content>
                  <p>the person is entitled to invalidity pension, and subsection (2) applies, for the purpose of calculating the annual rate of that pension, as if the person had so ceased to be an eligible employee by reason of retirement on the ground of invalidity.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-76A">
            <num>76A</num>
            <heading>Renunciation of invalidity pension in favour of age pension</heading>
            <content>
              <p>Where a person:</p>
            </content>
            <paragraph eId="part-V__dvs-4__sec-76A__para-a">
              <num>a</num>
              <content>
                <p>became entitled to an invalidity pension under <ref href="#sec-66">section 66</ref> after attaining his or her minimum retiring age;</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-4__sec-76A__para-b">
              <num>b</num>
              <content>
                <p>did not make an election under <ref href="#sec-69">section 69</ref> or 72;</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-4__sec-76A__para-c">
              <num>c</num>
              <content>
                <p>would, if he or she had resigned or had retired otherwise than on the ground of invalidity, have been entitled to a pension under <ref href="#sec-55">section 55</ref> or 59; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-4__sec-76A__para-d">
              <num>d</num>
              <content>
                <p>has not attained the age of 65 years;</p>
              </content>
              <content>
                <p>the person may make, by notice in writing to CSC, an election to renounce the invalidity pension and, where the person does so, the person is not entitled to the invalidity pension on and after a day determined by CSC (not being a day earlier than the day on which the election was made).</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-V__dvs-4__sec-77">
            <num>77</num>
            <heading>Partial invalidity pension payable in certain circumstances where invalidity pensioner again becomes eligible employee</heading>
            <subsection eId="part-V__dvs-4__sec-77__subsec-1">
              <num>1</num>
              <content>
                <p>Where the annual rate of salary of a person referred to in <ref href="#sec-76">section 76</ref> is, on the day on which he or she again becomes an eligible employee, less than the annual rate of his or her retirement salary, he or she is entitled to a partial invalidity pension in accordance with this section.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-77__subsec-2">
              <num>2</num>
              <content>
                <p>The annual rate of partial invalidity pension to which a person is, at any time, entitled by virtue of subsection (1) is:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-77__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>if the annual rate of his or her salary is, at that time, not less than one-half of the annual rate of his or her retirement salary—an amount per annum ascertained in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-25.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>A</i></b> is: </p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-77__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>if invalidity pension was payable to the person in accordance with <ref href="#sec-67">section 67</ref> immediately before he or she became entitled to partial invalidity pension—the amount per annum equal to the annual rate at which invalidity pension would have been payable to him or her in accordance with <ref href="#sec-68">section 68</ref> immediately after his or her retirement on the ground of invalidity if he or she had made an election under subsection 68(1) and subsection 68(4A) did not apply to him or her;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-77__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if invalidity pension was payable to the person in accordance with <ref href="#sec-70">section 70</ref> immediately before he or she became entitled to partial invalidity pension—the amount per annum equal to the annual rate at which invalidity pension would have been payable to him or her in accordance with <ref href="#sec-71">section 71</ref> immediately after his or her retirement on the ground of invalidity if he or she had made an election under subsection 71(1) and subsection 71(4A) did not apply to him or her; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-77__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>in any other case—the amount per annum equal to the annual rate at which invalidity pension was payable to him or her immediately after his or her retirement on the ground of invalidity.</p>
                </content>
                <content>
                  <p><b><i>B</i></b><b> </b>is an amount per annum equal to his or her final annual rate of salary on the day that was his or her last day of service before he or she became entitled to the invalidity pension that was payable to him or her immediately before he or she became entitled to partial invalidity pension.</p>
                  <p><b><i>C</i></b><b> </b>is an amount per annum equal to the annual rate of his or her retirement salary; and</p>
                  <p><b><i>D</i></b><b> </b>is an amount per annum equal to his or her annual rate of salary; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-77__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if the annual rate of his or her salary is, at that time, less than one-half of the annual rate of his or her retirement salary—such annual rate as CSC, in its discretion, determines, being an annual rate not less than the rate that would be payable to the person if paragraph (a) applied to him or her.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-77__subsec-3">
              <num>3</num>
              <content>
                <p>Upon the annual rate of salary of a person to whom partial invalidity pension is payable in accordance with this section becoming equal to or greater than the annual rate of his or her retirement salary, his or her entitlement to that pension is, by force of this subsection, cancelled.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-77__subsec-4">
              <num>4</num>
              <content>
                <p>Upon a person to whom partial invalidity pension is payable in accordance with this section ceasing to be an eligible employee, his or her entitlement to that pension is, by force of this subsection, cancelled.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-77__subsec-5">
              <num>5</num>
              <content>
                <p>Subject to subsection (6), a reference in this section to the annual rate of the retirement salary of a person to whom subsection (1) applies shall be read as a reference to the rate that was his or her annual rate of salary immediately before he or she last ceased to be an eligible employee.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-77__subsec-6">
              <num>6</num>
              <content>
                <p>Where at any time CSC, having regard to any changes in rates of remuneration which have occurred since the retirement of a person referred to in subsection (5) and which CSC considers to be relevant, is of the opinion that the annual rate of the retirement salary of the person should, for the purposes of this section, be a rate other than the rate referred to in subsection (5) or a rate specified by CSC in a previous determination made under this subsection, CSC may determine that, for the purposes of this section, the annual rate of the retirement salary of the person shall, from the date of the determination or such other date as is specified in the determination, be deemed to be such rate as is specified in the determination.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-77__subsec-7">
              <num>7</num>
              <content>
                <p>Subject to subsection (8), a reference in the preceding provisions of this section to the annual rate of the salary of a person to whom subsection (1) applies shall, notwithstanding any change in that rate of salary, be read as a reference to the rate that was his or her annual rate of salary on the day on which he or she again became an eligible employee.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-77__subsec-8">
              <num>8</num>
              <content>
                <p>Where at any time CSC, having regard to any changes in the annual rate of salary of a person referred to in subsection (7) which have occurred since he or she again became an eligible employee and which CSC considers to be relevant, is of the opinion that the annual rate of salary of the person should, for the purposes of this section, be a rate other than the rate referred to in subsection (7) or a rate specified by CSC in a previous determination made under this subsection, CSC may determine that, for the purposes of this section, the annual rate of the salary of the person shall, from the date of the determination or such other date as is specified in the determination, be deemed to be such rate as is specified in the determination.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-78">
            <num>78</num>
            <heading>Partial invalidity pension where eligible employee’s salary decreases for health reasons</heading>
            <subsection eId="part-V__dvs-4__sec-78__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to <ref href="#sec-78A">section 78A</ref>, if the annual rate of salary of an eligible employee who has not attained his or her maximum retiring age and is not entitled to partial invalidity pension in accordance with <ref href="#sec-77">section 77</ref> decreases under such circumstances that CSC is satisfied that the decrease can properly be regarded as attributable to physical or mental incapacity and:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-78__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the number of complete years included in the period that would have been his or her period of contributory service if he or she had ceased to be an eligible employee on the day immediately preceding the day on which that rate decreases is not less than 8 years; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-78__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>where the number of complete years included in that period is less than 8 years:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-78__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>a benefit classification certificate is not in force in respect of him or her immediately before that last-mentioned day; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-78__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>a benefit classification certificate is so in force in respect of him or her but CSC is of the opinion that the physical or mental incapacity was not caused, or substantially contributed to, by a physical or mental condition or conditions specified in the certificate or a physical or mental condition or conditions connected with such a condition or such conditions;</p>
                </content>
                <content>
                  <p>he or she is entitled to a partial invalidity pension in accordance with this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-78__subsec-2">
              <num>2</num>
              <content>
                <p>The annual rate of partial invalidity pension to which a person is, at any time, entitled by virtue of subsection (1) is:</p>
              </content>
              <paragraph eId="part-V__dvs-4__sec-78__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>except where paragraph (b) applies:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-78__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>if the annual rate of his or her salary is, at that time, not less than one-half of his or her previous annual rate of salary—an amount per annum ascertained in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-26.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>A</i></b> is an amount per annum equal to the annual rate at which invalidity pension would have been payable to him or her in accordance with section 68 if he or she had become entitled to invalidity benefit on the day on which he or she became entitled to partial invalidity pension and had made an election under subsection 68(1) and if subsection 68(4A) did not apply to him or her.</p>
                  <p><b><i>B</i></b> is an amount per annum equal to the annual rate that would have been his or her final annual rate of salary if he or she ceased to be an eligible employee on the day immediately preceding the day on which he or she became entitled to partial invalidity pension.</p>
                  <p><b><i>C </i></b>is an amount per annum equal to his or her previous annual rate of salary; and</p>
                  <p><b><i>D </i></b>is an amount per annum equal to his or her annual rate of salary; or </p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-78__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if the annual rate of his or her salary is, at that time, less than one-half of his or her previous annual rate of salary—such annual rate as CSC, in its discretion, determines, being an annual rate not less than the rate that would be payable to the person if subparagraph (i) applied to him or her; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-78__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>where:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-78__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>there was in force in respect of the person, immediately before he or she became entitled to partial invalidity pension in accordance with this section, a benefit classification certificate; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-78__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>CSC is of the opinion that the physical or mental incapacity referred to in subsection (1) was caused, or substantially contributed to, by a physical or mental condition or conditions specified in the certificate or a physical or mental condition or conditions connected with such a condition or such conditions;</p>
                </content>
                <content>
                  <p>then:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-78__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>if the annual rate of his or her salary, at that time, is not less than one-half of his or her previous annual rate of salary—an amount per annum ascertained in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-27.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>A </i></b>is an amount per annum equal to the annual rate at which invalidity pension would have been payable to him or her in accordance with section 71 if he or she had become entitled to invalidity benefit on the day on which he or she became entitled to partial invalidity pension and had made an election under subsection 71(1) and if subsection 71(4A) did not apply to him or her.</p>
                  <p><b><i>B</i></b> is an amount per annum equal to the annual rate that would have been his or her final annual rate of salary if he or she ceased to be an eligible employee on the day immediately preceding the day on which he or she became entitled to partial invalidity pension.</p>
                  <p><b><i>C </i></b>is an amount per annum equal to his or her previous annual rate of salary; and</p>
                  <p><b><i>D </i></b>is an amount per annum equal to his or her annual rate of salary; or </p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4__sec-78__subsec-2__para-iv">
                <num>iv</num>
                <content>
                  <p>if the annual rate of his or her salary is, at that time, less than one-half of his or her previous rate of salary—such annual rate as CSC, in its discretion, determines, being an annual rate not less than the rate that would be payable to the person if subparagraph (iii) applied to him or her.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-78__subsec-3">
              <num>3</num>
              <content>
                <p>Upon the annual rate of salary of a person to whom partial invalidity pension is payable in accordance with this section becoming equal to or greater than his or her previous annual rate of salary, his or her entitlement to that pension is, by force of this subsection, cancelled.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-78__subsec-4">
              <num>4</num>
              <content>
                <p>Upon a person to whom partial invalidity pension is payable in accordance with this section ceasing to be an eligible employee, his or her entitlement to that pension is, by force of this subsection, cancelled.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-78__subsec-5">
              <num>5</num>
              <content>
                <p>Subject to subsection (6), a reference in this section to the previous annual rate of salary of a person to whom subsection (1) applies shall be read as a reference to the rate that was his or her annual rate of salary immediately before he or she became entitled to partial invalidity pension under this section.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-78__subsec-6">
              <num>6</num>
              <content>
                <p>Where at any time CSC, having regard to any changes in rates of remuneration which have occurred since a person referred to in subsection (5) became entitled to partial invalidity pension and which CSC considers to be relevant, is of the opinion that the previous annual rate of salary of the person should, for the purposes of this section, be a rate other than the rate referred to in subsection (5) or a rate specified by CSC in a previous determination made under this subsection, CSC may determine that, for the purposes of this section, the previous annual rate of salary of the person shall, from the date of the determination or such other date as is specified in the determination, be deemed to be such rate as is specified in the determination.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-78__subsec-7">
              <num>7</num>
              <content>
                <p>Subject to subsection (8), a reference in the preceding provisions of this section to the annual rate of the salary of a person to whom subsection (1) applies shall, notwithstanding any change in that rate of salary, be read as a reference to the rate that was his or her annual rate of salary on the day on which he or she became entitled to partial invalidity pension under this section.</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-78__subsec-8">
              <num>8</num>
              <content>
                <p>Where at any time CSC, having regard to any changes in the annual rate of salary of a person referred to in subsection (7) which have occurred since he or she became entitled to partial invalidity pension and which CSC considers to be relevant, is of the opinion that the annual rate of salary of the person should, for the purposes of this section, be a rate other than the rate referred to in subsection (7) or a rate specified by CSC in a previous determination made under this subsection, CSC may determine that, for the purposes of this section, the annual rate of the salary of the person shall, from the date of the determination or such other date as is specified in the determination, be deemed to be such rate as is specified in the determination.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-78A">
            <num>78A</num>
            <heading>Partial invalidity pension not payable in certain circumstances</heading>
            <subsection eId="part-V__dvs-4__sec-78A__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	A partial invalidity pension, or an increase in the rate of such a pension, is not payable to a person under <i>Safety, Rehabilitation and Compensation Act 1988</i>, the <i>Safety, Rehabilitation and Compensation (Defence</i><i>-</i><i>related Claims) Act 1988</i><i> </i>or the <i>Military Rehabilitation and Compensation Act 2004</i>, or under any other law of the Commonwealth, or any law of a State or Territory, providing for compensation for an employee who suffers injury or disease arising out of, or in the course of, his or her employment, in respect of the physical or mental incapacity that would, apart from this subsection, give rise to the entitlement to the pension or to the increase, as the case may be.<ref href="#sec-78">section 78</ref> if the person is entitled to compensation under the </p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4__sec-78A__subsec-2">
              <num>2</num>
              <content>
                <p>If a person was entitled to a partial invalidity pension immediately before the commencement of this section, subsection (1) does not apply to the pension as payable immediately before that day and applies to an increase in the rate of the pension on or after that day only to the extent to which the increase results from a decrease in the annual rate of salary of the person occurring on or after that day.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4__sec-79">
            <num>79</num>
            <heading>Benefit not payable under Division in certain circumstances</heading>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-V__dvs-4__sec-79__para-a">
              <num>a</num>
              <content>
                <p>a person ceases to be an eligible employee by reason of retirement on the ground of invalidity; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-V__dvs-4__sec-79__para-b">
              <num>b</num>
              <content>
                <p>the incapacity which was the ground for his or her retirement was, in the opinion of CSC, due to wilful action on the part of the person for the purpose of obtaining invalidity benefit;</p>
              </content>
              <content>
                <p>the person is not entitled to benefit under this Division.</p>
              </content>
            </paragraph>
          </section>
        </division>
        <division eId="part-V__dvs-4A">
          <num>4A</num>
          <heading>Early release of benefits</heading>
          <section eId="part-V__dvs-4A__sec-79A">
            <num>79A</num>
            <heading>Definitions</heading>
            <subsection eId="part-V__dvs-4A__sec-79A__subsec-1">
              <num>1</num>
              <content>
                <p>In this Division:</p>
              </content>
              <content>
                <p><term refersTo="#term-available-early-release-amount">available early release amount</term> means <def>the difference between the person’s early release amount at that time and the person’s early release deduction amount at that time.</def></p>
                <p><term refersTo="#term-available-early-release-authority-amount">available early release authority amount</term> means <def>the amount worked out by: starting with the person’s early release authority amount at that time; and subtracting from the result of paragraph (a) the person’s early release deduction amount at that time; and adding to the result of paragraph (b) the lesser of: 	(i)	the amount referred to in paragraph (a) of the definition of <b><i>early release amount</i></b>; and the modified early release deduction amount in relation to the person at the time.</def></p>
              </content>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>starting with the person’s early release authority amount at that time; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>subtracting from the result of paragraph (a) the person’s early release deduction amount at that time; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>adding to the result of paragraph (b) the lesser of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>	(i)	the amount referred to in paragraph (a) of the definition of <b><i>early release amount</i></b>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>the modified early release deduction amount in relation to the person at the time.</p>
                </content>
                <authorialNote placement="end" eId="note-11" marker="11">
                  <content>
                    <p>Note 1:	The result of paragraph (b) may be less than nil.</p>
                  </content>
                </authorialNote>
                <authorialNote placement="end" eId="note-12" marker="12">
                  <content>
                    <p>Note 2:	Subparagraph (c)(i) is affected by subsection (2).</p>
                  </content>
                </authorialNote>
                <content>
                  <p><term refersTo="#term-compassionate-ground">compassionate ground</term> has the same meaning as <def>in regulation 6.01 of the Superannuation Industry (Supervision) Regulations 1994.</def></p>
                  <p><term refersTo="#term-deferred-benefit-member">deferred benefit member</term> means <def>a person, who has ceased to be an eligible employee, to or in respect of whom a deferred benefit has not been paid.</def></p>
                  <p><term refersTo="#term-early-release-amount">early release amount</term> means <def>the sum of the following amounts: the person’s accumulated basic contributions; the person’s accumulated supplementary contributions; the person’s accumulated employer contributions (disregarding any amounts mentioned in paragraphs 110Q(1)(c) and (d)); the amount (if any) payable in respect of the person under <ref href="#sec-110S">section 110S</ref>N; the amount of the benefit payable to the person under Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>.</def></p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the person’s accumulated basic contributions;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the person’s accumulated supplementary contributions;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the person’s accumulated employer contributions (disregarding any amounts mentioned in paragraphs 110Q(1)(c) and (d));</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>the amount (if any) payable in respect of the person under <ref href="#sec-110S">section 110S</ref>N;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>the amount of the benefit payable to the person under Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>.</p>
                </content>
                <authorialNote placement="end" eId="note-13" marker="13">
                  <content>
                    <p>Note:	This definition is affected by subsection (2).</p>
                  </content>
                </authorialNote>
                <content>
                  <p><term refersTo="#term-early-release-authority-amount">early release authority amount</term> means <def>the sum of the amounts referred to in paragraphs (b) to (e) of the definition of early release amount.</def></p>
                  <p><term refersTo="#term-early-release-deduction-amount">early release deduction amount</term> means <def>the total of the following: the amount of each early release lump sum previously paid to or for the benefit of the person; interest on the amount of each such early release lump sum for the period beginning at the time the early release lump sum is paid and ending at the particular time.</def></p>
                </content>
                <authorialNote placement="end" eId="note-14" marker="14">
                  <content>
                    <p>Note:	This definition is affected by subsection (2).</p>
                  </content>
                </authorialNote>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the amount of each early release lump sum previously paid to or for the benefit of the person;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>interest on the amount of each such early release lump sum for the period beginning at the time the early release lump sum is paid and ending at the particular time.</p>
                </content>
                <content>
                  <p><term refersTo="#term-early-release-lump-sum">early release lump sum</term> means <def>a lump sum paid under <ref href="#sec-79B">section 79B</ref>.</def></p>
                  <p><term refersTo="#term-modified-early-release-deduction-amount">modified early release deduction amount</term> means <def>the total of the following: the amount of each early release lump sum previously paid to or for the benefit of the person under subsection 79B(1); interest on the amount of each such early release lump sum for the period beginning at the time the early release lump sum is paid and ending at the particular time.</def></p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the amount of each early release lump sum previously paid to or for the benefit of the person under subsection 79B(1);</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>interest on the amount of each such early release lump sum for the period beginning at the time the early release lump sum is paid and ending at the particular time.</p>
                </content>
                <content>
                  <p><term refersTo="#term-severe-financial-hardship">severe financial hardship</term> has the same meaning as <def>in regulation 6.01 of the Superannuation Industry (Supervision) Regulations 1994.</def></p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4A__sec-79A__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	For the purposes of a provision mentioned in subsection (3), work out an amount referred to in the definition of <b><i>early release amount</i></b>:</p>
              </content>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>in the case of an eligible employee—as if the person ceased to be an eligible employee at that time; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>in the case of a deferred benefit member—as if the person ceased to be a deferred benefit member at that time; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>in the case of a person who has made an election under <ref href="#sec-110T">section 110T</ref>—as if the person’s benefit became payable at that time.</p>
                </content>
                <authorialNote placement="end" eId="note-15" marker="15">
                  <content>
                    <p>Note:	The components that make up a person’s early release amount and early release authority amount might be reduced if CSC has received, under <ref href="#part-IXB">Part IXB</ref> (family law superannuation splitting), a splitting agreement or splitting order in relation to the person’s superannuation interest.</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4A__sec-79A__subsec-3">
              <num>3</num>
              <content>
                <p>For the purposes of subsection (2), the provisions are as follows:</p>
              </content>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the definition of <b><i>early release amount</i></b>;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	the definition of <b><i>early release authority amount</i></b>;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79A__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	the definition of <b><i>available early release authority amount</i></b>.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-V__dvs-4A__sec-79B">
            <num>79B</num>
            <heading>Early release of benefits</heading>
            <subsection eId="part-V__dvs-4A__sec-79B__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	For the purposes of the <i>Superannuation Industry (Supervision) Regulations</i><i> </i><i>1994</i>, a lump sum may be paid, on the grounds of severe financial hardship or on compassionate grounds, in accordance with those regulations, to or for the benefit of the following persons:</p>
              </content>
              <paragraph eId="part-V__dvs-4A__sec-79B__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>an eligible employee;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79B__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>a deferred benefit member;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79B__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>a person who has made an election under <ref href="#sec-110T">section 110T</ref> (postponement of benefits).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4A__sec-79B__subsec-1A">
              <num>1A</num>
              <content>
                <p>	(1A)	A lump sum may be paid in compliance with a release authority issued to CSC under <i>Taxation Administration Act 1953 </i>for the benefit of the following persons:<ref href="#sec-131">section 131</ref>-15 or 139-115 in Schedule 1 to the </p>
              </content>
              <paragraph eId="part-V__dvs-4A__sec-79B__subsec-1A__para-a">
                <num>a</num>
                <content>
                  <p>an eligible employee;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79B__subsec-1A__para-b">
                <num>b</num>
                <content>
                  <p>a deferred benefit member;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79B__subsec-1A__para-c">
                <num>c</num>
                <content>
                  <p>a person who has made an election under <ref href="#sec-110T">section 110T</ref> (postponement of benefits).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4A__sec-79B__subsec-2">
              <num>2</num>
              <content>
                <p>To avoid doubt, more than one early release lump sum can be paid to or for the benefit of a person.</p>
              </content>
              <authorialNote placement="end" eId="note-16" marker="16">
                <content>
                  <p>Note:	The components that make up the person’s early release amount and early release authority amount are not reduced when a lump sum is paid under this section. However, when a benefit to which the person is entitled under this Act becomes payable to the person, the amount of the benefit is reduced to reflect any previous lump sums paid to or for the benefit of the person (see <ref href="#sec-79D">section 79D</ref>).</p>
                </content>
              </authorialNote>
            </subsection>
          </section>
          <section eId="part-V__dvs-4A__sec-79C">
            <num>79C</num>
            <heading>Requirements relating to early release of benefits</heading>
            <subsection eId="part-V__dvs-4A__sec-79C__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	In addition to any requirements in the <i>Superannuation Industry (Supervision) Regulations</i><i> </i><i>1994</i>, the amount of an early release lump sum paid to or for the benefit of a person at a particular time must not exceed:</p>
              </content>
              <paragraph eId="part-V__dvs-4A__sec-79C__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>for a lump sum paid under subsection 79B(1)—the person’s available early release amount at that time; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79C__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>for a lump sum paid under subsection 79B(1A)—the person’s available early release authority amount at that time.</p>
                </content>
                <content>
                  <p>Payment to be made to or for the benefit of a person</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4A__sec-79C__subsec-2">
              <num>2</num>
              <content>
                <p>Despite <ref href="#sec-112">section 112</ref> of this Act (payments from the Consolidated Revenue Fund), an early release lump sum that is payable to or for the benefit of a person must be paid out of the Superannuation Fund to or for the benefit of the person.</p>
              </content>
              <content>
                <p>Benefit does not become payable</p>
              </content>
            </subsection>
            <subsection eId="part-V__dvs-4A__sec-79C__subsec-3">
              <num>3</num>
              <content>
                <p>For the purposes of this Act, merely because an early release lump sum becomes payable to or for the benefit of a person does not mean a benefit to which the person is entitled under this Act becomes payable.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-4A__sec-79D">
            <num>79D</num>
            <heading>Calculation of benefits after payment of early release lump sums</heading>
            <subsection eId="part-V__dvs-4A__sec-79D__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies if:</p>
              </content>
              <paragraph eId="part-V__dvs-4A__sec-79D__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>an early release lump sum is paid to or for the benefit of a person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-4A__sec-79D__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>a benefit to which the person is entitled under this Act becomes payable to the person at a particular time.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-4A__sec-79D__subsec-2">
              <num>2</num>
              <content>
                <p>The amount of the benefit to which the person is entitled to be paid at that time must be reduced to reflect the person’s early release deduction amount at that time. However, the method of working out the amount of the reduction is to be determined by CSC.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-V__dvs-5">
          <num>5</num>
          <heading>Miscellaneous</heading>
          <section eId="part-V__dvs-5__sec-80">
            <num>80</num>
            <heading>Payment of accumulated contributions where no other benefit payable under Part</heading>
            <subsection eId="part-V__dvs-5__sec-80__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsections (2) and (3), where:</p>
              </content>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person ceases to be an eligible employee otherwise than by reason of death; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the person is not entitled to benefit under <ref href="#dvs-1">Division 1</ref>, 2 or 4 of this Part or under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>;</p>
                </content>
                <content>
                  <p>the person is entitled to a lump sum benefit, payable out of the Fund, of an amount equal to the person’s accumulated contributions.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-5__sec-80__subsec-2">
              <num>2</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a person ceases to be an eligible employee and, upon his or her so ceasing, invalidity pension becomes payable to him or her in accordance with <ref href="#sec-67">section 67</ref> or 70;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>his or her entitlement to the pension is cancelled under subsection 76(1) upon his or her again becoming an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>the person again ceases to be an eligible employee, otherwise than by reason of death, but, upon so ceasing, does not become entitled to benefit under <ref href="#dvs-1">Division 1</ref>, 2 or 4 of this Part or under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>;</p>
                </content>
                <content>
                  <p>the person is entitled to a lump sum benefit equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>an amount equal to so much of his or her accumulated basic contributions as would be applicable in relation to him or her but for <ref href="#sec-7A">section 7A</ref>;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>his or her accumulated supplementary contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-2__para-f">
                <num>f</num>
                <content>
                  <p>where the amount that, under <ref href="#sec-7A">section 7A</ref>, is to be added to the amount of his or her accumulated basic contributions exceeds the difference between:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the total of the amounts of invalidity pension at any time paid to the person in accordance with <ref href="#sec-67">section 67</ref> or 70 and the amounts of deferred benefit by way of invalidity pension at any time paid to the person in accordance with either of those sections (other than an amount, if any, taken into account in a previous application of this subsection or subsection (3) in relation to the person); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>what would have been that total if the person had made an election under subsection 68(1) or 71(1) in respect of the invalidity pension or deferred benefit so paid:</p>
                </content>
                <content>
                  <p>the amount of that excess.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-5__sec-80__subsec-3">
              <num>3</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a person ceases to be an eligible employee and, upon his or her so ceasing, deferred benefits become applicable in relation to him or her by virtue of <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>those deferred benefits cease to be applicable in relation to the person upon a deferred benefit by way of invalidity pension becoming payable to him or her in accordance with <ref href="#sec-67">section 67</ref> or 70;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the person does not, before again becoming an eligible employee, become entitled to deferred benefit by way of invalidity benefit otherwise than in accordance with <ref href="#sec-67">section 67</ref> or 70;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>his or her entitlement to deferred benefit is cancelled under subsection 76(1) upon his or her again becoming an eligible employee or is cancelled under subsection 143(2) and he or she later becomes an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-3__para-e">
                <num>e</num>
                <content>
                  <p>the person again ceases to be an eligible employee, otherwise than by reason of death, but, upon so ceasing, does not become entitled to benefit under <ref href="#dvs-1">Division 1</ref>, 2 or 4 of this Part or under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>;</p>
                </content>
                <content>
                  <p>the person is entitled to a lump sum benefit equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-3__para-f">
                <num>f</num>
                <content>
                  <p>an amount equal to so much of his or her accumulated basic contributions as would be applicable in relation to him or her but for <ref href="#sec-7A">section 7A</ref>;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-3__para-g">
                <num>g</num>
                <content>
                  <p>his or her accumulated supplementary contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-3__para-h">
                <num>h</num>
                <content>
                  <p>where the amount that, under <ref href="#sec-7A">section 7A</ref>, is to be added to the amount of his or her accumulated basic contributions exceeds the difference between:</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>the total of the amounts of invalidity pension at any time paid to the person in accordance with <ref href="#sec-67">section 67</ref> or 70 and the amounts of deferred benefit by way of invalidity pension at any time paid to the person in accordance with either of those sections (other than an amount, if any, taken into account in a previous application of this subsection or subsection (2) in relation to the person); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>what would have been that total if the person had made an election under subsection 68(1) or 71(1) in respect of the invalidity pension or deferred benefit so paid;</p>
                </content>
                <content>
                  <p>the amount of that excess.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-V__dvs-5__sec-80A">
            <num>80A</num>
            <heading>Surcharge deduction amount</heading>
            <subsection eId="part-V__dvs-5__sec-80A__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-V__dvs-5__sec-80A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>benefits become payable to or in respect of a person who has ceased to be an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the person’s surcharge debt account is in debit when those benefits become so payable;</p>
                </content>
                <content>
                  <p>CSC must determine in writing the surcharge deduction amount that, in its opinion, it would be fair and reasonable to take into account in working out the amount of those benefits.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-5__sec-80A__subsec-2">
              <num>2</num>
              <content>
                <p>In making the determination, CSC must have regard to the following:</p>
              </content>
              <paragraph eId="part-V__dvs-5__sec-80A__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the amount by which the person’s surcharge debt account is in debit when those benefits become payable;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80A__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the value of the employer-financed component of those benefits;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80A__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	the value of the benefits that, for the purpose of working out (under the <i>Superannuation Contributions Tax (Assessment and Collection) Act 1997</i>) the notional surchargeable contributions factors applicable to the person, were assumed to be likely to be payable to the person on his or her ceasing to be an eligible employee;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80A__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>whether the person has or had qualified for his or her maximum benefit entitlement under this Act;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80A__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>any other matter that CSC considers relevant.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-5__sec-80A__subsec-3">
              <num>3</num>
              <content>
                <p>The amount determined by CSC may not be more than the total of the following amounts:</p>
              </content>
              <paragraph eId="part-V__dvs-5__sec-80A__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>15% of the employer-financed component of any part of the benefits payable to the person that accrued between <date date="1996-08-20">20 August 1996</date> and <date date="2003-07-01">1 July 2003</date>;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80A__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>14.5% of the employer-financed component of any part of the benefits payable to the person that accrued in the 2003-2004 financial year;</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80A__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>12.5% of the employer-financed component of any part of the benefits payable to the person that accrued in the 2004-2005 financial year.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-5__sec-80A__subsec-4">
              <num>4</num>
              <content>
                <p>Reductions under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IXB">Part IXB</ref> are to be disregarded in applying subsection (3) of this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-5__sec-80B">
            <num>80B</num>
            <heading>Election not to have pension adjusted to take surcharge deduction amount into account</heading>
            <subsection eId="part-V__dvs-5__sec-80B__subsec-1">
              <num>1</num>
              <content>
                <p>A person:</p>
              </content>
              <paragraph eId="part-V__dvs-5__sec-80B__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	who, by virtue of an election (<b><i>first election</i></b>) under this Act, is entitled to a lump sum benefit under section 65, 68 or 71; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80B__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>whose surcharge debt account is in debit when the benefit becomes payable to him or her;</p>
                </content>
                <content>
                  <p>may, within the period during which the first election may be made, by notice in writing given to CSC, elect not to have any pension payable to the person adjusted to take the person’s surcharge deduction amount into account.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-5__sec-80B__subsec-2">
              <num>2</num>
              <content>
                <p>However, a person may not make an election under this section if the person has given CSC a written notice under paragraph 146RB(2)(c).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-5__sec-80C">
            <num>80C</num>
            <heading>Election to have additional retirement pension adjusted to take surcharge deduction amount into account</heading>
            <subsection eId="part-V__dvs-5__sec-80C__subsec-1">
              <num>1</num>
              <content>
                <p>A person:</p>
              </content>
              <paragraph eId="part-V__dvs-5__sec-80C__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>who is entitled to additional age retirement pension (see sections 55 and 57) or additional early retirement pension (see sections 59 and 61); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80C__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>whose surcharge debt account is in debit when the benefit becomes payable to him or her;</p>
                </content>
                <content>
                  <p>may, not later than 3 months after, but not earlier than 3 months before, the pension becomes payable, by notice in writing given to CSC, elect that the pension be adjusted to take the person’s surcharge deduction amount into account.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-5__sec-80C__subsec-2">
              <num>2</num>
              <content>
                <p>However, a person may not make an election under this section if the person has given CSC a written notice under paragraph 146RB(2)(c).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-V__dvs-5__sec-80D">
            <num>80D</num>
            <heading>Calculation of certain pension rates</heading>
            <subsection eId="part-V__dvs-5__sec-80D__subsec-1">
              <num>1</num>
              <content>
                <p>The following rates of pension:</p>
              </content>
              <paragraph eId="part-V__dvs-5__sec-80D__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the annual rate at which standard age retirement pension is payable to a person under subsection 56(5);</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80D__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the annual rate at which standard early retirement pension is payable to a person under subsection 60(2);</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80D__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the annual rate at which invalidity pension is payable to a person under subsection 67(4A), 68(4A), 70(4A) or 71(4A);</p>
                </content>
                <content>
                  <p>are worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-28.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>basic pension rate</i></b> means the annual rate at which the pension to which the person is entitled would be payable to the person if the person’s surcharge debt account were not in debit when the pension becomes payable.</p>
                  <p><b><i>conversion factor</i></b> means the factor that is applicable to the person under the determination made by CSC under subsection 154AB(1).</p>
                  <p><b><i>surcharge deduction amount</i></b> means the person’s surcharge deduction amount.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-V__dvs-5__sec-80D__subsec-2">
              <num>2</num>
              <content>
                <p>The following rates of pension:</p>
              </content>
              <paragraph eId="part-V__dvs-5__sec-80D__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the annual rate at which additional age retirement pension is payable to a person under subsection 57(1A);</p>
                </content>
              </paragraph>
              <paragraph eId="part-V__dvs-5__sec-80D__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the annual rate at which additional early retirement pension is payable to a person under subsection 61(1A);</p>
                </content>
                <content>
                  <p>are worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-29.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>basic pension rate</i></b> means the annual rate at which the pension to which the person is entitled would be payable to the person if the person’s surcharge debt account were not in debit when the pension becomes payable.</p>
                  <p><b><i>conversion factor</i></b> means the factor that is applicable to the person under the determination made by CSC under subsection 154AB(2).</p>
                  <p><b><i>surcharge deduction amount</i></b> means the person’s surcharge deduction amount.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
        </division>
      </part>
      <part eId="part-VI">
        <num>VI</num>
        <heading>Benefits payable to spouses and children</heading>
        <division eId="part-VI__dvs-1">
          <num>1</num>
          <heading>Spouse’s benefit on death of eligible employee before attaining maximum retiring age</heading>
          <section eId="part-VI__dvs-1__sec-81">
            <num>81</num>
            <heading>Entitlement to spouse’s benefit under Division</heading>
            <subsection eId="part-VI__dvs-1__sec-81__subsec-1">
              <num>1</num>
              <content>
                <p>Where an eligible employee who dies before attaining his or her maximum retiring age is survived by a spouse, then, except in a case where subsection (2) of this section applies, the spouse is entitled:</p>
              </content>
              <paragraph eId="part-VI__dvs-1__sec-81__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>if the spouse does not make an election under <ref href="#sec-83">section 83</ref> or 84—to spouse’s pension in accordance with <ref href="#sec-82">section 82</ref> and, where the eligible employee had paid supplementary contributions, a lump sum benefit in accordance with that section;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-81__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if the spouse makes an election under <ref href="#sec-83">section 83</ref>—to spouse’s pension, and a lump sum benefit, in accordance with that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-81__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>if the spouse is entitled to make an election under <ref href="#sec-84">section 84</ref> and makes such an election—to a lump sum benefit in accordance with that section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-81__subsec-2">
              <num>2</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-1__sec-81__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>an eligible employee who dies before attaining his or her maximum retiring age is survived by a spouse;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-81__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>there was in force in respect of the eligible employee, immediately before his or her death, a benefit classification certificate; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-81__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>CSC is of the opinion that the eligible employee’s death was caused, or was substantially contributed to, by a physical or mental condition or conditions specified in the certificate or by a physical or mental condition or conditions connected with such a condition or conditions;</p>
                </content>
                <content>
                  <p>the spouse is entitled:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-81__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>where the period of contributory service of the eligible employee is not less than 8 years:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-81__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>if the spouse does not make an election under <ref href="#sec-86">section 86</ref> or 87—to spouse’s pension in accordance with <ref href="#sec-85">section 85</ref> and, where the eligible employee had paid supplementary contributions, a lump sum in accordance with that section;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-81__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if the spouse makes an election under <ref href="#sec-86">section 86</ref>—to spouse’s pension, and a lump sum benefit, in accordance with that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-81__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>if the spouse is entitled to make an election under <ref href="#sec-87">section 87</ref> and makes such an election—to a lump sum benefit in accordance with that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-81__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>where the period of contributory service of the eligible employee is less than 8 years—to a lump sum benefit in accordance with <ref href="#sec-88">section 88</ref>.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-81__subsec-3">
              <num>3</num>
              <content>
                <p>Where the surviving spouse is the spouse of an eligible employee who, if he or she had not died but had retired on the ground of invalidity on the day of his or her death, would have been entitled to invalidity benefit as provided by subsection 66(3) or (3A), the spouse shall be deemed, for the purposes of this Division, to have made an election under subsection 83(1) or 86(1), as the case may be.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-81__subsec-3A">
              <num>3A</num>
              <content>
                <p>Subsection (3) shall not be taken to prevent a spouse who would, but for that subsection, be entitled to make an election under subsection 84(1) or 87(1) from making such an election and becoming entitled to spouse’s benefit in accordance with <ref href="#sec-84">section 84</ref> or 87, as the case may be.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-81__subsec-4">
              <num>4</num>
              <content>
                <p>Subsections (1) and (2) do not apply to the spouse of a deceased eligible employee whose period of prospective service is less than 1 year.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-1__sec-82">
            <num>82</num>
            <heading>Spouse’s benefit where benefit not reduced on medical grounds and election not made under section 83 or 84</heading>
            <subsection eId="part-VI__dvs-1__sec-82__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies to the spouse of a deceased eligible employee who:</p>
              </content>
              <paragraph eId="part-VI__dvs-1__sec-82__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>is entitled to spouse’s benefit by virtue of subsection 81(1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-82__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>does not make an election under <ref href="#sec-83">section 83</ref> or 84.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-82__subsec-2">
              <num>2</num>
              <content>
                <p>The annual rate of spouse’s pension of a spouse to whom this section applies is 67 per centum of the annual rate of the invalidity pension to which the deceased eligible employee would have been entitled under <ref href="#sec-67">section 67</ref> if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity benefit in accordance with that section.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-82__subsec-3">
              <num>3</num>
              <content>
                <p>If, at any time when spouse’s pension is payable to a spouse to whom this section applies, there are children of the deceased eligible employee who are eligible children, then, in the application of subsection (2) at that time to the spouse, the reference in subsection (2) to 67 per centum shall be read as a reference to:</p>
              </content>
              <paragraph eId="part-VI__dvs-1__sec-82__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>where there is 1 eligible child—78 per centum;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-82__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>where there are 2 eligible children—89 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-82__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>where there are 3 or more eligible children—100 per centum.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-82__subsec-4">
              <num>4</num>
              <content>
                <p>Where a spouse to whom this section applies is the spouse of a deceased eligible employee who had paid supplementary contributions, the lump sum benefit to which the spouse is entitled is an amount equal to the accumulated supplementary contributions of the deceased eligible employee.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-1__sec-83">
            <num>83</num>
            <heading>Election where pension not reduced on medical grounds</heading>
            <subsection eId="part-VI__dvs-1__sec-83__subsec-1">
              <num>1</num>
              <content>
                <p>The spouse of a deceased eligible employee who becomes entitled to spouse’s benefit by virtue of subsection 81(1) may, not later than 3 months after becoming so entitled, elect, by notice in writing to CSC, that, in lieu of benefit being payable in accordance with <ref href="#sec-82">section 82</ref>, pension and lump sum benefit be paid in accordance with this section.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-83__subsec-2">
              <num>2</num>
              <content>
                <p>Where a spouse makes an election under subsection (1) of this section, the annual rate of pension to which the spouse is entitled is 67 per centum of the annual rate of the pension to which the deceased eligible employee would have been entitled under <ref href="#sec-68">section 68</ref> if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity benefit and had made an election under that section.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-83__subsec-3">
              <num>3</num>
              <content>
                <p>If, at any time when spouse’s pension is payable to a spouse who makes an election under subsection (1), there are children of the deceased eligible employee who are eligible children, then, in the application of subsection (2) at that time to the spouse, the reference in subsection (2) to 67 per centum shall be read as a reference to:</p>
              </content>
              <paragraph eId="part-VI__dvs-1__sec-83__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>where there is 1 eligible child—78 per centum;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-83__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>where there are 2 eligible children—89 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-83__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>where there are 3 or more eligible children—100 per centum.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-83__subsec-4">
              <num>4</num>
              <content>
                <p>The lump sum benefit to which a spouse who makes an election under subsection (1) is entitled is an amount equal to the accumulated contributions of the deceased eligible employee.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-83__subsec-5">
              <num>5</num>
              <content>
                <p>A spouse who makes an election under <ref href="#sec-84">section 84</ref> is not entitled to make an election under subsection (1) of this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-1__sec-84">
            <num>84</num>
            <heading>Election where benefit not reduced on medical grounds and period of prospective service less than 8 years</heading>
            <subsection eId="part-VI__dvs-1__sec-84__subsec-1">
              <num>1</num>
              <content>
                <p>The spouse of a deceased eligible employee (being an eligible employee whose period of prospective service is less than 8 years) who becomes entitled to spouse’s benefit by virtue of subsection 81(1) may, not later than 3 months after becoming so entitled, elect, by notice in writing to CSC, that, in lieu of benefit being payable in accordance with <ref href="#sec-82">section 82</ref>, lump sum benefit be paid in accordance with this section.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-84__subsec-2">
              <num>2</num>
              <content>
                <p>Where a spouse makes an election under subsection (1) of this section, the lump sum benefit to which the spouse is entitled in accordance with this section is an amount equal to the lump sum benefit to which the deceased eligible employee would have been entitled under subsection 69(2) or (3) (as the case may be) if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity benefit and had made an election under <ref href="#sec-69">section 69</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-84__subsec-4">
              <num>4</num>
              <content>
                <p>A spouse who makes an election under <ref href="#sec-83">section 83</ref> is not entitled to make an election under subsection (1) of this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-1__sec-85">
            <num>85</num>
            <heading>Spouse’s benefit where benefit reduced on medical grounds, period of contributory service not less than 8 years and election not made under section 86 or 87</heading>
            <subsection eId="part-VI__dvs-1__sec-85__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies to the spouse of a deceased eligible employee (being an eligible employee whose period of contributory service is not less than 8 years) who:</p>
              </content>
              <paragraph eId="part-VI__dvs-1__sec-85__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>is entitled to spouse’s benefit by virtue of subsection 81(2); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-85__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>does not make an election under <ref href="#sec-86">section 86</ref> or 87.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-85__subsec-2">
              <num>2</num>
              <content>
                <p>The annual rate of spouse’s pension of a spouse to whom this section applies is 67 per centum of the annual rate of invalidity pension to which the deceased eligible employee would have been entitled under <ref href="#sec-70">section 70</ref> if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity pension in accordance with that section.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-85__subsec-3">
              <num>3</num>
              <content>
                <p>If, at any time when spouse’s pension is payable to a spouse to whom this section applies, there are children of the deceased eligible employee who are eligible children then, in the application of subsection (2) at that time to the spouse, the reference in subsection (2) to 67 per centum shall be read as a reference to:</p>
              </content>
              <paragraph eId="part-VI__dvs-1__sec-85__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>where there is 1 eligible child—78 per centum;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-85__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>where there are 2 eligible children—89 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-85__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>where there are 3 or more eligible children—100 per centum.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-85__subsec-4">
              <num>4</num>
              <content>
                <p>Where a spouse to whom this section applies is the spouse of a deceased eligible employee who had paid supplementary contributions, the lump sum benefit to which the spouse is entitled is an amount equal to the accumulated supplementary contributions of the deceased eligible employee.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-1__sec-86">
            <num>86</num>
            <heading>Election where benefit reduced on medical grounds and period of contributory service not less than 8 years</heading>
            <subsection eId="part-VI__dvs-1__sec-86__subsec-1">
              <num>1</num>
              <content>
                <p>The spouse of a deceased eligible employee (being an eligible employee whose period of contributory service is not less than 8 years) who becomes entitled to spouse’s benefit by virtue of subsection 81(2) may, not later than 3 months after becoming so entitled, elect, by notice in writing to CSC, that, in lieu of benefit being payable in accordance with <ref href="#sec-85">section 85</ref>, pension and lump sum benefit be paid in accordance with this section.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-86__subsec-2">
              <num>2</num>
              <content>
                <p>Where a spouse makes an election under subsection (1) of this section, the annual rate of the pension to which the spouse is entitled is 67 per centum of the annual rate of the pension to which the deceased eligible employee would have been entitled under <ref href="#sec-71">section 71</ref> if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity benefit and had made an election under that section.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-86__subsec-3">
              <num>3</num>
              <content>
                <p>If, at any time when spouse’s pension is payable to a spouse who makes an election under subsection (1), there are children of the deceased eligible employee who are eligible children, then, in the application of subsection (2) at that time to the spouse, the reference in subsection (2) to 67 per centum shall be read as a reference to:</p>
              </content>
              <paragraph eId="part-VI__dvs-1__sec-86__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>where there is 1 eligible child—78 per centum;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-86__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>where there are 2 eligible children—89 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-1__sec-86__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>where there are 3 or more eligible children—100 per centum.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-86__subsec-4">
              <num>4</num>
              <content>
                <p>Where a spouse makes an election under subsection (1), the lump sum benefit to which the spouse is entitled is an amount equal to the accumulated contributions of the deceased eligible employee.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-86__subsec-5">
              <num>5</num>
              <content>
                <p>A spouse who makes an election under <ref href="#sec-87">section 87</ref> is not entitled to make an election under subsection (1) of this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-1__sec-87">
            <num>87</num>
            <heading>Election where pension reduced on medical grounds and period of contributory service less than 15, but not less than 8, years</heading>
            <subsection eId="part-VI__dvs-1__sec-87__subsec-1">
              <num>1</num>
              <content>
                <p>The spouse of a deceased eligible employee (being an eligible employee whose period of contributory service is less than 15, but not less than 8, years) who becomes entitled to spouse’s benefit by virtue of subsection 81(2) may, not later than 3 months after becoming so entitled, elect, by notice in writing to CSC, that, in lieu of benefit being payable in accordance with <ref href="#sec-85">section 85</ref>, a lump sum benefit be paid in accordance with this section.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-87__subsec-2">
              <num>2</num>
              <content>
                <p>Where a spouse makes an election under subsection (1) of this section, the lump sum benefit to which the spouse is entitled in accordance with this section is an amount equal to the lump sum benefit to which the deceased eligible employee would have been entitled under subsection 72(2) or (3) (as the case may be) if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity benefit and had made an election under <ref href="#sec-72">section 72</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-1__sec-87__subsec-4">
              <num>4</num>
              <content>
                <p>A spouse who makes an election under <ref href="#sec-86">section 86</ref> is not entitled to make an election under subsection (1) of this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-1__sec-88">
            <num>88</num>
            <heading>Spouse’s benefit where pension reduced on medical grounds and period of contributory service is less than 8 years</heading>
            <subsection eId="part-VI__dvs-1__sec-88__subsec-1">
              <num>1</num>
              <content>
                <p>Where the spouse of a deceased eligible employee (being an eligible employee whose period of contributory service is less than 8 years) is entitled to lump sum benefit by virtue of subsection 81(2), the lump sum benefit payable in accordance with this section is an amount equal to the lump sum benefit to which the deceased eligible employee would have been entitled under subsection 73(2) if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity benefit.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-VI__dvs-2">
          <num>2</num>
          <heading>Spouse’s benefit on death of eligible employee after attaining maximum retiring age</heading>
          <section eId="part-VI__dvs-2__sec-89">
            <num>89</num>
            <heading>Entitlement to spouse’s benefit under Division</heading>
            <subsection eId="part-VI__dvs-2__sec-89__subsec-1">
              <num>1</num>
              <content>
                <p>Where an eligible employee who dies on or after attaining his or her maximum retiring age is survived by a spouse, the spouse is entitled to:</p>
              </content>
              <paragraph eId="part-VI__dvs-2__sec-89__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>spouse’s standard pension in accordance with <ref href="#sec-90">section 90</ref>;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-2__sec-89__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>subject to subsection 92(2), spouse’s additional pension in accordance with subsection 91(1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-2__sec-89__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>lump sum benefit (if any) in accordance with subsection 91(2).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-2__sec-89__subsec-2">
              <num>2</num>
              <content>
                <p>Subsection (1) does not apply to the spouse of a deceased eligible employee whose period of contributory service is less than 1 year.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-2__sec-90">
            <num>90</num>
            <heading>Rate of spouse’s standard pension</heading>
            <subsection eId="part-VI__dvs-2__sec-90__subsec-1">
              <num>1</num>
              <content>
                <p>Where the spouse of a deceased eligible employee is entitled to spouse’s standard pension by virtue of <ref href="#sec-89">section 89</ref>, the annual rate of that pension is, subject to subsection (2) of this section, 67 per centum of the annual rate of the standard age retirement pension to which the deceased eligible employee would have been entitled if he or she had not died but had, on the day immediately following the date of his or her death, become entitled to standard age retirement pension in accordance with <ref href="#sec-56">section 56</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-2__sec-90__subsec-2">
              <num>2</num>
              <content>
                <p>If, at any time when spouse’s standard pension is payable by virtue of <ref href="#sec-89">section 89</ref> to the spouse of a deceased eligible employee, there are children of the eligible employee who are eligible children, then, in the application of subsection (1) of this section at that time to the spouse, the reference in that subsection to 67 per centum shall be read as a reference to:</p>
              </content>
              <paragraph eId="part-VI__dvs-2__sec-90__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>where there is 1 eligible child—78 per centum;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-2__sec-90__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>where there are 2 eligible children—89 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-2__sec-90__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>where there are 3 or more eligible children—100 per centum.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-VI__dvs-2__sec-91">
            <num>91</num>
            <heading>Rate of spouse’s additional pension and amount of lump sum benefit</heading>
            <subsection eId="part-VI__dvs-2__sec-91__subsec-1">
              <num>1</num>
              <content>
                <p>Where the spouse of a deceased eligible employee is entitled to spouse’s additional pension by virtue of <ref href="#sec-89">section 89</ref>, then, subject to subsection 92(2), the annual rate of that pension is:</p>
              </content>
              <paragraph eId="part-VI__dvs-2__sec-91__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	an amount per annum equal to the amount (in this section referred to as the <b><i>base amount</i></b>) that is the product of the accumulated contributions of the deceased eligible employee and such factor as is applicable in accordance with regulations made for the purposes of this paragraph; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-2__sec-91__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if the rate ascertained in accordance with paragraph (a) is greater than 13.4 per centum of the final annual rate of salary of the deceased eligible employee—13.4 per centum of that final annual rate of salary.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-2__sec-91__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	Where the base amount is greater than an amount (in this subsection referred to as the <b><i>maximum amount</i></b>) equal to 13.4 per centum of the amount per annum that is the final annual rate of salary of a deceased eligible employee, there shall be paid to the spouse of that eligible employee a lump sum benefit equal to the amount by which the accumulated contributions of the deceased eligible employee exceed an amount ascertained by dividing the maximum amount by the factor referred to in paragraph (1)(a).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-2__sec-92">
            <num>92</num>
            <heading>Election to commute spouse’s additional pension entitlement</heading>
            <subsection eId="part-VI__dvs-2__sec-92__subsec-1">
              <num>1</num>
              <content>
                <p>The spouse of a deceased eligible employee who becomes entitled to spouse’s additional pension by virtue of <ref href="#sec-89">section 89</ref> may, not later than 3 months after becoming so entitled, make, by notice in writing to CSC, an election to commute that pension into a lump sum benefit.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-2__sec-92__subsec-1A">
              <num>1A</num>
              <content>
                <p>If a spouse makes an election under subsection (1), the spouse may, at the same time, by notice in writing to CSC, elect not to have any pension payable to him or her adjusted to take the eligible employee’s surcharge deduction amount into account.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-2__sec-92__subsec-2">
              <num>2</num>
              <content>
                <p>Where a spouse makes an election under subsection (1) there shall be paid to the spouse a lump sum benefit equal to the accumulated contributions of the deceased eligible employee and the spouse is not entitled to the pension to which the election relates.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-2__sec-92__subsec-3">
              <num>3</num>
              <content>
                <p>Where a lump sum benefit is payable under subsection 91(2) to a spouse who makes an election under this section, subsection (2) of this section has effect in relation to the spouse as if the reference in that subsection to the accumulated contributions of the deceased eligible employee were a reference to the amount of those contributions reduced by the amount of the lump sum benefit payable under subsection 91(2).</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-VI__dvs-3">
          <num>3</num>
          <heading>Spouse’s benefit on death of pensioner</heading>
          <section eId="part-VI__dvs-3__sec-93">
            <num>93</num>
            <heading>Entitlement to spouse’s benefit on death of pensioner</heading>
            <subsection eId="part-VI__dvs-3__sec-93__subsec-1">
              <num>1</num>
              <content>
                <p>Where a pensioner to whom age retirement pension or early retirement pension is payable dies and is survived by a spouse, the spouse is, subject to <ref href="#sec-95A">section 95A</ref>, entitled:</p>
              </content>
              <paragraph eId="part-VI__dvs-3__sec-93__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>to spouse’s standard pension in accordance with <ref href="#sec-94">section 94</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-93__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if the pensioner:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-93__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>did not make an election under <ref href="#sec-64">section 64</ref>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-93__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>made an election under subsection 64(2) but died before a lump sum benefit became payable;</p>
                </content>
                <content>
                  <p>to spouse’s additional pension under <ref href="#sec-95">section 95</ref>.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-93__subsec-2">
              <num>2</num>
              <content>
                <p>Where a pensioner to whom invalidity pension is payable dies and is survived by a spouse, the spouse is, subject to <ref href="#sec-96A">section 96A</ref>A, entitled to spouse’s pension in accordance with <ref href="#sec-96">section 96</ref>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-3__sec-94">
            <num>94</num>
            <heading>Rate of spouse’s standard pension on death of age or early retirement pensioner</heading>
            <subsection eId="part-VI__dvs-3__sec-94__subsec-1">
              <num>1</num>
              <content>
                <p>If, at any time, the spouse of a category 1 deceased pensioner is entitled to spouse’s standard pension under paragraph 93(1)(a), then, subject to subsection (2A), the annual rate of that pension is:</p>
              </content>
              <paragraph eId="part-VI__dvs-3__sec-94__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	if at that time there are no children of the pensioner who are eligible children—67% of the annual rate (<b><i>pensioner rate</i></b>) at which standard age retirement pension or standard early retirement pension (as the case may be) was payable to the pensioner immediately before his or her death; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-94__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if at that time only one child of the pensioner is an eligible child—78% of the pensioner rate; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-94__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>if at that time 2 children of the pensioner are eligible children—89% of the pensioner rate; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-94__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>if at that time 3 or more children of the pensioner are eligible children—100% of the pensioner rate.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-94__subsec-2">
              <num>2</num>
              <content>
                <p>If, at any time, the spouse of a category 2 deceased pensioner is entitled to spouse’s standard pension under paragraph 93(1)(a), then, subject to subsection (2A), the annual rate of that pension is:</p>
              </content>
              <paragraph eId="part-VI__dvs-3__sec-94__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	if at that time there are no children of the pensioner who are eligible children—85% of the annual rate (<b><i>pensioner rate</i></b>) at which standard age retirement pension or standard early retirement pension (as the case may be) was payable to the pensioner immediately before his or her death; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-94__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if at that time only one child of the pensioner is an eligible child—97% of the pensioner rate; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-94__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>if at that time 2 or more children of the pensioner are eligible children—108% of the pensioner rate.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-94__subsec-2A">
              <num>2A</num>
              <content>
                <p>If the spouse of the deceased pensioner had a late short-term marital or couple relationship with the pensioner, spouse’s standard pension is payable to the spouse at the rate applicable under <ref href="#sec-96A">section 96A</ref>B.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-94__subsec-3">
              <num>3</num>
              <content>
                <p>	(3)	Despite subsections (1), (2) and (2A), if, on any of the 7 pension pay days immediately following the death of the pensioner, spouse’s standard pension would, apart from this subsection, be payable to the spouse of the deceased pensioner at a rate that is less than the rate (<b><i>pensioner rate</i></b>) at which standard age retirement pension or standard early retirement pension (as the case may be) would be payable to the deceased pensioner on that day if he or she had not died, spouse’s standard pension is payable to the spouse on that day at a rate equal to the pensioner rate.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-3__sec-95">
            <num>95</num>
            <heading>Rate of spouse’s additional pension on death of age or early retirement pensioner</heading>
            <subsection eId="part-VI__dvs-3__sec-95__subsec-1">
              <num>1</num>
              <content>
                <p>If the spouse of a category 1 deceased pensioner is entitled to spouse’s additional pension under paragraph 93(1)(b), then, subject to subsection (1B), the annual rate of that pension is 67% of the annual rate at which additional age retirement pension or additional early retirement pension was payable to the pensioner immediately before his or her death.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-95__subsec-1A">
              <num>1A</num>
              <content>
                <p>If the spouse of a category 2 deceased pensioner is entitled to spouse’s additional pension under paragraph 93(1)(b), then, subject to subsection (1B), the annual rate of that pension is 85% of the annual rate at which additional age retirement pension or additional early retirement pension was payable to the pensioner immediately before his or her death.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-95__subsec-1B">
              <num>1B</num>
              <content>
                <p>If the spouse of the deceased pensioner had a late short-term marital or couple relationship with the pensioner, spouse’s additional pension is payable to the spouse at the rate applicable under <ref href="#sec-96A">section 96A</ref>B.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-95__subsec-2">
              <num>2</num>
              <content>
                <p>Despite subsections (1), (1A) and (1B), if:</p>
              </content>
              <paragraph eId="part-VI__dvs-3__sec-95__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the pensioner did not make an election under <ref href="#sec-64">section 64</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-95__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	on any of the 7 pension pay days immediately following the death of the pensioner, spouse’s additional pension would, apart from this subsection, be payable to the spouse of the deceased person at a rate that is less than the rate (<b><i>pensioner rate</i></b>) at which additional age retirement pension or additional early retirement pension (as the case may be) would be payable to the deceased pensioner on that day if he or she had not died;</p>
                </content>
                <content>
                  <p>spouse’s additional pension is payable to the spouse on that day at a rate equal to the pensioner rate.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-VI__dvs-3__sec-95A">
            <num>95A</num>
            <heading>Lump sum instead of spouse’s standard pension etc.</heading>
            <subsection eId="part-VI__dvs-3__sec-95A__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-VI__dvs-3__sec-95A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the annual rate at which spouse’s standard pension is payable to a person under subsection 94(2A); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-95A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if the person is entitled to spouse’s additional pension under subsection 95(1B)—the combined annual rate of the spouse’s standard pension and the spouse’s additional pension payable to the person;</p>
                </content>
                <content>
                  <p>is less than the annual rate determined in writing by CSC for the purposes of this section, the person may, not later than 3 months after the pension or pensions become payable, by notice in writing to CSC, elect to commute the pension or pensions into a lump sum benefit payable to him or her.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-95A__subsec-2">
              <num>2</num>
              <content>
                <p>If the person makes the election, there is payable to the person, instead of spouse’s standard pension, or spouse’s standard pension and spouse’s additional pension (as the case may be), a lump sum of an amount determined in writing by CSC after consultation with an actuary.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-3__sec-96">
            <num>96</num>
            <heading>Rate of spouse’s pension on death of invalidity pensioner</heading>
            <subsection eId="part-VI__dvs-3__sec-96__subsec-1">
              <num>1</num>
              <content>
                <p>Where the spouse of a deceased pensioner is entitled to spouse’s pension by virtue of subsection 93(2), the annual rate of that pension is, subject to subsection (2A), 67 per centum of the annual rate at which invalidity pension was payable to the deceased pensioner immediately before the pensioner’s death.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-96__subsec-2">
              <num>2</num>
              <content>
                <p>If, at any time when spouse’s pension is payable to the spouse under subsection (1), there are children of the deceased pensioner who are eligible children, then, in the application of subsection (1) at that time to the spouse, the reference in subsection (1) to 67 per centum shall be read as a reference to:</p>
              </content>
              <paragraph eId="part-VI__dvs-3__sec-96__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>where there is 1 eligible child—78 per centum;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>where there are 2 eligible children—89 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>where there are 3 or more eligible children—100 per centum.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-96__subsec-2A">
              <num>2A</num>
              <content>
                <p>If the spouse of the deceased pensioner had a late short-term marital or couple relationship with the pensioner, spouse’s pension is payable to the spouse at the rate applicable under <ref href="#sec-96A">section 96A</ref>B.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-96__subsec-3">
              <num>3</num>
              <content>
                <p>In spite of subsections (1) and (2), on each of the 7 pension pay days immediately following the death of a pensioner referred to in subsection 93(2), spouse’s pension is payable to the spouse of the deceased pensioner at the same rate at which invalidity pension would be payable to the deceased pensioner on that day if he or she had not died.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-3__sec-96AA">
            <num>96AA</num>
            <heading>Lump sum instead of spouse’s pension</heading>
            <subsection eId="part-VI__dvs-3__sec-96AA__subsec-1">
              <num>1</num>
              <content>
                <p>If the annual rate at which spouse’s pension is payable to a person under subsection 96(2A) is less than the annual rate determined in writing by CSC for the purposes of this section, the person may, not later than 3 months after the pension becomes payable, by notice in writing to CSC, elect to commute that pension into a lump sum benefit payable to him or her.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-96AA__subsec-2">
              <num>2</num>
              <content>
                <p>If the person makes the election, there is payable to the person, instead of spouse’s pension, a lump sum of an amount determined in writing by CSC after consultation with an actuary.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-3__sec-96A">
            <num>96A</num>
            <heading>Set off against pension in certain circumstances</heading>
            <subsection eId="part-VI__dvs-3__sec-96A__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-3__sec-96A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the spouse of a deceased pensioner to whom age retirement pension, early retirement pension or invalidity pension (in this section called the <b><i>primary pension</i></b>) was payable is entitled to spouse’s benefit in accordance with subsection 94(3), 95(2) or 96(3); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>an amount purporting to be an instalment of primary pension payable to the pensioner in respect of a period in respect of which spouse’s benefit is payable in accordance with subsection 94(3), 95(2) or 96(3) is paid into an account with a bank; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96A__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the bank pays, out of that account, to the spouse of the deceased pensioner an amount not exceeding the amount so paid into the account;</p>
                </content>
                <content>
                  <p>then, in spite of any other law:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96A__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>the bank is not liable to the Commonwealth, the personal representative of the deceased pensioner or anyone else for any loss incurred because of the payment of that amount to the spouse of the pensioner; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96A__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>an amount equal to the amount so paid by the bank to the spouse of the deceased pensioner must be set off against any amount of spouse’s benefit payable to him or her in accordance with subsection 94(3), 95(2) or 96(3).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-96A__subsec-2">
              <num>2</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>bank</i></b> has the same meaning as in the <i>Public Governance, Performance and Accountability Act 2013</i>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-3__sec-96AB">
            <num>96AB</num>
            <heading>Rate applicable for purposes of certain provisions</heading>
            <subsection eId="part-VI__dvs-3__sec-96AB__subsec-1">
              <num>1</num>
              <content>
                <p>If, at any time:</p>
              </content>
              <paragraph eId="part-VI__dvs-3__sec-96AB__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>spouse’s standard pension under subsection 94(2A); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96AB__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>spouse’s additional pension under subsection 95(1B); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96AB__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>spouse’s pension under subsection 96(2A);</p>
                </content>
                <content>
                  <p>is payable to the spouse of a deceased pensioner, then, for the purposes of whichever of those subsections is applicable, the applicable rate is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96AB__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>if paragraph (e) does not apply—the rate worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-30.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96AB__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>if at that time there is one or more than one eligible child who became a child of the pensioner:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96AB__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>before the pensioner became a retirement pensioner or turned 60; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96AB__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>at least 3 years before the pensioner died;</p>
                </content>
                <content>
                  <p>—such rate, being a rate higher than the rate worked out under paragraph (d) but less than the basic rate of pension, as CSC determines to be fair and equitable in all the circumstances of the case.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-3__sec-96AB__subsec-2">
              <num>2</num>
              <content>
                <p>In subsection (1):</p>
              </content>
              <content>
                <p><b><i>basic rate of pension</i></b> means the annual rate at which, apart from subsection (1), spouse’s standard pension, spouse’s additional pension or spouse’s pension (as the case requires) would be payable to the spouse at that time.</p>
                <p><b><i>relevant period</i></b> means the period:</p>
              </content>
              <paragraph eId="part-VI__dvs-3__sec-96AB__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>beginning on the day on which the marital or couple relationship between the deceased pensioner and his or her spouse began; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3__sec-96AB__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>ending on the day on which the pensioner died.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
        </division>
        <division eId="part-VI__dvs-3A">
          <num>3A</num>
          <heading>Spouse’s benefit attributable to partially dependent children</heading>
          <section eId="part-VI__dvs-3A__sec-96B">
            <num>96B</num>
            <heading>Extra spouse’s pension—general</heading>
            <subsection eId="part-VI__dvs-3A__sec-96B__subsec-1">
              <num>1</num>
              <content>
                <p>If at any time when spouse’s pension is payable:</p>
              </content>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>to the spouse of a deceased eligible employee in accordance with <ref href="#sec-82">section 82</ref>, 83, 85, 86 or 90; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>to the spouse of a deceased pensioner in accordance with subsection 94(1) or <ref href="#sec-96">section 96</ref>;</p>
                </content>
                <content>
                  <p>there is one, or more than one, child of the deceased eligible employee or pensioner who is a partially dependent child, then, subject to subsection (3) and <ref href="#sec-96B">section 96B</ref>A, the spouse is entitled to extra spouse’s pension in accordance with subsection (2).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-3A__sec-96B__subsec-2">
              <num>2</num>
              <content>
                <p>Where, at any time, the spouse of a deceased eligible employee or pensioner is entitled to extra spouse’s pension under subsection (1), the annual rate of that pension is:</p>
              </content>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the applicable percentage of the annual rate of the pension by reference to which the spouse’s pension payable to the spouse under <ref href="#sec-82">section 82</ref>, 83, 85, 86 or 90, subsection 94(1) or <ref href="#sec-96">section 96</ref> (whichever is applicable) is to be calculated under that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>an amount equal to the amount per annum of the regular maintenance payments that the deceased eligible employee or deceased pensioner was, at the time of his or her death, voluntarily making, or required by a court to make, to or in respect of the partially dependent child or children;</p>
                </content>
                <content>
                  <p>whichever is less.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-3A__sec-96B__subsec-3">
              <num>3</num>
              <content>
                <p>The spouse of a deceased eligible employee or deceased pensioner is not entitled to extra spouse’s pension under subsection (1) at any time when there are more than 2 children of the deceased eligible employee or deceased pensioner who are eligible children.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-3A__sec-96B__subsec-4">
              <num>4</num>
              <content>
                <p>Where, at any time, the spouse of a deceased eligible employee or pensioner is entitled to extra spouse’s pension under subsection (1), then, for the purposes of subsection (2), the applicable percentage is:</p>
              </content>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>if at that time 2 children of the deceased eligible employee or pensioner are eligible children—11 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>if at that time one child of the deceased eligible employee or pensioner is an eligible child:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>if there is only one partially dependent child—11 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>if there is more than one partially dependent child—22 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>if at that time no child of the deceased eligible employee or pensioner is an eligible child:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>if there is only one partially dependent child—11 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>if there are 2 partially dependent children—22 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-4__para-iii">
                <num>iii</num>
                <content>
                  <p>if there are more than 2 partially dependent children—33 per centum.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-3A__sec-96B__subsec-5">
              <num>5</num>
              <content>
                <p>If, at any time when spouse’s pension is payable to the spouse of a deceased pensioner in accordance with subsection 94(2), there is one, or more than one, child of the deceased pensioner who is a partially dependent child, then, subject to subsection (7) and <ref href="#sec-96B">section 96B</ref>A, the spouse is entitled to extra spouse’s pension in accordance with subsection (6).</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-3A__sec-96B__subsec-6">
              <num>6</num>
              <content>
                <p>If, at any time, the spouse of a deceased pensioner is entitled to extra spouse’s pension under subsection (5), the annual rate of that pension is:</p>
              </content>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>the applicable percentage of the annual rate of the pension by reference to which the spouse’s pension payable to the spouse under subsection 94(2) is to be calculated under that subsection; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>an amount equal to the amount per annum of the regular maintenance payments that the deceased pensioner was, at the time of his or her death, voluntarily making, or required by a court to make, to or in respect of the partially dependent child or children;</p>
                </content>
                <content>
                  <p>whichever is less.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-3A__sec-96B__subsec-7">
              <num>7</num>
              <content>
                <p>The spouse of a deceased pensioner is not entitled to extra spouse’s pension under subsection (5) at any time when there is more than one child of the deceased pensioner who is an eligible child.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-3A__sec-96B__subsec-8">
              <num>8</num>
              <content>
                <p>If, at any time, the spouse of a deceased pensioner is entitled to extra spouse’s pension under subsection (5), then, for the purposes of subsection (6), the applicable percentage is:</p>
              </content>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-8__para-a">
                <num>a</num>
                <content>
                  <p>if, at that time, one child of the deceased pensioner is an eligible child—11%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-8__para-b">
                <num>b</num>
                <content>
                  <p>if, at that time, no child of the deceased pensioner is an eligible child:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-8__para-i">
                <num>i</num>
                <content>
                  <p>if there is one partially dependent child—12%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96B__subsec-8__para-ii">
                <num>ii</num>
                <content>
                  <p>if there are 2 or more partially dependent children—23%.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-VI__dvs-3A__sec-96BA">
            <num>96BA</num>
            <heading>Extra spouse’s pension—special case</heading>
            <subsection eId="part-VI__dvs-3A__sec-96BA__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-VI__dvs-3A__sec-96BA__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the spouse of a deceased pensioner had a late short-term marital or couple relationship with the pensioner; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96BA__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>apart from this section, the spouse of the deceased pensioner would, at any time, be entitled to extra spouse’s pension under subsection 96B(2) or (6);</p>
                </content>
                <content>
                  <p>the annual rate of that pension at that time is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96BA__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>if paragraph (d) does not apply—the amount worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-31.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96BA__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>if at that time there is one or more than one eligible child or partially dependent child who became a child of the pensioner:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96BA__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>before the pensioner became a retirement pensioner or turned 60; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96BA__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>at least 3 years before the pensioner died;</p>
                </content>
                <content>
                  <p>—such rate, being a rate higher than the rate worked out under paragraph (c) but less than the basic rate of pension, as CSC determines to be fair and equitable in all the circumstances of the case.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-3A__sec-96BA__subsec-2">
              <num>2</num>
              <content>
                <p>In subsection (1):</p>
              </content>
              <content>
                <p><b><i>basic rate of pension</i></b> means the annual rate at which, apart from subsection (1), extra spouse’s pension would be payable to the person.</p>
                <p><b><i>relevant period</i></b> means the period:</p>
              </content>
              <paragraph eId="part-VI__dvs-3A__sec-96BA__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>beginning on the day on which the marital or couple relationship between the deceased pensioner and his or her spouse began; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-3A__sec-96BA__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>ending on the day on which the pensioner died.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-VI__dvs-3A__sec-96BB">
            <num>96BB</num>
            <heading>Lump sum instead of extra spouse’s pension</heading>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-VI__dvs-3A__sec-96BB__para-a">
              <num>a</num>
              <content>
                <p>instead of a pension under <ref href="#dvs-3">Division 3</ref> of this Part, a lump sum benefit is payable to the spouse of a deceased pensioner under <ref href="#sec-95A">section 95A</ref> or 96AA; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VI__dvs-3A__sec-96BB__para-b">
              <num>b</num>
              <content>
                <p>had the pension been payable to the spouse, extra spouse’s pension would be payable to him or her under <ref href="#sec-96B">section 96B</ref>;</p>
              </content>
              <content>
                <p>there is payable to the spouse, instead of that extra spouse’s pension, a lump sum of an amount determined in writing by CSC after consultation with an actuary.</p>
              </content>
            </paragraph>
          </section>
        </division>
        <division eId="part-VI__dvs-4">
          <num>4</num>
          <heading>Orphan benefit</heading>
          <section eId="part-VI__dvs-4__sec-96C">
            <num>96C</num>
            <heading>Interpretation</heading>
            <content>
              <p>In this Division, a reference to an eligible child includes a reference to a partially dependent child.</p>
            </content>
          </section>
          <section eId="part-VI__dvs-4__sec-97">
            <num>97</num>
            <heading>Orphan benefit—death of eligible employee after attaining maximum retiring age</heading>
            <subsection eId="part-VI__dvs-4__sec-97__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-97__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>an eligible employee dies on or after attaining his or her maximum retiring age;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-97__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>his or her period of contributory service is not less than 1 year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-97__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>he or she is not survived by a spouse but is survived by a person or persons who is or are his or her child or children;</p>
                </content>
                <content>
                  <p>then:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-97__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>at any time after his or her death when the surviving child or 1 or more of the surviving children is an eligible child or are eligible children—orphan pension is payable in respect of the eligible child or eligible children in accordance with subsection (2); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-97__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>if the surviving child or 1 or more of the surviving children is or are, immediately after his or her death, an eligible child or eligible children or, in the opinion of CSC, is or are likely to become an eligible child or eligible children—lump sum benefit is payable in respect of that child or those children in accordance with subsection (3).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-97__subsec-2">
              <num>2</num>
              <content>
                <p>Where, by virtue of paragraph (1)(d), orphan pension is at any time payable in respect of an eligible child or eligible children of a deceased eligible employee, the annual rate of the pension payable in respect of that child or those children is such percentage of the notional standard age retirement pension of the deceased eligible employee as is applicable under <ref href="#sec-109">section 109</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-97__subsec-3">
              <num>3</num>
              <content>
                <p>Where, by virtue of paragraph (1)(e), lump sum benefit is payable in respect of a surviving child or surviving children of a deceased eligible employee, the lump sum benefit is an amount equal to the accumulated contributions of the deceased eligible employee.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-97__subsec-4">
              <num>4</num>
              <content>
                <p>The reference in subsection (2) to the notional standard age retirement pension of a deceased eligible employee means the rate of the standard age retirement pension to which he or she would have been entitled if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to standard age retirement pension in accordance with <ref href="#sec-56">section 56</ref>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-98">
            <num>98</num>
            <heading>Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit not reduced on medical grounds and direction not given under section 99</heading>
            <subsection eId="part-VI__dvs-4__sec-98__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-98__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>an eligible employee dies before attaining his or her maximum retiring age;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-98__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>his or her period of prospective service is not less than 1 year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-98__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>he or she is not survived by a spouse but is survived by a person or persons who is or are his or her child or children;</p>
                </content>
                <content>
                  <p>then, except in a case where <ref href="#sec-99">section 99</ref>, 100 or 101 applies:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-98__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>at any time after his or her death when the surviving child or 1 or more of the surviving children is an eligible child or are eligible children—orphan pension is payable in respect of the eligible child or eligible children in accordance with subsection (2); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-98__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>if the deceased eligible employee had paid supplementary contributions and the surviving child or 1 or more of the surviving children is or are, immediately after his or her death, an eligible child or eligible children or, in the opinion of CSC, is or are likely to become an eligible child or eligible children—lump sum benefit is payable in respect of that child or those children in accordance with subsection (3) of this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-98__subsec-2">
              <num>2</num>
              <content>
                <p>Where, by virtue of paragraph (1)(d), orphan pension is at any time payable in respect of an eligible child or eligible children of a deceased eligible employee, the annual rate of the pension payable in respect of that child or those children is such percentage of the notional invalidity pension of the deceased eligible employee as is applicable under <ref href="#sec-109">section 109</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-98__subsec-3">
              <num>3</num>
              <content>
                <p>Where, by virtue of paragraph (1)(e), lump sum benefit is payable in respect of a surviving child or surviving children of a deceased eligible employee, the lump sum benefit is an amount equal to the accumulated supplementary contributions of the deceased eligible employee.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-98__subsec-4">
              <num>4</num>
              <content>
                <p>The reference in subsection (2) to the notional invalidity pension of a deceased eligible employee means:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-98__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>subject to paragraph (b) of this subsection, the rate of the invalidity pension to which the eligible employee would have been entitled under <ref href="#sec-67">section 67</ref> if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity pension in accordance with that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-98__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>where an amount equal to the deceased eligible employee’s accumulated contributions has been paid out of the Fund under <ref href="#sec-111">section 111</ref>—the rate of the invalidity pension to which the eligible employee would have been entitled under <ref href="#sec-68">section 68</ref> if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity pension and had made an election under that section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-98__subsec-5">
              <num>5</num>
              <content>
                <p>Where a deceased eligible employee would, if he or she had not died but had retired on the ground of invalidity on the day of his or her death, have been entitled to invalidity benefit as provided by subsection 66(3) or (3A), this section applies in relation to him or her as if:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-98__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>there were substituted for paragraph (1)(e) of this section provision that lump sum benefit equal to the accumulated contributions of the deceased eligible employee were payable in respect of the child or children referred to in that paragraph; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-98__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>paragraph (4)(b) of this section applied in relation to him or her.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-99">
            <num>99</num>
            <heading>Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit not reduced on medical grounds, period of prospective service less than 8 years and direction given under this section</heading>
            <subsection eId="part-VI__dvs-4__sec-99__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-99__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>an eligible employee dies before attaining his or her maximum retiring age;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-99__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>his or her period of prospective service is less than 8 years but not less than 1 year;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-99__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>there was not in force in respect of him or her immediately before his or her death a benefit classification certificate or, if such a certificate was in force in respect of him or her immediately before his or her death, CSC is of the opinion that his or her death was not caused, and was not substantially contributed to, by a physical or mental condition or conditions specified in the certificate or by a physical or mental condition or conditions connected with such a condition or such conditions;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-99__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>he or she is not survived by a spouse but is survived by a person or persons who is or are his or her child or children, being a child who is, or children at least one of whom is, an eligible child; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-99__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>CSC is of the opinion that no other surviving child of the deceased eligible employee who is not an eligible child immediately after his or her death is likely to become an eligible child;</p>
                </content>
                <content>
                  <p>then, upon application in writing being made to CSC not later than 3 months after the date of the eligible employee’s death by or on behalf of the eligible child or eligible children, CSC may, in its discretion, direct that, in lieu of benefit being payable in accordance with <ref href="#sec-98">section 98</ref> in respect of the eligible child or eligible children, a lump sum benefit be payable in accordance with this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-99__subsec-2">
              <num>2</num>
              <content>
                <p>Subject to subsection (3), where CSC gives a direction under subsection (1) of this section in relation to an eligible child or eligible children of a deceased eligible employee, there is payable in respect of the eligible child or eligible children a lump sum benefit of an amount equal to the amount of the lump sum benefit to which the deceased eligible employee would have been entitled under subsection 69(2) or (3) (as the case may be) if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to an invalidity pension and had made an election under <ref href="#sec-69">section 69</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-99__subsec-3">
              <num>3</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-99__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>CSC gives a direction under subsection (1) of this section in relation to an eligible child or eligible children of a deceased eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-99__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>that child, or each of those children, is a partially dependent child;</p>
                </content>
                <content>
                  <p>there is payable in respect of the child or children a lump sum benefit of an amount determined by CSC, being an amount that is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-99__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>not less than the amount of the deceased eligible employee’s accumulated contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-99__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>not more than the sum of the lump sum benefit referred to in subsection (2) and the productivity benefit payable in respect of the deceased eligible employee under <ref href="#part-VIA">Part VIA</ref>.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-100">
            <num>100</num>
            <heading>Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service not less than 8 years</heading>
            <subsection eId="part-VI__dvs-4__sec-100__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-100__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>an eligible employee dies before attaining his or her maximum retiring age;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-100__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>his or her period of contributory service is not less than 8 years;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-100__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>there was in force in respect of him or her immediately before his or her death a benefit classification certificate and CSC is of the opinion that his or her death was caused, or was substantially contributed to, by a physical or mental condition or conditions specified in the certificate or by a physical or mental condition or conditions connected with such a condition or such conditions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-100__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>he or she is not survived by a spouse but is survived by a person or persons who is or are his or her child or children;</p>
                </content>
                <content>
                  <p>then:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-100__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>at any time after his or her death when the surviving child or 1 or more of the surviving children is an eligible child or are eligible children—orphan pension is payable in respect of the eligible child or eligible children in accordance with subsection (2); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-100__subsec-1__para-f">
                <num>f</num>
                <content>
                  <p>if the deceased eligible employee had paid supplementary contributions and the surviving child or 1 or more of the surviving children is or are, immediately after his or her death, an eligible child or children or, in the opinion of CSC, is or are likely to become an eligible child or children—lump sum benefit is payable in respect of that child or those children in accordance with subsection (3).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-100__subsec-2">
              <num>2</num>
              <content>
                <p>Where, by virtue of paragraph (1)(e) of this section, orphan pension is at any time payable in respect of an eligible child or eligible children of a deceased eligible employee, the annual rate of the pension payable in respect of that child or those children is such percentage of the notional invalidity pension of the deceased eligible employee as is applicable under <ref href="#sec-109">section 109</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-100__subsec-3">
              <num>3</num>
              <content>
                <p>Where, by virtue of paragraph (1)(f), lump sum benefit is payable in respect of a surviving child or surviving children of a deceased eligible employee, the lump sum benefit is an amount equal to the accumulated supplementary contributions of the deceased eligible employee.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-100__subsec-4">
              <num>4</num>
              <content>
                <p>The reference in subsection (2) of this section to the notional invalidity pension of a deceased eligible employee means:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-100__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>subject to paragraph (b) of this subsection, the rate of the invalidity pension to which the eligible employee would have been entitled under <ref href="#sec-70">section 70</ref> if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity pension in accordance with that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-100__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>where an amount equal to the deceased eligible employee’s accumulated contributions has been paid out of the Fund under <ref href="#sec-111">section 111</ref>—the rate of the invalidity pension to which the eligible employee would have been entitled under <ref href="#sec-71">section 71</ref> if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity pension and had made an election under that section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-100__subsec-5">
              <num>5</num>
              <content>
                <p>Where a deceased eligible employee would, if he or she had not died but had retired on the ground of invalidity on the day of his or her death, have been entitled to invalidity benefit as provided by subsection 66(3) or (3A), this section applies in relation to him or her as if:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-100__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>there were substituted for paragraph (1)(f) of this section provision that lump sum benefit equal to the accumulated contributions of the deceased eligible employee were payable in respect of the child or children referred to in that paragraph; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-100__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>paragraph (4)(b) of this section applied in relation to him or her.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-101">
            <num>101</num>
            <heading>Orphan benefit—death of eligible employee before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service less than 8 years</heading>
            <subsection eId="part-VI__dvs-4__sec-101__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-101__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>an eligible employee dies before attaining his or her maximum retiring age;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-101__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>his or her period of contributory service is less than 8 years;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-101__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>his or her period of prospective service is not less than 1 year;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-101__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>there was in force in respect of him or her immediately before his or her death a benefit classification certificate and CSC is of the opinion that his or her death was caused, or was substantially contributed to, by a physical or mental condition or conditions specified in the certificate or by a physical or mental condition or conditions connected with such a condition or such conditions;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-101__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>he or she is not survived by a spouse but is survived by a person or persons who is or are his or her child or children; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-101__subsec-1__para-f">
                <num>f</num>
                <content>
                  <p>the surviving child or 1 or more of the surviving children is or are, immediately after his or her death, an eligible child or eligible children or, in the opinion of CSC, is or are likely to become an eligible child or eligible children;</p>
                </content>
                <content>
                  <p>a lump sum benefit is payable in respect of that child or those children in accordance with this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-101__subsec-2">
              <num>2</num>
              <content>
                <p>Subject to subsection (3), where, by virtue of subsection (1), a lump sum benefit is payable in respect of the child or children of a deceased eligible employee, the lump sum benefit payable in accordance with this section is an amount equal to the amount of the lump sum benefit to which the deceased eligible employee would have been entitled under subsection 73(2) or (3) (as the case may be) if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity benefit under <ref href="#sec-73">section 73</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-101__subsec-3">
              <num>3</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-101__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>by virtue of subsection (1) a lump sum benefit is payable in respect of the child or children of a deceased eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-101__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>that child, or each of those children, is a partially dependent child;</p>
                </content>
                <content>
                  <p>there is payable in respect of the child or children a lump sum benefit of an amount determined by CSC, being an amount that is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-101__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>not less than the amount of the deceased eligible employee’s accumulated contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-101__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>not more than the sum of the lump sum benefit referred to in subsection (2) and the productivity benefit payable in respect of the deceased eligible employee under <ref href="#part-VIA">Part VIA</ref>.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-102">
            <num>102</num>
            <heading>Orphan benefit—death of spouse of deceased eligible employee who died after attaining maximum retiring age</heading>
            <subsection eId="part-VI__dvs-4__sec-102__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-102__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>spouse’s pension is payable to the spouse of a person who ceased to be an eligible employee by reason of the death of the eligible employee on or after attaining his or her maximum retiring age; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-102__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the spouse dies but is survived by a person or persons who is or are the child or children of the deceased eligible employee;</p>
                </content>
                <content>
                  <p>then, at any time after the spouse’s death when the surviving child or 1 or more of the surviving children, is an eligible child or are eligible children, orphan pension is payable in respect of the eligible child or eligible children in accordance with subsection (2).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-102__subsec-2">
              <num>2</num>
              <content>
                <p>Where, by virtue of subsection (1), orphan pension is at any time payable in respect of an eligible child or eligible children of a deceased eligible employee, the annual rate of the pension payable in respect of that child or those children is such percentage of the notional standard age retirement pension of the deceased eligible employee as is applicable under <ref href="#sec-109">section 109</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-102__subsec-3">
              <num>3</num>
              <content>
                <p>The reference in subsection (2) to the notional standard age retirement pension of a deceased eligible employee means the rate of the standard age retirement pension to which the deceased eligible employee would have been entitled on the day on which the spouse’s pension ceased to be payable if the eligible employee had not died, but had, on the day immediately following the date of his or her death, become entitled to standard age retirement pension in accordance with <ref href="#sec-56">section 56</ref>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-103">
            <num>103</num>
            <heading>Orphan benefit—death of spouse of deceased eligible employee who died before attaining maximum retiring age and where benefit not reduced on medical grounds</heading>
            <subsection eId="part-VI__dvs-4__sec-103__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-103__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>spouse’s pension is payable in accordance with <ref href="#sec-82">section 82</ref> or 83 to the spouse of a person who ceased to be an eligible employee by reason of the death of the eligible employee before attaining his or her maximum retiring age; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-103__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the spouse dies but is survived by a person or persons who is or are the child or children of the deceased eligible employee;</p>
                </content>
                <content>
                  <p>then, at any time after the spouse’s death when the surviving child or 1 or more of the surviving children is an eligible child or are eligible children, orphan pension is payable in respect of the eligible child or eligible children in accordance with subsection (2).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-103__subsec-2">
              <num>2</num>
              <content>
                <p>Where, by virtue of subsection (1), orphan pension is at any time payable in respect of an eligible child or eligible children of a deceased eligible employee, the annual rate of the pension payable in respect of that child or those children is such percentage of the notional invalidity pension of the deceased eligible employee as is applicable under <ref href="#sec-109">section 109</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-103__subsec-3">
              <num>3</num>
              <content>
                <p>The reference in subsection (2) to the notional invalidity pension of a deceased eligible employee means:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-103__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>subject to paragraph (b) of this subsection, the rate of the invalidity pension to which the eligible employee would have been entitled under <ref href="#sec-67">section 67</ref> on the day on which spouse’s pension ceased to be payable to the spouse if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity pension in accordance with that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-103__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>if the spouse had made an election under <ref href="#sec-83">section 83</ref>—the rate of the invalidity pension to which he or she would have been entitled under <ref href="#sec-68">section 68</ref> on the day on which spouse’s pension ceased to be payable to the spouse if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity benefit and made an election under <ref href="#sec-68">section 68</ref>.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-104">
            <num>104</num>
            <heading>Orphan benefit—death of spouse of deceased eligible employee who died before attaining maximum retiring age where benefit reduced on medical grounds and period of contributory service not less than 8 years</heading>
            <subsection eId="part-VI__dvs-4__sec-104__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-104__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>spouse’s pension is payable in accordance with <ref href="#sec-85">section 85</ref> or 86 to the spouse of a person who ceased to be an eligible employee by reason of the death of the eligible employee before attaining his or her maximum retiring age; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-104__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the spouse dies but is survived by a person or persons who is or are the child or children of the deceased eligible employee;</p>
                </content>
                <content>
                  <p>then, at any time after the spouse’s death when the surviving child or 1 or more of the surviving children, is an eligible child or are eligible children, orphan pension is payable in respect of the eligible child or eligible children in accordance with subsection (2).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-104__subsec-2">
              <num>2</num>
              <content>
                <p>Where, by virtue of subsection (1), orphan benefit is payable at any time in respect of an eligible child or eligible children of a deceased eligible employee, the annual rate of pension payable in respect of that child or those children is such percentage of the notional invalidity pension of the deceased eligible employee as is applicable under <ref href="#sec-109">section 109</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-104__subsec-3">
              <num>3</num>
              <content>
                <p>The reference in subsection (2) to the notional invalidity pension of a deceased eligible employee means:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-104__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>subject to paragraph (b) of this subsection, the rate of the invalidity pension to which the eligible employee would have been entitled under <ref href="#sec-70">section 70</ref> on the day on which spouse’s pension ceased to be payable to the spouse if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity pension in accordance with that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-104__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>if the spouse had made an election under <ref href="#sec-86">section 86</ref>—the rate of the invalidity pension to which he or she would have been entitled under <ref href="#sec-71">section 71</ref> on the day on which spouse’s pension ceased to be payable to the spouse if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity benefit and made an election under <ref href="#sec-71">section 71</ref>.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-105">
            <num>105</num>
            <heading>Orphan benefit—death of age or early retirement pensioner</heading>
            <subsection eId="part-VI__dvs-4__sec-105__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-105__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a pensioner to whom age retirement pension or early retirement pension is payable dies; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-105__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>he or she is not survived by a spouse but is survived by a person or persons who is or are his or her child or children;</p>
                </content>
                <content>
                  <p>then, subject to <ref href="#sec-108A">section 108A</ref>, at any time after his or her death when the surviving child or 1 or more of the surviving children is an eligible child or are eligible children, orphan pension is payable in respect of the eligible child or eligible children in accordance with subsection (2).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-105__subsec-2">
              <num>2</num>
              <content>
                <p>Where, by virtue of subsection (1) of this section, orphan pension is payable at any time in respect of an eligible child or eligible children of a deceased pensioner, the annual rate of the pension payable in respect of the child or children is such percentage of the notional standard pension of the deceased pensioner as is applicable under <ref href="#sec-109">section 109</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-105__subsec-3">
              <num>3</num>
              <content>
                <p>A reference in subsection (2) to the notional standard pension of a deceased pensioner means the annual rate at which standard age retirement pension or standard early retirement pension, as the case may be, was payable to the deceased pensioner immediately before his or her death.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-106">
            <num>106</num>
            <heading>Orphan benefit—death of invalidity pensioner</heading>
            <subsection eId="part-VI__dvs-4__sec-106__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-106__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a pensioner to whom invalidity pension is payable dies; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-106__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>he or she is not survived by a spouse but is survived by a person or persons who is or are his or her child or children;</p>
                </content>
                <content>
                  <p>then, subject to <ref href="#sec-108A">section 108A</ref>, at any time after his or her death when the surviving child or 1 or more of the surviving children is an eligible child or are eligible children, orphan pension is payable in respect of the eligible child or eligible children in accordance with subsection (2).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-106__subsec-2">
              <num>2</num>
              <content>
                <p>Where, by virtue of subsection (1) of this section, orphan pension is payable in respect of an eligible child or eligible children of a deceased pensioner, the annual rate of the pension payable in respect of that child or those children is such percentage of the notional invalidity pension of the deceased pensioner as is applicable under <ref href="#sec-109">section 109</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-106__subsec-3">
              <num>3</num>
              <content>
                <p>A reference in subsection (2) to the notional invalidity pension of a deceased pensioner means the rate at which invalidity pension was payable to the deceased pensioner immediately before his or her death.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-107">
            <num>107</num>
            <heading>Orphan benefit—death of spouse of deceased age retirement or early retirement pensioner</heading>
            <subsection eId="part-VI__dvs-4__sec-107__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-107__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>spouse’s pension is payable to the spouse of a person to whom age retirement pension or early retirement pension was payable at the time of the person’s death; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-107__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the spouse dies, but is survived by a person or persons who is or are the child or children of the deceased pensioner;</p>
                </content>
                <content>
                  <p>then, subject to <ref href="#sec-108A">section 108A</ref>, at any time after the spouse’s death when the surviving child or 1 or more of the surviving children is an eligible child or are eligible children, orphan pension is payable in respect of the eligible child or eligible children in accordance with subsection (2).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-107__subsec-2">
              <num>2</num>
              <content>
                <p>Where, by virtue of subsection (1), orphan pension is payable at any time in respect of an eligible child or eligible children of a deceased pensioner, the annual rate of the pension payable in respect of that child or those children is such percentage of the notional standard pension of the deceased pensioner as is applicable under <ref href="#sec-109">section 109</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-107__subsec-3">
              <num>3</num>
              <content>
                <p>A reference in subsection (2) to the notional standard pension of a deceased pensioner means the rate at which standard age retirement pension or standard early retirement pension, as the case may be, would have been payable to the deceased pensioner immediately before the pensioner’s death if the pensioner had died on the day on which his or her spouse died.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-108">
            <num>108</num>
            <heading>Orphan benefit—death of spouse of deceased invalidity pensioner</heading>
            <subsection eId="part-VI__dvs-4__sec-108__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-108__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a spouse’s pension is payable to the spouse of a person to whom invalidity pension was payable at the time of the person’s death; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-108__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the spouse dies, but is survived by a person or persons who is or are the child or children of the deceased pensioner;</p>
                </content>
                <content>
                  <p>then, subject to <ref href="#sec-108A">section 108A</ref>, at any time after the spouse’s death when the surviving child or 1 or more of the surviving children is an eligible child or are eligible children, orphan pension is payable in respect of the eligible child or eligible children in accordance with subsection (2).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-108__subsec-2">
              <num>2</num>
              <content>
                <p>Where, by virtue of subsection (1), orphan pension is payable at any time in respect of an eligible child or eligible children of a deceased pensioner, the annual rate of the pension payable in respect of that child or those children is such percentage of the notional invalidity pension of the deceased pensioner as is applicable under <ref href="#sec-109">section 109</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-108__subsec-3">
              <num>3</num>
              <content>
                <p>A reference in subsection (2) to the notional invalidity pension of a deceased pensioner means the annual rate at which invalidity pension would have been payable to the deceased pensioner immediately before the pensioner’s death if he or she had died on the day on which his or her spouse died.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-108A">
            <num>108A</num>
            <heading>Orphan benefit reduced if deceased pensioner had marital or couple relationship of less than 3 years etc.</heading>
            <subsection eId="part-VI__dvs-4__sec-108A__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies to the eligible child or eligible children of a deceased retirement pensioner if the child, or at least one of the children, is a child of the pensioner because of a late short-term marital or couple relationship between the pensioner and his or her spouse.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-108A__subsec-2">
              <num>2</num>
              <content>
                <p>This section also applies to the eligible child or eligible children of a deceased retirement pensioner if:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-108A__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the child, or at least one of the children, became a child of the pensioner only because he or she was an adopted child, foster child or ward of the pensioner; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-108A__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>he or she had been such an adopted child, foster child or ward for a period of less than 3 years before the pensioner’s death.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-108A__subsec-3">
              <num>3</num>
              <content>
                <p>Orphan pension is payable in respect of a person or persons to whom this section applies only in accordance with this section.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-108A__subsec-4">
              <num>4</num>
              <content>
                <p>If, apart from this section, orphan pension would at any time be payable under <ref href="#sec-105">section 105</ref>, 106, 107 or 108 in respect of a person or persons to whom this section applies, the annual rate of that pension at that time is:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-108A__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>if paragraph (b) does not apply—the amount worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-32.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-108A__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>if at that time there is one or more than one eligible child who is not a child referred to in subsection (1) or (2)—such rate, being a rate higher than the rate worked out under paragraph (a) but less than the basic rate of pension, as CSC determines to be fair and equitable in all the circumstances of the case.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-108A__subsec-5">
              <num>5</num>
              <content>
                <p>In subsection (4):</p>
              </content>
              <content>
                <p><b><i>basic rate of pension</i></b><b> </b>means the annual rate at which, apart from this section, orphan pension would be payable at that time in respect of the person under subsection 105(2), 106(2), 107(2) or 108(2).</p>
                <p><b><i>relevant period</i></b> means the period:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-108A__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>beginning on the day on which:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-108A__subsec-5__para-i">
                <num>i</num>
                <content>
                  <p>the marital or couple relationship between the deceased pensioner and his or her spouse began; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-108A__subsec-5__para-ii">
                <num>ii</num>
                <content>
                  <p>the child, or one of the children, first became an adopted child, foster child or ward of the pensioner; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-108A__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>ending on the day on which the pensioner died.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-109">
            <num>109</num>
            <heading>Percentages applicable for purpose of certain provisions</heading>
            <subsection eId="part-VI__dvs-4__sec-109__subsec-1">
              <num>1</num>
              <content>
                <p>Where, at any time, orphan pension is payable in respect of an eligible child or eligible children of a deceased eligible employee or a deceased pensioner, then, for the purposes of subsection 97(2), 98(2), 100(2), 102(2), 103(2), 104(2), 106(2) or 108(2), as the case requires, the applicable percentage is:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-109__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>if at that time there is 1 eligible child—45 per centum;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-109__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>if at that time there are 2 eligible children—80 per centum;</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-109__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>if at that time there are 3 eligible children—90 per centum; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-109__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>if at that time there are 4 or more eligible children—100 per centum.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-109__subsec-2">
              <num>2</num>
              <content>
                <p>If, at any time, orphan pension is payable in respect of an eligible child or eligible children of a deceased pensioner, then, for the purposes of subsection 105(2) or 107(2), the applicable percentage is the percentage worked out in accordance with the following table:</p>
              </content>
              <table>
                <tr>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                </tr>
                <tr>
                  <td>Item</td>
                  <td>Number of eligible children</td>
                  <td>Category 1
deceased pensioner</td>
                  <td>Category 2
deceased pensioner</td>
                </tr>
                <tr>
                  <td>1</td>
                  <td>If, at that time, there is 1 eligible child</td>
                  <td>45%</td>
                  <td>51%</td>
                </tr>
                <tr>
                  <td>2</td>
                  <td>If, at that time, there are 2 eligible children</td>
                  <td>80%</td>
                  <td>92%</td>
                </tr>
                <tr>
                  <td>3</td>
                  <td>If, at that time, there are 3 eligible children</td>
                  <td>90%</td>
                  <td>108%</td>
                </tr>
                <tr>
                  <td>4</td>
                  <td>If, at that time, there are 4 or more eligible children</td>
                  <td>100%</td>
                  <td>108%</td>
                </tr>
              </table>
            </subsection>
          </section>
          <section eId="part-VI__dvs-4__sec-109A">
            <num>109A</num>
            <heading>Orphan pension—when there are partially dependent children</heading>
            <subsection eId="part-VI__dvs-4__sec-109A__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsection (3), if:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-109A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>at any time when orphan pension is payable in accordance with a provision of this Division to or in respect of an eligible child or eligible children of a deceased eligible employee or pensioner, that child or any of those children is a partially dependent child; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-109A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>but for this section, that pension would be payable at an annual rate that exceeds the maximum permissible rate in relation to that pension, the annual rate of that pension is an amount per annum equal to the maximum permissible rate.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-109A__subsec-2">
              <num>2</num>
              <content>
                <p>For the purposes of subsection (1), the maximum permissible rate, in relation to orphan pension payable in accordance with a provision of this Division to or in respect of an eligible child or eligible children of a deceased eligible employee or pensioner who is, or any of whom is, a partially dependent child is:</p>
              </content>
              <paragraph eId="part-VI__dvs-4__sec-109A__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>where the pension is payable to or in respect of one eligible child and that child is a partially dependent child—an amount per annum equal to the amount per annum of the regular maintenance payments that the deceased eligible employee or pensioner was, at the time of his or her death, voluntarily making, or required by a court to make, to or in respect of the child; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-109A__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>in any other case—an amount per annum equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-109A__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the annual rate at which orphan pension would be payable under that provision if the deceased eligible employee or pensioner had no partially dependent child; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-4__sec-109A__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount per annum of the regular maintenance payments that the deceased eligible employee or pensioner was, at the time of his or her death, voluntarily making, or required by a court to make, to or in respect of his or her partially dependent child or children.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-4__sec-109A__subsec-3">
              <num>3</num>
              <content>
                <p>This section does not apply at any time when there are more than 3 eligible children of the deceased eligible employee or pensioner who are not partially dependent children.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-VI__dvs-5">
          <num>5</num>
          <heading>Miscellaneous</heading>
          <section eId="part-VI__dvs-5__sec-109AB">
            <num>109AB</num>
            <heading>Eligible employee or retirement pensioner survived by one spouse and child not in the custody, care and control of the spouse</heading>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	Where a person (in this section called the <b><i>deceased person</i></b>) who is an eligible employee or a retirement pensioner dies and is survived by one spouse and by an eligible child or eligible children, or a partially dependent child or partially dependent children, not in the custody, care and control of the spouse, benefit is only payable under Division 1, 2, 3 or 3A in accordance with this section.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-2">
              <num>2</num>
              <content>
                <p>The amount of spouse’s pension payable to the spouse must not exceed:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>if the deceased person was, immediately before his or her death, an eligible employee who had not attained his or her maximum retiring age—the applicable percentage of the annual rate of the invalidity pension to which the deceased eligible employee would have been entitled under <ref href="#sec-67">section 67</ref> or 70 if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity pension under that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if the deceased person was, immediately before his or her death, an eligible employee who had attained his or her maximum retiring age—the applicable percentage of the annual rate of the standard age retirement pension to which the deceased eligible employee would have been entitled under <ref href="#sec-56">section 56</ref> if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to standard age retirement pension under that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>if the deceased person was, immediately before his or her death, a retirement pensioner and had had a marital or couple relationship that had begun:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>before he or she had become a retirement pensioner; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>before he or she had turned 60; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>not less than 3 years before the pensioner’s death;</p>
                </content>
                <content>
                  <p>—the applicable percentage of the annual rate of pension payable to the retirement pensioner immediately before his or her death.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-3">
              <num>3</num>
              <content>
                <p>The applicable percentage mentioned in paragraphs (2)(a) and (b) is:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>if there are no eligible children of the deceased person in the custody, care and control of the spouse—67%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>if there is one such eligible child—78%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>if there are 2 such eligible children—89%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>if there are 3 or more such eligible children—100%.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-3A">
              <num>3A</num>
              <content>
                <p>The applicable percentage mentioned in paragraph (2)(c) is the percentage worked out in accordance with the following table:</p>
              </content>
              <table>
                <tr>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                </tr>
                <tr>
                  <td>Item</td>
                  <td>Number of eligible children in custody etc. of spouse</td>
                  <td>Category 1
deceased pensioner</td>
                  <td>Category 2
deceased pensioner</td>
                </tr>
                <tr>
                  <td>1</td>
                  <td>If there are no eligible children of the deceased person in the custody, care and control of the spouse</td>
                  <td>67%</td>
                  <td>85%</td>
                </tr>
                <tr>
                  <td>2</td>
                  <td>If there is one eligible child of the deceased person in the custody, care and control of the spouse</td>
                  <td>78%</td>
                  <td>97%</td>
                </tr>
                <tr>
                  <td>3</td>
                  <td>If there are 2 eligible children of the deceased person in the custody, care and control of the spouse</td>
                  <td>89%</td>
                  <td>108%</td>
                </tr>
                <tr>
                  <td>4</td>
                  <td>If there are 3 or more eligible children of the deceased person in the custody, care and control of the spouse</td>
                  <td>100%</td>
                  <td>108%</td>
                </tr>
              </table>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-3B">
              <num>3B</num>
              <content>
                <p>If the deceased person:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-3B__para-a">
                <num>a</num>
                <content>
                  <p>was, immediately before his or her death, a retirement pensioner; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-3B__para-b">
                <num>b</num>
                <content>
                  <p>had had a late short-term marital or couple relationship with his or her spouse;</p>
                </content>
                <content>
                  <p>the amount of the spouse’s pension payable to the spouse must not exceed such percentage of the annual rate of pension payable to the retirement pensioner immediately before his or her death as is determined by CSC.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-3C">
              <num>3C</num>
              <content>
                <p>In making a determination under subsection (3B), CSC must take into consideration:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-3C__para-a">
                <num>a</num>
                <content>
                  <p>the extent to which spouse’s pension payable to the spouse of a deceased pensioner under <ref href="#dvs-3">Division 3</ref> is reduced when the spouse and the deceased pensioner have been in a marital or couple relationship of the kind referred to in paragraph (3B)(b); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-3C__para-b">
                <num>b</num>
                <content>
                  <p>whether one or more than one eligible child, or one or more than one partially dependent child, of the pensioner is or is not a child of the pensioner because of the late short-term marital or couple relationship referred to in paragraph (3B)(b).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-4">
              <num>4</num>
              <content>
                <p>CSC must, having regard to:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>the needs of the spouse; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>the respective needs of any eligible child or eligible children, or any partially dependent child or partially dependent children, of the deceased person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>such other matters as CSC considers relevant;</p>
                </content>
                <content>
                  <p>subject to the limitations set out in subsections (5), (5A) and (7), determine the part of a benefit to which the spouse is entitled under <ref href="#dvs-1">Division 1</ref>, 2, 3 or 3A that is attributable to each such child.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-5">
              <num>5</num>
              <content>
                <p>Benefit attributed under subsection (4) to an eligible child or eligible children of the deceased person not in the custody, care and control of the spouse must not exceed in the aggregate:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>if the deceased person was, immediately before his or her death, an eligible employee who had not attained his or her maximum retiring age—the applicable percentage of the annual rate of the invalidity pension to which the deceased eligible employee would have been entitled under <ref href="#sec-67">section 67</ref> or 70 if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity pension under that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>if the deceased person was, immediately before his or her death, an eligible employee who had attained his or her maximum retiring age—the applicable percentage of the annual rate of the standard age retirement pension to which the deceased eligible employee would have been entitled under <ref href="#sec-56">section 56</ref> if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to standard age retirement pension under that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	if the deceased person was, immediately before his or her death, a retirement pensioner and had had<i> </i>a marital or couple relationship that had begun:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-5__para-i">
                <num>i</num>
                <content>
                  <p>before he or she had become a retirement pensioner; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-5__para-ii">
                <num>ii</num>
                <content>
                  <p>before he or she had turned 60; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-5__para-iii">
                <num>iii</num>
                <content>
                  <p>not less than 3 years before the pensioner’s death;</p>
                </content>
                <content>
                  <p>—the applicable percentage of the annual rate of pension payable to the retirement pensioner immediately before his or her death.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-5A">
              <num>5A</num>
              <content>
                <p>If the deceased person:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-5A__para-a">
                <num>a</num>
                <content>
                  <p><i>	</i>(a)<i>	</i>was, immediately before his or her death, a retirement pensioner; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-5A__para-b">
                <num>b</num>
                <content>
                  <p>had had a late short-term marital or couple relationship with his or her spouse;</p>
                </content>
                <content>
                  <p>benefit attributed under subsection (4) to the eligible child or eligible children of the deceased person not in the custody, care and control of the spouse must not exceed in the aggregate such proportion of the applicable percentage of the annual rate of pension payable to the retirement pensioner immediately before his or her death as is determined by CSC.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-5B">
              <num>5B</num>
              <content>
                <p>In making a determination under subsection (4) or (5A), CSC must take into consideration:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-5B__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the extent to which spouse’s pension payable to the spouse of a deceased pensioner<i> </i>under Division 3 is reduced when the spouse and the deceased pensioner have been in a marital or couple relationship of the kind referred to in paragraph (5A)(b); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-5B__para-b">
                <num>b</num>
                <content>
                  <p>whether one or more than one eligible child of the pensioner is or is not a child of the pensioner because of the late short-term marital or couple relationship referred to in paragraph (5A)(b).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-6">
              <num>6</num>
              <content>
                <p>The applicable percentage mentioned in paragraphs (5)(a) and (b) is:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>if there is one eligible child not in the custody, care and control of the spouse—45%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>if there are 2 such eligible children—80%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-6__para-c">
                <num>c</num>
                <content>
                  <p>if there are 3 such eligible children—90%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-6__para-d">
                <num>d</num>
                <content>
                  <p>if there are 4 or more such eligible children—100%.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-6A">
              <num>6A</num>
              <content>
                <p>The applicable percentage mentioned in paragraph (5)(c) is the percentage worked out in accordance with the following table:</p>
              </content>
              <table>
                <tr>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                </tr>
                <tr>
                  <td>Item</td>
                  <td>Number of eligible children not in custody etc. of spouse</td>
                  <td>Category 1
deceased pensioner</td>
                  <td>Category 2
deceased pensioner</td>
                </tr>
                <tr>
                  <td>1</td>
                  <td>If there is one eligible child not in the custody, care and control of the spouse</td>
                  <td>45%</td>
                  <td>51%</td>
                </tr>
                <tr>
                  <td>2</td>
                  <td>If there are 2 eligible children not in the custody, care and control of the spouse</td>
                  <td>80%</td>
                  <td>92%</td>
                </tr>
                <tr>
                  <td>3</td>
                  <td>If there are 3 eligible children not in the custody, care and control of the spouse</td>
                  <td>90%</td>
                  <td>108%</td>
                </tr>
                <tr>
                  <td>4</td>
                  <td>If there are 4 or more eligible children not in the custody, care and control of the spouse</td>
                  <td>100%</td>
                  <td>108%</td>
                </tr>
              </table>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-7">
              <num>7</num>
              <content>
                <p>Benefit attributed under subsection (4) to a partially dependent child or partially dependent children of the deceased person must not exceed in the aggregate the lesser of:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-7__para-a">
                <num>a</num>
                <content>
                  <p>the annual rate of the regular maintenance payments being made, or required to be made by order of a court, in relation to the child or children by the deceased person immediately before his or her death; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-109AB__subsec-7__para-b">
                <num>b</num>
                <content>
                  <p>the maximum benefit that, under subsection (5) or (5A), could be attributed to the child or children if the child or children were an eligible child or eligible children, as the case may be, of the deceased person not in the custody, care and control of the spouse.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-8">
              <num>8</num>
              <content>
                <p>CSC must not determine that a part of spouse’s additional pension, being such pension mentioned in sections 89 and 93, is attributable to a partially dependent child or partially dependent children.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-9">
              <num>9</num>
              <content>
                <p>Where CSC makes a determination under subsection (4), the spouse may make any election under this Act in relation to the part of a benefit that, under the determination, is not attributable to a child or children (being a child or children not in the custody, care and control of the spouse) as if the part of the benefit were the whole of the benefit to which the spouse had become entitled.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-10">
              <num>10</num>
              <content>
                <p>Where a determination is made under subsection (4), CSC, having regard to the respective needs of the persons mentioned in that subsection and to such other matters as CSC considers relevant, may vary the determination from time to time.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-11">
              <num>11</num>
              <content>
                <p>A reference in subsection (2) to spouse’s pension does not include a reference to spouse’s additional pension mentioned in sections 89 and 93.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-12">
              <num>12</num>
              <content>
                <p>For the purposes of this section, in determining the needs of a spouse, disregard any need that results from an election made by the spouse under <ref href="#sec-146E">section 146E</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-109AB__subsec-13">
              <num>13</num>
              <content>
                <p>CSC must ensure that so much of a spouse’s pension as is commuted under <ref href="#sec-146E">section 146E</ref> is not attributed under this section to a child.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-5__sec-110">
            <num>110</num>
            <heading>Eligible employee or retirement pensioner survived by more than one spouse</heading>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	Where a person (in this section called the <b><i>deceased person</i></b>) who is an eligible employee or a retirement pensioner dies and is survived by more than one spouse, benefit is only payable under Division 1, 2, 3 or 3A in accordance with this section.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-2">
              <num>2</num>
              <content>
                <p>Subject to this section and <ref href="#sec-110A">section 110A</ref>B, benefit payable under <ref href="#dvs-1">Division 1</ref>, 2, 3 or 3A to those spouses is such benefit as would be payable in respect of the deceased person if the deceased person had had only one spouse who survived him or her.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-3">
              <num>3</num>
              <content>
                <p>CSC must, having regard to:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the respective needs of the surviving spouses; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the respective needs of any eligible child or eligible children, or any partially dependent child or partially dependent children, of the deceased person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>such other matters as CSC considers relevant;</p>
                </content>
                <content>
                  <p>allocate any benefit payable in respect of the deceased person under <ref href="#dvs-1">Division 1</ref>, 2, 3 or 3A (other than a benefit payable in accordance with <ref href="#sec-91">section 91</ref>) among those spouses, subject to the limitations set out in subsections (4) and (5), and benefit is payable accordingly.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-4">
              <num>4</num>
              <content>
                <p>The amount of spouse’s pension payable to a spouse must not exceed:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>if the deceased person was, immediately before his or her death, an eligible employee who had not attained his or her maximum retiring age—the applicable percentage of the annual rate of the invalidity pension to which the deceased eligible employee would have been entitled under <ref href="#sec-67">section 67</ref> or 70 if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity pension under that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>if the deceased person was, immediately before his or her death, an eligible employee who had attained his or her maximum retiring age—the applicable percentage of the annual rate of the standard age retirement pension to which the deceased eligible employee would have been entitled under <ref href="#sec-56">section 56</ref> if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to standard age retirement pension under that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	if the deceased person was, immediately before his or her death, a retirement pensioner and had had<i> </i>a marital or couple relationship with the spouse that had begun:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>before the retirement pensioner had become a retirement pensioner; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>before the retirement pensioner had turned 60; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-4__para-iii">
                <num>iii</num>
                <content>
                  <p>not less than 3 years before the pensioner’s death;</p>
                </content>
                <content>
                  <p>—the applicable percentage of the annual rate of pension payable to the retirement pensioner before his or her death; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-4__para-d">
                <num>d</num>
                <content>
                  <p>if the deceased pensioner was, immediately before his or her death, a retirement pensioner and had had a late short-term marital or couple relationship with the spouse—such percentage of the annual rate of pension payable to the retirement pensioner immediately before his or her death as is determined by CSC.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-5">
              <num>5</num>
              <content>
                <p>The applicable percentage mentioned in paragraphs (4)(a) and (b) is:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>if there are no eligible children of the deceased person in the custody, care and control of the spouse—67%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>if there is one such eligible child—78%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>if there are 2 such eligible children—89%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-5__para-d">
                <num>d</num>
                <content>
                  <p>if there are 3 or more such eligible children—100%.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-5A">
              <num>5A</num>
              <content>
                <p>The applicable percentage mentioned in paragraph (4)(c) is the percentage worked out in accordance with the following table:</p>
              </content>
              <table>
                <tr>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                </tr>
                <tr>
                  <td>Item</td>
                  <td>Number of eligible children in custody etc. of spouse</td>
                  <td>Category 1
deceased pensioner</td>
                  <td>Category 2
deceased pensioner</td>
                </tr>
                <tr>
                  <td>1</td>
                  <td>If there is no eligible child of the deceased person in the custody, care and control of the spouse</td>
                  <td>67%</td>
                  <td>85%</td>
                </tr>
                <tr>
                  <td>2</td>
                  <td>If there is one eligible child of the deceased person in the custody, care and control of the spouse</td>
                  <td>78%</td>
                  <td>97%</td>
                </tr>
                <tr>
                  <td>3</td>
                  <td>If there are 2 eligible children of the deceased person in the custody, care and control of the spouse</td>
                  <td>89%</td>
                  <td>108%</td>
                </tr>
                <tr>
                  <td>4</td>
                  <td>If there are 3 or more eligible children of the deceased person in the custody, care and control of the spouse</td>
                  <td>100%</td>
                  <td>108%</td>
                </tr>
              </table>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-5B">
              <num>5B</num>
              <content>
                <p>In making a determination under paragraph (4)(d), CSC must take into consideration:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-5B__para-a">
                <num>a</num>
                <content>
                  <p>the extent to which spouse’s pension payable to the spouse of a deceased pensioner under <ref href="#dvs-3">Division 3</ref> is reduced when the spouse and the deceased pensioner have been in a marital or couple relationship of the kind referred to in paragraph (4)(d); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-5B__para-b">
                <num>b</num>
                <content>
                  <p>whether there is in the custody, care and control of the spouse one, or more than one, eligible child who:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-5B__para-i">
                <num>i</num>
                <content>
                  <p>was not born of the marital or couple relationship referred to in paragraph (4)(d); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-5B__para-ia">
                <num>ia</num>
                <content>
                  <p>	(ia)	was not a child of the spouse, and the pensioner, within the meaning of the <i>Family Law Act 1975</i>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-5B__para-ii">
                <num>ii</num>
                <content>
                  <p>did not become a stepchild of the pensioner as a result of that marital or couple relationship; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-5B__para-iii">
                <num>iii</num>
                <content>
                  <p>is not a child of the person with whom the pensioner had that marital or couple relationship.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-6">
              <num>6</num>
              <content>
                <p>Where, under subsection (3), CSC allocates a benefit payable in respect of a deceased person and there is an eligible child or eligible children, or a partially dependent child or partially dependent children, of the deceased person, CSC must determine the part of the benefit that is attributable to each such child other than, in the case of a benefit payable under <ref href="#sec-91">section 91</ref> or 95, a partially dependent child.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-7">
              <num>7</num>
              <content>
                <p>Benefit attributed under subsection (6) to an eligible child or eligible children of the deceased person not in the custody, care and control of any of the surviving spouses must not exceed in the aggregate:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7__para-a">
                <num>a</num>
                <content>
                  <p>if the deceased person was, immediately before his or her death, an eligible employee who had not attained his or her maximum retiring age—the applicable percentage of the annual rate of the invalidity pension to which the deceased eligible employee would have been entitled under <ref href="#sec-67">section 67</ref> or 70 if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to invalidity pension under that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7__para-b">
                <num>b</num>
                <content>
                  <p>if the deceased person was, immediately before his or her death, an eligible employee who had attained his or her maximum retiring age—the applicable percentage of the annual rate of the standard age retirement pension to which the deceased eligible employee would have been entitled under <ref href="#sec-56">section 56</ref> if he or she had not died, but had, on the day immediately following the date of his or her death, become entitled to standard age retirement pension under that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7__para-c">
                <num>c</num>
                <content>
                  <p>if the deceased person was, immediately before his or her death, a retirement pensioner and had been in a marital or couple relationship that had begun:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7__para-i">
                <num>i</num>
                <content>
                  <p>before he or she had become a retirement pensioner; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7__para-ii">
                <num>ii</num>
                <content>
                  <p>before he or she had turned 60; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7__para-iii">
                <num>iii</num>
                <content>
                  <p>not less than 3 years before the pensioner’s death;</p>
                </content>
                <content>
                  <p>the applicable percentage of the annual rate of pension payable to the retirement pensioner immediately before his or her death.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-7A">
              <num>7A</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7A__para-a">
                <num>a</num>
                <content>
                  <p>the deceased person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7A__para-i">
                <num>i</num>
                <content>
                  <p>was, immediately before his or her death, a retirement pensioner; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7A__para-ii">
                <num>ii</num>
                <content>
                  <p>had had a late short-term marital or couple relationship; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7A__para-b">
                <num>b</num>
                <content>
                  <p>one or more than one eligible child of the pensioner:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7A__para-i">
                <num>i</num>
                <content>
                  <p>was born of that marital or couple relationship; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7A__para-ia">
                <num>ia</num>
                <content>
                  <p>	(ia)	was, within the meaning of the <i>Family Law Act 1975</i>, a child of the pensioner and the person with whom the pensioner had that marital or couple relationship; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7A__para-ii">
                <num>ii</num>
                <content>
                  <p>became a stepchild of the pensioner as a result of that marital or couple relationship; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7A__para-iii">
                <num>iii</num>
                <content>
                  <p>is a child of the person with whom the pensioner had that marital or couple relationship; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7A__para-c">
                <num>c</num>
                <content>
                  <p>that child or any of those children is not in the custody, care and control of any of the surviving spouses;</p>
                </content>
                <content>
                  <p>the following provisions apply:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7A__para-d">
                <num>d</num>
                <content>
                  <p>benefit attributed under subsection (6) to that child or to each of those children should be less than the amount of benefit that would be attributed to him or her if he or she were an eligible child other than a child referred to in paragraph (b);</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7A__para-e">
                <num>e</num>
                <content>
                  <p>benefit attributed under subsection (6) to the eligible child or eligible children of the deceased person not in the custody, care and control of any of the surviving spouses must not exceed in the aggregate such proportion of the applicable percentage of the annual rate of pension payable to the retirement pensioner immediately before his or her death as is determined by CSC.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-7B">
              <num>7B</num>
              <content>
                <p>In making a determination under subsection (6) as affected by paragraph (7A)(d) or under paragraph (7A)(e), CSC must take into consideration:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7B__para-a">
                <num>a</num>
                <content>
                  <p>the extent to which spouse’s pension payable to the spouse of a deceased pensioner under <ref href="#dvs-3">Division 3</ref> is reduced when the spouse and the deceased pensioner have been in a marital or couple relationship of the kind referred to in paragraph (7A)(a); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-7B__para-b">
                <num>b</num>
                <content>
                  <p>whether the eligible child or any of the eligible children not in the custody of any surviving spouse was or was not a child referred to in paragraph (7A)(b).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-8">
              <num>8</num>
              <content>
                <p>The applicable percentage mentioned in paragraphs (7)(a) and (b) is:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-8__para-a">
                <num>a</num>
                <content>
                  <p>if there is one eligible child not in the custody, care and control of any of the surviving spouses—45%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-8__para-b">
                <num>b</num>
                <content>
                  <p>if there are 2 such eligible children—80%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-8__para-c">
                <num>c</num>
                <content>
                  <p>if there are 3 such eligible children—90%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-8__para-d">
                <num>d</num>
                <content>
                  <p>if there are 4 or more such eligible children—100%.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-8A">
              <num>8A</num>
              <content>
                <p>The applicable percentage mentioned in paragraph (7)(c) is the percentage worked out in accordance with the following table:</p>
              </content>
              <table>
                <tr>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                  <th>Applicable percentage</th>
                </tr>
                <tr>
                  <td>Item</td>
                  <td>Number of eligible children not in custody etc. of spouse</td>
                  <td>Category 1
deceased pensioner</td>
                  <td>Category 2
deceased pensioner</td>
                </tr>
                <tr>
                  <td>1</td>
                  <td>If there is one eligible child not in the custody, care and control of the spouse</td>
                  <td>45%</td>
                  <td>51%</td>
                </tr>
                <tr>
                  <td>2</td>
                  <td>If there are 2 eligible children not in the custody, care and control of the spouse</td>
                  <td>80%</td>
                  <td>92%</td>
                </tr>
                <tr>
                  <td>3</td>
                  <td>If there are 3 eligible children not in the custody, care and control of the spouse</td>
                  <td>90%</td>
                  <td>108%</td>
                </tr>
                <tr>
                  <td>4</td>
                  <td>If there are 4 or more eligible children not in the custody, care and control of the spouse</td>
                  <td>100%</td>
                  <td>108%</td>
                </tr>
              </table>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-9">
              <num>9</num>
              <content>
                <p>Benefit attributed under subsection (6) to a partially dependent child or partially dependent children of the deceased person must not exceed in the aggregate the lesser of:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-9__para-a">
                <num>a</num>
                <content>
                  <p>the annual rate of the regular maintenance payments being made, or required to be made by order of a court, in relation to the child or children by the deceased person immediately before his or her death; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-9__para-b">
                <num>b</num>
                <content>
                  <p>the maximum benefit that, under subsection (7) or (7A), could be attributed to the child or children if the child or children were an eligible child or eligible children, as the case may be, of the deceased person not in the custody, care and control of any of the surviving spouses.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-10">
              <num>10</num>
              <content>
                <p>Where the deceased person was, immediately before his or her death, an eligible employee who had attained his or her maximum retiring age:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-10__para-a">
                <num>a</num>
                <content>
                  <p>CSC, having regard to:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-10__para-i">
                <num>i</num>
                <content>
                  <p>the respective needs of the surviving spouses; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-10__para-ii">
                <num>ii</num>
                <content>
                  <p>the respective needs of any eligible child or eligible children; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-10__para-iii">
                <num>iii</num>
                <content>
                  <p>such other matters as CSC considers relevant;</p>
                </content>
                <content>
                  <p>must, for the purposes of ascertaining the benefit payable in accordance with <ref href="#sec-91">section 91</ref>, allocate the accumulated contributions of the deceased person among such spouses; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-10__para-b">
                <num>b</num>
                <content>
                  <p><ref href="#sec-91">section 91</ref> applies in relation to a spouse of the deceased person as if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-10__para-i">
                <num>i</num>
                <content>
                  <p>the deceased person had had only one spouse who survived him or her and that person were that spouse; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-10__para-ii">
                <num>ii</num>
                <content>
                  <p>the accumulated contributions of the deceased person were the part of those contributions allocated to that spouse under paragraph (a); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-10__para-iii">
                <num>iii</num>
                <content>
                  <p>each reference in that section to 13.4 per centum were a reference to such percentage as bears to 13.4 per centum the same proportion as the part of the accumulated contributions of the deceased person allocated to that spouse under paragraph (a) bears to the accumulated contributions of the deceased person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-11">
              <num>11</num>
              <content>
                <p>Where, under subsection (10), CSC allocates a benefit payable in respect of a deceased person and there is an eligible child or eligible children of the deceased person not in the custody, care and control of any of the surviving spouses, CSC must determine the part of the benefit that is attributable to each such child.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-12">
              <num>12</num>
              <content>
                <p>Each of the surviving spouses of a deceased person may make such elections under this Act in relation to the part of a benefit allocated to the spouse that is not attributable to a child or children (being a child or children not in the custody, care and control of the spouse) as could be made by the spouse in relation to the benefit if the deceased person had had only one spouse who survived him or her and that person were that spouse.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-13">
              <num>13</num>
              <content>
                <p>Where a benefit is payable in accordance with an allocation made under subsection (3) or (10), CSC, having regard to the respective needs of the persons mentioned in that subsection and to such other matters as CSC considers relevant, may vary the allocation from time to time.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-14">
              <num>14</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-14__para-a">
                <num>a</num>
                <content>
                  <p>benefit is payable to the surviving spouses of a deceased person under subsection 81(1) or (2); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-14__para-b">
                <num>b</num>
                <content>
                  <p>the spouses are entitled under subsection (12) of this section to make an election under <ref href="#sec-84">section 84</ref> or 87; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-14__para-c">
                <num>c</num>
                <content>
                  <p>one or more, but not all, of the surviving spouses make such an election;</p>
                </content>
                <content>
                  <p>then:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-14__para-d">
                <num>d</num>
                <content>
                  <p>	(d)	unless CSC otherwise directs, orphan pension is not payable in respect of a child (including a child of a kind referred to in subparagraph (b)(i) or (ii) of the definition of <b><i>child</i></b> in subsection 3(1)) of a spouse who makes such an election; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110__subsec-14__para-e">
                <num>e</num>
                <content>
                  <p>if orphan pension becomes payable in respect of a child or children of the deceased person, the rate of the pension is such rate as CSC determines, being a rate equal to such rate as CSC considers would have been the rate of pension payable to, or for the benefit of, that child or those children but for paragraph (d).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-15">
              <num>15</num>
              <content>
                <p>Orphan benefit is not payable under <ref href="#sec-102">section 102</ref>, 103, 104, 107 or 108 in respect of the children of a deceased person until the death of the last of the surviving spouses entitled to pension under this section.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-16">
              <num>16</num>
              <content>
                <p>A reference in subsection (4) to spouse’s pension does not include a reference to spouse’s additional pension mentioned in sections 89 and 93.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-17">
              <num>17</num>
              <content>
                <p>For the purposes of this section, in determining the needs of a spouse, disregard any need that results from an election made by the spouse under <ref href="#sec-146E">section 146E</ref>.</p>
              </content>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110__subsec-18">
              <num>18</num>
              <content>
                <p>CSC must ensure that so much of a spouse’s pension as is commuted under <ref href="#sec-146E">section 146E</ref> is not allocated under this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-VI__dvs-5__sec-110AB">
            <num>110AB</num>
            <heading>Spouse’s pension to be increased in certain circumstances</heading>
            <subsection eId="part-VI__dvs-5__sec-110AB__subsec-1">
              <num>1</num>
              <content>
                <p>If, at any time:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>spouse’s pension is payable:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>to the spouse of a deceased eligible employee under <ref href="#sec-82">section 82</ref>, 83, 85, 86 or 90; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>to the spouse of a deceased pensioner under <ref href="#sec-94">section 94</ref> or 96; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	the sum of the spouse’s pension and extra spouse’s pension (if any) is less than the annual rate of the pension by reference to which the rate of spouse’s pension is calculated under whichever is applicable of <b><i>base amount</i></b>); and<ref href="#sec-82">section 82</ref>, 83, 85, 86, 90, 94 or 96 (in this section called the </p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>there is more than one spouse of the deceased eligible employee or pensioner;</p>
                </content>
                <content>
                  <p>the spouse’s pension is increased under this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110AB__subsec-2">
              <num>2</num>
              <content>
                <p>The increase in the annual rate of spouse’s pension is:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the applicable percentage of the base amount; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the amount by which the base amount exceeds the sum of the spouse’s pension and the extra spouse’s pension;</p>
                </content>
                <content>
                  <p>whichever is less.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-VI__dvs-5__sec-110AB__subsec-3">
              <num>3</num>
              <content>
                <p>Where, at any time, the spouse’s pension is increased under this section, the applicable percentage is:</p>
              </content>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>in the case of spouses of a category 2 deceased pensioner:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>if there are 2 spouses—11%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>if there are 3 or more spouses—22%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>in any other case:</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>if there are 2 spouses—11%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>if there are 3 spouses—22%; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-VI__dvs-5__sec-110AB__subsec-3__para-iii">
                <num>iii</num>
                <content>
                  <p>if there are 4 or more spouses—33%.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
        </division>
      </part>
      <part eId="part-VIA">
        <num>VIA</num>
        <heading>Productivity superannuation</heading>
        <section eId="part-VIA__sec-110A">
          <num>110A</num>
          <heading>Interpretation</heading>
          <content>
            <p>In this Part, unless the contrary intention appears:</p>
            <p><b><i>notional interim benefit</i></b>, in relation to a person, has the same meaning as in section 8A of the <i>Superannuation (Productivity Benefit) Act 1988</i>.</p>
            <p><term refersTo="#term-productivity-benefit">productivity benefit</term> means <def>a benefit payable under <ref href="#sec-110P">section 110P</ref>.</def></p>
            <p><b><i>productivity contribution</i></b>, in relation to a productivity employee, has the meaning given by section 110C.</p>
            <p><b><i>productivity employee</i></b> means:</p>
          </content>
          <paragraph eId="part-VIA__sec-110A__para-a">
            <num>a</num>
            <content>
              <p>an eligible employee other than:</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIA__sec-110A__para-i">
            <num>i</num>
            <content>
              <p>an employee of the  or of an authority of the ; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIA__sec-110A__para-ii">
            <num>ii</num>
            <content>
              <p>an employee of a State or of an authority of a State; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIA__sec-110A__para-iii">
            <num>iii</num>
            <content>
              <p>a person who is engaged or appointed for employment outside  only; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIA__sec-110A__para-iv">
            <num>iv</num>
            <content>
              <p>a person in a class in respect of which a declaration is in force under <ref href="#sec-110E">section 110E</ref>; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIA__sec-110A__para-b">
            <num>b</num>
            <content>
              <p>an eligible employee in respect of whom a declaration is in force under <ref href="#sec-110F">section 110F</ref>;</p>
            </content>
            <content>
              <p>but does not include an eligible employee whom <role refersTo="#minister">the Minister</role> and CSC have agreed to exempt from the operation of subsection 51(2B).</p>
              <p><term refersTo="#term-productivity-related-benefit">productivity related benefit</term> means <def>a benefit not payable under this Act that consists of, or is worked out by reference to, an amount like the amount described in paragraph 110Q(1)(a).</def></p>
            </content>
          </paragraph>
        </section>
        <section eId="part-VIA__sec-110B">
          <num>110B</num>
          <heading>Rate of salary</heading>
          <content>
            <p>For the purposes of <ref href="#sec-110C">section 110C</ref>, the fortnightly rate of salary of a productivity employee is taken to be the rate of salary that, for the purposes of <ref href="#sec-46">section 46</ref>, was his or her fortnightly rate of salary on the last anniversary of his or her birth that occurred before the contribution day on which the productivity contribution is payable.</p>
          </content>
        </section>
        <section eId="part-VIA__sec-110C">
          <num>110C</num>
          <heading>Productivity contributions</heading>
          <subsection eId="part-VIA__sec-110C__subsec-1">
            <num>1</num>
            <content>
              <p>Subject to this section, the productivity contribution in respect of a productivity employee for a fortnight is the amount ascertained in accordance with the following Table:</p>
            </content>
            <table>
              <tr>
                <th>TABLE</th>
                <th>TABLE</th>
              </tr>
              <tr>
                <td>Fortnightly rate of salary</td>
                <td>Fortnightly productivity contribution</td>
              </tr>
              <tr>
                <td>Less than $846</td>
                <td>$25.40</td>
              </tr>
              <tr>
                <td>$846 or more but less than $1,300</td>
                <td>The amount that is 3% of the employee’s fortnightly rate of salary</td>
              </tr>
              <tr>
                <td>$1,300 or more but less than $1,950</td>
                <td>$39.00</td>
              </tr>
              <tr>
                <td>$1,950 or more</td>
                <td>The amount that is 2% of the employee’s fortnightly rate of salary.</td>
              </tr>
            </table>
          </subsection>
          <subsection eId="part-VIA__sec-110C__subsec-2">
            <num>2</num>
            <content>
              <p>Where CSC makes a declaration under <ref href="#sec-110D">section 110D</ref> in relation to a period, the Table has effect in relation to that period as if it had been varied in accordance with the declaration.</p>
            </content>
          </subsection>
          <subsection eId="part-VIA__sec-110C__subsec-3">
            <num>3</num>
            <content>
              <p>Where an amount that, but for this subsection, would be a productivity contribution in respect of a productivity employee includes a part of a cent, then:</p>
            </content>
            <paragraph eId="part-VIA__sec-110C__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>where the part is .5 of a cent or more—that part shall be taken to be 1 cent; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110C__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>in any other case—the part shall be disregarded.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-VIA__sec-110D">
          <num>110D</num>
          <heading>Variation of Table</heading>
          <content>
            <p>Before the commencement of a period, CSC, in accordance with a method of calculation notified to CSC by <role refersTo="#minister">the Minister</role>, may, by legislative instrument, declare that the Table in subsection 110C(1) is to have effect in relation to the period as if amounts specified in the declaration were substituted for amounts specified in the Table (whether sums of money or percentages).</p>
          </content>
        </section>
        <section eId="part-VIA__sec-110E">
          <num>110E</num>
          <heading>Exclusion of certain employees</heading>
          <subsection eId="part-VIA__sec-110E__subsec-1">
            <num>1</num>
            <content>
              <p><role refersTo="#minister">The Minister</role> may, by legislative instrument, declare that a specified class of eligible employees are not to be productivity employees for the purposes of this Part.</p>
            </content>
          </subsection>
          <subsection eId="part-VIA__sec-110E__subsec-2">
            <num>2</num>
            <content>
              <p><role refersTo="#minister">The Minister</role> is only to make a declaration about a class of employees if he or she is satisfied that those employees are entitled to productivity related benefits.</p>
            </content>
          </subsection>
          <subsection eId="part-VIA__sec-110E__subsec-3">
            <num>3</num>
            <content>
              <p>A declaration under this section takes effect from such day, not earlier than <date date="1990-07-01">1 July 1990</date>, as is specified in it.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIA__sec-110EA">
          <num>110EA</num>
          <heading>Effect of retrospective declaration under section 110E</heading>
          <content>
            <p>If <role refersTo="#minister">the Minister</role> makes a declaration under section 110E with retrospective effect:</p>
          </content>
          <paragraph eId="part-VIA__sec-110EA__para-a">
            <num>a</num>
            <content>
              <p>the amounts paid as productivity contributions in respect of an employee to whom the declaration relates in respect of the period covered by the declaration; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIA__sec-110EA__para-b">
            <num>b</num>
            <content>
              <p>interest in respect of those amounts;</p>
            </content>
            <content>
              <p>are payable, as soon as practicable after the declaration is made, to the fund out of which the productivity related benefits to which the employee is entitled as mentioned in subsection 110E(2) are payable.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-VIA__sec-110F">
          <num>110F</num>
          <heading>Inclusion of certain employees</heading>
          <subsection eId="part-VIA__sec-110F__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	The Minister may, by legislative instrument, declare an eligible employee described in subparagraph (a)(i), (ii) or (iii) of the definition of<b><i> productivity employee</i></b> in section 110A to be a productivity employee for the purposes of this Part.</p>
            </content>
          </subsection>
          <subsection eId="part-VIA__sec-110F__subsec-2">
            <num>2</num>
            <content>
              <p>A declaration under this section takes effect from such day, not earlier than <date date="1990-07-01">1 July 1990</date>, as is specified in it.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIA__sec-110G">
          <num>110G</num>
          <heading>Legislative instruments disallowable</heading>
          <content>
            <p>		Despite anything in regulations made for the purposes of paragraph 44(2)(b) of the <i>Legislation Act 2003</i>, section 42 (disallowance) of that Act applies to a declaration made under section 110D, 110E or 110F of this Act.</p>
          </content>
        </section>
        <section eId="part-VIA__sec-110H">
          <num>110H</num>
          <heading>Payments of productivity contributions to CSC</heading>
          <subsection eId="part-VIA__sec-110H__subsec-1">
            <num>1</num>
            <content>
              <p>Subject to subsection (3), a designated employer of a productivity employee is to pay to CSC:</p>
            </content>
            <paragraph eId="part-VIA__sec-110H__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>productivity contributions in respect of the employee in respect of each fortnight occurring during the employee’s employment by the employer; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110H__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>where a productivity contribution is not paid on the day on which it is payable under subsection (2A)—interest on it in respect of the period commencing on that day and ending on the day immediately before the day when it is paid.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIA__sec-110H__subsec-2">
            <num>2</num>
            <content>
              <p>A productivity contribution in respect of a productivity employee is not payable in respect of a fortnight unless:</p>
            </content>
            <paragraph eId="part-VIA__sec-110H__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>a basic contribution is payable by the employee for the fortnight; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110H__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>if paragraph (a) does not apply:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110H__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>the productivity contribution is required to be paid in respect of the employee by an industrial award; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110H__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	a basic contribution would be payable by the employee for the fortnight if the employee’s tax file number had been quoted (for superannuation purposes), within the meaning of the <i>Income Tax Assessment Act 1997</i>, to CSC.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIA__sec-110H__subsec-2A">
            <num>2A</num>
            <content>
              <p>If a basic contribution is payable by a productivity employee for a fortnight, the productivity contribution in respect of the employee for the fortnight is payable on the contribution day on which the basic contribution is payable.</p>
            </content>
          </subsection>
          <subsection eId="part-VIA__sec-110H__subsec-2B">
            <num>2B</num>
            <content>
              <p>	(2B)	If subparagraph (2)(b)(ii) applies, the productivity contribution in respect of the employee for the fortnight is payable on the contribution day on which the basic contribution would have been payable if the employee’s tax file number had been quoted (for superannuation purposes), within the meaning of the <i>Income Tax Assessment Act 1997</i>, to CSC.</p>
            </content>
          </subsection>
          <subsection eId="part-VIA__sec-110H__subsec-3">
            <num>3</num>
            <content>
              <p>Where CSC is satisfied that:</p>
            </content>
            <paragraph eId="part-VIA__sec-110H__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>a productivity employee is to be, or was, a member of a superannuation scheme during a period; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110H__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>the scheme provides for a productivity related benefit in respect of the employee;</p>
              </content>
              <content>
                <p>CSC may, by notice in writing given to the employee’s designated employer, waive the obligation of the employer under subsection (1) in respect of the employee during that period.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-VIA__sec-110J">
          <num>110J</num>
          <heading>Source of productivity contributions</heading>
          <content>
            <p>A designated employer of a productivity employee may pay productivity contributions in respect of the employee out of any money under the employer’s control that is available for the purpose.</p>
          </content>
        </section>
        <section eId="part-VIA__sec-110K">
          <num>110K</num>
          <heading>Repayment of interim benefits</heading>
          <subsection eId="part-VIA__sec-110K__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	Subject to subsection (2), where, before 1 July 1990, a productivity employee received, or became entitled to receive, an interim benefit within the meaning of the <i>Superannuation (Productivity Benefit) Act 1988 </i>without ceasing to be an eligible employee:</p>
            </content>
            <paragraph eId="part-VIA__sec-110K__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>where the benefit has neither been preserved in a fund nor used to buy a deferred annuity—the employee may pay to CSC all or part of the amount of that benefit; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110K__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>where the benefit has been preserved in a fund—all or part of the amount of that benefit and the amount of any interest accruing on that benefit while preserved in the fund may be transferred, or paid, to CSC; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110K__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>where the benefit has been used to buy a deferred annuity that has not become payable and an amount has been received by the employee because of the annuity—the employee may pay to CSC the amount received.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIA__sec-110K__subsec-2">
            <num>2</num>
            <content>
              <p>A payment to CSC may only be made within the period of 3 months commencing on <date date="1990-07-01">1 July 1990</date> or such longer period as CSC allows for the particular payment.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIA__sec-110L">
          <num>110L</num>
          <heading>Payments of certain benefits to Fund by new productivity employees</heading>
          <subsection eId="part-VIA__sec-110L__subsec-1">
            <num>1</num>
            <content>
              <p>Subject to subsection (2), where a person who becomes a productivity employee became entitled to receive from a superannuation scheme an amount by way of a productivity related benefit:</p>
            </content>
            <paragraph eId="part-VIA__sec-110L__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>where the benefit has neither been preserved in a fund nor used to buy a deferred annuity—the person may pay to CSC all or part of the amount of that benefit; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110L__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>where the benefit has been preserved in a fund—all or part of the amount of that benefit and the amount of any interest accruing on that benefit while preserved in the fund may be transferred, or paid, to CSC; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110L__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>where the benefit has been used to buy a deferred annuity that has not become payable and an amount has been received by the person because of the annuity—the employee may pay to CSC the amount received.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIA__sec-110L__subsec-2">
            <num>2</num>
            <content>
              <p>A payment to CSC may only be made within the period of 3 months commencing on the day on which the person became a productivity employee or such longer period as CSC allows for the particular payment.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIA__sec-110M">
          <num>110M</num>
          <heading>Payments of certain benefits to Fund by productivity employees</heading>
          <subsection eId="part-VIA__sec-110M__subsec-1">
            <num>1</num>
            <content>
              <p>Where a productivity employee:</p>
            </content>
            <paragraph eId="part-VIA__sec-110M__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>has, while such an employee, been a member of a superannuation scheme that provided for a productivity related benefit in respect of the employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110M__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>is paid an amount by way of that benefit;</p>
              </content>
              <content>
                <p>he or she may pay to CSC all or part of the amount.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIA__sec-110M__subsec-2">
            <num>2</num>
            <content>
              <p>A payment to CSC may only be made within the period of 3 months commencing on the day on which the amount was paid to the employee or such longer period as CSC allows for the particular payment.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIA__sec-110MA">
          <num>110MA</num>
          <heading>Payments of productivity related benefits to Fund by certain eligible employees</heading>
          <subsection eId="part-VIA__sec-110MA__subsec-1">
            <num>1</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-VIA__sec-110MA__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>an eligible employee, while an eligible employee but not a productivity employee, has been a member of a government body scheme within the meaning of <ref href="#part-VIAA">Part VIAA</ref> that provided for a productivity related benefit in respect of the eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110MA__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>an amount is paid to or in respect of the eligible employee by way of that benefit;</p>
              </content>
              <content>
                <p>the eligible employee may pay that amount to CSC.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIA__sec-110MA__subsec-2">
            <num>2</num>
            <content>
              <p>A payment to CSC may only be made within the period of 3 months commencing on the day on which the amount was paid to or in respect of the employee or such longer period as CSC allows for the particular payment.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIA__sec-110N">
          <num>110N</num>
          <heading>CSC to pay Fund</heading>
          <subsection eId="part-VIA__sec-110N__subsec-1">
            <num>1</num>
            <content>
              <p>CSC must pay to the Fund all amounts received by him or her under <ref href="#sec-110H">section 110H</ref>, 110K, 110L, 110M or 110MA.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIA__sec-110P">
          <num>110P</num>
          <heading>Productivity benefit</heading>
          <subsection eId="part-VIA__sec-110P__subsec-1">
            <num>1</num>
            <content>
              <p>Where a person:</p>
            </content>
            <paragraph eId="part-VIA__sec-110P__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>ceases to be an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110P__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>was a productivity employee immediately before so ceasing or earlier;</p>
              </content>
              <content>
                <p>a productivity benefit becomes payable in respect of the person.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIA__sec-110P__subsec-1A">
            <num>1A</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-VIA__sec-110P__subsec-1A__para-a">
              <num>a</num>
              <content>
                <p>the person’s surcharge debt account is in debit when the productivity benefit becomes payable; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110P__subsec-1A__para-b">
              <num>b</num>
              <content>
                <p>the productivity benefit is to be paid to the person or preserved in a preservation fund;</p>
              </content>
              <content>
                <p>the amount of the benefit is equal to the difference between the amount of the accumulated employer contributions in respect of the person (<b><i>basic amount</i></b>) and:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110P__subsec-1A__para-c">
              <num>c</num>
              <content>
                <p>if paragraphs (d) and (e) do not apply—the person’s surcharge deduction amount; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110P__subsec-1A__para-d">
              <num>d</num>
              <content>
                <p>if part of the person’s surcharge deduction amount has, under another provision of this Act, been deducted from a benefit payable to the person—the balance of the surcharge deduction amount; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110P__subsec-1A__para-e">
              <num>e</num>
              <content>
                <p>if the person’s surcharge deduction amount, or the balance of the surcharge deduction amount referred to in paragraph (d), is greater than the basic amount—so much of the surcharge deduction amount, or of the balance of the surcharge deduction amount, as is equal to the basic amount.</p>
              </content>
              <content>
                <p>In any other case, the productivity benefit is equal to the accumulated employer contributions in respect of the person.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIA__sec-110P__subsec-1B">
            <num>1B</num>
            <content>
              <p>Subsection (1A) does not apply if the whole of the person’s surcharge deduction amount has, under another provision of this Act, been deducted from a benefit payable to the person.</p>
            </content>
          </subsection>
          <subsection eId="part-VIA__sec-110P__subsec-2">
            <num>2</num>
            <content>
              <p>Payment of a productivity benefit that becomes payable in respect of a person under this section may be postponed under <ref href="#part-VIB">Part VIB</ref>.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIA__sec-110Q">
          <num>110Q</num>
          <heading>Accumulated employer contributions</heading>
          <subsection eId="part-VIA__sec-110Q__subsec-1">
            <num>1</num>
            <content>
              <p>For the purposes of this Act, the accumulated employer contributions in respect of a person who ceases to be an eligible employee are the sum of:</p>
            </content>
            <paragraph eId="part-VIA__sec-110Q__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>an amount equal to the difference between the sum of the productivity contributions paid or payable in respect of the person and the sum of any amounts in the nature of income tax relevant to those contributions; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110Q__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>interest on the amount mentioned in paragraph (a); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110Q__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>where the person:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110Q__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>was an eligible employee on, and at all times after, <date date="1990-06-30">30 June 1990</date>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110Q__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>was a productivity employee on <date date="1990-07-01">1 July 1990</date>;</p>
              </content>
              <content>
                <p>an amount equal to his or her notional interim benefit; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110Q__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>interest on the amount mentioned in paragraph (c); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110Q__subsec-1__para-e">
              <num>e</num>
              <content>
                <p>if an amount has been paid or transferred to <role refersTo="#commissioner">the Commissioner</role> or CSC under section 110K, 110L, 110M or 110MA in respect of the employee—the amount paid or transferred less such amount (if any) in the nature of income tax that is relevant to that amount; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110Q__subsec-1__para-f">
              <num>f</num>
              <content>
                <p>interest on the paid or transferred amount mentioned in paragraph (e).</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIA__sec-110Q__subsec-1A">
            <num>1A</num>
            <content>
              <p>For the purposes of subsection (1), an amount in the nature of income tax relevant to a productivity contribution or to an amount paid or transferred to <role refersTo="#commissioner">the Commissioner</role> or CSC to which paragraph (1)(e) applies is such amount as is calculated in accordance with a determination made by CSC for the purposes of this section.</p>
            </content>
          </subsection>
          <subsection eId="part-VIA__sec-110Q__subsec-1B">
            <num>1B</num>
            <content>
              <p>A determination by CSC under subsection (1A) takes effect from:</p>
            </content>
            <paragraph eId="part-VIA__sec-110Q__subsec-1B__para-a">
              <num>a</num>
              <content>
                <p>a specified day; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110Q__subsec-1B__para-b">
              <num>b</num>
              <content>
                <p>if no day is specified in the determination—the day of the making of the determination;</p>
              </content>
              <content>
                <p>and must be published in the <i>Gazette</i>.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIA__sec-110Q__subsec-2">
            <num>2</num>
            <content>
              <p>For the purposes of paragraph (1)(c), where deferred benefits became applicable in respect of a person on the person ceasing to be an eligible employee, the person is taken not to have so ceased.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIA__sec-110R">
          <num>110R</num>
          <heading>Payment of productivity benefit</heading>
          <subsection eId="part-VIA__sec-110R__subsec-1">
            <num>1</num>
            <content>
              <p>Subject to subsection (2) and <ref href="#sec-110S">section 110S</ref>, if a productivity benefit becomes payable in respect of a person, the benefit is to be treated as a preserved benefit under the SIS Act and dealt with accordingly.</p>
            </content>
          </subsection>
          <subsection eId="part-VIA__sec-110R__subsec-2">
            <num>2</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-VIA__sec-110R__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>the productivity benefit has become payable because of any of the following:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110R__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>the person ceased to be an eligible employee on or after reaching the age of 60 years;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110R__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>if the person has reached the age of 55 years—the person is taken, under subsection 58(2), to have retired voluntarily;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110R__subsec-2__para-iii">
              <num>iii</num>
              <content>
                <p>if the person has reached the age of 55 years and has not made an election under <ref href="#sec-137">section 137</ref>—the person is taken, under subsection 58(3), or under <ref href="#sec-58A">section 58A</ref> or 58B, to have retired involuntarily;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110R__subsec-2__para-iv">
              <num>iv</num>
              <content>
                <p>the person retired on the ground of invalidity; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110R__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>the person is entitled to receive an additional age retirement pension or an additional early retirement pension; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110R__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>the person has not made an election under <ref href="#sec-64">section 64</ref> to commute his or her pension into a lump sum benefit;</p>
              </content>
              <content>
                <p>the person may elect to have applied, for the provision of additional age retirement pension or additional early retirement pension, so much of the productivity benefit as will not result in the base amount <ref href="#sec-57">within the meaning of section 57</ref>, 57AA, 61 or 61AB (whichever is applicable) being greater than the maximum amount <ref href="#sec-57">within the meaning of section 57</ref>, 57AA, 61 or 61AB (whichever is applicable).</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIA__sec-110R__subsec-3">
            <num>3</num>
            <content>
              <p>Where a person has, under subsection (2), elected to have the benefit applied for the provision of additional age retirement pension or additional early retirement pension and, after it has been so applied, that pension is commuted under <ref href="#sec-64">section 64</ref>, any part of the productivity benefit applied for the provision of the additional pension is taken to be accumulated contributions.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIA__sec-110S">
          <num>110S</num>
          <heading>Productivity benefits payable to spouses etc.</heading>
          <subsection eId="part-VIA__sec-110S__subsec-1">
            <num>1</num>
            <content>
              <p>Where, because of a person’s death:</p>
            </content>
            <paragraph eId="part-VIA__sec-110S__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a productivity benefit becomes payable in respect of the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110S__subsec-1__para-b">
              <num>b</num>
              <content>
                <p><ref href="#part-VI">Part VI</ref> applies;</p>
              </content>
              <content>
                <p>then:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110S__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>that Part so applies as if the accumulated employer contributions in respect of the person were accumulated supplementary contributions in respect of the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110S__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>where the person is survived by a spouse:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110S__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the spouse may elect that the benefit is not to be treated for the purposes of <ref href="#sec-91">section 91</ref> as if it were part of the accumulated contributions in respect of the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110S__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>where the spouse so elects—the benefit is payable to the spouse.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIA__sec-110S__subsec-2">
            <num>2</num>
            <content>
              <p>Where, because of a person’s death:</p>
            </content>
            <paragraph eId="part-VIA__sec-110S__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>a productivity benefit becomes payable in respect of the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIA__sec-110S__subsec-2__para-b">
              <num>b</num>
              <content>
                <p><ref href="#part-VI">Part VI</ref> does not apply;</p>
              </content>
              <content>
                <p>the benefit is payable to the person’s legal personal representative or, if no legal personal representative can be found, to any individual or individuals that CSC determines.</p>
                <p>Superannuation Act 1976</p>
                <p>No. 31, 1976</p>
                <p>
                  <b>Compilation No.</b>
                  <b> </b>
                  <b>66</b>
                </p>
                <p><b>Compilation date:</b><b>	</b>21 May 2026</p>
                <p><b>Includes amendments:</b><b>	</b>Act No. 47, 2026</p>
                <p>This compilation is in 2 volumes</p>
              </content>
              <table>
                <tr>
                  <th>Volume 1:</th>
                  <th>Part I to Part VIA
sections 1 to 110S</th>
                </tr>
                <tr>
                  <td>Volume 2:</td>
                  <td>Part VIAA to Part XIV
sections 110SA to 250
Schedules
Endnotes</td>
                </tr>
              </table>
              <content>
                <p>Each volume has its own contents</p>
                <p>
                  <b>About this compilation</b>
                </p>
                <p>
                  <b>This compilation</b>
                </p>
                <p>This is a compilation of the <i>Superannuation Act 1976</i> that shows the text of the law as amended and in force on 21 May 2026 (the <b><i>compilation date</i></b>).</p>
                <p>The notes at the end of this compilation (the <b><i>endnotes</i></b>) include information about amending laws and the amendment history of provisions of the compiled law.</p>
                <p>
                  <b>Uncommenced</b>
                  <b> amendments</b>
                </p>
                <p>The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).</p>
                <p>
                  <b>Application, saving and transitional provisions</b>
                </p>
                <p>If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.</p>
                <p>
                  <b>Editorial changes</b>
                </p>
                <p>For more information about any editorial changes made in this compilation, see the endnotes.</p>
                <p>
                  <b>Presentational changes</b>
                </p>
                <p>The <i>Legislation Act 2003</i> provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.</p>
                <p>
                  <b>Modifications</b>
                </p>
                <p>If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.</p>
                <p>
                  <b>Self</b>
                  <b>-repealing provisions</b>
                </p>
                <p>If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.</p>
                <p>Contents</p>
                <p><ref href="#part-VIAA">Part VIAA</ref>—Superannuation guarantee top-up benefit	1</p>
                <p>110SA	Purpose of <ref href="#part-1">Part	1</ref></p>
                <p>110SB	Interpretation	1</p>
                <p>110SC	Interpretation—SG minimum contribution	5</p>
                <p>110SD	CSC may determine rate of fund contribution tax	6</p>
                <p>110SE	Superannuation guarantee top-up benefit	6</p>
                <p>110SF	Application of formulae	10</p>
                <p>110SG	Payment of top-up benefit	10</p>
                <p><ref href="#part-VIAB">Part VIAB</ref>—Payment into fund of amounts held in other superannuation funds	11</p>
                <p>110SK	Request for transfer of amounts to CSC	11</p>
                <p>110SL	CSC to pay amounts into Fund	12</p>
                <p>110SM	Person’s entitlement to benefit	12</p>
                <p>110SN	Amount of benefit	13</p>
                <p>110SO	Application of benefit	14</p>
                <p>110SP	Payment of benefit to spouse etc.	14</p>
                <p>110SQ	Payment of benefit to personal representatives etc.	15</p>
                <p><ref href="#part-VIB">Part VIB</ref>—Postponement of benefits of retirement pensioners	16</p>
                <p>110T	Circumstances in which benefits may be postponed	16</p>
                <p>110TA	Effect of election	16</p>
                <p>110TB	Date on which postponed benefits become payable	17</p>
                <p>110TBA	Election to receive age retirement benefit etc. at reduced rate	17</p>
                <p>110TC	Rates of pension after postponement of payment	17</p>
                <p>110TD	Application of Parts VI, VIA and VIAB and Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref> in relation to postponed benefits	19</p>
                <p>110TE	Election by spouse to commute	19</p>
                <p>110TF	Payment of lump sum benefit to orphan	20</p>
                <p>110TG	Effect of election on benefits already paid	21</p>
                <p><ref href="#part-VID">Part VID</ref>—Benefits on ceasing to be an eligible employee because of sale of organisation or outsourcing of function	22</p>
                <p>110TV	Entitlement to benefits	22</p>
                <p><ref href="#part-VII">Part VII</ref>—General provisions applicable to benefits	24</p>
                <p>111A	Relationship between this Act and SIS Act	24</p>
                <p>111	Payment of accumulated contributions where no other benefit payable etc.	24</p>
                <p>112	Payments to the Commonwealth and payments out of the Consolidated Revenue Fund	27</p>
                <p>113	Instalments of pension	31</p>
                <p>114	Payment of part of spouse’s pension etc. attributable to children	31</p>
                <p>115	Payment of orphan benefit	33</p>
                <p>116	Payment of benefit otherwise than to person entitled	34</p>
                <p>117	Pension to or in respect of certain contributors under Defence Force Retirement and Death Benefits Act or MSB Act	34</p>
                <p>118	Assignment of benefits	36</p>
                <p>119	Attachment of benefits	37</p>
                <p><ref href="#part-VIII">Part VIII</ref>—Candidates at Parliamentary elections	40</p>
                <p>120	Persons to whom Part applies	40</p>
                <p>121	Death of person to whom Part applies before declaration of result of election etc.	40</p>
                <p>122	Physical or mental incapacity of person to whom Part applies before declaration of result of election etc.	41</p>
                <p>123	Re-employment of person to whom Part applies	44</p>
                <p>124	Effect of <ref href="#sec-121">section 121</ref>, 122 or 123 in relation to a person to whom Part applies	45</p>
                <p><ref href="#part-IX">Part IX</ref>—Preservation of rights of certain eligible employees	47</p>
                <p><ref href="#dvs-1">Division 1</ref>—Preliminary	47</p>
                <p>125	Interpretation	47</p>
                <p>126	Modification of Act in relation to eligible employees who were previously members of a superannuation scheme	48</p>
                <p>126A	Modification of Act in relation to former eligible employees who become members of a superannuation scheme	49</p>
                <p><ref href="#dvs-2">Division 2</ref>—Eligible employees with preserved rights from previous employment	51</p>
                <p>Subdivision A—Transfer values	51</p>
                <p>127	Transfer value payable in relation to certain employment	51</p>
                <p>128	Payment of transfer values to CSC	53</p>
                <p>128AA<i>	</i>Payment to CSC under section 6A of the <i>Superannuation Act 1990</i>	58</p>
                <p>129	Certain lump sums not included in transfer value may be treated as supplementary contributions	59</p>
                <p>130	Exemption of certain eligible employees from medical examination	60</p>
                <p>Subdivision B—Transferred amounts	62</p>
                <p>130A	Transferred amounts	62</p>
                <p>130B	Transferred amount may be paid to CSC	63</p>
                <p>130C	Person’s entitlement to benefit	63</p>
                <p>130D	Amount of benefit	63</p>
                <p>130E	Payment of benefit to spouse etc.	64</p>
                <p>130F	Payment of benefit to personal representatives etc.	65</p>
                <p><ref href="#dvs-3">Division 3</ref>—Preservation of rights of persons ceasing to be eligible employees	67</p>
                <p>131	Interpretation	67</p>
                <p>133	Public employment	68</p>
                <p>134	Eligible superannuation schemes	70</p>
                <p>135	Transfer value	73</p>
                <p>136	Deferred benefits	75</p>
                <p>137	Election that Division apply	95</p>
                <p>137A	Election to receive deferred benefits at reduced rate	95</p>
                <p>138	Circumstances in which person entitled to deferred benefits	95</p>
                <p>139	Circumstances in which person entitled to transfer value	96</p>
                <p>139A	Election for transfer value by people in relation to whom deferred benefits apply	97</p>
                <p>139AA	Deferral of benefit	98</p>
                <p>140	Person who is entitled to rights under Division not entitled to rights under other provisions of Act	99</p>
                <p>141	Certain former eligible employees not entitled to benefits under <ref href="#dvs-100">Division	100</ref></p>
                <p>142	Eligible employee who resigned to contest an election	100</p>
                <p>143	Invalidity pensioner restored to health	101</p>
                <p>144	Person entitled to deferred benefits again becoming an eligible employee etc.	101</p>
                <p><ref href="#dvs-4">Division 4</ref>—Miscellaneous	103</p>
                <p>145	Special provisions affecting certain former contributors under certain superannuation schemes	103</p>
                <p>146	Application of <ref href="#sec-112">section 112</ref> to payment of transfer value	109</p>
                <p><ref href="#part-IXA">Part IXA</ref>—Commutation of pension: payment of surcharge liability	110</p>
                <p><ref href="#dvs-1">Division 1</ref>—Introduction	110</p>
                <p>146A	Simplified outline	110</p>
                <p>146B	Definitions	110</p>
                <p><ref href="#dvs-2">Division 2</ref>—Commutation of former eligible employee’s pension	111</p>
                <p>146C	Commutation of former eligible employee’s pension—payment of surcharge liability	111</p>
                <p>146D	Conversion factor in relation to surcharge commutation amount	114</p>
                <p><ref href="#dvs-3">Division 3</ref>—Commutation of spouse’s pension	116</p>
                <p>146E	Commutation of spouse’s pension—payment of surcharge liability	116</p>
                <p>146F	Method for reduction of spouse’s pension in relation to surcharge commutation amount	119</p>
                <p><ref href="#dvs-4">Division 4</ref>—Commutation of orphan pension	120</p>
                <p>146G	Commutation of orphan pension—payment of surcharge liability	120</p>
                <p>146H	Method for reducing orphan pension in relation to surcharge commutation amount	122</p>
                <p><ref href="#part-IXB">Part IXB</ref>—Family law superannuation splitting	123</p>
                <p><ref href="#dvs-1">Division 1</ref>—Preliminary	123</p>
                <p>146MA	Definitions	123</p>
                <p><ref href="#dvs-2">Division 2</ref>—Benefits for non-member spouse	128</p>
                <p>146MB	Associate pension or deferred benefits for non-member spouse	128</p>
                <p>146MC	Associate deferred benefits	129</p>
                <p>146MD	Commutation of small associate pension	130</p>
                <p><ref href="#dvs-3">Division 3</ref>—Reduction of benefits for member spouse	131</p>
                <p>146ME	Operative time during growth phase—reduction of benefits	131</p>
                <p>146MF	Operative time during growth phase—reduction where original interest is entitlement to associate deferred benefits	134</p>
                <p>146MG	Operative time during payment phase—reduction of pension	134</p>
                <p><ref href="#dvs-4">Division 4</ref>—Miscellaneous	136</p>
                <p>146MH	Ministerial Orders	136</p>
                <p><ref href="#part-IXC">Part IXC</ref>—Release of benefits to meet deferred <ref href="#dvs-293">Division 293</ref> and 296 tax liabilities	137</p>
                <p>146RA	Definitions	137</p>
                <p>146RB	Release of benefits under a release authority	137</p>
                <p>146RC	Election specifying which benefit is to be reduced	138</p>
                <p>146RD	Limit on amount that may be released	138</p>
                <p>146RE	Calculation of benefits after payment of release authority lump sum	139</p>
                <p><date date="2002-01-01">1 January 2002</date>	141<ref href="#part-X">Part X</ref>—Pension increases on and after </p>
                <p>147	Interpretation	141</p>
                <p>148	Increases in pensions	142</p>
                <p>149	Increase payable in respect of part only of certain pensions	143</p>
                <p>150	Adjustment of increase in case of certain pensions	147</p>
                <p>151	Application of Part to pensions payable to or in respect of certain overseas employees	149</p>
                <p>152	Death or invalidity retirement of eligible employee before 21st anniversary of birth	150</p>
                <p>153	Date of effect of increases	150</p>
                <p><ref href="#part-XA">Part XA</ref>—Review of decisions made by the CSC	151</p>
                <p><ref href="#dvs-1">Division 1</ref>—Preliminary	151</p>
                <p>153AA	Interpretation	151</p>
                <p><ref href="#dvs-2">Division 2</ref>—Reconsideration Advisory Committees	152</p>
                <p>153AB	Establishment	152</p>
                <p>153AC	Membership of Committee	152</p>
                <p>153AD	Functions of Committee	152</p>
                <p>153AE	Proceedings of Committee	152</p>
                <p>153AF	Indemnification of members of Reconsideration Advisory Committees	153</p>
                <p>153AG	Remuneration and allowances	153</p>
                <p><ref href="#dvs-3">Division 3</ref>—Reconsideration of decision made by delegate	154</p>
                <p>153AH	Application to CSC	154</p>
                <p>153AJ	Decision to be referred to panel in certain circumstances	154</p>
                <p>153AK	Decision to be referred to Committee	155</p>
                <p>153AL	Determination by CSC	155</p>
                <p>153ALA	Reconsideration of certain decisions by a delegate relating to invalidity	155</p>
                <p><ref href="#dvs-4">Division 4</ref>—Reconsideration of decision made by CSC	157</p>
                <p>153AM	Application to CSC	157</p>
                <p>153AN	Payment of fees	157</p>
                <p>153AP	Decision to be reconsidered only on basis of new evidence	157</p>
                <p>153AQ	Decision to be referred to panel in certain circumstances	158</p>
                <p>153AR	Decision to be referred to Committee	158</p>
                <p>153AS	Determination by CSC	159</p>
                <p>153AT	Reconsideration of certain decisions by the CSC relating to invalidity	159</p>
                <p><ref href="#part-XI">Part XI</ref>—Miscellaneous	160</p>
                <p>154AA	CSC may rely on information supplied by employers or former employers	160</p>
                <p>154A	Determinations with respect to interest and notional interest	160</p>
                <p>154AB	Determination with respect to surcharge deduction amount	161</p>
                <p>154B	Calculation of increase in annual rate of salary by reference to estimated increase in full-time adult average weekly ordinary time earnings	162</p>
                <p>155	Modification of Act in relation to part-time employees	164</p>
                <p>155A	Modification of Act in relation to person who is or was an eligible employee to whom age or early retirement pension is or was payable	164</p>
                <p>155B	Modification of Act in relation to persons who cease to be eligible employees in certain circumstances	164</p>
                <p>155C	Regulations relating to the operation of the SIS Act and certain other laws	166</p>
                <p>155D	Death may be presumed in certain cases	167</p>
                <p>156	Recovery of unpaid contributions etc.	167</p>
                <p>156A	Refund of money paid by mistake etc.	168</p>
                <p>156B	Recoverable payments	168</p>
                <p>156C	Recoverable death payments	169</p>
                <p>156D	Reports about recoverable payments and recoverable death payments	171</p>
                <p>157	General provisions applicable to elections under Act	172</p>
                <p>158	Interim payment of benefits	174</p>
                <p>158A	Payment of unclaimed money to eligible roll-over fund	174</p>
                <p>159	Payment by approved authorities etc. to the Commonwealth in respect of eligible employees	175</p>
                <p>160	Cost of administration of, and of medical examinations under, Act etc.	176</p>
                <p>160A	CSC liable to pay surcharge under the <i>Superannuation Contributions Tax (Assessment and Collection) Act 1997</i>	178</p>
                <p>163	Minister may request the supply of information	178</p>
                <p>163A	Power to require persons to give information and produce documents	178</p>
                <p>163AB	CSC may require employers to distribute information etc. to eligible employees	180</p>
                <p>164	Directions etc. to be in writing	181</p>
                <p>165	Delegation	181</p>
                <p>166	Eligible employees paid in foreign currency	181</p>
                <p>167	Making false statements to CSC	182</p>
                <p>167AA	Proceedings against corporations	183</p>
                <p>167AB	Exercise of certain powers by Minister	184</p>
                <p>168	Regulations	184</p>
                <p><ref href="#part-XII">Part XII</ref>—Transitional provisions	190</p>
                <p><ref href="#dvs-1">Division 1</ref>—Preliminary	190</p>
                <p>169	Interpretation	190</p>
                <p><ref href="#dvs-2">Division 2</ref>—Existing superannuation fund	191</p>
                <p>170	Interpretation	191</p>
                <p>171	Transfer of certain assets and liabilities	194</p>
                <p>172	Instruments	194</p>
                <p>173	Certificates	195</p>
                <p>174	Pending proceedings	195</p>
                <p>175	Allocation of existing Fund between pensioners and contributors	196</p>
                <p>176	Allocation among eligible pensioners	196</p>
                <p>177	Allocation among existing contributors	197</p>
                <p>178	Payment from new Fund to the Commonwealth	201</p>
                <p>179	Determinations etc. to be in writing	201</p>
                <p><ref href="#dvs-3">Division 3</ref>—Invalidity pensioners	202</p>
                <p>180	Existing invalidity pensioners	202</p>
                <p><ref href="#dvs-4">Division 4</ref>—Existing contributors	203</p>
                <p>181	Interpretation	203</p>
                <p>182	First day of service	203</p>
                <p>183	Modification of Act in relation to existing contributors	203</p>
                <p>184	Medical examinations and benefit classification certificates	204</p>
                <p>185	Existing contributors contributing in excess of 5% of salary	210</p>
                <p>186	Existing contributors under 40 years of age contributing less than 5% of salary	210</p>
                <p><ref href="#dvs-5">Division 5</ref>—Miscellaneous	214</p>
                <p>187	Persons who exchanged pension rights for equivalent rights under superseded Act	214</p>
                <p>188	Persons who exchanged rights to refunds or gratuities under other law for equivalent rights under superseded Act	214</p>
                <p>189	Dealings by former CSC with policies to which <ref href="#sec-74">section 74</ref> of superseded Act applies	214</p>
                <p>190	Unpaid contributions under superseded Act	215</p>
                <p>191	Assignment of life policies under superseded Act	215</p>
                <p>192	Persons with whom arrangements made under <ref href="#sec-7">section 7</ref> of the superseded Act	215</p>
                <p><ref href="#part-XIII">Part XIII</ref>—Transfers to approved superannuation schemes	216</p>
                <p>237	Interpretation	216</p>
                <p>238	Loss of entitlement to benefits—eligible employee transferring to an approved superannuation scheme	216</p>
                <p>239	Approval of superannuation schemes	217</p>
                <p>240	Transfer of assets etc. to approved superannuation schemes	217</p>
                <p>241	Payments from Consolidated Revenue Fund	218</p>
                <p>242	Exemption from tax etc.	218</p>
                <p><ref href="#part-XIIIA">Part XIIIA</ref>—Transfers to authorised superannuation schemes	219</p>
                <p>242A	Holders of statutory offices	219</p>
                <p>242B	Authorisation of superannuation schemes	219</p>
                <p>242C	Deferred benefits—eligible employee transferring to an authorised superannuation scheme	219</p>
                <p>242D	Deferred benefits under this <ref href="#part-220">Part	220</ref></p>
                <p>242E	Circumstances in which deferred benefits become payable	220</p>
                <p><ref href="#part-XIV">Part XIV</ref>—Transfers to Public Sector Superannuation Scheme	222</p>
                <p>243	Interpretation	222</p>
                <p>244	Election to join Public Sector Superannuation Scheme	222</p>
                <p>245	Effect of election	224</p>
                <p>246	Loss of entitlement to benefits	224</p>
                <p>247	Revocation of election in certain cases	224</p>
                <p>248	Transfer of assets and liabilities to PSS Fund	225</p>
                <p>249	Advances in respect of assets to be transferred	225</p>
                <p>250	Exemption from tax etc.	225</p>
                <p>Schedule 1—Standard age retirement pension on or after attaining 65 years	226</p>
                <p>Schedule 2—Standard age retirement pension on or after attaining 60 years and before 65 years	228</p>
                <p>Schedule 3—Invalidity pension	230</p>
                <p>Schedule 4—Invalidity pension	231</p>
                <p>Schedule 5—Invalidity pension	233</p>
                <p>Schedule 6—Invalidity pension	234</p>
                <p>Schedule 7—Invalidity pension	235</p>
                <p>Schedule 8—Invalidity pension	236</p>
                <p>Schedule 11—Deferred benefits	237</p>
                <p>Endnotes	242</p>
                <p>Endnote 1—About the endnotes	242</p>
                <p>Endnote 2—Abbreviation key	244</p>
                <p>Endnote 3—Legislation history	245</p>
                <p>Endnote 4—Amendment history	265</p>
                <p>Endnote 5—Miscellaneous	296</p>
              </content>
            </paragraph>
          </subsection>
        </section>
      </part>
      <part eId="part-VIAA">
        <num>VIAA</num>
        <heading>Superannuation guarantee top-up benefit</heading>
        <section eId="part-VIAA__sec-110SA">
          <num>110SA</num>
          <heading>Purpose of Part</heading>
          <content>
            <p>		The purpose of this Part is to establish, in respect of certain persons who cease to be eligible employees, an entitlement to a benefit (called <b><i>superannuation guarantee top</i></b><b><i>-</i></b><b><i>up benefit</i></b>) so that an employer of such a person while the person was an eligible employee does not have an individual superannuation guarantee shortfall within the meaning of the <i>Superannuation Guarantee (Administration) Act 1992 </i>in relation to that person in respect of the period, or any part of the period, during which the person was an eligible employee.</p>
          </content>
        </section>
        <section eId="part-VIAA__sec-110SB">
          <num>110SB</num>
          <heading>Interpretation</heading>
          <subsection eId="part-VIAA__sec-110SB__subsec-1">
            <num>1</num>
            <content>
              <p>In this Part, unless the contrary intention appears:</p>
            </content>
            <content>
              <p><term refersTo="#term-accumulated-government-body-contributions">accumulated government body contributions</term> means <def>the total of: the total amount of the productivity contributions applicable to the person in respect of the period; and notional interest on the amount worked out under paragraph (a).</def></p>
            </content>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the total amount of the productivity contributions applicable to the person in respect of the period; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>notional interest on the amount worked out under paragraph (a).</p>
              </content>
              <content>
                <p><term refersTo="#term-government-body-scheme">government body scheme</term> means <def>a superannuation scheme: established by, or operating for the benefit of employees of: an authority of the Commonwealth; or a State or an authority of a State; or a Territory or an authority of a Territory; or a body corporate in which the Commonwealth, or a person of the kind referred to in paragraph (i), (ii) or (iii), either individually or in combination with one or more other such persons, has a controlling interest; and that has eligible employees as members; and under which productivity contributions accrue in respect of those eligible employees.</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>established by, or operating for the benefit of employees of:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>an authority of the Commonwealth; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>a State or an authority of a State; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-iii">
              <num>iii</num>
              <content>
                <p>a Territory or an authority of a Territory; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-iv">
              <num>iv</num>
              <content>
                <p>a body corporate in which the Commonwealth, or a person of the kind referred to in paragraph (i), (ii) or (iii), either individually or in combination with one or more other such persons, has a controlling interest; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>that has eligible employees as members; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>under which productivity contributions accrue in respect of those eligible employees.</p>
              </content>
              <content>
                <p><term refersTo="#term-notional-accumulated-sg-contributions">notional accumulated SG contributions</term> means <def>an amount equal to the sum of: the person’s SG minimum contributions in relation to that period as reduced by an amount specified in, or worked out in accordance with, a determination made by an actuary under subsection (5); and notional interest on the amount worked out under paragraph (a).</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the person’s SG minimum contributions in relation to that period as reduced by an amount specified in, or worked out in accordance with, a determination made by an actuary under subsection (5); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>notional interest on the amount worked out under paragraph (a).</p>
              </content>
              <content>
                <p><term refersTo="#term-other-vested-benefit">other vested benefit</term> means <def>the value that CSC, having regard to the advice of the Australian Government Actuary, determines to be the value that the benefits paid or payable in respect of the person’s relevant period of employment would have if the total amount of these benefits were taken not to include: the amount equal to the total of whichever of the following amounts is, or are, applicable: the amount equal to that part of the accumulated employer contributions in respect of the person that is based on the operation of paragraphs 110Q(1)(a) and (b) in relation to productivity contributions paid or payable after <date date="1992-06-30">30 June 1992</date>; the amount equal to that part of an amount paid by or in respect of the person that is based on the operation of paragraphs 110Q(1)(e) and (f) in relation to payments made under <date date="1992-06-30">30 June 1992</date>;<ref href="#sec-110L">section 110L</ref> in relation to any period commencing after  the amount equal to that part of an amount paid by or in respect of the person that is based on the operation of paragraphs 110Q(1)(e) and (f) in relation to payments made under <date date="1992-06-30">30 June 1992</date>;<ref href="#sec-110M">section 110M</ref> in relation to any period commencing after  the amount equal to that part of an amount paid by or in respect of the person that is based on the operation of paragraphs 110Q(1)(e) and (f) in relation to payments made under <date date="1992-06-30">30 June 1992</date>;<ref href="#sec-110M">section 110M</ref>A in relation to any period commencing after  the amount equal to that part of the person’s accumulated contributions based on contributions that became payable, by the person, after <date date="1992-06-30">30 June 1992</date>; if a benefit is payable in respect of the person under <ref href="#part-VIAB">Part VIAB</ref>—the amount equal to that benefit; if a benefit is payable in respect of the person under Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>—the amount equal to that benefit.</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the amount equal to the total of whichever of the following amounts is, or are, applicable:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the amount equal to that part of the accumulated employer contributions in respect of the person that is based on the operation of paragraphs 110Q(1)(a) and (b) in relation to productivity contributions paid or payable after <date date="1992-06-30">30 June 1992</date>;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>the amount equal to that part of an amount paid by or in respect of the person that is based on the operation of paragraphs 110Q(1)(e) and (f) in relation to payments made under <date date="1992-06-30">30 June 1992</date>;<ref href="#sec-110L">section 110L</ref> in relation to any period commencing after </p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-iii">
              <num>iii</num>
              <content>
                <p>the amount equal to that part of an amount paid by or in respect of the person that is based on the operation of paragraphs 110Q(1)(e) and (f) in relation to payments made under <date date="1992-06-30">30 June 1992</date>;<ref href="#sec-110M">section 110M</ref> in relation to any period commencing after </p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-iv">
              <num>iv</num>
              <content>
                <p>the amount equal to that part of an amount paid by or in respect of the person that is based on the operation of paragraphs 110Q(1)(e) and (f) in relation to payments made under <date date="1992-06-30">30 June 1992</date>;<ref href="#sec-110M">section 110M</ref>A in relation to any period commencing after </p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the amount equal to that part of the person’s accumulated contributions based on contributions that became payable, by the person, after <date date="1992-06-30">30 June 1992</date>;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>if a benefit is payable in respect of the person under <ref href="#part-VIAB">Part VIAB</ref>—the amount equal to that benefit;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>if a benefit is payable in respect of the person under Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>—the amount equal to that benefit.</p>
              </content>
              <content>
                <p><term refersTo="#term-period-of-actual-contributory-service">period of actual contributory service</term> means <def>the person’s period of contributory service other than any part of that period added by the operation of subsection 128(5) that is not attributable to a transfer value previously paid under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>.</def></p>
                <p><b><i>productivity contribution</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>in relation to a person who is a productivity employee within the meaning of <ref href="#part-VIA">Part VIA</ref>—a productivity contribution within the meaning of that Part (other than an amount taken to be a productivity contribution by virtue of the operation of paragraph 128(2)(c)); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>in relation to any other person—an amount similar in kind to such a productivity contribution, whether worked out under an industrial award or otherwise.</p>
              </content>
              <content>
                <p><term refersTo="#term-rate-of-fund-contribution-tax">rate of fund contribution tax</term> means <def>15% or such other rate as is determined by CSC under <ref href="#sec-110S">section 110S</ref>D.</def></p>
                <p><b><i>relevant period of employment</i></b>, in relation to a person, means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>if the whole of the person’s period of actual contributory service occurred after <date date="1992-06-30">30 June 1992</date>—that period; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>if part only of the person’s period of actual contributory service occurred after that date—that part of the person’s period of actual contributory service.</p>
              </content>
              <content>
                <p><term refersTo="#term-sg-minimum-contribution">SG minimum contribution</term> has the meaning given by <def><ref href="#sec-110S">section 110S</ref>C.</def></p>
                <p><term refersTo="#term-top-up-benefit">top-up benefit</term> means <def>superannuation guarantee top-up benefit payable under <ref href="#sec-110S">section 110S</ref>E.</def></p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIAA__sec-110SB__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	For the purposes of paragraph (a) of the definition of <b><i>accumulated government body contributions</i></b> in subsection (1), the amount of a productivity contribution applicable to a person in relation to a particular period (<b><i>the accrual period</i></b>) is:</p>
            </content>
            <paragraph eId="part-VIAA__sec-110SB__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>if the relevant government body scheme provides for productivity contributions (applicable to all eligible employees who are members of the scheme) that may be expressed as a percentage of the earnings (as described for the purposes of the scheme) of each employee—that percentage of the earnings of the person for the accrual period based on the person’s fortnightly rate of salary that, for the purposes of <ref href="#sec-46">section 46</ref>, was payable on the most recent anniversary of birth of the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>if the relevant government body scheme provides for productivity contributions (applicable to a class of eligible employees identified by the scheme) that may be expressed as a percentage of the earnings (as described for the purposes of the scheme) of each employee in the class, and the percentage is lower than the corresponding percentage for any other class of eligible employees—that percentage of the earnings of the person for the accrual period based on the person’s fortnightly rate of salary that, for the purposes of <ref href="#sec-46">section 46</ref>, was payable on the most recent anniversary of birth of the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>	(c)	if the relevant government body scheme is a defined benefit superannuation scheme within the meaning of the <i>Superannuation Guarantee (Administration) Act 1992 </i>that provides for a productivity related benefit applicable to all eligible employees who are members of the scheme—the contribution percentage, in relation to that benefit, of the earnings of the person for the accrual period based on the person’s fortnightly rate of salary that, for the purposes of section 46, was payable on the most recent anniversary of birth of the person.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIAA__sec-110SB__subsec-3">
            <num>3</num>
            <content>
              <p>	(3)	For the purposes of paragraph (2)(c),<b><i> contribution percentage</i></b> means the rate of contribution, expressed as a percentage of the eligible employees’ earnings and certified by an actuary, required to provide the productivity related benefit.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAA__sec-110SB__subsec-4">
            <num>4</num>
            <content>
              <p>The percentage referred to in paragraph (2)(a) or (b) must be certified by the person’s employer.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAA__sec-110SB__subsec-5">
            <num>5</num>
            <content>
              <p>	(5)	For the purposes of the definition of <b><i>notional accumulated SG contributions</i></b> in subsection (1), an actuary is to determine:</p>
            </content>
            <paragraph eId="part-VIAA__sec-110SB__subsec-5__para-a">
              <num>a</num>
              <content>
                <p>an amount representing the cost of death and invalidity cover relevant to the person’s SG minimum contributions; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SB__subsec-5__para-b">
              <num>b</num>
              <content>
                <p>a means of working out such an amount.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-VIAA__sec-110SC">
          <num>110SC</num>
          <heading>Interpretation—SG minimum contribution</heading>
          <subsection eId="part-VIAA__sec-110SC__subsec-1">
            <num>1</num>
            <content>
              <p>The SG minimum contribution in respect of an eligible employee on a contribution day during the eligible employee’s relevant period of employment is 4% of the fortnightly rate of salary that, for the purposes of <ref href="#sec-46">section 46</ref>, was payable to the eligible employee on the anniversary of his or her birth immediately preceding the contribution day.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAA__sec-110SC__subsec-2">
            <num>2</num>
            <content>
              <p>CSC may vary the percentage mentioned in subsection (1) by determination.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAA__sec-110SC__subsec-3">
            <num>3</num>
            <content>
              <p>	(3)	In so determining, CSC is to have regard to the charge percentage as specified in subsection 19(2) of the <i>Superannuation Guarantee (Administration) Act 1992</i>.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAA__sec-110SC__subsec-4">
            <num>4</num>
            <content>
              <p>A determination by CSC under subsection (2) takes effect on:</p>
            </content>
            <paragraph eId="part-VIAA__sec-110SC__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>a day stated in the determination; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SC__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>if no day is stated—the day of the making of the determination;</p>
              </content>
              <content>
                <p>and CSC must cause a copy of the determination to be published in the <i>Gazette</i>.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-VIAA__sec-110SD">
          <num>110SD</num>
          <heading>CSC may determine rate of fund contribution tax</heading>
          <subsection eId="part-VIAA__sec-110SD__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	CSC may vary the percentage mentioned in the definition of <b><i>rate of fund contribution tax</i></b> in subsection 62A(1) or 110SB(1) by determination.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAA__sec-110SD__subsec-2">
            <num>2</num>
            <content>
              <p>The determination:</p>
            </content>
            <paragraph eId="part-VIAA__sec-110SD__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>takes effect from such date as is specified in the determination; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SD__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>may provide for a percentage of nil.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIAA__sec-110SD__subsec-3">
            <num>3</num>
            <content>
              <p>In making the determination, CSC is to have regard to the rate of tax payable on employer contributions paid to a superannuation fund.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAA__sec-110SD__subsec-4">
            <num>4</num>
            <content>
              <p>	(4)	CSC must cause a copy of the determination to be published in the <i>Gazette</i>.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIAA__sec-110SE">
          <num>110SE</num>
          <heading>Superannuation guarantee top-up benefit</heading>
          <subsection eId="part-VIAA__sec-110SE__subsec-1">
            <num>1</num>
            <content>
              <p>Superannuation guarantee top-up benefit is payable to or in respect of a person who ceases to be an eligible employee in respect of his or her relevant period of employment if an amount greater than nil is worked out, under whichever of subsections (3) and (4) is applicable, in relation to the person for that period.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAA__sec-110SE__subsec-2">
            <num>2</num>
            <content>
              <p>The top-up benefit is:</p>
            </content>
            <paragraph eId="part-VIAA__sec-110SE__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>if paragraph (b) does not apply—a lump sum benefit equal to the amount referred to in subsection (1); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>if:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>the person’s surcharge debt account is in debit when the top-up benefit becomes payable; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>the top-up benefit is to be paid to the person or to a preservation fund for the benefit of the person;</p>
              </content>
              <content>
                <p>		a lump sum benefit equal to the difference between the amount referred to in subsection (1) (<b><i>basic amount</i></b>); and </p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-2__para-iii">
              <num>iii</num>
              <content>
                <p>if subparagraphs (iv) and (v) do not apply—the person’s surcharge deduction amount; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-2__para-iv">
              <num>iv</num>
              <content>
                <p>if part of the person’s surcharge deduction amount has, under another provision of this Act, been deducted from a benefit payable to the person—the balance of the surcharge deduction amount; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-2__para-v">
              <num>v</num>
              <content>
                <p>if the person’s surcharge deduction amount, or the balance of the surcharge deduction amount referred to in subparagraph (iv), is greater than the basic amount—so much of the surcharge deduction amount, or of the balance of the surcharge deduction amount, as is equal to the basic amount.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIAA__sec-110SE__subsec-2A">
            <num>2A</num>
            <content>
              <p>Paragraph (2)(b) does not apply if the whole of the person’s surcharge deduction amount has, under another provision of this Act, been deducted from a benefit payable to the person.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAA__sec-110SE__subsec-3">
            <num>3</num>
            <content>
              <p>If the person’s employer was liable to pay productivity contributions under <ref href="#sec-110H">section 110H</ref> in respect of the person for his or her relevant period of employment, the amount mentioned in subsection (1) is the amount worked out using the formula:</p>
            </content>
            <figure>
              <img src="corpus/images/superannuation-act-1976-fig-33.png" alt=""/>
            </figure>
            <content>
              <p>where:</p>
              <p><b><i>NASGC</i></b><i> </i>is the notional accumulated SG contributions in respect of the person for the person’s relevant period of employment.</p>
              <p><b><i>AEC</i></b> is that part of the accumulated employer contributions in respect of the person that is based on the operation of paragraphs 110Q(1)(a) and (b) in relation to productivity contributions paid or payable after 30 June 1992.</p>
              <p><b><i>TR</i></b><b> </b>is the percentage figure representing the rate of fund contribution tax applicable to that period.</p>
              <p><b><i>OVB</i></b><b> </b>is the person’s other vested benefit in respect of that period.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAA__sec-110SE__subsec-3A">
            <num>3A</num>
            <content>
              <p>Reductions under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IXB">Part IXB</ref> are to be disregarded in applying subsection (3) of this section.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAA__sec-110SE__subsec-4">
            <num>4</num>
            <content>
              <p>If the person’s employer was liable to pay productivity contributions to a government body scheme in respect of the person for his or her relevant period of employment, the amount mentioned in subsection (1) is whichever of the following amounts is determined by CSC after having regard to the views of the government body:</p>
            </content>
            <paragraph eId="part-VIAA__sec-110SE__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>an amount of nil;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>an amount worked out using the formula:</p>
              </content>
              <figure>
                <img src="corpus/images/superannuation-act-1976-fig-34.png" alt=""/>
              </figure>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-4__para-c">
              <num>c</num>
              <content>
                <p>an amount worked out using the formula:</p>
              </content>
              <figure>
                <img src="corpus/images/superannuation-act-1976-fig-35.png" alt=""/>
              </figure>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-4__para-d">
              <num>d</num>
              <content>
                <p>an amount worked out using the formula:</p>
              </content>
              <figure>
                <img src="corpus/images/superannuation-act-1976-fig-36.png" alt=""/>
              </figure>
              <content>
                <p>where:</p>
                <p><b><i>NASGC</i></b> is the notional accumulated SG contributions in respect of the person for the person’s relevant period of employment.</p>
                <p><b><i>AGBC</i></b> is the accumulated government body contributions in respect of the person for the relevant period of employment.</p>
                <p><b><i>OVB</i></b> is the person’s other vested benefit in respect of that period.</p>
                <p><b><i>GBB</i></b><i> </i>is the benefit paid or payable from the government body scheme in respect of the person for the person’s relevant period of employment plus, except where the person ceases to be both a member of the government body scheme and an eligible employee, notional interest on that benefit.</p>
                <p><b><i>TR</i></b><b> </b>is the percentage figure representing the rate of fund contribution tax applicable to that period.</p>
                <p><b><i>GBPROD</i></b><b> </b>is the total of:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>that part of the amount that has been paid to <role refersTo="#commissioner">the Commissioner</role> or CSC under section 110MA in respect of the person for the person’s relevant period of employment less the amount in the nature of income tax (if any) that is relevant to that amount; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>interest on the paid amount referred to in paragraph (a).</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIAA__sec-110SE__subsec-5">
            <num>5</num>
            <content>
              <p>In determining the benefit paid or payable from a government body scheme in respect of a person, CSC may accept a statement from the trustees, the administrator on behalf of the trustees or, if there are no trustees, the administrator of the government body scheme as to:</p>
            </content>
            <paragraph eId="part-VIAA__sec-110SE__subsec-5__para-a">
              <num>a</num>
              <content>
                <p>the amount of benefit paid or payable; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-5__para-b">
              <num>b</num>
              <content>
                <p>the date on which it was paid or is payable; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-5__para-c">
              <num>c</num>
              <content>
                <p>the period in respect of which the benefit was paid or is payable; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-5__para-d">
              <num>d</num>
              <content>
                <p>rates of interest applicable to amounts of money paid to the scheme; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAA__sec-110SE__subsec-5__para-e">
              <num>e</num>
              <content>
                <p>any other matter in connection with the payment of the benefit.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIAA__sec-110SE__subsec-6">
            <num>6</num>
            <content>
              <p>	(6)	Despite anything else in this section, top-up benefit does not become payable to or in respect of a person if an actuary has certified that, in his or her opinion, because of the value of other benefits payable to or in respect of the person, an employer of the person while an eligible employee will not, for the person for a quarter, have an individual superannuation guarantee shortfall within the meaning of the <i>Superannuation Guarantee (Administration) Act 1992</i>.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIAA__sec-110SF">
          <num>110SF</num>
          <heading>Application of formulae</heading>
          <content>
            <p>If a single application of a formula set out in <ref href="#sec-110S">section 110S</ref>E cannot properly be made for the whole of a person’s relevant period of employment because of a change in the person’s employment, the rate of fund contribution tax or any other thing:</p>
          </content>
          <paragraph eId="part-VIAA__sec-110SF__para-a">
            <num>a</num>
            <content>
              <p>that period is to be broken up into such separate periods as is appropriate for the proper application of such a formula in respect of each such period; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIAA__sec-110SF__para-b">
            <num>b</num>
            <content>
              <p>the resulting amounts (including negative amounts) are to be aggregated in respect of the whole of the person’s relevant period of employment.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-VIAA__sec-110SG">
          <num>110SG</num>
          <heading>Payment of top-up benefit</heading>
          <content>
            <p>If top-up benefit becomes payable in respect of a person, CSC must:</p>
          </content>
          <paragraph eId="part-VIAA__sec-110SG__para-a">
            <num>a</num>
            <content>
              <p>subject to paragraph (b)—treat the benefit as a preserved benefit under the SIS Act and deal with it accordingly; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIAA__sec-110SG__para-b">
            <num>b</num>
            <content>
              <p>if the person has died:</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIAA__sec-110SG__para-i">
            <num>i</num>
            <content>
              <p>pay the benefit to his or her legal personal representative; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIAA__sec-110SG__para-ii">
            <num>ii</num>
            <content>
              <p>if no legal personal representative can be found—pay the benefit to any individual or individuals that CSC determines.</p>
            </content>
          </paragraph>
        </section>
      </part>
      <part eId="part-VIAB">
        <num>VIAB</num>
        <heading>Payment into fund of amounts held in other superannuation funds</heading>
        <section eId="part-VIAB__sec-110SK">
          <num>110SK</num>
          <heading>Request for transfer of amounts to CSC</heading>
          <subsection eId="part-VIAB__sec-110SK__subsec-1">
            <num>1</num>
            <content>
              <p>This section applies to a person if:</p>
            </content>
            <paragraph eId="part-VIAB__sec-110SK__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the person is an eligible employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SK__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>deferred benefits are applicable in respect of the person under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SK__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>either:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SK__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the person has elected under subsection 110T(1) that <ref href="#part-VIB">Part VIB</ref> apply to him or her; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SK__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>regulation 15, 15A or 15B of the Superannuation (CSS) Former Eligible Employees Regulations applies to the person;</p>
              </content>
              <content>
                <p>and no benefits under this Act have been paid or begun to be paid to the person;</p>
                <p>and the person made an election under clause 6 of the Superannuation (Productivity Benefit) Alternative Arrangements Declaration No. 6 (Statutory Rules 1993, No. 34) to have performance pay taken into account in his or her superannuation arrangements under the <i>Superannuation (Productivity Benefit) Act 1988</i>.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIAB__sec-110SK__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	A person to whom this section applies may, at any time, by notice in writing, ask the trustee of the declared fund (within the meaning of the <i>Superannuation (Productivity Benefit) Act 1988</i>) holding the person’s accumulated performance pay employee contributions and accumulated performance pay employer contributions to pay those contributions to CSC.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAB__sec-110SK__subsec-3">
            <num>3</num>
            <content>
              <p>	(3)	If continuing contributions (within the meaning of the <i>Superannuation (Productivity Benefit) Act 1988</i>) have been paid, but are no longer being paid, into the declared fund in respect of a continuous period of employment of the person, the person may, by the same notice, ask the trustee of the declared fund to pay also to CSC the person’s transferable productivity amount.</p>
            </content>
          </subsection>
          <subsection eId="part-VIAB__sec-110SK__subsec-4">
            <num>4</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-VIAB__sec-110SK__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>a person’s accumulated performance pay employee contributions and accumulated performance pay employer contributions; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SK__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>a person’s accumulated performance pay employee contributions, accumulated performance pay employer contributions and transferable productivity amount;</p>
              </content>
              <content>
                <p>have, at the person’s request, been paid by <role refersTo="#trustee">the trustee</role> of the declared fund to <role refersTo="#trustee">the trustee</role> of a superannuation entity other than the Fund, the person may, by notice in writing, ask <role refersTo="#trustee">the trustee</role> of that superannuation entity to pay to CSC the sum of:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SK__subsec-4__para-c">
              <num>c</num>
              <content>
                <p>an amount equal to the difference between:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SK__subsec-4__para-i">
              <num>i</num>
              <content>
                <p>the total amount paid to the superannuation entity; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SK__subsec-4__para-ii">
              <num>ii</num>
              <content>
                <p>the sum of any amounts in the nature of income tax relevant to that amount and any amounts deducted by way of charges or fees from that amount by <role refersTo="#trustee">the trustee</role> of the superannuation entity; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SK__subsec-4__para-d">
              <num>d</num>
              <content>
                <p>interest on the amount mentioned in paragraph (c).</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIAB__sec-110SK__subsec-5">
            <num>5</num>
            <content>
              <p>The person must, as soon as possible, give to CSC notice in writing of any request made to <role refersTo="#trustee">the trustee</role> of a fund or superannuation entity under subsection (2), (3) or (4).</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIAB__sec-110SL">
          <num>110SL</num>
          <heading>CSC to pay amounts into Fund</heading>
          <content>
            <p>If, following a request from a person under subsection 110SK(2), (3) or (4), <role refersTo="#trustee">the trustee</role> of a fund or superannuation entity pays an amount to CSC, CSC must pay that amount into the Fund.</p>
          </content>
        </section>
        <section eId="part-VIAB__sec-110SM">
          <num>110SM</num>
          <heading>Person’s entitlement to benefit</heading>
          <content>
            <p>If an amount has been paid into the Fund under <ref href="#sec-110S">section 110S</ref>L in respect of a person, the person becomes entitled to a benefit under this Part if another benefit to which the person was entitled under this Act becomes payable.</p>
          </content>
        </section>
        <section eId="part-VIAB__sec-110SN">
          <num>110SN</num>
          <heading>Amount of benefit</heading>
          <subsection eId="part-VIAB__sec-110SN__subsec-1">
            <num>1</num>
            <content>
              <p>The amount of the benefit payable in respect of a person under this Part is the sum of:</p>
            </content>
            <paragraph eId="part-VIAB__sec-110SN__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>an amount equal to the difference between:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SN__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the total amount that was paid into the Fund in respect of the person under <ref href="#sec-110S">section 110S</ref>L; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SN__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>the sum of any amounts in the nature of income tax relevant to that amount; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SN__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>interest on the amount mentioned in paragraph (a).</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIAB__sec-110SN__subsec-2">
            <num>2</num>
            <content>
              <p>The amount of the benefit payable in respect of a person under this Part is reduced by the sum of the following amounts:</p>
            </content>
            <paragraph eId="part-VIAB__sec-110SN__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>any amount paid out of the Fund in accordance with:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SN__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>	(i)	a release authority given to CSC under former <i>Income Tax Assessment Act 1997</i> that relates to the superannuation interest (within the meaning of that Act) constituted by the amount paid into the Fund in respect of the person under section 110SL of this Act; or<ref href="#sec-292">section 292</ref>-410 of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SN__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	a transitional release authority given to CSC under <i>Income Tax (Transitional Provisions) Act 1997</i> that relates to that superannuation interest; or<ref href="#sec-292">section 292</ref>-80B of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SN__subsec-2__para-iii">
              <num>iii</num>
              <content>
                <p>	(iii)	a release authority issued under former item 1 or 2 of the table in subsection 135-10(1) in Schedule 1 to the <i>Taxation Administration Act 1953</i>;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SN__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>the amount of any interest that would have been earned on an amount mentioned in paragraph (a), in respect of the period since the amount was paid out of the Fund, if it had not been paid out of the Fund.</p>
              </content>
              <authorialNote placement="end" eId="note-17" marker="17">
                <content>
                  <p>Note:	Payments made out of the Fund that are required to be made under a release authority mentioned in subparagraph (2)(a)(i) or (iii) or a transitional release authority are not <b><i>benefits</i></b>: see the definition of <b><i>benefit </i></b>in subsection 3(1).</p>
                </content>
              </authorialNote>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-VIAB__sec-110SO">
          <num>110SO</num>
          <heading>Application of benefit</heading>
          <content>
            <p>The employer component of the benefit to which a person is entitled under this Part is to be treated as a preserved benefit under the SIS Act and the remainder of the benefit is payable to the person.</p>
          </content>
        </section>
        <section eId="part-VIAB__sec-110SP">
          <num>110SP</num>
          <heading>Payment of benefit to spouse etc.</heading>
          <subsection eId="part-VIAB__sec-110SP__subsec-1">
            <num>1</num>
            <content>
              <p>If, because of a person’s death:</p>
            </content>
            <paragraph eId="part-VIAB__sec-110SP__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a benefit becomes payable in respect of the person under this Part; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SP__subsec-1__para-b">
              <num>b</num>
              <content>
                <p><ref href="#part-VI">Part VI</ref> applies;</p>
              </content>
              <content>
                <p>then:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SP__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>if the person is survived by a spouse—the benefit is payable to the spouse; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SP__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>if orphan benefit is payable to an eligible child or eligible children—the benefit is payable to:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SP__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the eligible child or eligible children; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SP__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>if the orphan benefit is payable under <ref href="#sec-115">section 115</ref> to another person or other persons—that person or those persons.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIAB__sec-110SP__subsec-2">
            <num>2</num>
            <content>
              <p>If, because of a person’s death:</p>
            </content>
            <paragraph eId="part-VIAB__sec-110SP__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>a benefit becomes payable in respect of the person under this Part; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SP__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>a deferred benefit by way of spouse’s benefit is payable in respect of the person;</p>
              </content>
              <content>
                <p>the benefit under this Part is payable to the spouse.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIAB__sec-110SP__subsec-3">
            <num>3</num>
            <content>
              <p>If, because of a person’s death:</p>
            </content>
            <paragraph eId="part-VIAB__sec-110SP__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>a benefit becomes payable in respect of the person under this Part; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SP__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>a deferred benefit by way of orphan benefit is payable in respect of the person;</p>
              </content>
              <content>
                <p>the benefit under this Part is payable to:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SP__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>the eligible child or eligible children entitled to the deferred benefit; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIAB__sec-110SP__subsec-3__para-d">
              <num>d</num>
              <content>
                <p>if the deferred benefit is payable under <ref href="#sec-115">section 115</ref> to another person or other persons—that person or those persons.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-VIAB__sec-110SQ">
          <num>110SQ</num>
          <heading>Payment of benefit to personal representatives etc.</heading>
          <content>
            <p>If:</p>
          </content>
          <paragraph eId="part-VIAB__sec-110SQ__para-a">
            <num>a</num>
            <content>
              <p>because of a person’s death, a benefit is payable in respect of a person under this Part; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIAB__sec-110SQ__para-b">
            <num>b</num>
            <content>
              <p>the person is not survived by any spouse; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIAB__sec-110SQ__para-c">
            <num>c</num>
            <content>
              <p>there is no surviving child of the person or no surviving child of the person who could be at any time an eligible child of the person;</p>
            </content>
            <content>
              <p>the benefit is payable to the person’s legal personal representative or, if no legal personal representative can be found, to any individual or individuals that CSC determines.</p>
            </content>
          </paragraph>
        </section>
      </part>
      <part eId="part-VIB">
        <num>VIB</num>
        <heading>Postponement of benefits of retirement pensioners</heading>
        <section eId="part-VIB__sec-110T">
          <num>110T</num>
          <heading>Circumstances in which benefits may be postponed</heading>
          <subsection eId="part-VIB__sec-110T__subsec-1">
            <num>1</num>
            <content>
              <p>A person who is, or is about to become, a person who:</p>
            </content>
            <paragraph eId="part-VIB__sec-110T__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>has attained his or her minimum retiring age but has not attained the age of 65 years; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110T__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>has become entitled to benefits under <ref href="#sec-55">section 55</ref> or 59;</p>
              </content>
              <content>
                <p>may, not later than 3 months after but not earlier than 3 months before becoming such a person, by notice in writing given to CSC, elect that this Part apply to him or her.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIB__sec-110T__subsec-2">
            <num>2</num>
            <content>
              <p>An election under subsection (1) is only valid if the person provides CSC, not later than 3 months after, but not earlier than, the day on which the person becomes a person mentioned in that subsection, with a statement to the effect that he or she has not retired from the workforce.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIB__sec-110TA">
          <num>110TA</num>
          <heading>Effect of election</heading>
          <subsection eId="part-VIB__sec-110TA__subsec-1">
            <num>1</num>
            <content>
              <p>If a person makes an election under <ref href="#sec-110T">section 110T</ref>, payment to the person of:</p>
            </content>
            <paragraph eId="part-VIB__sec-110TA__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>standard age retirement pension or standard early retirement pension, as the case may be, to which the person is, or is about to become, entitled; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TA__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>any productivity benefit which is, or is about to become, payable in respect of the person under <ref href="#sec-110P">section 110P</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TA__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>any benefit that is, or is about to become, payable in respect of the person under <ref href="#part-VIAB">Part VIAB</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TA__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>any benefit that is, or is about to become, payable in respect of the person under Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>;</p>
              </content>
              <content>
                <p>is postponed until a date worked out under <ref href="#sec-110T">section 110T</ref>B.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIB__sec-110TA__subsec-2">
            <num>2</num>
            <content>
              <p>If a person who makes an election under <ref href="#sec-110T">section 110T</ref> specifies in that election that payment of the additional age retirement pension or additional early retirement pension, as the case may be, to which the person is, or is about to become, entitled, is to be postponed, payment of that pension is postponed until a date worked out under <ref href="#sec-110T">section 110T</ref>B.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIB__sec-110TB">
          <num>110TB</num>
          <heading>Date on which postponed benefits become payable</heading>
          <content>
            <p>A benefit, the payment of which has been postponed under this Part, becomes payable on the earlier of the following dates:</p>
          </content>
          <paragraph eId="part-VIB__sec-110TB__para-a">
            <num>a</num>
            <content>
              <p>the date on which the person attains the age of 65 years;</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIB__sec-110TB__para-b">
            <num>b</num>
            <content>
              <p>if the person provides CSC with a statement to the effect that he or she has retired from the workforce—the date on which the statement is so provided.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-VIB__sec-110TBA">
          <num>110TBA</num>
          <heading>Election to receive age retirement benefit etc. at reduced rate</heading>
          <content>
            <p>A person who has made an election under <ref href="#sec-110T">section 110T</ref> may, not later than 3 months after, but not earlier than 3 months before, age retirement benefit or early retirement benefit becomes payable to him or her under <ref href="#sec-110T">section 110T</ref>B, elect to receive the benefit at a reduced rate.</p>
          </content>
        </section>
        <section eId="part-VIB__sec-110TC">
          <num>110TC</num>
          <heading>Rates of pension after postponement of payment</heading>
          <subsection eId="part-VIB__sec-110TC__subsec-1">
            <num>1</num>
            <content>
              <p>For the purposes of calculating the rate or amount of a benefit payable on a date worked out under <ref href="#sec-110T">section 110T</ref>B:</p>
            </content>
            <paragraph eId="part-VIB__sec-110TC__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>if the benefit became payable on the date on which the person attained the age of 65 years—the person is taken to be entitled to standard age retirement pension under subsection 55(1); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TC__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>if the benefit did not become payable on the date mentioned in paragraph (a)—the person’s age on the date on which the benefit became payable is substituted for the person’s age on his or her last day of service; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TC__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>the person’s period of contributory service at the date of ceasing to be an eligible employee continues to be the person’s period of contributory service; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TC__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>the amount worked out under subsection (2) is taken to be the person’s final annual rate of salary; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TC__subsec-1__para-e">
              <num>e</num>
              <content>
                <p>if the person has made an election under <ref href="#sec-110T">section 110T</ref>BA—the person is taken to have elected:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TC__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>to receive age retirement pension at a reduced rate under <ref href="#sec-57A">section 57A</ref>A; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TC__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>to receive early retirement benefit at a reduced rate under <ref href="#sec-61A">section 61A</ref>B;</p>
              </content>
              <content>
                <p>as the case requires.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIB__sec-110TC__subsec-2">
            <num>2</num>
            <content>
              <p>The amount mentioned in paragraph (1)(d) is an amount equal to the amount per annum that CSC determines would have been the final annual rate of salary of the person on the day immediately before the date on which the benefit became payable if:</p>
            </content>
            <paragraph eId="part-VIB__sec-110TC__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>the person had not ceased to be an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TC__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>the person had continued to occupy the office or position in respect of which the person’s final annual rate of salary was calculated; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TC__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>the following subparagraphs applied in respect of the period starting on the day when the person became a person mentioned in subsection 110TC(1) and ending on the day immediately before the day on which the benefit became payable:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TC__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>in respect of so much of the period as occurred before <date date="2003-07-01">1 July 2003</date>—account were taken of any generally-applying increase (including an increase resulting from the process of work-place bargaining) in annual rate of salary that would have occurred had the person continued to be an eligible employee and continued to occupy the office or position in respect of which the person’s final annual rate of salary was calculated, other than an excluded increase;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TC__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>in respect of so much of the period as occurred on or after <date date="2003-07-01">1 July 2003</date>—the person’s annual rate of salary had been increased by the same percentage as any overall percentage increase in AWOTE that occurred over the period (being an overall percentage increase worked out from estimates of changes in AWOTE in respect of the period published by the Australian Statistician, other than estimates published in substitution for earlier estimates).</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIB__sec-110TC__subsec-3">
            <num>3</num>
            <content>
              <p>	(3)	For the purposes of paragraph (2)(c), an <b><i>excluded increase</i></b> is an increase that falls within either or both of the following paragraphs:</p>
            </content>
            <paragraph eId="part-VIB__sec-110TC__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>an increase resulting from the person’s progressing to a higher level of salary within a graduated range of salaries applicable to the office or position held by the person;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TC__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>any allowance (including an allowance in the nature of salary such as Senior Officer allowance) or penalty payment (including a payment in the nature of salary such as shift allowance) that was not included in the person’s final annual rate of salary when the person ceased to be an eligible employee.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-VIB__sec-110TD">
          <num>110TD</num>
          <heading>Application of Parts VI, VIA and VIAB and Subdivision B of Division 2 of Part IX in relation to postponed benefits</heading>
          <content>
            <p>Where a person who, under this Part, has postponed the payment of benefits dies before the benefits become payable:</p>
          </content>
          <paragraph eId="part-VIB__sec-110TD__para-a">
            <num>a</num>
            <content>
              <p><ref href="#part-VI">Part VI</ref> applies in relation to those benefits as if the benefits became payable immediately before the person’s death; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIB__sec-110TD__para-b">
            <num>b</num>
            <content>
              <p>Parts VIA and VIAB and Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref> apply in relation to those benefits as if the benefits became payable because of the person’s death.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-VIB__sec-110TE">
          <num>110TE</num>
          <heading>Election by spouse to commute</heading>
          <subsection eId="part-VIB__sec-110TE__subsec-1">
            <num>1</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-VIB__sec-110TE__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>payment of a pension to a person is postponed under subsection 110TA(2); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TE__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the person dies before the pension becomes payable; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TE__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>the person is survived by a spouse;</p>
              </content>
              <content>
                <p>then, whether or not the person made an election under subsection 64(2), the spouse may make, not later than 3 months after the death of the person, by notice in writing to CSC, an election to commute that pension into a lump sum benefit payable to him or her.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIB__sec-110TE__subsec-2">
            <num>2</num>
            <content>
              <p>If a spouse makes an election under subsection (1) to commute a pension, a lump sum benefit equal to the amount of the accumulated contributions of the deceased person is payable to the spouse and spouse’s additional pension is not payable under paragraph 93(1)(b) to the spouse.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIB__sec-110TF">
          <num>110TF</num>
          <heading>Payment of lump sum benefit to orphan</heading>
          <content>
            <p>Where:</p>
          </content>
          <paragraph eId="part-VIB__sec-110TF__para-a">
            <num>a</num>
            <content>
              <p>payment of a pension to a person is postponed under subsection 110TA(2); and</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIB__sec-110TF__para-b">
            <num>b</num>
            <content>
              <p>the person dies before the pension becomes payable; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIB__sec-110TF__para-c">
            <num>c</num>
            <content>
              <p>the person is not survived by a spouse but is survived by the person’s child or children;</p>
            </content>
            <content>
              <p>then, whether or not the person made an election under subsection 64(2), if the surviving child or one or more of the surviving children are, immediately after his or her death, an eligible child or eligible children or, in the opinion of CSC, are likely to become an eligible child or eligible children—a lump sum benefit equal to the sum of:</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIB__sec-110TF__para-d">
            <num>d</num>
            <content>
              <p>the accumulated contributions of the deceased person; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIB__sec-110TF__para-e">
            <num>e</num>
            <content>
              <p>the accumulated employer contributions in respect of the deceased person; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIB__sec-110TF__para-f">
            <num>f</num>
            <content>
              <p>the benefit (if any) payable in respect of the deceased person under <ref href="#part-VIAB">Part VIAB</ref>; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIB__sec-110TF__para-g">
            <num>g</num>
            <content>
              <p>the benefit (if any) payable in respect of the deceased person under Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>;</p>
            </content>
            <content>
              <p>is payable in respect of that child or those children.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-VIB__sec-110TG">
          <num>110TG</num>
          <heading>Effect of election on benefits already paid</heading>
          <subsection eId="part-VIB__sec-110TG__subsec-1">
            <num>1</num>
            <content>
              <p>Where a person has been paid:</p>
            </content>
            <paragraph eId="part-VIB__sec-110TG__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>an amount or amounts by way of pension or by way of pension and lump sum benefit to which the person has become entitled under <ref href="#sec-55">section 55</ref> or 59 or <ref href="#part-VIA">Part VIA</ref> or an amount by way of lump sum benefit to which the person has become entitled under <ref href="#sec-62">section 62</ref>, <ref href="#part-VI">Part VI</ref> or VIAB or Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIB__sec-110TG__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>after that amount was, or those amounts were, paid, the person makes an election under <ref href="#sec-110T">section 110T</ref>;</p>
              </content>
              <content>
                <p>the election does not have effect unless an amount equal to that amount or to the aggregate of those amounts, as the case requires, is paid to CSC <quantity refersTo="#deadline">within 7 days</quantity> after the date of the election or within such further period as CSC, in special circumstances, allows.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIB__sec-110TG__subsec-2">
            <num>2</num>
            <content>
              <p>Where an amount is paid to CSC by a person under subsection (1), CSC must pay that amount to the Commonwealth and there must be paid out of the Consolidated Revenue Fund (which is appropriated accordingly) into the Superannuation Fund an amount equal to so much of the amount paid to CSC as is equal to the amount that was paid to the Commonwealth under <ref href="#sec-112">section 112</ref> at the time that the person ceased to be an eligible employee.</p>
            </content>
          </subsection>
        </section>
      </part>
      <part eId="part-VID">
        <num>VID</num>
        <heading>Benefits on ceasing to be an eligible employee because of sale of organisation or outsourcing of function</heading>
        <section eId="part-VID__sec-110TV">
          <num>110TV</num>
          <heading>Entitlement to benefits</heading>
          <subsection eId="part-VID__sec-110TV__subsec-1">
            <num>1</num>
            <content>
              <p>A person is entitled to benefits in accordance with this section if the person:</p>
            </content>
            <paragraph eId="part-VID__sec-110TV__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>ceases to be an eligible employee on or after <date date="1997-06-27">27 June 1997</date> in circumstances connected with the sale or transfer of an organisation, business, service or asset, or the transfer of a function; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VID__sec-110TV__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>is not taken by <ref href="#sec-58">section 58</ref> to have retired involuntarily; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VID__sec-110TV__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>has not reached his or her minimum retiring age when he or she so ceases to be an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VID__sec-110TV__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>has not made an election under <ref href="#sec-137">section 137</ref>.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VID__sec-110TV__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	Subject to subsection (7), the benefits are an amount (the <b><i>total benefit</i></b>) equal to the sum of:</p>
            </content>
            <paragraph eId="part-VID__sec-110TV__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>an amount equal to 3.5 times the amount of his or her accumulated basic contributions; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VID__sec-110TV__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>an amount equal to his or her accumulated supplementary contributions (if any); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VID__sec-110TV__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>any productivity benefits applying in relation to him or her under <ref href="#part-VIA">Part VIA</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VID__sec-110TV__subsec-2__para-d">
              <num>d</num>
              <content>
                <p>any benefit applying in relation to him or her under <ref href="#part-VIAB">Part VIAB</ref> or Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>;</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VID__sec-110TV__subsec-3">
            <num>3</num>
            <content>
              <p>The person must choose to receive the benefits either in accordance with subsection (4) or in accordance with subsection (5).</p>
            </content>
          </subsection>
          <subsection eId="part-VID__sec-110TV__subsec-4">
            <num>4</num>
            <content>
              <p>If the person chooses to receive the benefits in accordance with this subsection, the person is entitled to have the total benefit treated as a preserved benefit under the SIS Act and dealt with accordingly.</p>
            </content>
          </subsection>
          <subsection eId="part-VID__sec-110TV__subsec-5">
            <num>5</num>
            <content>
              <p>If the person chooses to receive the benefits in accordance with this subsection, the person is entitled to payment of so much of the total benefit as is equal to his or her accumulated contributions and to have the balance of the total benefit treated as a preserved benefit under the SIS Act and dealt with accordingly.</p>
            </content>
          </subsection>
          <subsection eId="part-VID__sec-110TV__subsec-6">
            <num>6</num>
            <content>
              <p>If the person fails to make a choice as provided by subsection (3), the person is taken to have chosen to receive benefits in accordance with subsection (5).</p>
            </content>
          </subsection>
          <subsection eId="part-VID__sec-110TV__subsec-7">
            <num>7</num>
            <content>
              <p>If the person’s surcharge debt account is in debit when the person becomes entitled to the benefits, the total benefit is reduced by the person’s surcharge deduction amount.</p>
            </content>
          </subsection>
        </section>
      </part>
      <part eId="part-VII">
        <num>VII</num>
        <heading>General provisions applicable to benefits</heading>
        <section eId="part-VII__sec-111A">
          <num>111A</num>
          <heading>Relationship between this Act and SIS Act</heading>
          <subsection eId="part-VII__sec-111A__subsec-1">
            <num>1</num>
            <content>
              <p>If, apart from this section, a benefit would be payable in cash to a person under this Act but, under the SIS Act, the benefit, or a part of the benefit, is not permitted to be paid in cash to the person, then, despite any other provision of this Act, the benefit, or the part of the benefit, as the case may be, is not to be paid in cash to the person and the following provisions of this section apply.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-111A__subsec-2">
            <num>2</num>
            <content>
              <p>If the benefit or the part of the benefit consists only of a lump sum, the benefit is to be treated as a preserved benefit under the SIS Act and dealt with accordingly.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-111A__subsec-3">
            <num>3</num>
            <content>
              <p>If the benefit or the part of the benefit includes a pension that would have been payable under <ref href="#sec-55">section 55</ref> or 59, <ref href="#part-VIB">Part VIB</ref> applies as if payment of the benefit had been postponed under that Part.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-111A__subsec-4">
            <num>4</num>
            <content>
              <p>If the benefit would have been payable under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>, deferred benefits continue to be applicable in respect of the person until:</p>
            </content>
            <paragraph eId="part-VII__sec-111A__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>the 65th anniversary of the person’s birth; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111A__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>if, before that anniversary, the payment in full of the benefit becomes permissible under the SIS Act—the day on which the person notifies CSC in writing that the payment has become permissible under that Act.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-VII__sec-111">
          <num>111</num>
          <heading>Payment of accumulated contributions where no other benefit payable etc.</heading>
          <subsection eId="part-VII__sec-111__subsec-1">
            <num>1</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-VII__sec-111__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a person ceases to be an eligible employee because of death; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>payment of a pension to a person is postponed under subsection 110TA(2) and the person (including a person who made an election under subsection 64(2)) dies before the pension becomes payable;</p>
              </content>
              <content>
                <p>being a person in respect of whom benefit is not payable under <ref href="#part-VI">Part VI</ref>, a lump sum benefit of an amount worked out under subsection (1A) must be paid out of the Fund to the person’s legal personal representative or, if no legal personal representative can be found, to any individual or individuals that CSC determines.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-111__subsec-1A">
            <num>1A</num>
            <content>
              <p>The amount of the lump sum benefit referred to in subsection (1) is:</p>
            </content>
            <paragraph eId="part-VII__sec-111__subsec-1A__para-a">
              <num>a</num>
              <content>
                <p>if paragraph (b) does not apply—an amount equal to the person’s accumulated contributions; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111__subsec-1A__para-b">
              <num>b</num>
              <content>
                <p>if the person’s surcharge debt account is in debit when the benefit becomes payable in respect of the person—an amount equal to the difference between the person’s accumulated contributions and the person’s surcharge deduction amount.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-111__subsec-2">
            <num>2</num>
            <content>
              <p>If the total amount of the benefit or benefits (whether paid by way of instalments of pension or as a lump sum or lump sums, or both) paid to or in respect of a person who has been an eligible employee (other than any benefit, or a part of any benefit, that, under subsection (4), (5) or (6), is to be excluded from consideration for the purposes of this subsection) is, at a time when no further benefit is payable under this Act to or in respect of the person, less than the sum of:</p>
            </content>
            <paragraph eId="part-VII__sec-111__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>the total of the person’s accumulated contributions, and the accumulated employer contributions (if any) in respect of the person, as at the time when the person ceased to be an eligible employee or, if the person had ceased to be an eligible employee on more than one occasion, as at the time when the person last ceased to be an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>if a top-up benefit is or was calculated in respect of the person under <ref href="#part-VIAA">Part VIAA</ref> but the amount of the top-up benefit is nil—the amount that would have been the top-up benefit if the person had been entitled to benefits under <ref href="#sec-80">section 80</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111__subsec-2__para-ba">
              <num>ba</num>
              <content>
                <p>if a benefit is payable in respect of the person under <ref href="#part-VIAB">Part VIAB</ref>—that benefit; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111__subsec-2__para-bb">
              <num>bb</num>
              <content>
                <p>if a benefit is payable in respect of the person under Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>—that benefit;</p>
              </content>
              <content>
                <p>an amount equal to the difference is to be paid to:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111__subsec-2__para-d">
              <num>d</num>
              <content>
                <p>if the person has died:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>the person’s legal personal representative; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>if no legal personal representative can be found—any individual or individuals that CSC determines.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-111__subsec-3">
            <num>3</num>
            <content>
              <p>For the purposes of subsection (1), benefit shall be deemed not to be payable in respect of an eligible employee under <ref href="#sec-97">section 97</ref>, 98 or 100, if, notwithstanding that benefit may later become payable in respect of him, no benefit is payable in respect of him upon his or her death.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-111__subsec-4">
            <num>4</num>
            <content>
              <p>Where a person ceased to be an eligible employee on an occasion earlier than his or her first day of service and, upon his or her so ceasing, the person was not entitled to benefit under <ref href="#dvs-1">Division 1</ref>, 2 or 4 of <ref href="#part-V">Part V</ref> or under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>, any benefit or benefits paid to or in respect of him before he or she so ceased or last so ceased, or upon his or her so ceasing or last so ceasing, shall be excluded from consideration for the purposes of subsection (2).</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-111__subsec-5">
            <num>5</num>
            <content>
              <p>Where a person ceased to be an eligible employee by reason of retirement on the ground of invalidity on an occasion earlier than his or her first day of service and, upon his or her so ceasing, invalidity benefit was paid to him in accordance with <ref href="#sec-68">section 68</ref>, 69, 71, 72 or 73, any benefit or benefits paid to or in respect of him before he or she so ceased or last so ceased, or upon his or her so ceasing or last so ceasing, (other than any benefit or benefits, or a part of any benefit or benefits, that, by virtue of subsection (7), is or are to be taken into account in relation to the person for the purposes of this subsection) shall be excluded from consideration for the purposes of subsection (2).</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-111__subsec-6">
            <num>6</num>
            <content>
              <p>Where a person became entitled to a deferred benefit by way of invalidity benefit in accordance with <ref href="#sec-68">section 68</ref>, 69, 71, 72 or 73 on an occasion earlier than his or her first day of service, any benefit or benefits paid to or in respect of him before he or she became entitled to such a deferred benefit or last became entitled to such a deferred benefit, or upon his or her becoming entitled to such a deferred benefit or last becoming entitled to such a deferred benefit, (other than any benefit or benefits, or a part of any benefit or benefits, that, by virtue of subsection (7), is or are to be taken into account in relation to the person for the purposes of this subsection) shall be excluded from consideration for the purposes of subsection (2).</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-111__subsec-7">
            <num>7</num>
            <content>
              <p>For the purposes of subsections (5) and (6):</p>
            </content>
            <paragraph eId="part-VII__sec-111__subsec-7__para-a">
              <num>a</num>
              <content>
                <p>such part of any invalidity pension paid to a person in accordance with <ref href="#sec-67">section 67</ref> or 70 as would have been paid to him in accordance with <ref href="#sec-68">section 68</ref> or 71, as the case may be, if the person had made an election under subsection 68(1) or 71(1), as the case may be;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111__subsec-7__para-b">
              <num>b</num>
              <content>
                <p>such part of any deferred benefit paid to a person by way of invalidity pension in accordance with <ref href="#sec-67">section 67</ref> or 70 as would have been paid to him in accordance with <ref href="#sec-68">section 68</ref> or 71, as the case may be, if the person had made an election under subsection 68(1) or 71(1), as the case may be;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111__subsec-7__para-c">
              <num>c</num>
              <content>
                <p>any invalidity pension paid to a person in accordance with <ref href="#sec-68">section 68</ref> or 71; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-111__subsec-7__para-d">
              <num>d</num>
              <content>
                <p>any deferred benefit paid to a person by way of invalidity pension in accordance with <ref href="#sec-68">section 68</ref> or 71;</p>
              </content>
              <content>
                <p>shall be taken into account in relation to the person.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-VII__sec-112">
          <num>112</num>
          <heading>Payments to the Commonwealth and payments out of the Consolidated Revenue Fund</heading>
          <subsection eId="part-VII__sec-112__subsec-1">
            <num>1</num>
            <content>
              <p>Subject to subsections (3), (4A) and (10A), the accumulated contributions of an eligible employee shall, upon his or her ceasing to be an eligible employee, be paid out of the Superannuation Fund to the Commonwealth.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-1A">
            <num>1A</num>
            <content>
              <p>Where a productivity benefit within the meaning of <ref href="#part-VIA">Part VIA</ref> becomes payable under <ref href="#sec-110P">section 110P</ref> in respect of a person, the amount of the Fund accumulated employer contributions in respect of the employee must be paid out of the Superannuation Fund to the Commonwealth.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-2">
            <num>2</num>
            <content>
              <p>Except where otherwise provided by this Act, any payment of benefit shall be made out of the Consolidated Revenue Fund, which is appropriated accordingly.</p>
            </content>
            <authorialNote placement="end" eId="note-18" marker="18">
              <content>
                <p>Note:	An early release lump sum is paid to or for the benefit of the person out of the Superannuation Fund (instead of the Consolidated Revenue Fund) (see subsection 79C(2)).</p>
              </content>
            </authorialNote>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-3">
            <num>3</num>
            <content>
              <p>Where a person ceases to be an eligible employee and, upon his or her so ceasing, a lump sum benefit of an amount equal to his or her accumulated contributions is payable to or in respect of him or her out of the Superannuation Fund, subsection (1) does not apply in relation to him or her.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-4A">
            <num>4A</num>
            <content>
              <p>Where a person ceases to be an eligible employee and, upon his or her so ceasing, deferred benefits become applicable in relation to him or her by virtue of <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>, subsections (1) and (1A) do not apply in relation to him or her.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-5">
            <num>5</num>
            <content>
              <p>Where a person to whom invalidity pension is payable in accordance with <ref href="#sec-67">section 67</ref> or 70 again becomes an eligible employee, an amount equal to the amount that was paid in respect of the person out of the Superannuation Fund to the Commonwealth upon his or her last ceasing to be an eligible employee, less an amount equal to the sum of:</p>
            </content>
            <paragraph eId="part-VII__sec-112__subsec-5__para-a">
              <num>a</num>
              <content>
                <p>the amount of the person’s accumulated supplementary contributions upon the person last ceasing to be an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-112__subsec-5__para-b">
              <num>b</num>
              <content>
                <p>the amount of the person’s Fund accumulated employer contributions upon the person last ceasing to be an eligible employee;</p>
              </content>
              <content>
                <p>must be paid to the Superannuation Fund out of the Consolidated Revenue Fund, which is appropriated accordingly.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-6">
            <num>6</num>
            <content>
              <p>Subject to subsection (7), where deferred benefits applicable in relation to a person by virtue of <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref> cease to be so applicable upon a deferred benefit becoming payable to or in respect of the person, the accumulated contributions and Fund accumulated employer contributions of the person shall be paid out of the Superannuation Fund to the Commonwealth.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-7">
            <num>7</num>
            <content>
              <p>Where deferred benefits applicable in relation to a person by virtue of <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref> cease to be so applicable upon a deferred benefit by way of a lump sum benefit equal to his or her accumulated contributions becoming payable to or in respect of him or her out of the Superannuation Fund, subsection (6) does not apply in relation to the person’s accumulated contributions.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-9">
            <num>9</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-VII__sec-112__subsec-9__para-a">
              <num>a</num>
              <content>
                <p>a deferred benefit by way of invalidity pension is payable to a person in accordance with <ref href="#sec-67">section 67</ref> or 70; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-112__subsec-9__para-b">
              <num>b</num>
              <content>
                <p>the deferred benefit is cancelled under subsection 76(1) or 143(2);</p>
              </content>
              <content>
                <p>an amount equal to the amount that was paid in respect of the person out of the Superannuation Fund to the Commonwealth upon that deferred benefit becoming payable to the person, less an amount equal to the sum of:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-112__subsec-9__para-c">
              <num>c</num>
              <content>
                <p>the amount of the person’s accumulated supplementary contributions upon that deferred benefit becoming payable to the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-112__subsec-9__para-d">
              <num>d</num>
              <content>
                <p>the amount of the person’s Fund accumulated employer contributions upon that deferred benefit becoming payable to the person;</p>
              </content>
              <content>
                <p>must be paid to the Superannuation Fund out of the Consolidated Revenue Fund, which is appropriated accordingly.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-10">
            <num>10</num>
            <content>
              <p>Where a person makes an election under <ref href="#sec-139A">section 139A</ref>, the accumulated contributions and Fund accumulated employer contributions of the person shall be paid out of the Superannuation Fund to the Commonwealth.</p>
            </content>
            <content>
              <p>(10AA)	If payment of a pension and benefit (if any) to a person is postponed under subsection 110TA(1), subsection (1A) does not apply in relation to the person.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-10A">
            <num>10A</num>
            <content>
              <p>Where payment of a pension to a person is postponed under subsection 110TA(2), subsections (1) and (1A) do not apply in relation to the person.</p>
            </content>
            <content>
              <p>(10AAA)	If a pension the payment of which has been postponed under subsection 110TA(1) becomes payable to or in respect of a person, the person’s Fund accumulated employer contributions (if any) must be paid out of the Superannuation Fund to the Commonwealth.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-10B">
            <num>10B</num>
            <content>
              <p>If a pension, being a pension the payment of which has been postponed under subsection 110TA(2), becomes payable to or in respect of a person, the accumulated contributions and Fund accumulated employer contributions of the person must be paid out of the Superannuation Fund to the Commonwealth.</p>
            </content>
            <content>
              <p>(10BA)	If a person who has postponed payment of a pension and benefit (if any) under subsection 110TA(1) dies and there is no beneficiary to whom a pension and benefit (if any) are payable in respect of the person, an amount equal to the person’s Fund accumulated employer contributions (if any) must be paid out of the Superannuation Fund to the Commonwealth.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-10C">
            <num>10C</num>
            <content>
              <p>Where a person who has postponed payment of a pension under subsection 110TA(2) dies and a benefit by way of a lump sum benefit equal to the person’s accumulated contributions becomes payable in respect of the person out of the Superannuation Fund, the person’s Fund accumulated employer contributions (if any) must be paid out of the Superannuation Fund to the Commonwealth.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-112__subsec-10D">
            <num>10D</num>
            <content>
              <p>To avoid doubt, if an early release lump sum (<ref href="#sec-79A">within the meaning of section 79A</ref>) has been paid to or for the benefit of a person, then the amount payable out of the Superannuation Fund to the Commonwealth under this section is reduced by the person’s early release deduction amount (within the meaning of that section) at that time.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VII__sec-113">
          <num>113</num>
          <heading>Instalments of pension</heading>
          <subsection eId="part-VII__sec-113__subsec-1">
            <num>1</num>
            <content>
              <p>Subject to subsection (1A), pensions shall be paid in fortnightly instalments on pension pay days.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-113__subsec-1A">
            <num>1A</num>
            <content>
              <p>Partial invalidity pensions are to be paid in fortnightly instalments on contribution days.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-113__subsec-2">
            <num>2</num>
            <content>
              <p>The amount of a fortnightly instalment of pension shall be an amount ascertained by dividing the amount per annum of the pension by 26.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-113__subsec-3">
            <num>3</num>
            <content>
              <p>Where the amount of a fortnightly instalment of pension includes a fraction of a cent:</p>
            </content>
            <paragraph eId="part-VII__sec-113__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>if the fraction is less than one-half of a cent—the amount of the instalment shall be reduced by the amount of the fraction; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-113__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>if the fraction is not less than one-half of a cent—the amount of the instalment shall be deemed to be increased by treating the fraction as 1 cent.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-113__subsec-4">
            <num>4</num>
            <content>
              <p>The amount of pension payable in respect of a day is one- fourteenth of the amount of a fortnightly instalment of the pension.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-113__subsec-5">
            <num>5</num>
            <content>
              <p>CSC may enter into an arrangement with a person’s employer in relation to the payment of an instalment of partial invalidity pension to the person on a contribution day.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VII__sec-114">
          <num>114</num>
          <heading>Payment of part of spouse’s pension etc. attributable to children</heading>
          <subsection eId="part-VII__sec-114__subsec-1">
            <num>1</num>
            <content>
              <p>Where, in the opinion of CSC, payment of:</p>
            </content>
            <paragraph eId="part-VII__sec-114__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the part, or any portion of the part, of an instalment of spouse’s pension attributable to an eligible child or eligible children or to an eligible child or eligible children and a partially dependent child or partially dependent children; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-114__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>an instalment, or any portion of an instalment, of extra spouse’s pension attributable to a partially dependent child or partially dependent children or to an eligible child or eligible children and a partially dependent child or partially dependent children;</p>
              </content>
              <content>
                <p>should, by reason of the child or children not being in the custody, care and control of the spouse, or for any other reason which CSC thinks proper, be made to a person other than the spouse, CSC may authorize payment of that part, or a portion of the part, to be made to the other person, and payment shall be made to the other person accordingly.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-114__subsec-1A">
            <num>1A</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-VII__sec-114__subsec-1A__para-a">
              <num>a</num>
              <content>
                <p>CSC determines under <ref href="#dvs-5">Division 5</ref> of <ref href="#part-VI">Part VI</ref> that part of a lump sum benefit to which a spouse is entitled is attributable to an eligible child or eligible children or a partially dependent child or partially dependent children; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-114__subsec-1A__para-b">
              <num>b</num>
              <content>
                <p>because of the child or children not being in the custody, care and control of the spouse, or for any other reason that CSC thinks proper, CSC is of the opinion that payment of that part, or a portion of that part, of the lump sum benefit should be made to a person other than the spouse;</p>
              </content>
              <content>
                <p>CSC may authorise payment of that part, or a portion of the part, to be made to the other person, and payment must be made to the other person accordingly.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-114__subsec-2">
            <num>2</num>
            <content>
              <p>A payment of the part, and a payment of a portion of the part, of an instalment of pension or of a lump sum benefit that, under this section, is paid to a person other than the child to which that part or portion is attributable, must be applied for the maintenance, education or other benefit of the child.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-114__subsec-3">
            <num>3</num>
            <content>
              <p>For the purposes of this section, where there is one, or more than one, child of a deceased eligible employee or pensioner who is a partially dependent child:</p>
            </content>
            <paragraph eId="part-VII__sec-114__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>the part (if any) of an instalment of spouse’s pension that, but for this subsection, would be attributable to an eligible child or eligible children of the deceased eligible employee or pensioner is taken to be attributable to that eligible child or those eligible children and the partially dependent child or partially dependent children; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-114__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>an instalment of extra spouse’s pension is taken to be attributable to the eligible child or eligible children (if any) of the deceased eligible employee or pensioner and the partially dependent child or partially dependent children.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-VII__sec-115">
          <num>115</num>
          <heading>Payment of orphan benefit</heading>
          <subsection eId="part-VII__sec-115__subsec-1">
            <num>1</num>
            <content>
              <p>A payment of orphan benefit payable in respect of an eligible child or the eligible children of a deceased person shall be made to the child or children or to such other person or persons as CSC considers appropriate.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-115__subsec-2">
            <num>2</num>
            <content>
              <p>Where an amount of orphan benefit is payable in respect of 2 or more eligible children of a deceased person, CSC may, having regard to the respective circumstances of the children and to such other matters as it considers appropriate, apportion the amount amongst the children in such manner as it thinks fit, and the portion applicable to a particular eligible child or to particular eligible children shall, for the purposes of subsection (1), be deemed to be a payment of orphan benefit payable in respect of that child or those children.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-115__subsec-2A">
            <num>2A</num>
            <content>
              <p>For the purposes of subsection (2), in determining the needs of a child or children, disregard any need that results from an election made under <ref href="#sec-146G">section 146G</ref> in relation to the child or children.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-115__subsec-2B">
            <num>2B</num>
            <content>
              <p>CSC must ensure that so much of an orphan pension as is commuted under <ref href="#sec-146G">section 146G</ref> is not apportioned under subsection (2) of this section.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-115__subsec-3">
            <num>3</num>
            <content>
              <p>A payment of orphan benefit that, under subsection (1), is made to a person or persons other than the eligible child or eligible children in respect of whom it is payable shall be applied for the maintenance, education or other benefit of that eligible child or those eligible children.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-115__subsec-4">
            <num>4</num>
            <content>
              <p>In this section:</p>
            </content>
            <content>
              <p><b><i>eligible child</i></b> has the same meaning as in Division 4 of Part VI.</p>
              <p><b><i>orphan benefit</i></b> means:</p>
            </content>
            <paragraph eId="part-VII__sec-115__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>orphan pension or a lump sum benefit payable under <ref href="#dvs-4">Division 4</ref> of <ref href="#part-VI">Part VI</ref>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-115__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>a lump sum benefit payable under <ref href="#sec-110T">section 110T</ref>F.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-VII__sec-116">
          <num>116</num>
          <heading>Payment of benefit otherwise than to person entitled</heading>
          <content>
            <p>Where, in the opinion of CSC, payment of an instalment, or part of an instalment, of pension, or of an amount of any other benefit, should, by reason of the person who, but for this section, would be entitled to the payment, being a person who is insane or undergoing imprisonment or otherwise being under a disability, or for any other reason which CSC thinks proper, not be made to the person, CSC may authorise the payment to be made to the person’s legal personal representative and, if such an authorisation is made, payment is to be made in accordance with the authorisation.</p>
          </content>
        </section>
        <section eId="part-VII__sec-117">
          <num>117</num>
          <heading>Pension to or in respect of certain contributors under Defence Force Retirement and Death Benefits Act or MSB Act</heading>
          <subsection eId="part-VII__sec-117__subsec-1">
            <num>1</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-VII__sec-117__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the liability of an eligible employee to make contributions under this Act has been deferred by virtue of <ref href="#sec-54">section 54</ref> of this Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-117__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>before he or she has ceased to be liable to contribute under the Defence Force Retirement and Death Benefits Act or the MSB Act, he or she ceases to be an eligible employee and becomes entitled to pension under this Act by reason of retirement on the grounds of invalidity;</p>
              </content>
              <content>
                <p>his or her entitlement to that pension is suspended until such time as he or she ceases to be liable to contribute under the Defence Force Retirement and Death Benefits Act or the MSB Act (as the case may be), but, if he or she dies before he or she so ceases to be liable to contribute under that Act, he or she shall, for the purposes of subsections 93(2), 106(1) and 108(1) of this Act, be deemed to have been in receipt of invalidity pension at the time of his or her death and, for the purposes of <ref href="#sec-96">section 96</ref> and subsection 106(3), the pension shall be deemed to have been payable at the rate at which pension would, but for this subsection, have been payable to him or her at that time.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-117__subsec-2">
            <num>2</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-VII__sec-117__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>the liability of an eligible employee to make contributions under this Act has been deferred by virtue of <ref href="#sec-54">section 54</ref> of this Act and:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-117__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>he or she ceases to be an eligible employee and, upon so ceasing, becomes entitled to pension under this Act by reason of retirement on the ground of invalidity and:</p>
              </content>
              <content>
                <p>(A)	he or she has been or is discharged from the Defence Force on the ground of invalidity or of physical and mental incapacity to perform his or her duties, <ref href="#sec-36">section 36</ref> of the Defence Force Retirement and Death Benefits Act applies to him or her and, in the opinion of CSC, the incapacity which was the ground for his or her retirement as an eligible employee is related to the ground on which he or she was discharged from the Defence Force; or</p>
                <p>(B)	he or she dies after ceasing to be an eligible employee but before being discharged from the Defence Force from causes that, in the opinion of CSC, are related to the incapacity which was the ground for his or her retirement as an eligible employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-117__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>he or she dies:</p>
              </content>
              <content>
                <p>(A)	before being discharged from the Defence Force; or</p>
                <p>(B)	after having been discharged from the Defence Force on the ground of invalidity or of physical or mental incapacity to perform his or her duties, from causes that, in the opinion of CSC, are related to the ground on which he or she was discharged from the Defence Force; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-117__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>the rate of any pension payable to or in respect of him or her under this Act (including pension that became payable before he or she was discharged from the Defence Force) is less than the rate of any corresponding benefit that, but for <ref href="#sec-36">section 36</ref> or 46 of the Defence Force Retirement and Death Benefits Act, would be payable to or in respect of him or her under that Act;</p>
              </content>
              <content>
                <p>CSC may increase the rate of the pension payable under this Act to such extent as it considers appropriate in the circumstances.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-117__subsec-3">
            <num>3</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-VII__sec-117__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>the liability of an eligible employee to make contributions under this Act has been deferred by virtue of <ref href="#sec-54">section 54</ref> of this Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-117__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>at any time after the death of the person benefit under the Defence Force Retirement and Death Benefits Act would, but for <ref href="#sec-36">section 36</ref> or 46 of that Act, be payable in respect of him or her under that Act but no pension is payable in respect of him or her under this Act at that time;</p>
              </content>
              <content>
                <p>CSC may pay such benefit corresponding to the benefit under that Act as he or she considers appropriate in the circumstances.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-117__subsec-4">
            <num>4</num>
            <content>
              <p>An eligible employee who is liable to contribute under the Defence Force Retirement and Death Benefits Act shall, for the purposes of this section, be deemed not to have ceased to be liable to so contribute by reason only of the operation of <ref href="#sec-18">section 18</ref> of that Act in relation to him or her.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VII__sec-118">
          <num>118</num>
          <heading>Assignment of benefits</heading>
          <content>
            <p>Except as prescribed and subject to <ref href="#sec-119">section 119</ref>, no pension or other benefit under this Act is capable of being assigned or charged or of passing by operation of law, and any moneys payable under this Act on the death of a person are not liable to be applied or made available in payment of his or her debts or liabilities.</p>
          </content>
        </section>
        <section eId="part-VII__sec-119">
          <num>119</num>
          <heading>Attachment of benefits</heading>
          <subsection eId="part-VII__sec-119__subsec-1">
            <num>1</num>
            <content>
              <p>Where a judgment given by a court in Australia or in an external Territory for the payment of a sum of money has not been fully satisfied by the judgment debtor and the judgment debtor is entitled to a benefit under this Act, the judgment creditor may serve on CSC a copy of the judgment, certified under the hand of <role refersTo="#registrar">the Registrar</role> or other proper officer of the court by which the judgment was given, and a statutory declaration by the judgment creditor stating that the judgment has not been fully satisfied by the judgment debtor and specifying the amount due by the judgment debtor under the judgment.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-119__subsec-2">
            <num>2</num>
            <content>
              <p>Where a copy of a judgment and a statutory declaration are served on CSC in accordance with subsection (1), CSC shall, as soon as practicable, by notice in writing given to the judgment debtor, inform him or her of the service of those documents and require him or her, within such period as is specified in the notice and in such manner as is so specified, to notify CSC whether the amount specified in the declaration is still due under the judgment and, if no amount or a lesser amount is due under the judgment, to furnish to CSC, in such manner as is specified in the notice, evidence in support of that fact.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-119__subsec-3">
            <num>3</num>
            <content>
              <p>If, at the expiration of the period specified in the notice:</p>
            </content>
            <paragraph eId="part-VII__sec-119__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>the person to whom the notice was given has not complied with the notice; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-119__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>the person has complied with the notice, but CSC is satisfied that an amount is due under the judgment;</p>
              </content>
              <content>
                <p>CSC may authorize the deduction from the benefit, and the payment to the judgment creditor, of such sums as do not exceed, in the aggregate, the amount that CSC is of the opinion is due under the judgment, and those deductions and those payments shall be made accordingly.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-119__subsec-4">
            <num>4</num>
            <content>
              <p>A deduction shall not be authorized from:</p>
            </content>
            <paragraph eId="part-VII__sec-119__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>an instalment of orphan pension or the part of a spouse’s pension (if any) that is attributable to an eligible child or eligible children; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VII__sec-119__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>an instalment of any other pension or any part of a pension, as the case may be, if the deduction will reduce the amount of the instalment or that part of the instalment payable to less than one-half of the amount that would, but for this section, be payable.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VII__sec-119__subsec-5">
            <num>5</num>
            <content>
              <p>If, after a copy of a judgment given against any person entitled to a benefit under this Act, being a judgment in respect of which CSC is satisfied that an amount is due, has been served in accordance with subsection (1), a copy of another judgment given (whether before or after the first-mentioned judgment) against the same person in favour of the person in whose favour the first-mentioned judgment was given, or in favour of another person, is served in accordance with that subsection, a payment shall not be made in pursuance of this section to the judgment creditor under the other judgment in respect of the amount due under that judgment until the amount due under the first-mentioned judgment has been paid.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-119__subsec-6">
            <num>6</num>
            <content>
              <p>A payment made to a judgment creditor in pursuance of this section out of an amount of benefit payable to a person shall be deemed to be a payment of benefit to the person entitled to benefit.</p>
            </content>
          </subsection>
          <subsection eId="part-VII__sec-119__subsec-7">
            <num>7</num>
            <content>
              <p>A judgment creditor who serves a copy of a judgment on CSC under subsection (1) must, <quantity refersTo="#deadline">within 21 days</quantity> after the day that the judgment debt is satisfied, notify CSC that the judgment debt is satisfied.</p>
            </content>
            <hcontainer name="penalty">
              <content>
                <p>Penalty:	<quantity refersTo="#penaltyUnit">5 penalty units</quantity>.</p>
              </content>
            </hcontainer>
            <authorialNote placement="end" eId="note-19" marker="19">
              <content>
                <p>Note:	<i>Crimes Act 1914</i> contains provisions dealing with penalties.<ref href="#part-I">Part I</ref>A of the </p>
              </content>
            </authorialNote>
          </subsection>
          <subsection eId="part-VII__sec-119__subsec-8">
            <num>8</num>
            <content>
              <p>If the amounts paid in pursuance of this section to a judgment creditor in respect of a judgment exceed, in the aggregate, the amount due under the judgment, the excess is repayable by the judgment creditor to the judgment debtor and, in default of payment, may be recovered by the judgment debtor from the judgment creditor in any court of competent jurisdiction.</p>
            </content>
          </subsection>
        </section>
      </part>
      <part eId="part-VIII">
        <num>VIII</num>
        <heading>Candidates at Parliamentary elections</heading>
        <section eId="part-VIII__sec-120">
          <num>120</num>
          <heading>Persons to whom Part applies</heading>
          <content>
            <p>This Part applies to a person if:</p>
          </content>
          <paragraph eId="part-VIII__sec-120__para-a">
            <num>a</num>
            <content>
              <p>the person ceased to be an eligible employee because he or she has voluntarily terminated his or her employment in order to become:</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIII__sec-120__para-i">
            <num>i</num>
            <content>
              <p>a candidate for election as a member of a House of the Parliament of the Commonwealth or of a State or of the Legislative Assembly for the Australian Capital Territory or the Legislative Assembly of the Northern Territory; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIII__sec-120__para-ii">
            <num>ii</num>
            <content>
              <p>a candidate in an election that is prescribed under the Public Service Act for the purposes of <ref href="#sec-32">section 32</ref> of that Act; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIII__sec-120__para-b">
            <num>b</num>
            <content>
              <p>the termination took effect not earlier than 6 months before the day on which nominations for the election closed.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-VIII__sec-121">
          <num>121</num>
          <heading>Death of person to whom Part applies before declaration of result of election etc.</heading>
          <subsection eId="part-VIII__sec-121__subsec-1">
            <num>1</num>
            <content>
              <p>Where a person to whom this Part applies dies on or before the day of the declaration of the result of the election, he or she shall be deemed not to have ceased, by reason of the termination of his or her employment, to be an eligible employee.</p>
            </content>
          </subsection>
          <subsection eId="part-VIII__sec-121__subsec-2">
            <num>2</num>
            <content>
              <p>Where a person to whom this Part applies was a candidate at the election, but failed to be elected, and:</p>
            </content>
            <paragraph eId="part-VIII__sec-121__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>he or she dies within the period of 2 months after the day of the declaration of the result of the election; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIII__sec-121__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>he or she applies, within that period, to become employed by the Commonwealth or by an approved authority, or to be appointed to a statutory office, and dies before the application is determined (or, if the application is granted, before becoming so employed or appointed) and the employment or appointment is of such a kind that, if the person had become so employed or so appointed, he or she would have become an eligible employee;</p>
              </content>
              <content>
                <p>he or she shall be deemed not to have ceased, by reason of the termination of his or her employment, to be an eligible employee.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIII__sec-121__subsec-3">
            <num>3</num>
            <content>
              <p>Where a person to whom this Part applies, and who was a candidate at the election and was elected, dies before he or she becomes a member of the legislative or advisory body to which he or she was elected, he or she shall be deemed not to have ceased, by reason of the termination of his or her employment, to be an eligible employee.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIII__sec-122">
          <num>122</num>
          <heading>Physical or mental incapacity of person to whom Part applies before declaration of result of election etc.</heading>
          <subsection eId="part-VIII__sec-122__subsec-1">
            <num>1</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-VIII__sec-122__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>	(a)	CSC is satisfied that, if a person to whom this Part applies had not terminated his or her employment, he or she would, at a time (in this subsection referred to as <b><i>the relevant time</i></b>) within the period that commenced on the day after the day of the termination and ended on the day of the declaration of the result of the election, have ceased to be an eligible employee by reason of retirement on the ground of invalidity; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIII__sec-122__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>he or she was not a candidate at the election by reason of the physical or mental incapacity which would have been the ground for his or her retirement or was such a candidate but failed to be elected;</p>
              </content>
              <content>
                <p>he or she shall be deemed not to have ceased, by reason of the termination of his or her employment, to be an eligible employee, but shall be deemed to have ceased, by reason of retirement on the ground of invalidity, to be an eligible employee at the relevant time.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIII__sec-122__subsec-2">
            <num>2</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-VIII__sec-122__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>a person to whom this Part applies and who was a candidate at the election, but failed to be elected, does not apply, within the period of 2 months after the day of the declaration of the result of the election, to become employed by the Commonwealth or by an approved authority, or to be appointed to a statutory office; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIII__sec-122__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>	(b)	CSC is satisfied that, if he or she had not terminated his or her employment, he or she would, at a time (in this subsection referred to as <b><i>the relevant time</i></b>) within that period, have ceased to be an eligible employee by reason of retirement on the ground of invalidity;</p>
              </content>
              <content>
                <p>he or she shall be deemed not to have ceased, by reason of the termination of his or her employment, to be an eligible employee, but shall be deemed to have ceased, by reason of retirement on the ground of invalidity, to be an eligible employee at the relevant time.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIII__sec-122__subsec-3">
            <num>3</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-VIII__sec-122__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>a person to whom this Part applies, and who was a candidate at the election, but failed to be elected, applies, within the period of 2 months after the day of the declaration of the result of the election, to become employed by the Commonwealth or by an approved authority, or to be appointed to a statutory office; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIII__sec-122__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>the application is granted but the employment or appointment is of such a kind that the person does not become an eligible employee by virtue of the employment or appointment or the application is not granted but the employment or appointment is of such a kind that, if it had been granted, the person would not, by virtue of the employment or appointment, have become an eligible employee;</p>
              </content>
              <content>
                <p>then, for the purposes of subsection (2), he or she shall be deemed not to have made the application.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIII__sec-122__subsec-4">
            <num>4</num>
            <content>
              <p>Where a person to whom this Part applies, and who was a candidate at the election, but failed to be elected, applies, within the period of 2 months after the day of the declaration of the result of the election, to become employed by the Commonwealth or by an approved authority, or to be appointed to a statutory office, and the employment or appointment is of such a kind that, if the person had become so employed or appointed, he or she would have become an eligible employee and CSC is satisfied that:</p>
            </content>
            <paragraph eId="part-VIII__sec-122__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>	(a)	in the case of a person whose application is rejected—if he or she had not terminated his or her employment, he or she would, at a time (in this subsection referred to as <b><i>the relevant time</i></b>) within the period that commenced on the day after the day of the declaration of the result of the election and ended on the day of the rejection, have ceased to be an eligible employee by reason of retirement on the ground of invalidity;</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIII__sec-122__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>	(b)	in the case of a person whose application has been granted but who has not become employed by the Commonwealth or by that authority or appointed to that office—if he or she had not terminated his or her employment, he or she would, at a time (in this subsection also referred to as <b><i>the relevant time</i></b>) within the period that commenced on the day after the day of the declaration of the result of the election and ended on the day on which he or she was required to commence his or her employment with the Commonwealth or the authority, have ceased to be an eligible employee by reason of retirement on the ground of invalidity; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIII__sec-122__subsec-4__para-c">
              <num>c</num>
              <content>
                <p>	(c)	in the case of a person whose application has not been determined—if he or she had not terminated his or her employment, he or she would, at a time (in this subsection also referred to as <b><i>the relevant time</i></b>) after the day of the declaration of the result of the election, have ceased to be an eligible employee by reason of retirement on the ground of invalidity;</p>
              </content>
              <content>
                <p>then he or she shall be deemed not to have ceased, by reason of the termination of his or her employment in order to become a candidate for election, to be an eligible employee but shall be deemed to have ceased, by reason of retirement on the ground of invalidity, to be an eligible employee at the relevant time.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIII__sec-122__subsec-5">
            <num>5</num>
            <content>
              <p>	(5)	Where CSC is satisfied that, if a person to whom this Part applies, and who was a candidate at the election and was elected, but did not, by reason of physical or mental incapacity, become a member of the legislative or advisory body to which he or she was elected, had not terminated his or her appointment, he or she would, at a time (in this subsection referred to as<b><i> the relevant time</i></b>) after he or she was elected, have ceased to be an eligible employee by reason of retirement on the ground of invalidity, he or she shall be deemed not to have ceased, by reason of the termination of his or her employment, to be an eligible employee, but shall be deemed to have ceased, by reason of retirement on the ground of invalidity, to be an eligible employee at the relevant time.</p>
            </content>
          </subsection>
          <subsection eId="part-VIII__sec-122__subsec-6">
            <num>6</num>
            <content>
              <p>For the purposes of this section, CSC may only be satisfied that a person would, at a particular time, have ceased to be an eligible employee by reason of retirement on the ground of invalidity if it appears to CSC that the person, at that time, was totally and permanently incapacitated within the meaning of <ref href="#part-IVA">Part IVA</ref>.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-VIII__sec-123">
          <num>123</num>
          <heading>Re-employment of person to whom Part applies</heading>
          <content>
            <p>Where:</p>
          </content>
          <paragraph eId="part-VIII__sec-123__para-a">
            <num>a</num>
            <content>
              <p>a person to whom this Part applies was a candidate at the election but failed to be elected; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIII__sec-123__para-b">
            <num>b</num>
            <content>
              <p>by virtue of an application for employment or an appointment made by him or her within the period of 2 months after the day of the declaration of the result of the election:</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIII__sec-123__para-i">
            <num>i</num>
            <content>
              <p>he or she becomes a permanent employee;</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIII__sec-123__para-ii">
            <num>ii</num>
            <content>
              <p>he or she becomes a temporary employee;</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIII__sec-123__para-iii">
            <num>iii</num>
            <content>
              <p>he or she becomes the holder of a statutory office to which he or she was appointed on a full-time basis; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-VIII__sec-123__para-iv">
            <num>iv</num>
            <content>
              <p>he or she becomes the holder of a statutory office to which he or she was appointed otherwise than on a 
full-time basis and he or she is specified in the direction given under subsection 14(2);</p>
            </content>
            <content>
              <p>he or she shall be deemed not to have ceased, by reason of the termination of his or her employment in order to become a candidate for election, to be an eligible employee.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-VIII__sec-124">
          <num>124</num>
          <heading>Effect of section 121, 122 or 123 in relation to a person to whom Part applies</heading>
          <subsection eId="part-VIII__sec-124__subsec-1">
            <num>1</num>
            <content>
              <p>Where a person to whom this Part applies is, by virtue of <ref href="#sec-121">section 121</ref>, 122 or 123, deemed not to have ceased to be an eligible employee by reason of the termination of his or her employment for the purpose referred to in <ref href="#sec-120">section 120</ref>:</p>
            </content>
            <paragraph eId="part-VIII__sec-124__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>any benefit that became payable to him or her under this Act upon that termination shall be deemed not to have been payable and the amount of any benefit so paid to him or her shall be repaid by him or her to CSC before the expiration of 2 months after the day of the declaration of the result of the election or within such further period as CSC allows; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIII__sec-124__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>where his or her accumulated contributions have, under subsection 112(1) been paid out of the Superannuation Fund to the Commonwealth, an amount equal to the amount of those contributions must be paid out of the Consolidated Revenue Fund (which is appropriated accordingly) into the Superannuation Fund and, for the purposes of this Act, those accumulated contributions are taken not to have been so paid out of the Superannuation Fund to the Commonwealth; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIII__sec-124__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>if the Fund accumulated employer contributions in respect of the person have, under subsection 112(1A), been paid out of the Superannuation Fund to the Commonwealth:</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIII__sec-124__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>an amount equal to the amount of those contributions is to be paid out of the Consolidated Revenue Fund (which is appropriated accordingly) into the Superannuation Fund; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-VIII__sec-124__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>for the purposes of this Act, those Fund accumulated employer contributions are taken not to have been so paid out of the Superannuation Fund to the Commonwealth.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-VIII__sec-124__subsec-2">
            <num>2</num>
            <content>
              <p>Where an amount repaid to CSC under subsection (1) is an amount that has been paid out of the Consolidated Revenue Fund, CSC shall pay the amount so repaid to him or her to the Commonwealth, and where an amount so repaid has been paid out of the Superannuation Fund, CSC shall pay the amount so repaid to him or her into the Superannuation Fund.</p>
            </content>
          </subsection>
          <subsection eId="part-VIII__sec-124__subsec-3">
            <num>3</num>
            <content>
              <p>Where, by virtue of <ref href="#sec-121">section 121</ref>, 122 or 123, a person to whom this Part applies is deemed not to have ceased to be an eligible employee by reason of the termination of his or her employment for the purpose referred to in <ref href="#sec-120">section 120</ref>, then, at any time after that termination that is relevant for the purposes of the application of this Act in relation to him or her, he or she shall be deemed, for the purposes of this Act, to have been in receipt of salary at an annual rate of such amount as, in the opinion of CSC, would have been his or her annual rate of salary at that time if he or she had not so terminated his or her employment.</p>
            </content>
          </subsection>
        </section>
      </part>
      <part eId="part-IX">
        <num>IX</num>
        <heading>Preservation of rights of certain eligible employees</heading>
        <division eId="part-IX__dvs-1">
          <num>1</num>
          <heading>Preliminary</heading>
          <section eId="part-IX__dvs-1__sec-125">
            <num>125</num>
            <heading>Interpretation</heading>
            <subsection eId="part-IX__dvs-1__sec-125__subsec-1">
              <num>1</num>
              <content>
                <p>In this Part, unless the contrary intention appears:</p>
              </content>
              <content>
                <p><term refersTo="#term-life-policy">life policy</term> has the same meaning as <def>in <ref href="">the Life Insurance Act 1995</ref>.</def></p>
                <p><term refersTo="#term-owner-of-a-life-policy">owner of a life policy</term> has the same meaning as <def>in <ref href="">the Life Insurance Act 1995</ref>.</def></p>
                <p><term refersTo="#term-rules">rules</term> means <def>the rules governing the operation of the scheme, whether contained in a law or in a trust deed or other instrument.</def></p>
                <p><term refersTo="#term-superannuation-scheme">superannuation scheme</term> means <def>a superannuation or retirement scheme, however established, and includes the CSS and the superannuation scheme constituted by the superseded Act.</def></p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-1__sec-125__subsec-2">
              <num>2</num>
              <content>
                <p>For the purposes of this Part, the membership by a person of a House of the Parliament of the Commonwealth or of a State shall be treated as if it were employment of the person by the Commonwealth or by that State, as the case may be.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-1__sec-125__subsec-3">
              <num>3</num>
              <content>
                <p>For the purposes of this Part, membership by a person of the Legislative Assembly for the Australian Capital Territory or the Legislative Assembly of the Northern Territory or a legislative or advisory body for another Territory prescribed for the purposes of this section shall be treated as if it were employment of the person by the Commonwealth.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-1__sec-125__subsec-4">
              <num>4</num>
              <content>
                <p>For the purposes of this Part, a benefit payable under a superannuation scheme to or in respect of a member of the scheme shall not be taken to have been based partly on contributions by the employer by reason only that the benefit included interest upon contributions made under the scheme by the member.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-1__sec-125__subsec-5">
              <num>5</num>
              <content>
                <p>A person in respect of whom benefits are applicable under a superannuation scheme by reason of his or her being employed in any employment, whether or not he or she has made contributions under the scheme, shall be deemed to be a member of the superannuation scheme.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-1__sec-125__subsec-6">
              <num>6</num>
              <content>
                <p>Where, in pursuance of this Part, CSC has power to make a determination in relation to a matter, the power shall be construed as including a power, exercisable in the like manner and subject to the like conditions (if any), to vary a determination so made.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-1__sec-126">
            <num>126</num>
            <heading>Modification of Act in relation to eligible employees who were previously members of a superannuation scheme</heading>
            <subsection eId="part-IX__dvs-1__sec-126__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies to a person who is or has ceased to be an eligible employee, being a person who, at any time before he or she became an eligible employee, was a member of a superannuation scheme.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-1__sec-126__subsec-2">
              <num>2</num>
              <content>
                <p>The regulations may make provision for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or that provision to and in relation to a person to whom this section applies, or to and in relation to a prescribed class of persons to whom this section applies.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-1__sec-126__subsec-3">
              <num>3</num>
              <content>
                <p>The modifications that may be made by regulations in pursuance of subsection (2) include, but are not limited to, modifications providing for the payment of contributions in addition to, or in substitution for, contributions that would otherwise be payable under this Act and for benefits in addition to, or in substitution for, benefits provided for by this Act.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-1__sec-126A">
            <num>126A</num>
            <heading>Modification of Act in relation to former eligible employees who become members of a superannuation scheme</heading>
            <subsection eId="part-IX__dvs-1__sec-126A__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	This section applies to a person who has ceased or is to cease to be an eligible employee, being a person who, immediately after the person so ceased or will so cease to be an eligible employee, became or will become a member of a superannuation scheme (in this section referred to as<b><i> the relevant superannuation scheme</i></b> in relation to the person) other than the CSS.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-1__sec-126A__subsec-2">
              <num>2</num>
              <content>
                <p>The regulations may make provision for modifying this Act, or a specified provision of this Act, in the application of this Act or that provision to or in respect of a person to whom this section applies, or to or in respect of persons included in a specified class of persons to whom this section applies.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-1__sec-126A__subsec-3">
              <num>3</num>
              <content>
                <p>The modifications that may be made by regulations pursuant to subsection (2) in relation to the application of the Act or a provision of the Act to or in respect of a person, or persons included in a class of persons, include, but are not limited to, modifications providing for:</p>
              </content>
              <paragraph eId="part-IX__dvs-1__sec-126A__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>benefits to or in respect of that person or each of those persons in substitution for benefits under this Act to or in respect of that person or each of those persons, whether or not superannuation benefits are also provided to or in respect of that person or each of those persons under the superannuation scheme that is the relevant superannuation scheme in relation to that person or each of those persons;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-1__sec-126A__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>where superannuation benefits are provided to or in respect of that person or each of those persons under the superannuation scheme that is the relevant superannuation scheme in relation to that person or each of those persons—the exclusion of benefits to or in respect of that person or each of those persons under this Act;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-1__sec-126A__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the payment, at such times, in such manner and in such instalments as may be specified, out of the Fund of an amount in respect of the whole or a part of the accumulated contributions, or the Fund accumulated employer contributions, of that person or each or all of those persons, or the whole or a part of the benefit (if any) payable under <ref href="#part-VIAB">Part VIAB</ref> or Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref> in respect of the person or each or all of those persons, to the person administering the superannuation scheme that is the relevant superannuation scheme in relation to that person or each of those persons;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-1__sec-126A__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>in lieu of the payment of the whole or a part of the amount referred to in paragraph (c), the assignment of an asset of the Fund consisting of an investment from CSC to the person administering the superannuation scheme that is the relevant superannuation scheme in relation to that person or each or all of those persons; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-1__sec-126A__subsec-3__para-e">
                <num>e</num>
                <content>
                  <p>the exemption of an instrument or document made, executed or given by reason of, or for a purpose connected with or arising out of, the operation of regulations made by virtue of paragraph (d) from stamp duty or other tax under a law of the Commonwealth or of a State or Territory.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-1__sec-126A__subsec-4">
              <num>4</num>
              <content>
                <p>Regulations made by virtue of paragraph (3)(e) have effect notwithstanding any law of the Commonwealth or of a State or Territory that is inconsistent with those regulations.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-IX__dvs-2">
          <num>2</num>
          <heading>Eligible employees with preserved rights from previous employment</heading>
          <content>
            <p>Subdivision A—Transfer values</p>
          </content>
          <section eId="part-IX__dvs-2__sec-127">
            <num>127</num>
            <heading>Transfer value payable in relation to certain employment</heading>
            <subsection eId="part-IX__dvs-2__sec-127__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsection (1AAA), a reference in this Division to a transfer value in relation to an eligible employee is a reference to:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-127__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	a lump sum benefit (<b><i>a </i></b><b><i>paragraph (</i></b><b><i>a) benefit</i></b>):</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-127__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>payable in relation to an eligible employee under a superannuation scheme on the termination of employment or cessation of membership otherwise than on the ground of physical or mental incapacity to perform that employment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-127__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>based wholly on contributions by the employer under the scheme or partly on such contributions and partly on contributions by the eligible employee under the scheme;</p>
                </content>
                <content>
                  <p>unless that benefit has been applied for the purchase of a deferred annuity or paid into a preservation fund; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-127__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>an amount payable to or in relation to the eligible employee on surrender of a deferred annuity if a paragraph (a) benefit had been applied for the purchase of that annuity; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-127__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>an amount payable to or in relation to the eligible employee if that amount is payable from a preservation fund in relation to a paragraph (a) benefit paid to the fund for the benefit of the eligible employee; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-127__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>	(d)	an amount payable to, or in relation to, the eligible employee in accordance with Part 8 of the<i> Superannuation Guarantee (Administration) Act 1992</i>.</p>
                </content>
                <content>
                  <p>(1AAA)	In this Division, a reference to a transfer value in relation to an eligible employee does not include a reference to any part of a lump sum benefit payable under a superannuation scheme that is based on contributions by the employee under the scheme that are of a similar nature to supplementary contributions under this Act or to contributions under the superseded Act for reserve units of pension.</p>
                  <p>(1AA)	For the purposes of subsection (1), an amount that is a productivity related benefit within the meaning of <ref href="#part-VIA">Part VIA</ref> is not to be treated as a transfer value if the productivity related benefit would be the whole of the transfer value.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-127__subsec-2">
              <num>2</num>
              <content>
                <p>If, after a transfer value became payable to or in respect of a person under a superannuation scheme, an amount equal to the whole or any part of that transfer value was paid to a person administering another superannuation scheme (not being the scheme constituted by the provisions of this Act):</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-127__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>where the whole of the transfer value was so paid—that transfer value shall be disregarded for the purposes of this Division; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-127__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>where part of the transfer value was so paid—the amount of that transfer value shall be deemed for the purposes of this Division, to be reduced by the amount so paid.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-127__subsec-3">
              <num>3</num>
              <content>
                <p>Subject to subsection (4), a transfer value shall be deemed, for the purposes of this Division, to have become payable in respect of a person under a superannuation scheme upon the termination of any employment if, upon the termination of that employment, the person was the owner of a life policy, or was entitled to have the rights of the owner of a life policy assigned to him or her, being a policy the premiums for which were, while the person was employed in that employment, paid in whole or in part by the person’s employer, and, in that case, the surrender value of the policy as at the date of the termination of the employment shall be taken to be the amount of the transfer value.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-127__subsec-4">
              <num>4</num>
              <content>
                <p>Where a transfer value is, by virtue of subsection (3), to be deemed, for the purposes of this Division, to have become payable in respect of a person upon the termination of any employment by reason that, upon the termination of that employment, the person was the owner of a life policy, or was entitled to have the rights of the owner of a life policy assigned to him or her, a transfer value shall not be deemed, for those purposes, to have become payable in respect of the person upon the termination of any previous employment by reason that, upon the termination of that previous employment, the person was the owner of that policy, or was entitled to have the rights of the owner of that policy assigned to him or her.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-2__sec-128">
            <num>128</num>
            <heading>Payment of transfer values to CSC</heading>
            <subsection eId="part-IX__dvs-2__sec-128__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	If an eligible employee has been in employment (the <b><i>previous employment</i></b>), within or outside Australia, on the termination of which a transfer value or transfer values became payable to or in relation to him or her under a superannuation scheme applicable in relation to that employment and:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the transfer value or transfer values, as the case may be, became payable on or after <date date="1971-05-25">25 May 1971</date>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	the eligible employee elects by written notice given to CSC to pay CSC an amount (<b><i>the election amount</i></b>) equal to the amount of the transfer value or, if 2 or more transfer values became payable, the total of the amounts of those transfer values:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>before the transfer value or transfer values, as the case may be, are paid; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>not later than 3 months after the day on which:</p>
                </content>
                <content>
                  <p>(A)	the person becomes an eligible employee; or</p>
                  <p>(B)	the transfer value or transfer values, as the case may be, became payable;</p>
                  <p>whichever is the later; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-1__para-iii">
                <num>iii</num>
                <content>
                  <p>within such further period as CSC, in special circumstances allows; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the election amount is, before the expiration of the period referred to in subparagraph (b)(ii) or (iii), as the case may be, paid to CSC;</p>
                </content>
                <content>
                  <p>then the succeeding provisions of this section have effect.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	Where an amount (in this section referred to as the <b><i>transferred amount</i></b>) has been paid by a person to CSC under subsection (1):</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>so much of the transferred amount as is equal to the employee component of the transfer value, or the sum of the employee components of the transfer values, as the case may be, shall be paid by CSC into the Superannuation Fund, and, for the purposes of this Act, the amount so paid by CSC into the Superannuation Fund shall, subject to subsection (3), be deemed to be basic contributions paid by the person to CSC under this Act; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>so much of the transferred amount as is equal to the employer component of the transfer value or the sum of the employer components of the transfer values, as the case may be, shall be paid by CSC to the Commonwealth; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>so much of the transferred amount as is equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the amount of any productivity related benefit within the meaning of <ref href="#part-VIA">Part VIA</ref> and interest on that amount or, if the transferred amount does not include an amount of productivity related benefit, the notional productivity amount; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount of the person’s accumulated employer contributions (if any) included in a transfer value (if any) that was payable to the person under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref> and interest on that amount; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>the amount of any part of the benefit payable in respect of the person under <ref href="#part-VIAB">Part VIAB</ref> included in a transfer value (if any) that was payable to the person under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref> and interest on that amount;</p>
                </content>
                <content>
                  <p>must be paid by CSC into the Superannuation Fund, and, for the purposes of this Act, the amount so paid is taken to be productivity contributions within the meaning of <ref href="#part-VIA">Part VIA</ref>.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128__subsec-3">
              <num>3</num>
              <content>
                <p>If, upon the person ceasing to be an eligible employee, a lump sum benefit becomes payable to or in respect of him or her under or in accordance with subsection 62(2) or (2A), 69(2), 72(2), 73(2), 84(2), 87(2), 88(1), 99(2) or 101(2), then, for the purpose of calculating the amount of that benefit, the amount of his or her accumulated basic contributions shall be deemed to be the amount that would have been the amount of his or her accumulated basic contributions if the amount paid into the Superannuation Fund in respect of him or her under paragraph (2)(a) of this section had been an amount equal to two-sevenths of the transferred amount (other than so much of that transferred amount as is worked out under paragraph (2)(c)).</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128__subsec-4">
              <num>4</num>
              <content>
                <p>If, upon the person ceasing to be an eligible employee, a lump sum benefit becomes payable to or in respect of him or her under <ref href="#sec-80">section 80</ref> or 111 and the amount, or a part of the amount, paid to the Commonwealth in respect of him or her under paragraph (2)(b) of this section is an amount that, whether or not he or she engaged in further employment, was payable to or in respect of him or her on the termination of the previous employment, there is payable to or in respect of the person an additional lump sum benefit of an amount equal to the total of:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>the available part of the amount paid to the Commonwealth in respect of the person under paragraph (2)(b); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>the amount that would have accrued by way of interest on that amount if it had been paid into the Superannuation Fund on the day on which the amount referred to in paragraph (a) was paid to the Commonwealth.</p>
                </content>
                <content>
                  <p>(4AA)	The reference in paragraph (4)(a) to the available part of an amount paid to the Commonwealth in respect of the person under paragraph (2)(b) is a reference to so much of that amount as exceeds any part of that amount that:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>would not have been available for payment to, or preservation in the name of, the person on the termination of the previous employment out of the superannuation scheme applicable to that employment; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>would not have been retained in that scheme for payment to or in respect of the person at a later date under the rules of that scheme;</p>
                </content>
                <content>
                  <p>unless the person engaged in further employment.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128__subsec-4A">
              <num>4A</num>
              <content>
                <p>Subject to subsection (4B) and (4C), any benefit payable to or in respect of a person under subsection (4) must be:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4A__para-a">
                <num>a</num>
                <content>
                  <p>paid, for the benefit of the person, to a preservation fund nominated by the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4A__para-b">
                <num>b</num>
                <content>
                  <p>applied, on behalf of the person, for the purchase of a deferred annuity nominated by the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4A__para-c">
                <num>c</num>
                <content>
                  <p>if the person does not make a nomination <quantity refersTo="#deadline">within 90 days</quantity> after the benefit becomes payable—paid, for the benefit of the person, to an eligible roll-over fund nominated by CSC.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128__subsec-4B">
              <num>4B</num>
              <content>
                <p>Subsection (4A) does not apply to a benefit payable to or in respect of a person if:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4B__para-a">
                <num>a</num>
                <content>
                  <p>the person is 55 or over and has given CSC a written statement to the effect that he or she has retired from the workforce; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4B__para-b">
                <num>b</num>
                <content>
                  <p>the benefit becomes payable on the person’s death; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4B__para-c">
                <num>c</num>
                <content>
                  <p>the total of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4B__para-i">
                <num>i</num>
                <content>
                  <p>the amount of the person’s accumulated employer contributions under <ref href="#sec-110Q">section 110Q</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4B__para-ii">
                <num>ii</num>
                <content>
                  <p>the amount that would be preserved or applied under subsection (4A) in relation to the person but for the operation of this subsection; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4B__para-iii">
                <num>iii</num>
                <content>
                  <p>the amount of superannuation guarantee top-up benefit paid to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4B__para-iv">
                <num>iv</num>
                <content>
                  <p>if a benefit is payable in respect of the person under <ref href="#part-VIAB">Part VIAB</ref>—the employer component of that benefit;</p>
                </content>
                <content>
                  <p>is less than $500; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4B__para-d">
                <num>d</num>
                <content>
                  <p>CSC is satisfied that the person is departing permanently from Australia.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128__subsec-4C">
              <num>4C</num>
              <content>
                <p>Subsection (4A) does not apply to a benefit, or a part of a benefit, payable to or in respect of a person if the person establishes, to the satisfaction of CSC, that the benefit or the part of the benefit, as the case may be, need not be preserved or applied under subsection (4A) in order to satisfy whichever of the following (if any) is applicable to the benefit:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4C__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the superannuation fund conditions applicable under the provisions of the <i>Occupational Superannuation Standards Act 1987</i>, as those provisions:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4C__para-i">
                <num>i</num>
                <content>
                  <p>apply to a year of income of a fund earlier than the 1994-95 year of income; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4C__para-ii">
                <num>ii</num>
                <content>
                  <p>	(ii)	continue to apply, despite their repeal, because of the <i>Occupational Superannuation Standards Amendment Act 1993</i>;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-4C__para-b">
                <num>b</num>
                <content>
                  <p>the SIS Act.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128__subsec-5">
              <num>5</num>
              <content>
                <p>There shall be added to the period that, but for this subsection, would be his or her period of contributory service, such period as CSC determines as being appropriate, having regard to:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>the employer component of the transfer value; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>such other matters as CSC considers relevant and such matters (if any) as are prescribed.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128__subsec-6">
              <num>6</num>
              <content>
                <p>For the purposes of this section:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>the employee component of a transfer value payable to or in respect of a person is the part (if any) of that transfer value that was based upon contributions made by the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>the employer component of a transfer value payable to or in respect of a person is the part of that transfer value that was based upon contributions by an employer or employers of the person other than:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-6__para-i">
                <num>i</num>
                <content>
                  <p>an amount that was a productivity related benefit within the meaning of <ref href="#part-VIA">Part VIA</ref> or, if the transfer value payable to or in respect of the person does not include such an amount, an amount equal to the notional productivity amount; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-6__para-ii">
                <num>ii</num>
                <content>
                  <p>an amount that was the person’s accumulated employer contributions included in a transfer value that was payable under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref> to the person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128__subsec-6__para-iii">
                <num>iii</num>
                <content>
                  <p>	(iii)	if a benefit is payable in respect of the person under <i>.</i><ref href="#part-VIAB">Part VIAB</ref>—an amount equal to the employer component of that benefit</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128__subsec-7">
              <num>7</num>
              <content>
                <p>If CSC gives under subsection 157(3) a direction to cancel an election made by an eligible employee under subsection (1) of this section, CSC must make such arrangements as it considers appropriate, taking into account the requirements of the SIS Act, for making payments out of the Superannuation Fund and the Consolidated Revenue Fund by way of dealing with the transferred amount (including the payment of interest on any part of that amount that was paid into the Superannuation Fund).</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128__subsec-7A">
              <num>7A</num>
              <content>
                <p>If, under an arrangement made by CSC under subsection (7), an amount has to be paid out of the Consolidated Revenue Fund, the Consolidated Revenue Fund is appropriated for the purpose of the payment.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128__subsec-8">
              <num>8</num>
              <content>
                <p>	(8)	For the purposes of subparagraphs (2)(c)(i) and (6)(b)(i), the <b><i>notional productivity amount</i></b>, in relation to a transferred amount or a transfer value, is the amount equal to 3% of so much of a person’s earnings as were relevant for the purpose of establishing whether, in relation to the period, or periods, of employment in respect of which the transferred amount or the transfer value, as the case may be, was payable, the employee was an employee in respect of whom one or more employers incurred an individual superannuation guarantee shortfall within the meaning of the <i>Superannuation Guarantee (Administration) Act 1992</i>.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-2__sec-128AA">
            <num>128AA</num>
            <heading>Payment to CSC under section 6A of the Superannuation Act 1990</heading>
            <subsection eId="part-IX__dvs-2__sec-128AA__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-128AA__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	a person becomes an eligible employee by making an election under <i>Superannuation Act 1990</i>; and<ref href="#sec-6A">section 6A</ref> of the </p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128AA__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the person’s accumulated funded contributions are paid to CSC under subsection 6A(4) of that Act;</p>
                </content>
                <content>
                  <p>CSC must pay an amount equal to the person’s accumulated funded contributions into the Superannuation Fund.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128AA__subsec-2">
              <num>2</num>
              <content>
                <p>There is to be added to the period that, apart from this subsection, would be the person’s period of contributory service, a period equal to:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-128AA__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the period during which the person was a member of the Public Sector Superannuation Scheme; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128AA__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>such lesser period as is determined by CSC, in writing, having regard to any time during which the person was engaged in part-time employment or was on leave of absence without pay.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-128AA__subsec-3">
              <num>3</num>
              <content>
                <p>CSC is to determine those parts of the amount so paid into the Superannuation Fund that, for the purposes of this Act, are to be regarded as:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-128AA__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the person’s accumulated basic contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128AA__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the person’s accumulated supplementary contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-128AA__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the person’s productivity contributions.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-IX__dvs-2__sec-129">
            <num>129</num>
            <heading>Certain lump sums not included in transfer value may be treated as supplementary contributions</heading>
            <subsection eId="part-IX__dvs-2__sec-129__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-129__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person who becomes an eligible employee has, at any time before becoming an eligible employee, been in employment within or outside Australia;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-129__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>upon the termination of that employment a lump sum became payable to or in respect of him or her on or after <date date="1971-05-25">25 May 1971</date> under a superannuation scheme applicable in relation to that employment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-129__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>that lump sum, or a part of that lump sum, is an amount that is based upon contributions by the member and, if subsection 128(1) applies to the person, does not form part of the transfer value referred to in that subsection;</p>
                </content>
                <content>
                  <p>he or she may, within a period of 3 months after the date on which he or she becomes an eligible employee, or within such further period as CSC, in special circumstances, allows, pay to CSC the whole or a part of the amount of that lump sum or that part of that lump sum, as the case may be, and request CSC, in writing, to treat the amount so paid by him or her to CSC as an amount of supplementary contributions paid by him or her under this Act.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-129__subsec-2">
              <num>2</num>
              <content>
                <p>CSC shall pay the amount so paid to him or her into the Fund, and the amount shall, for the purposes of this Act, be deemed to be an amount of supplementary contributions paid by the person under this Act.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-2__sec-130">
            <num>130</num>
            <heading>Exemption of certain eligible employees from medical examination</heading>
            <subsection eId="part-IX__dvs-2__sec-130__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsection (2), this section applies in relation to an eligible employee if:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>by reason of the termination of the employment in which he or she was last employed before he or she became an eligible employee:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>a transfer value within the meaning of <date date="1971-05-25">25 May 1971</date> under a superannuation scheme applicable in relation to that employment and an amount equal to that transfer value has been paid to CSC in accordance with subsection 128(1);<ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref> became payable to or in respect of him or her after </p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>a pension that was based, or included an amount based, wholly upon contributions by his or her employer under a superannuation scheme applicable in relation to that employment or partly upon such contributions and partly upon contributions under the scheme by the person became payable to him or her; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-1__para-iii">
                <num>iii</num>
                <content>
                  <p>benefits whether by way of a lump sum or of a pension, that were payable at a future time and were based, or included an amount or amounts based, wholly upon contributions by his or her employer under a superannuation scheme applicable in relation to that employment or partly upon such contributions and partly upon contributions under the scheme by him or her became applicable in respect of him or her; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the eligible employee:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>underwent a medical examination required under the rules of the superannuation scheme referred to in paragraph (a) for the purpose of determining whether his or her health and physical fitness were of such a standard as would justify his or her being admitted as a member of that scheme;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>underwent a medical examination required by the person by whom he or she was employed in the employment referred to in paragraph (a) for the purpose of determining whether his or her health and physical fitness were of such a standard as would justify his or her being employed in that employment; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-1__para-iii">
                <num>iii</num>
                <content>
                  <p>was admitted as a member of the superannuation scheme referred to in paragraph (a) under provisions of the rules of that scheme corresponding to the provisions of this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-130__subsec-2">
              <num>2</num>
              <content>
                <p>This section does not apply in relation to an eligible employee if:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a period of more than 3 months elapsed between the termination of the employment referred to in paragraph (1) (a) and the day on which he or she became an eligible employee; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>in the case of a person to whom subparagraph (1)(a)(i) or (ii) applies—the employment referred to in that paragraph terminated by reason of his or her invalidity or his or her physical or mental incapacity to perform his or her duties.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-130__subsec-3">
              <num>3</num>
              <content>
                <p>Where, under the superannuation scheme applicable in respect of the employment in which an eligible employee in relation to whom this section applies was last employed before he or she became an eligible employee:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the benefits that would have been applicable in respect of him or her if the termination of that employment had been caused by his or her death, or had been caused by invalidity or physical or mental incapacity, would have been, or would have included, benefits by way of a pension;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>those benefits would have been the maximum benefits available under the scheme; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the applicability of those maximum benefits would not have been attributable to his or her having paid contributions at a higher rate than the ordinary rate of contributions;</p>
                </content>
                <content>
                  <p>sections 16 to 16AE, inclusive, do not apply in relation to him or her.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-130__subsec-4">
              <num>4</num>
              <content>
                <p>If CSC is satisfied that, at the time when an eligible employee in relation to whom this section applies commenced to be employed in the employment in which he or she was last employed before he or she became an eligible employee, his or her physical or mental condition was such that, if he or she had then become an eligible employee, grounds would not have existed for the issue of a benefit classification certificate in respect of him or her by CSC, CSC may direct that sections 16 to 16AE, inclusive, do not apply in relation to him or her.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-130__subsec-5">
              <num>5</num>
              <content>
                <p>If neither subsection (3) nor subsection (4) of this section is applicable in respect of an eligible employee in relation to whom this section applies, sections 16 to 16AE, inclusive, apply in relation to the eligible employee to the same extent (if any) as they would apart from this section, but, for the purposes of those sections as so applying, regard shall not be had to any physical or mental condition of the person that did not exist at the time when he or she commenced to be employed in the employment in which he or she was last employed before he or she became an eligible employee.</p>
              </content>
              <content>
                <p>Subdivision B—Transferred amounts</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-2__sec-130A">
            <num>130A</num>
            <heading>Transferred amounts</heading>
            <content>
              <p>In this Subdivision:</p>
              <p><b><i>transferred amount</i></b>, in relation to a person,<b><i> </i></b>means an amount, other than an amount that is elected to be paid to CSC as mentioned in paragraph 128(1)(b), that is:</p>
            </content>
            <paragraph eId="part-IX__dvs-2__sec-130A__para-a">
              <num>a</num>
              <content>
                <p>	(a)	an amount that would, if paid into the Fund in respect of the person, be a roll-over superannuation benefit within the meaning of the <i>Income Tax Assessment Act 1997</i>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IX__dvs-2__sec-130A__para-b">
              <num>b</num>
              <content>
                <p>	(b)	an amount paid to or in respect of the person in accordance with the <i>Superannuation Guarantee (Administration) Act 1992 </i>on the cessation of his or her employment; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IX__dvs-2__sec-130A__para-c">
              <num>c</num>
              <content>
                <p>	(c)	an amount payable in respect of the person under the <i>Superannuation (Government Co</i><i>-</i><i>contribution for Low Income Earners) Act 2003</i>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IX__dvs-2__sec-130A__para-d">
              <num>d</num>
              <content>
                <p>	(d)	an amount that would, if paid into the Fund in respect of the person, be a directed termination payment <i>Income Tax (Transitional Provisions) Act 1997</i>.<ref href="#sec-82">within the meaning of section 82</ref>-10F of the </p>
              </content>
            </paragraph>
          </section>
          <section eId="part-IX__dvs-2__sec-130B">
            <num>130B</num>
            <heading>Transferred amount may be paid to CSC</heading>
            <subsection eId="part-IX__dvs-2__sec-130B__subsec-1">
              <num>1</num>
              <content>
                <p>An eligible employee who, whether before or after becoming an eligible employee, receives a transferred amount may pay an amount equal to the transferred amount to CSC.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-130B__subsec-1A">
              <num>1A</num>
              <content>
                <p>	(1A)	The Commissioner of Taxation may pay to CSC an amount payable in respect of a person under the <i>Superannuation (Government Co</i><i>-</i><i>contribution for Low Income Earners) Act 2003</i>.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-130B__subsec-2">
              <num>2</num>
              <content>
                <p>CSC is to pay into the Fund any transferred amounts received by it.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-2__sec-130C">
            <num>130C</num>
            <heading>Person’s entitlement to benefit</heading>
            <content>
              <p>If an amount has been paid into the Fund under <ref href="#sec-130B">section 130B</ref> in respect of a person, the person is entitled to a benefit under this Subdivision if another benefit to which the person is entitled under this Act becomes payable.</p>
            </content>
          </section>
          <section eId="part-IX__dvs-2__sec-130D">
            <num>130D</num>
            <heading>Amount of benefit</heading>
            <subsection eId="part-IX__dvs-2__sec-130D__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsections (2) and (3), the amount of the benefit payable in respect of a person under this Subdivision is the sum of:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-130D__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>an amount equal to the difference between:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130D__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>the total amount that was paid into the Fund in respect of the person under <ref href="#sec-130B">section 130B</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130D__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>the sum of any amounts in the nature of income tax relevant to that amount; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130D__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>interest on the amount mentioned in paragraph (a).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-130D__subsec-2">
              <num>2</num>
              <content>
                <p>If the person’s surcharge debt account is in debit when the benefit becomes payable to the person, the benefit to which the person is entitled is equal to the difference between:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-130D__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the benefit to which the person would be entitled if this subsection did not apply to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130D__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the person’s surcharge deduction amount.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-130D__subsec-3">
              <num>3</num>
              <content>
                <p>The amount of the benefit payable in respect of a person under this Subdivision is reduced by the sum of the following amounts:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-130D__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>any amount paid out of the Fund in accordance with:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130D__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>	(i)	a release authority given to CSC under former <i>Income Tax Assessment Act 1997</i> that relates to the superannuation interest (within the meaning of that Act) constituted by the amount paid into the Fund in respect of the person under section 130B of this Act; or<ref href="#sec-292">section 292</ref>-410 of the </p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130D__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>	(ii)	a transitional release authority given to the Board under <i>Income Tax (Transitional Provisions) Act 1997</i> that relates to that superannuation interest; or<ref href="#sec-292">section 292</ref>-80B of the </p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130D__subsec-3__para-iii">
                <num>iii</num>
                <content>
                  <p>	(iii)	a release authority issued under former item 1 or 2 of the table in subsection 135-10(1) in Schedule 1 to the <i>Taxation Administration Act 1953</i>;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130D__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the amount of any interest that would have been earned on an amount mentioned in paragraph (a), in respect of the period since the amount was paid out of the Fund, if it had not been paid out of the Fund.</p>
                </content>
                <authorialNote placement="end" eId="note-20" marker="20">
                  <content>
                    <p>Note:	Payments made out of the Fund that are required to be made under a release authority mentioned in subparagraph (3)(a)(i) or (iii) or a transitional release authority are not <b><i>benefits</i></b>: see the definition of <b><i>benefit </i></b>in subsection 3(1).</p>
                  </content>
                </authorialNote>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-IX__dvs-2__sec-130E">
            <num>130E</num>
            <heading>Payment of benefit to spouse etc.</heading>
            <subsection eId="part-IX__dvs-2__sec-130E__subsec-1">
              <num>1</num>
              <content>
                <p>If, because of a person’s death:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-130E__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a benefit becomes payable in respect of the person under this Subdivision; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130E__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p><ref href="#part-VI">Part VI</ref> applies;</p>
                </content>
                <content>
                  <p>then:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130E__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>if the person is survived by a spouse—the benefit is payable to the spouse; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130E__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>if orphan benefit is payable to an eligible child or eligible children—the benefit is payable to:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130E__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>the eligible child or eligible children; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130E__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>if the orphan benefit is payable under <ref href="#sec-115">section 115</ref> to another person or other persons—that person or those persons.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-130E__subsec-2">
              <num>2</num>
              <content>
                <p>If, because of a person’s death:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-130E__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a benefit becomes payable in respect of the person under this Subdivision; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130E__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>a deferred benefit by way of spouse’s benefit is payable in respect of the person;</p>
                </content>
                <content>
                  <p>the benefit under this Subdivision is payable to the spouse.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-2__sec-130E__subsec-3">
              <num>3</num>
              <content>
                <p>If, because of a person’s death:</p>
              </content>
              <paragraph eId="part-IX__dvs-2__sec-130E__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a benefit becomes payable in respect of the person under this Subdivision; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130E__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>a deferred benefit by way of orphan benefit is payable in respect of the person;</p>
                </content>
                <content>
                  <p>the benefit under this Subdivision is payable to:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130E__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>the eligible child or eligible children entitled to the deferred benefit; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-2__sec-130E__subsec-3__para-d">
                <num>d</num>
                <content>
                  <p>if the deferred benefit is payable under <ref href="#sec-115">section 115</ref> to another person or other persons—that person or those persons.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-IX__dvs-2__sec-130F">
            <num>130F</num>
            <heading>Payment of benefit to personal representatives etc.</heading>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-IX__dvs-2__sec-130F__para-a">
              <num>a</num>
              <content>
                <p>because of a person’s death, a benefit is payable in respect of a person under this Subdivision; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IX__dvs-2__sec-130F__para-b">
              <num>b</num>
              <content>
                <p>the person is not survived by any spouse; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IX__dvs-2__sec-130F__para-c">
              <num>c</num>
              <content>
                <p>there is no surviving child of the person or no surviving child of the person who could be at any time an eligible child of the person;</p>
              </content>
              <content>
                <p>the benefit is payable to the person’s legal personal representative or, if no legal personal representative can be found, to any individual or individuals that CSC determines.</p>
              </content>
            </paragraph>
          </section>
        </division>
        <division eId="part-IX__dvs-3">
          <num>3</num>
          <heading>Preservation of rights of persons ceasing to be eligible employees</heading>
          <section eId="part-IX__dvs-3__sec-131">
            <num>131</num>
            <heading>Interpretation</heading>
            <subsection eId="part-IX__dvs-3__sec-131__subsec-4">
              <num>4</num>
              <content>
                <p>In this Division:</p>
              </content>
              <content>
                <p><b><i>former eligible employee with benefits from previous employment</i></b> means:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>a person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>who has ceased to be an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>	(ii)	who was immediately before so ceasing, a person referred to in paragraph (a) of the definition of <b><i>eligible employee</i></b> in subsection 3(1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-iii">
                <num>iii</num>
                <content>
                  <p>in relation to whom sections 119H and 119J of the superseded Act applied on or after his or her becoming an employee for the purposes of that Act or, if the person became such an employee on more than one occasion, on or after his or her last becoming such an employee; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>a person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>who has ceased to be an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>	(ii)	who was immediately before so ceasing, a person referred to in paragraph (a) of the definition of <b><i>eligible employee</i></b> in subsection 3(1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-iii">
                <num>iii</num>
                <content>
                  <p>in relation to whom a non-contributory unit of pension was applicable on <date date="1976-06-30">30 June 1976</date>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>a person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>who has ceased to be an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>to whom, immediately before becoming an eligible employee, a pension of a kind mentioned in <ref href="#sec-64A">section 64A</ref> or 65 of the superseded Act as in force immediately before the repeal of that section was, or but for a suspension of payment would have been, payable to him or her; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-iii">
                <num>iii</num>
                <content>
                  <p>in relation to whom a non-contributory unit of pension was applicable immediately before that pension became payable; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-d">
                <num>d</num>
                <content>
                  <p>a person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>who has ceased to be an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-131__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>in relation to whom <ref href="#sec-128">section 128</ref> has effect.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-IX__dvs-3__sec-133">
            <num>133</num>
            <heading>Public employment</heading>
            <subsection eId="part-IX__dvs-3__sec-133__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> and CSC may agree that employment, whether within or outside Australia, by a person, or by persons included in a class of persons, is public employment for the purposes of this Division.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-133__subsec-1A">
              <num>1A</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> and CSC may at any time vary or terminate an agreement made under subsection (1).</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-133__subsec-1D">
              <num>1D</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-133__subsec-1D__para-a">
                <num>a</num>
                <content>
                  <p>employment by a person has been agreed (whether or not by reference to a class of persons) under subsection (1) to be public employment for the purposes of this Division; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-133__subsec-1D__para-b">
                <num>b</num>
                <content>
                  <p>apart from this subsection, employment of persons generally, or of a class of persons, by that person would cease at a particular time to be public employment for the purposes of this Division;</p>
                </content>
                <content>
                  <p><role refersTo="#minister">the Minister</role> and CSC may agree that a person, or a person included in a class of persons, who was employed in public employment for the purposes of this Division immediately before that time because of that employment continues to be so employed.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-133__subsec-2">
              <num>2</num>
              <content>
                <p>An agreement made under this section may be expressed to have taken effect on a day earlier than the day on which the agreement is made but not earlier than <date date="1976-07-01">1 July 1976</date>.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-133__subsec-2A">
              <num>2A</num>
              <content>
                <p>An agreement made under this section or a variation of such an agreement:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-133__subsec-2A__para-a">
                <num>a</num>
                <content>
                  <p>may be expressed to apply only in relation to employment of a person included in a class of persons referred to in the agreement; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-133__subsec-2A__para-b">
                <num>b</num>
                <content>
                  <p>may be expressed to apply only until a time stated in the agreement.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-133__subsec-2B">
              <num>2B</num>
              <content>
                <p>	(2B)	CSC must cause notice of the making of an agreement under this section, or of the variation or termination of such an agreement, to be published in the <i>Gazette</i>.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-133__subsec-3">
              <num>3</num>
              <content>
                <p>A person is taken, for the purposes of this Division, to have been employed in public employment at a particular time before <date date="1994-07-01">1 July 1994</date> if, and (except as otherwise provided by an Act other than this Act) only if:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-133__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the employer by whom the person was employed at that time was a person, or was included in a class of persons, referred to in a declaration by CSC under subsection 133(1) of the <i>Superannuation Act 1976 </i>as in force at that time and, if the declaration was expressed to apply only in relation to the employment of a person included in a class of persons, the person was included in that class; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-133__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	a declaration by CSC under subsection 133(1D) of the <i>Superannuation Act 1976 </i>as in force at that time was, or is taken to have been, in force at that time in relation to the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-133__subsec-3A">
              <num>3A</num>
              <content>
                <p>A person is taken, for the purposes of this Division, to have been employed in public employment at a particular time on or after <date date="1994-07-01">1 July 1994</date> if, and (except as otherwise provided by an Act other than this Act) only if:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-133__subsec-3A__para-a">
                <num>a</num>
                <content>
                  <p>the employer by whom the person was employed at that time was a person, or was included in a class of persons, referred to in an agreement under subsection (1) that was in force at that time and, if the agreement was expressed to apply only in relation to the employment of a person included in a class of persons, the person was included in the class; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-133__subsec-3A__para-b">
                <num>b</num>
                <content>
                  <p>an agreement made between <role refersTo="#minister">the Minister</role> and CSC under subsection (1D) was, or is taken to have been, in force at that time in relation to the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-133__subsec-4">
              <num>4</num>
              <content>
                <p>An agreement may be made under subsection (1) specifying employment by the Government of the United Kingdom of Great Britain and Northern Ireland or by a body corporate established for a public purpose by a law in force in the United Kingdom of Great Britain and Northern Ireland to be public employment for the purposes of this Division, but a person shall not be taken, for the purposes of this Division, to have been employed in public employment by reason of his or her having been employed in employment by that Government or by such a body unless his or her salary, immediately before his or her last day of service, was fixed and payable in sterling.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-133__subsec-5">
              <num>5</num>
              <content>
                <p>Where any public employment in which a person is employed terminates and, <quantity refersTo="#deadline">within 3 months</quantity> after the date of the termination, he or she again becomes employed in public employment, he or she shall, for the purposes of this Division, be deemed not to have ceased, by reason of the termination, to be employed in public employment but, in ascertaining the period in which he or she has been employed in public employment, any period between the termination of a period in which he or she was employed in public employment and the commencement of a further period in which he or she was employed in public employment shall not be treated as itself being a period in which he or she was employed in public employment.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-3__sec-134">
            <num>134</num>
            <heading>Eligible superannuation schemes</heading>
            <subsection eId="part-IX__dvs-3__sec-134__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsections (4A) and (5), <role refersTo="#minister">the Minister</role> and CSC may agree that a superannuation scheme is an eligible superannuation scheme for the purposes of this Division.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-134__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> and CSC may at any time terminate an agreement made under subsection (1).</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-134__subsec-3">
              <num>3</num>
              <content>
                <p>An agreement made under subsection (1) may be expressed to have taken effect on a day earlier than the day on which the agreement is made but not earlier than <date date="1976-07-01">1 July 1976</date>.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-134__subsec-4">
              <num>4</num>
              <content>
                <p>	(4)	CSC must cause notice of the making of an agreement under subsection (1), or of the termination of such an agreement, to be published in the <i>Gazette</i>.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-134__subsec-4A">
              <num>4A</num>
              <content>
                <p>An agreement may not be made under subsection (1) after <date date="2003-06-30">30 June 2003</date>.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-134__subsec-5">
              <num>5</num>
              <content>
                <p>	(5)	An agreement may not be made under subsection (1) in relation to a superannuation scheme (the <b><i>relevant scheme</i></b>) unless:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>the relevant scheme is a public sector superannuation scheme that is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-5__para-i">
                <num>i</num>
                <content>
                  <p>a regulated superannuation fund; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-5__para-ii">
                <num>ii</num>
                <content>
                  <p>an exempt public sector superannuation scheme;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p><role refersTo="#trustee">the trustee</role> of the relevant scheme has given a written undertaking to CSC stating that:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-5__para-i">
                <num>i</num>
                <content>
                  <p>	(i)	the relevant scheme will accept transfer values paid from, and pay transfer values to, the scheme provided for under this Act (the <b><i>Commonwealth scheme</i></b>) or any other eligible superannuation scheme; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-5__para-ii">
                <num>ii</num>
                <content>
                  <p>the relevant scheme will provide equitable benefits in return for a transfer value so accepted; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p><role refersTo="#trustee">the trustee</role> of the relevant scheme has given a written undertaking to CSC stating that, except as provided by subsection (7), the scheme will not pay out:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-5__para-i">
                <num>i</num>
                <content>
                  <p>the whole or any part of the employer component of a transfer value paid to the relevant scheme from the Commonwealth scheme; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-5__para-ii">
                <num>ii</num>
                <content>
                  <p>any part of any other transfer value paid to the relevant scheme that represents the whole or a part of the employer component of a transfer value paid from the Commonwealth scheme; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-5__para-d">
                <num>d</num>
                <content>
                  <p><role refersTo="#trustee">the trustee</role> of the relevant scheme has given a written confirmation to CSC stating that the undertaking does not conflict with the trust instrument, other document or legislation, or combination of them, governing the establishment and operation of the relevant scheme;</p>
                </content>
                <content>
                  <p>or <role refersTo="#minister">the Minister</role> and CSC are satisfied that there are special circumstances that make it desirable for the relevant scheme to be treated as an eligible superannuation scheme for the purposes of this Division even though one or more of the paragraphs of this subsection are not complied with.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-134__subsec-6">
              <num>6</num>
              <content>
                <p>In subsection (5):</p>
              </content>
              <content>
                <p><b><i>public sector superannuation scheme</i></b> means a scheme for the payment of superannuation, retirement or death benefits that is established:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>by or under a law of the Commonwealth, of a State or of a Territory; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>under <role refersTo="#authority">the authority</role> of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-6__para-i">
                <num>i</num>
                <content>
                  <p>the Commonwealth, a State or a Territory; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-6__para-ii">
                <num>ii</num>
                <content>
                  <p>a municipal corporation, another local governing body, or a public authority constituted by or under a law of the Commonwealth, of a State or of a Territory; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-6__para-iii">
                <num>iii</num>
                <content>
                  <p>a company or other body corporate in which the Commonwealth, a State, a Territory, a municipal corporation, another local governing body or a public authority referred to in subparagraph (ii) has, or any 2 or more of them together have, a controlling interest.</p>
                </content>
                <content>
                  <p><b><i>trustee</i></b>, in relation to a superannuation scheme of which there is no trustee (within the ordinary meaning of that expression), means the person who manages the scheme.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-134__subsec-7">
              <num>7</num>
              <content>
                <p>The whole or a part of an employer component, or the part of a transfer value that represents the whole or a part of an employer component, referred to in subparagraph (5)(c)(i) or (ii), as the case may be, may only be paid out as follows:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-7__para-a">
                <num>a</num>
                <content>
                  <p>except where the amount proposed to be paid is the whole or a part of a lump sum retrenchment benefit to which paragraph (b) applies, payment may be made:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-7__para-i">
                <num>i</num>
                <content>
                  <p>to an eligible superannuation scheme; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-7__para-ii">
                <num>ii</num>
                <content>
                  <p>in the same circumstances, and to the same extent, as benefits that are required to be compulsorily preserved under the SIS Act may be paid;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-7__para-b">
                <num>b</num>
                <content>
                  <p>if the amount proposed to be paid is the whole or a part of a lump sum retrenchment benefit that has become payable before <date date="2000-07-01">1 July 2000</date>:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-7__para-i">
                <num>i</num>
                <content>
                  <p>	(i)	payment may be made of any part of the amount other than the amount (the <b><i>preserved part of the amount</i></b>) required to be compulsorily preserved under the SIS Act; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-7__para-ii">
                <num>ii</num>
                <content>
                  <p>payment may be made of the preserved part of the amount in the circumstances provided for under that Act and those regulations.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-134__subsec-8">
              <num>8</num>
              <content>
                <p>A superannuation scheme to which an agreement made under subsection (1) relates is not an eligible superannuation scheme in relation to a person if <ref href="#part-XIII">Part XIII</ref> or XIIIA applies in respect of the person because of his or her having become a member of the superannuation scheme.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-134__subsec-9">
              <num>9</num>
              <content>
                <p>A person is taken, for the purposes of this Division, to have been a member of an eligible superannuation scheme at a particular time if, and only if, the person was at that time a member of a superannuation scheme in respect of which:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-9__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	if that time was before 1 July 1994—a declaration by CSC under subsection 134(1) of the <i>Superannuation Act 1976 </i>as in force at that time was, or is taken to have been, in force; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-134__subsec-9__para-b">
                <num>b</num>
                <content>
                  <p>if that time was on or after that date—an agreement under this section was in force.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-134__subsec-10">
              <num>10</num>
              <content>
                <p>If CSC is satisfied that an eligible superannuation scheme that has ceased to exist was, upon so ceasing to exist, replaced by another superannuation scheme, CSC may determine that the other scheme is an eligible superannuation scheme for the purposes of this Division.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-3__sec-135">
            <num>135</num>
            <heading>Transfer value</heading>
            <subsection eId="part-IX__dvs-3__sec-135__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsections (1AA) and (1A), the amount of any transfer value payable under this Division to or in respect of a person who has ceased to be an eligible employee is an amount equal to the sum of:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>3½ times the amount of the person’s accumulated basic contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the amount of the person’s accumulated employer contributions (if any); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the amount of the person’s accumulated supplementary contributions (if any); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>the amount of benefit (if any) payable in respect of the person under <ref href="#part-VIAB">Part VIAB</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>the amount of benefit (if any) payable in respect of the person under Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>.</p>
                </content>
                <content>
                  <p>(1AA)	If, when a transfer value becomes payable under this Division to or in respect of a person who has ceased to be an eligible employee, the person’s surcharge debt account is in debit, the amount of the transfer value is an amount equal to the difference between:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the amount that would be payable to or in respect of the person under subsection (1) if this subsection did not apply to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the person’s surcharge deduction amount.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-135__subsec-1A">
              <num>1A</num>
              <content>
                <p>The amount of any transfer value payable under this Division to, or in respect of, a person who is a former eligible employee with benefits from previous employment is such amount as is determined by CSC having regard to:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-1A__para-a">
                <num>a</num>
                <content>
                  <p>the amount that would be payable to the person under subsection (1) or (1AA) (as the case may be) if this subsection did not apply to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-1A__para-b">
                <num>b</num>
                <content>
                  <p>the amount of any transfer value paid by, or in respect of, the person to the Superannuation Board or <role refersTo="#commissioner">the Commissioner</role> for Superannuation under the superseded Act; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-1A__para-c">
                <num>c</num>
                <content>
                  <p>the number of non-contributory units (if any) that were, under the superseded Act, applicable in relation to the person on <date date="1976-06-30">30 June 1976</date> or immediately before the person became entitled to invalidity pension (as the case may be) and the contributions that would have been paid by the person in respect of those units if they had been contributory units of pension in respect of which the person had contributed at rates based on a retiring age of 65; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-1A__para-d">
                <num>d</num>
                <content>
                  <p>the amount of any transfer value paid by, or in respect of, the person to CSC under this Act.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-135__subsec-2">
              <num>2</num>
              <content>
                <p>Where a transfer value becomes payable in accordance with this Division to or in respect of a person who has ceased to be an eligible employee and to whom <ref href="#sec-54">section 54</ref> applied and:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>at the time when he or she ceased to be an eligible employee, he or she had not ceased to be an eligible member of the Defence Force as defined by subsection 3(1) of the Defence Force Retirement and Death Benefits Act; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-135__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>at the time when the transfer value becomes payable, a transfer value also becomes payable in respect of him or her under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref> of that Act;</p>
                </content>
                <content>
                  <p>then, any period during which his or her liability to make contributions under this Act was deferred under <ref href="#sec-54">section 54</ref> of this Act shall be disregarded in determining the first-mentioned transfer value and he or she is not required or permitted to pay the amount of those deferred contributions.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-IX__dvs-3__sec-136">
            <num>136</num>
            <heading>Deferred benefits</heading>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-1">
              <num>1</num>
              <content>
                <p>The deferred benefits applicable under this Division in respect of a person who has ceased to be an eligible employee shall, subject to this Division, be such benefits payable under this Act as CSC considers to be benefits of the same nature, and payable in the same circumstances and on the same conditions and, upon his or her death to the same persons (if any), as the benefits that would have been payable to or in respect of the person under this Act if he or she had not ceased to be an eligible employee and had not made the election by virtue of which the deferred benefits became applicable.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-2">
              <num>2</num>
              <content>
                <p>Where a deferred benefit by way of age retirement benefit, early retirement benefit or invalidity benefit is payable to a person other than a former eligible employee with benefits from previous employment, the amount of the benefit is calculated in accordance with the following provisions:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>a deferred benefit by way of standard age retirement pension is payable to the person in accordance with subsection 56(1), (2), (3) or (4); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>a deferred benefit by way of standard early retirement pension is payable to the person in accordance with <ref href="#sec-60">section 60</ref>;</p>
                </content>
                <content>
                  <p>the annual rate of that pension is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>if subparagraph (iv) does not apply—an amount per annum equal to the amount worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-37.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-iv">
                <num>iv</num>
                <content>
                  <p>if the person’s surcharge debt account is in debit when the benefit becomes payable to the person and the person does not make an election under subsection (3A) or (3B)—an amount per annum equal to the amount worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-38.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>a deferred benefit by way of additional age retirement pension is payable to the person in accordance with subsection 57(1); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>a deferred benefit by way of additional early retirement pension is payable to the person in accordance with subsection 61(1);</p>
                </content>
                <content>
                  <p>the annual rate of that pension is, if the person does not make an election under subsection (3A), an amount per annum equal to:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>if, under the SIS Act, the benefit referred to in <ref href="#sec-139A">section 139A</ref>A is not to be paid in cash to the person—the amount calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-39.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-iv">
                <num>iv</num>
                <content>
                  <p>if, under the SIS Act, that benefit is to be paid in cash to the person—the amount calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-40.png" alt=""/>
                </figure>
                <content>
                  <p>but, if the person makes an election under subsection (3A), the annual rate of that pension is an amount per annum equal to the amount worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-41.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>if a deferred benefit by way of a lump sum benefit is payable to the person in accordance with <ref href="#sec-65">section 65</ref>, the lump sum benefit is an amount equal to the sum of the person’s accumulated contributions and the person’s accumulated employer contributions (if any);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>if a deferred benefit by way of invalidity pension is payable to the person in accordance with <ref href="#sec-67">section 67</ref> or 70, the annual rate of that pension is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>if subparagraph (ii) does not apply—an amount per annum equal to the amount worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-42.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if the person’s surcharge debt account is in debit when the benefit becomes payable to the person—an amount per annum equal to the amount worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-43.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>if a deferred benefit by way of a lump sum benefit is payable to the person in accordance with <ref href="#sec-67">section 67</ref> or 70, the lump sum benefit is an amount equal to the sum of the person’s accumulated employer contributions (if any) and the person’s accumulated supplementary contributions;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-ea">
                <num>ea</num>
                <content>
                  <p>if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>a deferred benefit by way of invalidity pension is payable to the person under <ref href="#sec-67">section 67</ref> or 70 but a deferred benefit by way of a lump sum benefit is not so payable; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>productivity benefit became payable in respect of the person when he or she ceased to be an eligible employee;</p>
                </content>
                <content>
                  <p>the deferred benefit is to include a lump sum benefit equal to the person’s accumulated employer contributions;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-f">
                <num>f</num>
                <content>
                  <p>if a deferred benefit by way of invalidity pension is payable to the person in accordance with <ref href="#sec-68">section 68</ref> or 71, the annual rate of that pension is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>if subparagraph (ii) does not apply—an amount per annum equal to the amount worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-44.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if the person’s surcharge debt account is in debit when the benefit becomes payable to the person and the person does not make an election under subsection (3B)—an amount per annum equal to the amount worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-45.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-g">
                <num>g</num>
                <content>
                  <p>if a deferred benefit by way of a lump sum benefit is payable to the person in accordance with <ref href="#sec-68">section 68</ref> or 71, the lump sum benefit is an amount equal to the sum of the person’s accumulated contributions and the person’s accumulated employer contributions (if any);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-h">
                <num>h</num>
                <content>
                  <p>if a deferred benefit of a lump sum benefit is payable to the person in accordance with <ref href="#sec-69">section 69</ref>, 72 or 73, then, subject to paragraph (i), the lump sum benefit is an amount equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>3½ times the person’s accumulated basic contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the person’s accumulated employer contributions (if any); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>the person’s accumulated supplementary contributions (if any);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>a deferred benefit by way of a lump sum benefit is payable to the person in accordance with <ref href="#sec-69">section 69</ref>, 72 or 73; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the person’s surcharge debt account is in debit when the benefit becomes payable to the person;</p>
                </content>
                <content>
                  <p>the lump sum benefit is an amount equal to the difference between:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>the amount that would be payable to the person under paragraph (h) if this paragraph did not apply to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-iv">
                <num>iv</num>
                <content>
                  <p>the person’s surcharge deduction amount.</p>
                </content>
                <content>
                  <p>where:</p>
                  <p><b><i>F</i></b><b><i>1</i></b> is such factor as, having regard to:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the age of the person on the day on which the deferred benefits become payable; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>whether or not the person has elected under <ref href="#sec-137A">section 137A</ref> that deferred benefits be paid to him or her at a reduced rate;</p>
                </content>
                <content>
                  <p>is applicable in accordance with Table 1 in Schedule 11; and</p>
                  <p><b><i>F</i></b><b><i>2</i></b> is such factor as, having regard to the age of the person on the day on which the deferred benefits become payable, is applicable in accordance with Table 2 in Schedule 11; and</p>
                  <p><b><i>ABC</i></b> is the amount of the person’s accumulated basic contributions; and</p>
                  <p><b><i>AC</i></b> is the amount of the person’s accumulated contributions; and</p>
                  <p><b><i>AEC</i></b> is the amount of the person’s accumulated employer contributions.</p>
                  <p><b><i>BR (basic rate)</i></b> means the annual rate of pension that would be payable to the person under subparagraph (2)(b)(iii) or (iv) if the person did not make an election under subsection (3A).</p>
                  <p><b><i>CF</i></b><b><i>1</i></b> means the conversion factor that is applicable to the person under the determination made by CSC under subsection 154AB(1).</p>
                  <p><b><i>CF</i></b><b><i>2</i></b> means the conversion factor that is applicable to the person under the determination made by CSC under subsection 154AB(2).</p>
                  <p><b><i>SDA</i></b> means the person’s surcharge deduction amount.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-2A">
              <num>2A</num>
              <content>
                <p>Where a deferred benefit by way of age retirement benefit, early retirement benefit or invalidity benefit is payable to a person who is a former eligible employee with benefits from previous employment, the amount of any pension or lump sum benefit constituting that benefit is determined by CSC having regard to:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2A__para-a">
                <num>a</num>
                <content>
                  <p>the amount of any pension or lump sum benefit that would be payable to the person under subsection (2) if the person was not a former eligible employee with benefits from previous employment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2A__para-b">
                <num>b</num>
                <content>
                  <p>the amount of any transfer value paid by, or in respect of, the person to the Superannuation Board or <role refersTo="#commissioner">the Commissioner</role> for Superannuation under the superseded Act; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2A__para-c">
                <num>c</num>
                <content>
                  <p>the number of non-contributory units (if any) that were, under the superseded Act, applicable in relation to the person on <date date="1976-06-30">30 June 1976</date> or immediately before the person became entitled to invalidity pension (as the case may be) and the contributions that would have been paid by the person in respect of those units if they had been contributory units of pension in respect of which the person had contributed at rates based on a retiring age of 65; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2A__para-d">
                <num>d</num>
                <content>
                  <p>the amount of any transfer value paid by, or in respect of, the person to CSC under this Act.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-2B">
              <num>2B</num>
              <content>
                <p>Where a deferred benefit by way of spouse’s benefit or orphan benefit is payable in respect of a person other than a former eligible employee with benefits from previous employment and no child of the person is a partially dependent child, the amount of the benefit is calculated in accordance with the following provisions:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-a">
                <num>a</num>
                <content>
                  <p>if a deferred benefit by way of spouse’s pension is payable in respect of the person in accordance with <ref href="#sec-82">section 82</ref> or 85, the annual rate of that pension is the applicable percentage of the annual rate of the pension to which the person would have been entitled under paragraph (2)(d) if he or she had not died but had, on the day immediately following his or her death, become entitled to the deferred benefit referred to in that paragraph;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-b">
                <num>b</num>
                <content>
                  <p>if a deferred benefit by way of a lump sum benefit is payable in respect of the person in accordance with <ref href="#sec-82">section 82</ref> or 85, the lump sum benefit is an amount equal to the sum of the person’s accumulated employer contributions (if any) and the person’s accumulated supplementary contributions;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ba">
                <num>ba</num>
                <content>
                  <p>if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>a deferred benefit by way of spouse’s pension is payable in respect of the person under <ref href="#sec-82">section 82</ref> or 85 but a deferred benefit by way of a lump sum benefit is not so payable; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>productivity benefit became payable in respect of the person when he or she ceased to be an eligible employee;</p>
                </content>
                <content>
                  <p>the deferred benefit is to include a lump sum benefit equal to the person’s accumulated employer contributions;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-c">
                <num>c</num>
                <content>
                  <p>if a deferred benefit by way of spouse’s pension is payable in respect of the person in accordance with <ref href="#sec-83">section 83</ref> or 86, the annual rate of that pension is the applicable percentage of the annual rate of the pension that would be payable to the person under paragraph (2)(f) if he or she had not died but had, on the day immediately following his or her death, become entitled to the deferred benefit referred to in that paragraph;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-d">
                <num>d</num>
                <content>
                  <p>if a deferred benefit by way of a lump sum benefit is payable in respect of the person in accordance with <ref href="#sec-83">section 83</ref> or 86, the lump sum benefit is an amount equal to the sum of the person’s accumulated contributions and the person’s accumulated employer contributions (if any);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-e">
                <num>e</num>
                <content>
                  <p>if a deferred benefit by way of a lump sum benefit is payable in respect of the person in accordance with <ref href="#sec-84">section 84</ref>, 87 or 88, the lump sum benefit is an amount equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>3½ times the person’s accumulated basic contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>the person’s accumulated employer contributions (if any); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-iii">
                <num>iii</num>
                <content>
                  <p>the person’s accumulated supplementary contributions (if any);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-f">
                <num>f</num>
                <content>
                  <p>if a deferred benefit by way of spouse’s standard pension is payable in respect of the person in accordance with <ref href="#sec-90">section 90</ref>, the annual rate of that pension is the applicable percentage of the annual rate of the pension that would be payable to the person under paragraph (2)(a) if he or she had not died but had, on the day immediately following his or her death, become entitled to the deferred benefit referred to in that paragraph;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-g">
                <num>g</num>
                <content>
                  <p>if a deferred benefit by way of spouse’s additional pension is payable in respect of the person in accordance with subsection 91(1), the annual rate of that pension is, at the election of the person’s spouse:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>an amount per annum equal to the amount calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-46.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>an amount per annum equal to the amount calculated in accordance with the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-47.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p><b><i>F</i></b><b><i>3</i></b> is such factor as, having regard to the age of the person’s spouse at the time of the person’s death, is applicable in accordance with Table 3 in Schedule 11; and</p>
                  <p><b><i>AC</i></b><i> </i>is the amount of the person’s accumulated contributions; and</p>
                  <p><b><i>AEC</i></b> is the amount of the person’s accumulated employer contributions;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-h">
                <num>h</num>
                <content>
                  <p>if a deferred benefit by way of a lump sum benefit is payable in respect of the person in accordance with <ref href="#sec-92">section 92</ref>, the lump sum benefit is an amount equal to the sum of the person’s accumulated contributions and the person’s accumulated employer contributions (if any);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-j">
                <num>j</num>
                <content>
                  <p>if a deferred benefit by way of spouse’s standard pension is payable in respect of the person in accordance with <ref href="#sec-94">section 94</ref>, then, except if paragraph (ma) applies, the annual rate of that pension is the applicable percentage of the annual rate of the pension that was payable to the person in accordance with paragraph (2)(a) immediately before his or her death;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-k">
                <num>k</num>
                <content>
                  <p>if a deferred benefit by way of spouse’s additional pension is payable in respect of the person in accordance with <ref href="#sec-95">section 95</ref>, then, except if paragraph (ma) applies, the annual rate of that pension is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>except if subparagraph (ii) applies—67% of the annual rate of the pension that was payable to the person in accordance with paragraph (2)(b) immediately before his or her death; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>if the person elected under <ref href="#sec-137A">section 137A</ref> that deferred benefits be paid to him or her at a reduced rate—85% of the annual rate of that pension;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-m">
                <num>m</num>
                <content>
                  <p>if a deferred benefit by way of spouse’s pension is payable in respect of the person in accordance with <ref href="#sec-96">section 96</ref>, then, except if paragraph (ma) applies, the annual rate of that pension is the applicable percentage of the annual rate of the pension that was payable to the person in accordance with paragraph (2)(d) or (f) (as the case may be) immediately before his or her death;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ma">
                <num>ma</num>
                <content>
                  <p>if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>a deferred benefit by way of spouse’s standard pension, spouse’s additional pension or spouse’s pension is payable in respect of the person in accordance with <ref href="#sec-94">section 94</ref>, 95 or 96 (as the case may be); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>the person had had a late short-term marital or couple relationship with his or her spouse;</p>
                </content>
                <content>
                  <p>the annual rate of that pension is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-iii">
                <num>iii</num>
                <content>
                  <p>if subparagraph (iv) does not apply—the rate worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-48.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-iv">
                <num>iv</num>
                <content>
                  <p>if there is one or more than one eligible child who did not become a child of the person because of that late short-term marital or couple relationship—such rate, being a rate higher than the rate worked out under subparagraph (iii) but less than the basic rate of pension, as CSC determines to be fair and equitable in all the circumstances of the case;</p>
                </content>
                <content>
                  <p>where:</p>
                  <p><b><i>	</i></b><b><i>	basic rate of pension</i></b> means the annual rate at which, apart from this paragraph, the deferred benefit would be payable in respect of the person under paragraph (j), (k) or (m) (whichever would be applicable).</p>
                  <p>		<b><i>relevant period</i></b> means the period:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-a">
                <num>a</num>
                <content>
                  <p>beginning on the day on which the marital or couple relationship between the person and his or her spouse began; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-b">
                <num>b</num>
                <content>
                  <p>ending on the day on which the person died.</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-n">
                <num>n</num>
                <content>
                  <p>if a deferred benefit by way of orphan pension is payable in respect of the person in accordance with <ref href="#sec-97">section 97</ref>, the annual rate of that pension is the applicable percentage of the annual rate of the pension that would be payable to the person in accordance with paragraph (2)(a) if he or she had not died but had, on the day immediately following his or her death, become entitled to the deferred benefit referred to in that paragraph;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-p">
                <num>p</num>
                <content>
                  <p>if a deferred benefit by way of a lump sum benefit is payable in respect of the person in accordance with <ref href="#sec-97">section 97</ref>, the lump sum benefit is an amount equal to the sum of the person’s accumulated contributions and the person’s accumulated employer contributions (if any);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-q">
                <num>q</num>
                <content>
                  <p>if a deferred benefit by way of orphan pension is payable in respect of the person in accordance with <ref href="#sec-98">section 98</ref> or 100, the annual rate of that pension is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>where a lump sum benefit of an amount equal to the person’s accumulated contributions has been paid out of the Fund under subsection 111(1) or where, if the person had not died, he or she would have been entitled to invalidity benefit as provided by subsection 66(3) or (3A)—the applicable percentage of the annual rate of the pension that would be payable to the person in accordance with paragraph (2)(f) if he or she had not died but had, on the day immediately following his or her death, become entitled to the deferred benefit referred to in that paragraph; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>where subparagraph (i) does not apply—the applicable percentage of the annual rate of the pension that would be payable to the person in accordance with paragraph (2)(d) if he or she had not died but had, on the day immediately following his or her death, become entitled to the deferred benefit referred to in that paragraph;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-r">
                <num>r</num>
                <content>
                  <p>if a deferred benefit by way of lump sum benefit is payable in respect of the person in accordance with <ref href="#sec-98">section 98</ref> or 100, the lump sum benefit is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>except where subparagraph (ii) applies—an amount equal to the sum of the person’s accumulated employer contributions (if any) and the person’s accumulated supplementary contributions; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>where, if the person had not died, he or she would have been entitled to invalidity benefit as provided by subsection 66(3) or (3A)—an amount equal to the sum of the person’s accumulated contributions and the person’s accumulated employer contributions (if any);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ra">
                <num>ra</num>
                <content>
                  <p>if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>a deferred benefit by way of orphan pension is payable in respect of the person under <ref href="#sec-98">section 98</ref> or 100 but a deferred benefit by way of a lump sum benefit is not so payable; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>productivity benefit became payable in respect of the person when he or she ceased to be an eligible employee;</p>
                </content>
                <content>
                  <p>the deferred benefit is to include a lump sum benefit equal to the person’s accumulated employer contributions;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-s">
                <num>s</num>
                <content>
                  <p>if a deferred benefit by way of lump sum benefit is payable in respect of the person in accordance with <ref href="#sec-99">section 99</ref> or 101, the lump sum benefit is an amount equal to the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>3½ times the person’s accumulated basic contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>the person’s accumulated employer contributions (if any); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-iii">
                <num>iii</num>
                <content>
                  <p>the person’s accumulated supplementary contributions (if any);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-t">
                <num>t</num>
                <content>
                  <p>if a deferred benefit by way of orphan pension is payable in respect of the person in accordance with <ref href="#sec-102">section 102</ref>, the annual rate of that pension is the applicable percentage of the annual rate of the pension that would be payable to the person in accordance with paragraph (2)(a) on the day on which deferred benefits by way of spouse’s benefits ceased to be payable in respect of the person if he or she had not died but had, on the day immediately following his or her death, become entitled to the deferred benefit referred to in that paragraph;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-u">
                <num>u</num>
                <content>
                  <p>if a deferred benefit by way of orphan pension is payable in respect of the person in accordance with <ref href="#sec-103">section 103</ref> or 104, the annual rate of that pension is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>except where subparagraph (ii) applies—the applicable percentage of the annual rate of pension that would be payable to the person in accordance with paragraph (2)(d) if he or she had not died but had, on the day immediately following his or her death, become entitled to the deferred benefit referred to in that paragraph; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>where the spouse of a person had made an election under <ref href="#sec-83">section 83</ref> or 86 (whichever was applicable in relation to the spouse)—the applicable percentage of the annual rate of pension that would be payable to the person in accordance with paragraph (2)(f) if he or she had not died but had, on the day immediately following his or her death, become entitled to the deferred benefit referred to in that paragraph;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-w">
                <num>w</num>
                <content>
                  <p>if a deferred benefit by way of orphan pension is payable in respect of the person in accordance with <ref href="#sec-105">section 105</ref>, the annual rate of that pension is the applicable percentage of the annual rate of the pension that was payable in accordance with paragraph (2)(a) to the person immediately before his or her death;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-y">
                <num>y</num>
                <content>
                  <p>if a deferred benefit by way of orphan pension is payable in respect of the person in accordance with <ref href="#sec-106">section 106</ref>, the annual rate of that pension is the applicable percentage of the annual rate of a pension that was payable to the person in accordance with paragraph (2)(d) or (f) (whichever was applicable) immediately before his or her death;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-z">
                <num>z</num>
                <content>
                  <p>if a deferred benefit by way of orphan pension is payable in respect of the person in accordance with <ref href="#sec-107">section 107</ref>, the annual rate of that pension is the applicable percentage of the annual rate of the pension that would be payable to the person in accordance with paragraph (2)(a) if he or she had not died but had continued to receive, and were receiving on the day on which his or her spouse died, the deferred benefit referred to in that paragraph;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-za">
                <num>za</num>
                <content>
                  <p>if a deferred benefit by way of orphan pension is payable in respect of the person in accordance with <ref href="#sec-108">section 108</ref>, the annual rate of that pension is the applicable percentage of the annual rate of pension that would be payable to the person in accordance with paragraph (2)(d) or (f) (whichever is applicable) if he or she had not died but had continued to receive, and were receiving on the day on which his or her spouse died, the deferred benefit referred to in that paragraph;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-zb">
                <num>zb</num>
                <content>
                  <p>if a deferred benefit by way of orphan’s pension is payable in respect of the person in accordance with <ref href="#sec-108A">section 108A</ref>, the annual rate of that pension is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-i">
                <num>i</num>
                <content>
                  <p>if subparagraph (ii) does not apply—the rate worked out by using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-49.png" alt=""/>
                </figure>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2B__para-ii">
                <num>ii</num>
                <content>
                  <p>if at any time there is one or more than one eligible child who is not a child referred to in subsection 108A(1) or (2)—such rate, being a rate higher than the rate worked out under subparagraph (i) but less than the basic rate of pension, as CSC determines to be fair and equitable in all the circumstances of the case;</p>
                </content>
                <content>
                  <p>where:</p>
                  <p>	<i>	</i><b><i>basic rate of pension</i></b> means the annual rate at which the deferred benefit by way of orphan pension would be payable in respect of the person under paragraph (w), (y) or (za) (whichever would be applicable) if the deferred benefit was not payable in respect of the person in accordance with section 108A but was payable in respect of the person in accordance with section 105, 106, 107 or 108 (as the case may be).</p>
                  <p>		<b><i>relevant period</i></b> has the same meaning as in section 108A<i>.</i></p>
                  <p>(2BA)	In spite of subsection (2B), on each of the 7 pension paydays immediately following the death of a person in respect of whom an amount of benefit is calculated in accordance with paragraph (2B)(j), (k) or (m), pension mentioned in that paragraph is payable at the rate at which pension would have been payable to that person on that day if the person had not died.</p>
                  <p>(2BB)	Where pension is payable as mentioned in subsection (2BA), <ref href="#sec-96A">section 96A</ref> applies as if the pension were payable in accordance with subsection 94(3), 95(2) or 96(3).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-2C">
              <num>2C</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2C__para-a">
                <num>a</num>
                <content>
                  <p>a deferred benefit by way of spouse’s additional pension is payable in respect of a person other than a former eligible employee with benefits from previous employment in accordance with subsection 91(1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2C__para-b">
                <num>b</num>
                <content>
                  <p>the amount of that pension is an amount calculated in accordance with subparagraph (2B)(g)(i);</p>
                </content>
                <content>
                  <p>there is also payable in respect of the person a deferred benefit by way of a lump sum benefit equal to the person’s accumulated employer contributions.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-2D">
              <num>2D</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2D__para-a">
                <num>a</num>
                <content>
                  <p>at any time a deferred benefit by way of spouse’s benefit is payable in respect of a person other than a former eligible employee with benefits from previous employment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2D__para-b">
                <num>b</num>
                <content>
                  <p>at that time there is one, or more than one, child of the person who is a partially dependent child;</p>
                </content>
                <content>
                  <p>the amount of any pension or lump sum benefit constituting that benefit is determined by CSC having regard to:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2D__para-c">
                <num>c</num>
                <content>
                  <p>the amount of pension or lump sum benefit that would be payable to the person under subsection (2B) if that subsection applied at that time to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2D__para-d">
                <num>d</num>
                <content>
                  <p>the amount of extra spouse’s pension that would be payable to the spouse of the person under <ref href="#sec-96B">section 96B</ref> or 96BA if deferred benefits had not become applicable in respect of the person and the spouse were, at that time, entitled to extra spouse’s pension under that section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-2E">
              <num>2E</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2E__para-a">
                <num>a</num>
                <content>
                  <p>at any time a deferred benefit by way of orphan benefit is payable in respect of a person other than a former eligible employee with benefits from previous employment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2E__para-b">
                <num>b</num>
                <content>
                  <p>at that time, there is one, or more than one, child of the person who is a partially dependent child;</p>
                </content>
                <content>
                  <p>the amount of any pension or lump sum benefit constituting that benefit is such amount as is determined by CSC having regard to:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2E__para-c">
                <num>c</num>
                <content>
                  <p>if a deferred benefit by way of a lump sum benefit is payable in accordance with <ref href="#sec-99">section 99</ref> or 101—the amount of the lump sum benefit that would be payable in respect of the eligible child or eligible children of the person under that section if deferred benefits had not become applicable in respect of the person and the eligible child or eligible children were entitled to lump sum benefit under that section; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2E__para-d">
                <num>d</num>
                <content>
                  <p>if a deferred benefit by way of orphan pension is payable in accordance with a provision of <ref href="#dvs-4">Division 4</ref> of <ref href="#part-VI">Part VI</ref>—the amount of orphan pension that would be payable in respect of the person under subsection (2B) if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2E__para-i">
                <num>i</num>
                <content>
                  <p>at that time that subsection applied to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2E__para-ii">
                <num>ii</num>
                <content>
                  <p>that subsection so applied subject to <ref href="#sec-109A">section 109A</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2E__para-iii">
                <num>iii</num>
                <content>
                  <p>in its application in relation to that deferred benefit for the purposes of subparagraph (ii), <ref href="#sec-109A">section 109A</ref> had effect as if any reference in that section to orphan pension were a reference to that deferred benefit.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-2F">
              <num>2F</num>
              <content>
                <p>Where a deferred benefit by way of spouse’s benefit or orphan benefit is payable in respect of a former eligible employee with benefits from previous employment, the amount of any pension or lump sum benefit constituting that benefit is determined by CSC having regard to:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2F__para-a">
                <num>a</num>
                <content>
                  <p>the amount of any pension or lump sum benefit that would be payable to the person under this section if the person was not a former eligible employee with benefits from previous employment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2F__para-b">
                <num>b</num>
                <content>
                  <p>the amount of any transfer value paid by, or in respect of, the person to the Superannuation Board or <role refersTo="#commissioner">the Commissioner</role> for Superannuation under the superseded Act; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2F__para-c">
                <num>c</num>
                <content>
                  <p>the number of non-contributory units (if any) that were, under the superseded Act, applicable in relation to the person on <date date="1976-06-30">30 June 1976</date> or immediately before the person became entitled to invalidity pension (as the case may be) and the contributions that would have been paid by the person in respect of those units if they had been contributory units of pension in respect of which the person had contributed at rates based on a retiring age of 65; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2F__para-d">
                <num>d</num>
                <content>
                  <p>the amount of any transfer value paid by, or in respect of, the person to CSC under this Act.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-2G">
              <num>2G</num>
              <content>
                <p>Where, at any time, a deferred benefit by way of spouse’s pension or spouse’s additional pension is payable in respect of a person, then, for the purposes of paragraph (2B)(a), (c), (f) or (m), as the case requires, the applicable percentage is:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2G__para-a">
                <num>a</num>
                <content>
                  <p>if paragraphs (b), (c) and (d) do not apply—67 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2G__para-b">
                <num>b</num>
                <content>
                  <p>if at that time one child of the person is an eligible child—78 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2G__para-c">
                <num>c</num>
                <content>
                  <p>if at that time 2 children of the person are eligible children—89 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2G__para-d">
                <num>d</num>
                <content>
                  <p>if at that time more than 2 children of the person are eligible children—100 per centum.</p>
                </content>
                <content>
                  <p>(2GA)	If, at any time, a deferred benefit by way of spouse’s pension is payable in respect of a person in accordance with <ref href="#sec-94">section 94</ref>, then, for the purposes of paragraph (2B)(j), the applicable percentage is the percentage worked out in accordance with the following table:</p>
                </content>
                <table>
                  <tr>
                    <th>Applicable percentage</th>
                    <th>Applicable percentage</th>
                    <th>Applicable percentage</th>
                    <th>Applicable percentage</th>
                  </tr>
                  <tr>
                    <td>Item</td>
                    <td>Number of eligible children</td>
                    <td>If person did not make election under section 137A</td>
                    <td>If person made election under section 137A</td>
                  </tr>
                  <tr>
                    <td>1</td>
                    <td>If, at that time, there is no eligible child of the person who is an eligible child</td>
                    <td>67%</td>
                    <td>85%</td>
                  </tr>
                  <tr>
                    <td>2</td>
                    <td>If, at that time, one child of the person is an eligible child</td>
                    <td>78%</td>
                    <td>97%</td>
                  </tr>
                  <tr>
                    <td>3</td>
                    <td>If, at that time, 2 children of the person are eligible children</td>
                    <td>89%</td>
                    <td>108%</td>
                  </tr>
                  <tr>
                    <td>4</td>
                    <td>If, at that time, more than 2 children of the person are eligible children</td>
                    <td>100%</td>
                    <td>108%</td>
                  </tr>
                </table>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-2H">
              <num>2H</num>
              <content>
                <p>Where, at any time, a deferred benefit by way of orphan’s pension is payable in respect of a person, then, for the purposes of paragraph (2B)(n), (q), (t), (u), (y) or (za), as the case requires, the applicable percentage is:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2H__para-a">
                <num>a</num>
                <content>
                  <p>if at that time one child of the person is an eligible child—45 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2H__para-b">
                <num>b</num>
                <content>
                  <p>if at that time 2 children of the person are eligible children—80 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2H__para-c">
                <num>c</num>
                <content>
                  <p>if at that time 3 children of the person are eligible children—90 per centum; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-2H__para-d">
                <num>d</num>
                <content>
                  <p>if at that time more than 3 children of the person are eligible children—100 per centum.</p>
                </content>
                <content>
                  <p>(2HA)	If, at any time, a deferred benefit by way of orphan pension is payable in respect of a person in accordance with <ref href="#sec-105">section 105</ref> or 107, then, for the purposes of paragraph (2B)(w) or (2B)(z) (as the case requires), the applicable percentage is the percentage worked out in accordance with the following table:</p>
                </content>
                <table>
                  <tr>
                    <th>Applicable percentage</th>
                    <th>Applicable percentage</th>
                    <th>Applicable percentage</th>
                    <th>Applicable percentage</th>
                  </tr>
                  <tr>
                    <td>Item</td>
                    <td>Number of eligible children</td>
                    <td>If person did not make election under section 137A</td>
                    <td>If person made election under section 137A</td>
                  </tr>
                  <tr>
                    <td>1</td>
                    <td>If, at that time, one child of the person is an eligible child</td>
                    <td>45%</td>
                    <td>51%</td>
                  </tr>
                  <tr>
                    <td>2</td>
                    <td>If, at that time, 2 children of the person are eligible children</td>
                    <td>80%</td>
                    <td>92%</td>
                  </tr>
                  <tr>
                    <td>3</td>
                    <td>If, at that time, 3 children of the person are eligible children</td>
                    <td>90%</td>
                    <td>108%</td>
                  </tr>
                  <tr>
                    <td>4</td>
                    <td>If, at that time, more than 3 children of the person are eligible children</td>
                    <td>100%</td>
                    <td>108%</td>
                  </tr>
                </table>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-3">
              <num>3</num>
              <content>
                <p>Where a deferred benefit becomes applicable in accordance with this Division in respect of a person who has ceased to be an eligible employee and to whom <ref href="#sec-54">section 54</ref> applied, and:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>at the time when he or she ceased to be an eligible employee he or she had not ceased to be an eligible member of the Defence Force as defined by subsection 3(1) of the Defence Force Retirement and Death Benefits Act; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>at the time when the deferred benefit became applicable, a deferred benefit or retirement pay also became applicable in respect of him or her under that Act;</p>
                </content>
                <content>
                  <p>then, any period during which his or her liability to make contributions under this Act was deferred under <ref href="#sec-54">section 54</ref> of this Act shall be disregarded in determining the amount of the first-mentioned deferred benefit and he or she is not required or permitted to pay the amount of those deferred contributions.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-3A">
              <num>3A</num>
              <content>
                <p>A person:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-3A__para-a">
                <num>a</num>
                <content>
                  <p>who is entitled to a deferred benefit referred to in paragraph (2)(b); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-3A__para-b">
                <num>b</num>
                <content>
                  <p>whose surcharge debt account is in debit when the benefit becomes payable to him or her;</p>
                </content>
                <content>
                  <p>may, not later than 3 months after, but not earlier than 3 months before, the benefit becomes payable, by notice in writing given to CSC, elect that the benefit be adjusted to take the person’s surcharge deduction amount into account.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-3B">
              <num>3B</num>
              <content>
                <p>A person:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-3B__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	who, by virtue of an election (<b><i>first election</i></b>) under this Act, is entitled to a deferred benefit referred to in paragraph (2)(c) or (g); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-3B__para-b">
                <num>b</num>
                <content>
                  <p>whose surcharge debt account is in debit when the benefit becomes payable to him or her;</p>
                </content>
                <content>
                  <p>may, within the period during which the first election may be made, elect in writing that the surcharge deduction amount in relation to him or her not be deducted from any deferred benefit payable by way of pension to the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-4">
              <num>4</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>a person ceases to be an eligible employee and, upon his or her so ceasing, deferred benefits become applicable in relation to him or her under this Division;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>those deferred benefits cease to be applicable in relation to the person upon a deferred benefit by way of invalidity benefit becoming payable to him or her in accordance with <ref href="#sec-67">section 67</ref>, 68, 70 or 71; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-136__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>his or her entitlement to the deferred benefit is cancelled under subsection 143(2) and deferred benefits again become applicable in relation to him or her;</p>
                </content>
                <content>
                  <p>this subsection applies to the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-5">
              <num>5</num>
              <content>
                <p>The regulations may make provision for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or that provision to and in relation to a person to whom subsection (4) applies, or to and in relation to a prescribed class of persons to whom that subsection applies.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-136__subsec-6">
              <num>6</num>
              <content>
                <p>The modifications that may be made by regulations in pursuance of subsection (5) include, but are not limited to, modifications providing for the payment of benefits in substitution for benefits provided for by this Act.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-3__sec-137">
            <num>137</num>
            <heading>Election that Division apply</heading>
            <subsection eId="part-IX__dvs-3__sec-137__subsec-1">
              <num>1</num>
              <content>
                <p>A person who:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-137__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>ceases to be an eligible employee in circumstances to which paragraph (b) does not apply and, upon so ceasing, is not entitled to pension under this Act or invalidity benefit in accordance with <ref href="#sec-69">section 69</ref>, 72 or 73; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-137__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>ceases to be an eligible employee in circumstances by virtue of which the person is to be deemed, under subsection 58(3), or under <ref href="#sec-58A">section 58A</ref> or 58B, to have retired involuntarily;</p>
                </content>
                <content>
                  <p>may, not later than 21 days after the person so ceases to be an eligible employee, elect, by notice in writing to CSC, that this Division apply in relation to the person.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-137__subsec-2">
              <num>2</num>
              <content>
                <p>If a person makes an election for the purposes of this section <quantity refersTo="#deadline">within 1 month</quantity> before he or she ceases to be an eligible employee, the election has effect as if it had been made on the day after he or she ceased to be an eligible employee.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-3__sec-137A">
            <num>137A</num>
            <heading>Election to receive deferred benefits at reduced rate</heading>
            <content>
              <p>A person who has made an election under <quantity refersTo="#deadline">within 3 months</quantity> after deferred benefits become payable to him or her under section 138, elect that those deferred benefits are to be paid to him or her at a reduced rate.<ref href="#sec-137">section 137</ref> may, </p>
            </content>
          </section>
          <section eId="part-IX__dvs-3__sec-138">
            <num>138</num>
            <heading>Circumstances in which person entitled to deferred benefits</heading>
            <subsection eId="part-IX__dvs-3__sec-138__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to this Division, if a person makes an election under <ref href="#sec-137">section 137</ref>, deferred benefits are applicable in respect of the person.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-138__subsec-2">
              <num>2</num>
              <content>
                <p>Deferred benefits that are applicable in respect of a person become payable on the day immediately after the earliest of the following dates:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-138__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>if CSC is satisfied that the person has, because of invalidity or physical or mental incapacity, become totally and permanently incapacitated within the meaning of <ref href="#part-IVA">Part IVA</ref>—the date that CSC considers to have been the date on which the person became so incapacitated;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-138__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the date of the person’s death;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-138__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>subject to subsection (3), if the person, by written notice given to CSC, selects a date (not earlier than the date on which the notice is given) for the start of the payment of the deferred benefits—the date so selected;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-138__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>the 65th anniversary of the person’s birth.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-138__subsec-3">
              <num>3</num>
              <content>
                <p>Paragraph (2)(c) does not apply unless the person will have, by the date selected, reached the age that would have been his or her minimum retiring age for the purposes of this Act if he or she had not ceased to be an eligible employee and had continued to occupy the position held by him or her immediately before so ceasing.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-138__subsec-4">
              <num>4</num>
              <content>
                <p>Deferred benefits are not payable unless:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-138__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>a written application has been made to CSC requesting payment of the benefits; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-138__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>the applicant has given CSC any information that is necessary to enable CSC to determine whether the benefits are payable.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-IX__dvs-3__sec-139">
            <num>139</num>
            <heading>Circumstances in which person entitled to transfer value</heading>
            <subsection eId="part-IX__dvs-3__sec-139__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to this Division, if:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-139__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person makes an election under <ref href="#sec-137">section 137</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-139__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the person becomes employed in public employment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-139__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the person becomes a member of an eligible superannuation scheme that is applicable in relation to people employed in that employment;</p>
                </content>
                <content>
                  <p>the person may, by written notice given to CSC, <quantity refersTo="#deadline">within 3 months</quantity> after the person became a member of that scheme, elect that, in lieu of deferred benefits, a transfer value in respect of the person be paid to the person administering the scheme.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-139__subsec-2">
              <num>2</num>
              <content>
                <p>An election under subsection (1) does not have any effect unless:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-139__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the person administering the eligible superannuation scheme agrees to accept the transfer value; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-139__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>under the rules of the scheme, the first-mentioned person will become entitled to retirement benefits under the scheme based upon the transfer value.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-139__subsec-3">
              <num>3</num>
              <content>
                <p>If an election is duly made under subsection (1):</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-139__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>a transfer value in respect of the person is payable to the person administering the eligible superannuation scheme; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-139__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>deferred benefits cease to be applicable in respect of the person on the day on which the person administering the scheme accepts payment of the transfer value.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-IX__dvs-3__sec-139A">
            <num>139A</num>
            <heading>Election for transfer value by people in relation to whom deferred benefits apply</heading>
            <subsection eId="part-IX__dvs-3__sec-139A__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsection (1A), where a person in relation to whom deferred benefits are applicable under subsection 138(1):</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-139A__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>is employed in public employment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-139A__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>becomes a member of an eligible superannuation scheme that is applicable to people employed in that employment;</p>
                </content>
                <content>
                  <p>the person may elect, by notice in writing given to CSC, that, in lieu of those deferred benefits, a transfer value in respect of the person be paid to the person administering that scheme.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-139A__subsec-1A">
              <num>1A</num>
              <content>
                <p>Unless <role refersTo="#minister">the Minister</role> and CSC otherwise agree, a person:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-139A__subsec-1A__para-a">
                <num>a</num>
                <content>
                  <p>to whom deferred benefits are applicable under subsection 138(1); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-139A__subsec-1A__para-b">
                <num>b</num>
                <content>
                  <p>who is a member of an eligible superannuation scheme that is applicable to persons employed in the public employment in which he or she is employed;</p>
                </content>
                <content>
                  <p>may not make an election under subsection (1) if the person ceased to be an eligible employee on his or her becoming a member of that superannuation scheme.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-139A__subsec-1B">
              <num>1B</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> and CSC may terminate an agreement made under subsection (1A).</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-139A__subsec-1C">
              <num>1C</num>
              <content>
                <p>An agreement may not be made under subsection (1A) in relation to a person in respect of whom <ref href="#part-XIIIA">Part XIIIA</ref> applies.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-139A__subsec-2">
              <num>2</num>
              <content>
                <p>Where a person to whom deferred benefits are applicable and who is or becomes a member of an eligible superannuation scheme makes an election under subsection (1) for the payment of a transfer value in respect of the person in lieu of those deferred benefits, a transfer value in respect of the person is payable to the person administering that scheme.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-139A__subsec-3">
              <num>3</num>
              <content>
                <p>Where a transfer value in respect of a person in lieu of deferred benefits applicable in relation to that person is paid under subsection (2), those deferred benefits cease to be applicable in relation to that person.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-139A__subsec-4">
              <num>4</num>
              <content>
                <p>Notwithstanding subsection (2), a transfer value is not payable under that subsection in respect of a person in lieu of deferred benefits that are applicable in relation to that person if at any time after those deferred benefits first became so applicable they have been payable to the person.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-139A__subsec-5">
              <num>5</num>
              <content>
                <p>Notwithstanding subsection (2), a transfer value in respect of a person is not payable under that subsection to the person administering an eligible superannuation scheme unless the person administering the superannuation scheme agrees to accept the transfer value and, under the rules of the scheme, the first-mentioned person will become entitled to retirement benefits under the scheme based upon the transfer value.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-3__sec-139AA">
            <num>139AA</num>
            <heading>Deferral of benefit</heading>
            <content>
              <p>If, under subsection 138(2), deferred benefits applicable in respect of a person become payable on the day immediately following a date selected under paragraph (c) of that subsection, that part of the deferred benefits that consists of an amount equal to the person’s accumulated employer contributions is to be treated as a preserved benefit under the SIS Act and dealt with accordingly.</p>
            </content>
          </section>
          <section eId="part-IX__dvs-3__sec-140">
            <num>140</num>
            <heading>Person who is entitled to rights under Division not entitled to rights under other provisions of Act</heading>
            <subsection eId="part-IX__dvs-3__sec-140__subsec-1">
              <num>1</num>
              <content>
                <p>If <ref href="#sec-138">section 138</ref> or 139 applies in relation to a person, any benefit that, but for this Division, would be payable to or in respect of the person under this Act upon his or her ceasing to be an eligible employee is not payable except where that benefit is payable by virtue of the operation of this Division.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-140__subsec-2">
              <num>2</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-140__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a person referred to in subsection 137(1) is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-140__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>if paragraph 137(1)(a) applies—a person who has been paid an amount by way of lump sum benefit to which the person became entitled under <ref href="#sec-80">section 80</ref>, <ref href="#part-VIA">Part VIA</ref>, VIAA, VIAB or VID or Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-140__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if paragraph 137(1)(b) applies—a person who has been paid:</p>
                </content>
                <content>
                  <p>(A)	an amount or amounts by way of pension or by way of pension and lump sum benefit to which the person became entitled under <ref href="#sec-55">section 55</ref> or 59, <ref href="#part-VIA">Part VIA</ref> or VIAB or Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>; or</p>
                  <p>(B)	an amount by way of lump sum benefit to which the person became entitled under <ref href="#sec-62">section 62</ref>, <ref href="#part-VIA">Part VIA</ref>, VIAB or VID or Subdivision B of <ref href="#dvs-2">Division 2</ref> of <ref href="#part-IX">Part IX</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-140__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>after the payment, preservation or application, as the case may be, of the amount, or those amounts, the person makes an election under <ref href="#sec-137">section 137</ref>;</p>
                </content>
                <content>
                  <p>the election does not have effect unless an amount equal to that amount or the aggregate of those amounts, as the case requires, is paid to CSC <quantity refersTo="#deadline">within 7 days</quantity> after the date of the election or within such further period as CSC, in special circumstances, allows.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-140__subsec-3">
              <num>3</num>
              <content>
                <p>Where an amount is paid to CSC by a person under subsection (2), CSC shall pay that amount to the Commonwealth and there shall thereupon be paid out of the Consolidated Revenue Fund (which is appropriated accordingly) into the Superannuation Fund:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-140__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>if the person is a person to whom paragraph 137(1)(a) applies—an amount equal to the amount paid to CSC less any part of that amount that is:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-140__subsec-3__para-i">
                <num>i</num>
                <content>
                  <p>an amount of a kind referred to in paragraph 110Q(1)(c) or (d); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-140__subsec-3__para-ii">
                <num>ii</num>
                <content>
                  <p>an amount of superannuation guarantee top-up benefit; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-140__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>if the person is a person to whom paragraph 137(1)(b) applies—the portion of the amount paid to CSC that was paid to the Commonwealth under <ref href="#sec-112">section 112</ref> at the time that the person last ceased to be an eligible employee.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-IX__dvs-3__sec-141">
            <num>141</num>
            <heading>Certain former eligible employees not entitled to benefits under Division</heading>
            <subsection eId="part-IX__dvs-3__sec-141__subsec-2">
              <num>2</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-141__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a person who ceases to be an eligible employee is, at the end of 3 months after so ceasing, employed in public employment in respect of which a superannuation scheme (other than an eligible superannuation scheme) is applicable and is, at the expiration of that period, a member of that scheme;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-141__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the person has made an election under <ref href="#sec-137">section 137</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-141__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>if lump sum benefit was paid to him or her under <ref href="#sec-80">section 80</ref>, he or she would, under the rules of the superannuation scheme applicable in respect of that employment, be entitled to pay an amount equal to the lump sum benefit or, in a case approved by CSC, a lesser amount to the person administering that scheme in exchange for benefits under that scheme;</p>
                </content>
                <content>
                  <p>this Act has effect as if the election had not been made.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-IX__dvs-3__sec-142">
            <num>142</num>
            <heading>Eligible employee who resigned to contest an election</heading>
            <content>
              <p>Where a person who has made an election under <ref href="#sec-137">section 137</ref> is, by virtue of <ref href="#sec-121">section 121</ref>, 122 or 123, to be deemed not to have ceased to be an eligible employee this Act has effect as if the election had not been made.</p>
            </content>
          </section>
          <section eId="part-IX__dvs-3__sec-143">
            <num>143</num>
            <heading>Invalidity pensioner restored to health</heading>
            <subsection eId="part-IX__dvs-3__sec-143__subsec-1">
              <num>1</num>
              <content>
                <p>Where a deferred benefit by way of a pension is payable to a person by reason of CSC being satisfied as to the matters referred to in paragraph 138(2)(a):</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-143__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>if the pension is suspended under subsection 74(3)—deferred benefits do not again become applicable in relation to the person because only of the suspension of the pension;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-143__subsec-1__para-aa">
                <num>aa</num>
                <content>
                  <p>if the person’s entitlement to the pension is cancelled under <ref href="#sec-74A">section 74A</ref>—deferred benefits again become applicable in relation to the person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-143__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p><ref href="#sec-75">section 75</ref> does not apply in relation to the person but subsection (2) of this section has effect in relation to him or her.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-143__subsec-2">
              <num>2</num>
              <content>
                <p>Subject to subsection (3), if CSC is satisfied that the health of the person has become so restored as to enable him or her to perform duties of a kind that are, in the opinion of CSC, suitable to be performed by him or her (having regard to the duties performed by him or her immediately before he or she ceased to be an eligible employee, the duties performed by him or her in employment (if any) in which he or she was employed after he or she ceased to be such an employee and such other matters (if any) as CSC considers relevant), CSC may cancel the person’s entitlement to pension but, upon the cancellation, the deferred benefits again become applicable in respect of the person.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-143__subsec-3">
              <num>3</num>
              <content>
                <p>CSC shall not, under subsection (2) of this section, cancel a person’s entitlement to pension at a time when pension would have become payable, apart from the operation of paragraph 138(2)(a).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-3__sec-144">
            <num>144</num>
            <heading>Person entitled to deferred benefits again becoming an eligible employee etc.</heading>
            <subsection eId="part-IX__dvs-3__sec-144__subsec-1">
              <num>1</num>
              <content>
                <p>Deferred benefits cease to be applicable in respect of a person:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-144__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>subject to subsection 143(2), upon the deferred benefits becoming payable; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-144__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>upon the person again becoming an eligible employee before attaining the age of 65 years.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-3__sec-144__subsec-2">
              <num>2</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-IX__dvs-3__sec-144__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a deferred benefit by way of invalidity pension becomes payable to a person;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-144__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>his or her entitlement to the deferred benefit is cancelled under subsection 76(1) upon his or her again becoming an eligible employee or is cancelled under subsection 143(2) and he or she again becomes an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-144__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>he or she again ceases to be an eligible employee before attaining his or her maximum retiring age by reason of death or retirement on the ground of invalidity;</p>
                </content>
                <content>
                  <p>the annual rate of any pension that becomes payable under this Act to or in respect of him or her upon or after his or her again ceasing to be an eligible employee as referred to in paragraph (c) shall not be less than:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-144__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>in the case of pension payable to the person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-144__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the rate at which the deferred benefit referred to in paragraph (a) would have been payable to him or her if it had not been cancelled; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-144__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if a lesser rate is applicable in relation to him or her under the regulations—that lesser rate; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-144__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>in the case of pension payable in respect of the person:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-144__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the rate at which that pension would have been payable in respect of him or her if the deferred benefit referred to in paragraph (a) had not been cancelled; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-3__sec-144__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>if a lesser rate is applicable in relation to him or her under the regulations—that lesser rate.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
        </division>
        <division eId="part-IX__dvs-4">
          <num>4</num>
          <heading>Miscellaneous</heading>
          <section eId="part-IX__dvs-4__sec-145">
            <num>145</num>
            <heading>Special provisions affecting certain former contributors under certain superannuation schemes</heading>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-1">
              <num>1</num>
              <content>
                <p>Where:</p>
              </content>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person who becomes an eligible employee was, at any time before becoming an eligible employee, a member of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>a superannuation scheme conducted in accordance with the system established in the United Kingdom of Great Britain and Northern Ireland and known as the Federated Superannuation System for Universities; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>a superannuation scheme that was an approved superannuation scheme for the purposes of this section at the time when the person became an eligible employee;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>by virtue of subsection 127(3) a transfer value is to be deemed for the purposes of <date date="1971-05-25">25 May 1971</date> under that superannuation scheme because the person was the owner of a life policy or policies of a kind referred to in that subsection, or because the person was entitled to have the rights of the owner of such a policy or policies assigned to him or her; and<ref href="#dvs-2">Division 2</ref> to have become payable in respect of the person after </p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the person has elected in accordance with paragraph 128(1)(a) to pay to CSC an amount equal to the amount of that transfer value;</p>
                </content>
                <content>
                  <p>the succeeding provisions of this section have effect.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-2">
              <num>2</num>
              <content>
                <p>The person may, within the period within which he or she was entitled to make an election under paragraph 128(1)(a), elect that this section shall have effect in relation to him or her and, where an election is so made, <ref href="#sec-128">section 128</ref> has effect as if the amount referred to in paragraph 128(1)(b), or, if part only of that amount relates to the transfer value referred to in subsection (1) of this section that part of that amount, had been paid to CSC in accordance with that paragraph and CSC had made the payments referred to in paragraphs 128(2)(a) and 128(2)(b) in relation to that amount or that part of that amount, as the case may be.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-3">
              <num>3</num>
              <content>
                <p>An election under subsection (2) does not have effect unless the person who made the election, within the period referred to in that subsection, causes the life policy or life policies referred to in paragraph (1)(b) to be assigned to CSC, free from any mortgages, charges or other encumbrances.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-4">
              <num>4</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>the annual rate of salary of the person upon his or her becoming an eligible employee was greater than the annual remuneration that was payable to him or her in respect of the last employment in which he or she was employed and to which a superannuation scheme referred to in subsection (1) related; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>after the person became an eligible employee his or her salary is increased;</p>
                </content>
                <content>
                  <p>CSC shall so far as is practicable arrange for the amount or amounts of any life policy or life policies assigned to CSC by the person to be increased by the amount or amounts by which the life policy or life policies would have been increased under that scheme, or for the issue of such additional life policy or life policies in relation to the person as would have been issued under that scheme, if he or she had remained a member of the scheme and had been in receipt of an annual remuneration equal to that salary or that increased salary, as the case may be.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-5">
              <num>5</num>
              <content>
                <p>So much of any premium payable in respect of any life policy assigned to CSC in accordance with subsection (3) or issued in accordance with subsection (4) as relates to a period during which the person is an eligible employee shall be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-6">
              <num>6</num>
              <content>
                <p>Where the person is an eligible employee and the amount of the basic contributions payable by him or her at any time is less than the amount that is the prescribed amount in relation to him or her at that time, he or she is liable to pay to CSC an amount equal to the difference and any amount so paid to CSC shall be paid by CSC to the Commonwealth.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-7">
              <num>7</num>
              <content>
                <p>	(7)	Where a person (in this subsection referred to as <b><i>the former contributor</i></b>) makes an election under subsection 137(1) and, within 3 months, he or she becomes employed in employment in respect of which a superannuation scheme referred to in paragraph (1)(a) of this section is applicable and becomes a member of that scheme, then:</p>
              </content>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-7__para-a">
                <num>a</num>
                <content>
                  <p>subject to paragraph (c) of this subsection, <ref href="#dvs-3">Division 3</ref> has effect in relation to him or her as if that employment were public employment and that superannuation scheme were an eligible superannuation scheme;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-7__para-b">
                <num>b</num>
                <content>
                  <p>CSC shall assign to the person administering that superannuation scheme the life policies assigned by the former contributor to CSC in accordance with subsection (3) of this section or issued in relation to the former contributor in accordance with subsection (4) of this section;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-7__para-c">
                <num>c</num>
                <content>
                  <p>the assignment of those life policies in accordance with paragraph (b) of this subsection shall be deemed to constitute the payment of a transfer value in respect of the former contributor in accordance with <ref href="#sec-139">section 139</ref> to the person administering that scheme;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-7__para-d">
                <num>d</num>
                <content>
                  <p>CSC shall:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-7__para-i">
                <num>i</num>
                <content>
                  <p>if the amount of any basic contribution paid by the former contributor to CSC exceeded the amount that was the prescribed amount in relation to him or her at the time of the payment—pay to him or her out of the Superannuation Fund an amount equal to the amount of the excess and the amount of any interest on that excess;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-7__para-ii">
                <num>ii</num>
                <content>
                  <p>pay to him or her out of the Superannuation Fund an amount equal to his or her accumulated supplementary contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-7__para-iii">
                <num>iii</num>
                <content>
                  <p>pay out of the Superannuation Fund and to the Commonwealth an amount equal to the amount that, but for this Part, would have been payable to the former contributor under <ref href="#sec-80">section 80</ref> less any amounts paid to him or her under subparagraphs (i) and (ii) of this paragraph; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-7__para-e">
                <num>e</num>
                <content>
                  <p><ref href="#sec-112">section 112</ref> does not apply in relation to the former contributor.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-7A">
              <num>7A</num>
              <content>
                <p>An amount paid under subparagraph (7)(d)(i) in respect of a particular excess must not be less than the amount of the excess.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-8">
              <num>8</num>
              <content>
                <p>If the life policy or life policies assigned by the person to CSC in accordance with subsection (3) or issued in relation to him or her in accordance with subsection (4) becomes or become payable at or before the time when he or she ceases to be an eligible employee:</p>
              </content>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-8__para-a">
                <num>a</num>
                <content>
                  <p>CSC shall, out of the amount paid to him or her under the policy or policies:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-8__para-i">
                <num>i</num>
                <content>
                  <p>	(i)	pay into the Superannuation Fund an amount equal to the amount (the <b><i>principal amount</i></b>) that, but for subsection (2), would have been paid by CSC into the Superannuation Fund and the amount of any interest on the principal amount;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-8__para-ii">
                <num>ii</num>
                <content>
                  <p>in the case of a policy or policies assigned by the person to CSC in accordance with subsection (3) of this section—pay to the person, or, if he or she is dead, to his or her legal personal representative or, if no legal personal representative can be found, to any individual or individuals that CSC determines, an amount equal to so much of any premiums paid by the person in respect of the policy or policies as related to, or to any part of, the period that commenced on the date on which the transfer value referred to in paragraph (1)(b) of this section is to be deemed for the purposes of <ref href="#dvs-2">Division 2</ref> to have become payable in respect of him or her and ended on the date on which he or she became an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-8__para-iii">
                <num>iii</num>
                <content>
                  <p>pay the balance to the Commonwealth; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-8__para-b">
                <num>b</num>
                <content>
                  <p>a lump sum benefit of an amount equal to the sum of any amounts paid by the person to CSC under subsection (6) is payable to the person, or, if he or she is dead, to his or her legal personal representative or, if no legal personal representative can be found, to any individual or individuals that CSC determines.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-8A">
              <num>8A</num>
              <content>
                <p>An amount paid into the Superannuation Fund under subparagraph (8)(a)(i) in respect of a particular principal amount must not be less than the principal amount.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-9">
              <num>9</num>
              <content>
                <p>Where the person attains his or her minimum retiring age while he or she is an eligible employee or ceases to be such an eligible employee before he or she attains that age, and neither subsection (7) nor subsection (8) applies in relation to him or her, then, if the election made by the person under subsection (2) has not been revoked in accordance with subsection (10):</p>
              </content>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-9__para-a">
                <num>a</num>
                <content>
                  <p>CSC shall surrender the life policy or life policies assigned by him or her to CSC in accordance with subsection (3) or issued in relation to him or her in accordance with subsection (4) and, out of the proceeds of the surrender, shall:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-9__para-i">
                <num>i</num>
                <content>
                  <p>	(i)	pay into the Superannuation Fund an amount equal to the amount (the <b><i>principal amount</i></b>) that, but for subsection (2), would have been paid by CSC into the Superannuation Fund and the amount of any interest on the principal amount;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-9__para-ii">
                <num>ii</num>
                <content>
                  <p>in the case of a policy or policies assigned by the person to CSC in accordance with subsection (3) of this section pay to the person an amount equal to so much of any premiums paid by the person in respect of the policy or policies as related to, or to any part of, the period that commenced on the date on which the transfer value referred to in paragraph (1)(b) of this section is to be deemed for the purposes of <ref href="#dvs-2">Division 2</ref> to have become payable in respect of him or her and ended on the date on which he or she became an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-9__para-iii">
                <num>iii</num>
                <content>
                  <p>pay the balance to the Commonwealth; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-9__para-b">
                <num>b</num>
                <content>
                  <p>a lump sum benefit of an amount equal to the sum of any amounts paid to CSC under subsection (6) shall be paid to the person out of the Consolidated Revenue Fund, which is appropriated accordingly.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-9A">
              <num>9A</num>
              <content>
                <p>An amount paid into the Superannuation Fund under subparagraph (9)(a)(i) in respect of a particular principal amount must not be less than the principal amount.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-10">
              <num>10</num>
              <content>
                <p>A person who has made an election under subsection (2) may, if:</p>
              </content>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-10__para-a">
                <num>a</num>
                <content>
                  <p>he or she has not attained his or her minimum retiring age;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-10__para-b">
                <num>b</num>
                <content>
                  <p>he or she has not ceased to be an eligible employee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-10__para-c">
                <num>c</num>
                <content>
                  <p>the life policy or life policies assigned by him or her to CSC in accordance with subsection (3) or issued in relation to him or her in accordance with subsection (4) has not or have not become payable;</p>
                </content>
                <content>
                  <p>by notice in writing to CSC revoke the election and, in that case, paragraphs (9)(a) and (b) have effect in relation to him or her.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-11">
              <num>11</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> and CSC may agree that a particular superannuation scheme that:</p>
              </content>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-11__para-a">
                <num>a</num>
                <content>
                  <p>provides for benefits by means of life policies; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-11__para-b">
                <num>b</num>
                <content>
                  <p>is an eligible superannuation scheme for the purposes of <ref href="#dvs-3">Division 3</ref>;</p>
                </content>
                <content>
                  <p>is an approved superannuation scheme for the purposes of this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-11A">
              <num>11A</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> and CSC may at any time terminate an agreement made under subsection (11).</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-11B">
              <num>11B</num>
              <content>
                <p>An agreement made under subsection (11) may be expressed to have taken effect on a day earlier than the day on which the agreement is made but not earlier than <date date="1976-07-01">1 July 1976</date>.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-12">
              <num>12</num>
              <content>
                <p>	(12)	CSC must cause notice of the making of an agreement under subsection (11), or of the termination of such an agreement, to be published in the <i>Gazette</i>.</p>
              </content>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-13">
              <num>13</num>
              <content>
                <p>A superannuation scheme is taken, for the purposes of this section, to have been an approved superannuation scheme at a particular time if:</p>
              </content>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-13__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	in respect of a time before 1 July 1994—a declaration in respect of the scheme made by CSC under subsection 145(11) of the <i>Superannuation Act 1976 </i>was, or is taken to have been, in force at that time; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IX__dvs-4__sec-145__subsec-13__para-b">
                <num>b</num>
                <content>
                  <p>in respect of a time on or after that date—an agreement under subsection (11) in respect of the scheme was in force at that time.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IX__dvs-4__sec-145__subsec-15">
              <num>15</num>
              <content>
                <p>	(15)	In this section, <b><i>the prescribed amount</i></b>, in relation to a person at any time, is an amount ascertained in accordance with the formula:</p>
              </content>
              <figure>
                <img src="corpus/images/superannuation-act-1976-fig-50.png" alt=""/>
              </figure>
              <content>
                <p>where:</p>
                <p><b><i>A</i></b> is the amount of the annual premium, or the sum of the amounts of the annual premiums, applicable at that time under the life policy or life policies assigned by him or her to CSC in accordance with subsection (3) or issued in relation to him or her in accordance with subsection (4).</p>
                <p><b><i>B</i></b> is the amount, or the sum of the amounts, payable by him or her under the superannuation scheme referred to in subsection (4) immediately before he or she ceased to be a member of that scheme in respect of the annual premium or the annual premiums under the life policy or life policies assigned by him or her to CSC in accordance with subsection (3); and</p>
                <p><b><i>C</i></b> is the amount of the annual premium, or the sum of the amounts of the annual premiums, applicable under the life policy or life policies assigned by him or her to CSC in accordance with subsection (3) immediately before he or she ceased to be a member of the superannuation scheme referred to in subsection (4).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IX__dvs-4__sec-146">
            <num>146</num>
            <heading>Application of section 112 to payment of transfer value</heading>
            <content>
              <p>Section 112 applies in relation to a payment of a transfer value under <ref href="#sec-139">section 139</ref> as if that payment were a payment of benefit under this Act.</p>
            </content>
          </section>
        </division>
      </part>
      <part eId="part-IXA">
        <num>IXA</num>
        <heading>Commutation of pension: payment of surcharge liability</heading>
        <division eId="part-IXA__dvs-1">
          <num>1</num>
          <heading>Introduction</heading>
          <section eId="part-IXA__dvs-1__sec-146A">
            <num>146A</num>
            <heading>Simplified outline</heading>
            <content>
              <p>The following is a simplified outline of this Part:</p>
              <p>•	If a person is receiving a pension and becomes liable to pay surcharge under an assessment, the person may elect to commute the whole or a part of the pension.</p>
              <p>•	If an election is made, the person will be entitled to a lump sum benefit.</p>
              <p>•	The lump sum benefit must be used to pay the surcharge.</p>
              <p>•	If an election is made, the pension will be reduced.</p>
            </content>
          </section>
          <section eId="part-IXA__dvs-1__sec-146B">
            <num>146B</num>
            <heading>Definitions</heading>
            <content>
              <p>In this Part:</p>
              <p><term refersTo="#term-assessment">assessment</term> has the same meaning as <def>in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.</def></p>
              <p><term refersTo="#term-surcharge">surcharge</term> has the same meaning as <def>in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.</def></p>
              <p><term refersTo="#term-surchargeable-contributions">surchargeable contributions</term> means <def>surchargeable contributions (within the meaning of the Superannuation Contributions Tax (Assessment and Collection) Act 1997) that are attributable to the operation of this Act.</def></p>
            </content>
          </section>
        </division>
        <division eId="part-IXA__dvs-2">
          <num>2</num>
          <heading>Commutation of former eligible employee’s pension</heading>
          <section eId="part-IXA__dvs-2__sec-146C">
            <num>146C</num>
            <heading>Commutation of former eligible employee’s pension—payment of surcharge liability</heading>
            <content>
              <p>Election</p>
            </content>
            <subsection eId="part-IXA__dvs-2__sec-146C__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person is receiving (whether or not by virtue of <ref href="#sec-136">section 136</ref>):</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>a standard age retirement pension; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>a standard early retirement pension; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-iii">
                <num>iii</num>
                <content>
                  <p>an invalidity pension; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-iv">
                <num>iv</num>
                <content>
                  <p>an additional age retirement pension; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-v">
                <num>v</num>
                <content>
                  <p>an additional early retirement pension; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>an assessment is made of the surcharge on the person’s surchargeable contributions for a financial year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	the person becomes liable to pay the surcharge under the assessment in accordance with paragraph 10(4)(c) of the <i>Superannuation Contributions Tax (Assessment and Collection) Act 1997</i>;</p>
                </content>
                <content>
                  <p>the person may, <quantity refersTo="#deadline">within 3 months</quantity> after the assessment was made, give CSC:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>if the person is receiving only one such pension—a written notice electing to commute the whole or a part of that pension to a lump sum benefit equal to the amount specified in the election in relation to the pension; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>if the person is receiving 2 such pensions and wishes to make an election under this subsection in relation to only one of those pensions—a written notice:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>identifying that pension; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>electing to commute the whole or a part of that pension to a lump sum benefit equal to the amount specified in the election in relation to the pension; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-f">
                <num>f</num>
                <content>
                  <p>if the person is receiving 2 such pensions and wishes to make an election under this subsection in relation to both of those pensions—a written notice:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>identifying one of these pensions as the first pension to be commuted; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>electing to commute all of the first pension to a lump sum benefit equal to the amount specified in the election in relation to the first pension; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-1__para-iii">
                <num>iii</num>
                <content>
                  <p>electing to commute the whole or a part of the other pension to a lump sum benefit equal to the amount specified in the election in relation to the other pension.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-2__sec-146C__subsec-2">
              <num>2</num>
              <content>
                <p>An election must be accompanied by:</p>
              </content>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a written notice requesting that the amount of the lump sum benefit be:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>paid to <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>wholly applied in payment of surcharge under the assessment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>a copy of the notice of assessment.</p>
                </content>
                <content>
                  <p>Surcharge commutation amount</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-2__sec-146C__subsec-3">
              <num>3</num>
              <content>
                <p>The amount specified in an election in relation to a particular pension:</p>
              </content>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>must be equal to or less than the amount of the surcharge under the assessment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>must not have the effect of reducing the pension below zero; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	is to be known as the <b><i>surcharge commutation amount</i></b> in relation to the pension for the purposes of this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-2__sec-146C__subsec-4">
              <num>4</num>
              <content>
                <p>The sum of the amounts specified in the elections set out in a notice under paragraph (1)(f) must be equal to or less than the amount of the surcharge under the assessment.</p>
              </content>
              <content>
                <p>Entitlement to lump sum benefit</p>
              </content>
            </subsection>
            <subsection eId="part-IXA__dvs-2__sec-146C__subsec-5">
              <num>5</num>
              <content>
                <p>If a person makes an election under subsection (1) in relation to a pension, the person is entitled to a lump sum benefit equal to the surcharge commutation amount.</p>
              </content>
            </subsection>
            <subsection eId="part-IXA__dvs-2__sec-146C__subsec-6">
              <num>6</num>
              <content>
                <p>If a person is entitled to a lump sum benefit under subsection (5), the liability to pay that benefit must be discharged by:</p>
              </content>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>paying the amount of that benefit to <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> in accordance with the person’s request; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>informing <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> of the person’s request that the amount be wholly applied in payment of surcharge under the assessment concerned.</p>
                </content>
                <content>
                  <p>Reduction of pension</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-2__sec-146C__subsec-7">
              <num>7</num>
              <content>
                <p>If a person makes an election under subsection (1) in relation to a pension, the annual rate of the pension is to be reduced, with effect from the beginning of the day of the election, so that it equals the amount worked out using the following formula:</p>
              </content>
              <figure>
                <img src="corpus/images/superannuation-act-1976-fig-51.png" alt=""/>
              </figure>
              <content>
                <p>where:</p>
                <p><b><i>conversion factor</i></b> means the factor that is applicable to the person under the determination made by CSC under section 146D.</p>
                <p><b><i>pre</i></b><b><i>-</i></b><b><i>commutation election pension rate</i></b> means the annual rate at which the pension was payable to the person immediately before the election was made.</p>
                <p>One election per assessment</p>
              </content>
            </subsection>
            <subsection eId="part-IXA__dvs-2__sec-146C__subsec-8">
              <num>8</num>
              <content>
                <p>A person is not entitled to make more than one election under subsection (1) in relation to a particular assessment unless the elections:</p>
              </content>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-8__para-a">
                <num>a</num>
                <content>
                  <p>relate to different pensions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-8__para-b">
                <num>b</num>
                <content>
                  <p>are made on a single occasion; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-8__para-c">
                <num>c</num>
                <content>
                  <p>are set out in the same notice under paragraph (1)(f).</p>
                </content>
                <content>
                  <p>Elections made before the first pension pay day</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-2__sec-146C__subsec-9">
              <num>9</num>
              <content>
                <p>If an election under subsection (1) is made during the period:</p>
              </content>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-9__para-a">
                <num>a</num>
                <content>
                  <p>beginning on 1 January or 1 July in a year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146C__subsec-9__para-b">
                <num>b</num>
                <content>
                  <p>ending at the end of the first pension pay day after that 1 January or 1 July;</p>
                </content>
                <content>
                  <p>this section has effect as if the election had been made on the first day after that pension pay day.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-IXA__dvs-2__sec-146D">
            <num>146D</num>
            <heading>Conversion factor in relation to surcharge commutation amount</heading>
            <content>
              <p>Standard age retirement pension, standard early retirement pension or invalidity pension</p>
            </content>
            <subsection eId="part-IXA__dvs-2__sec-146D__subsec-1">
              <num>1</num>
              <content>
                <p>CSC must, in accordance with advice received from an actuary, determine in writing, in relation to persons to whom standard age retirement pension, standard early retirement pension, invalidity pension or a deferred benefit by way of any such pension has become payable, the conversion factor that, having regard to:</p>
              </content>
              <paragraph eId="part-IXA__dvs-2__sec-146D__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person’s age when he or she makes an election under <ref href="#sec-146C">section 146C</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146D__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>other relevant factors (if any);</p>
                </content>
                <content>
                  <p>is applicable for the purpose of working out, in relation to the person, the yearly amount that would have to be paid to discharge a liability equal to the person’s surcharge commutation amount (<ref href="#sec-146C">within the meaning of section 146C</ref>).</p>
                  <p>Additional age retirement pension or additional early retirement pension</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-2__sec-146D__subsec-2">
              <num>2</num>
              <content>
                <p>CSC must, in accordance with advice received from an actuary, determine in writing, in relation to persons to whom an additional age retirement pension, an additional early retirement pension or a deferred benefit by way of any such pension has become payable, the conversion factor that, having regard to:</p>
              </content>
              <paragraph eId="part-IXA__dvs-2__sec-146D__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a person’s age when he or she makes an election under <ref href="#sec-146C">section 146C</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-2__sec-146D__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>other relevant factors (if any);</p>
                </content>
                <content>
                  <p>is applicable for the purpose of working out, in relation to the person, the yearly amount that would have to be paid to discharge a liability equal to the person’s surcharge commutation amount (<ref href="#sec-146C">within the meaning of section 146C</ref>).</p>
                  <p>Gazette notice</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-2__sec-146D__subsec-3">
              <num>3</num>
              <content>
                <p>	(3)	A determination under this section must be published in the <i>Gazette</i>.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-IXA__dvs-3">
          <num>3</num>
          <heading>Commutation of spouse’s pension</heading>
          <section eId="part-IXA__dvs-3__sec-146E">
            <num>146E</num>
            <heading>Commutation of spouse’s pension—payment of surcharge liability</heading>
            <content>
              <p>Election</p>
            </content>
            <subsection eId="part-IXA__dvs-3__sec-146E__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	a person (the <b><i>deceased person</i></b>) dies and:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>the deceased person was an eligible employee; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>the deceased person was a pensioner to whom age retirement pension, early retirement pension or invalidity pension was payable; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the deceased person is survived by a spouse; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the spouse is receiving one or more spouse’s pensions (whether or not by virtue of <ref href="#sec-136">section 136</ref>); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>an assessment is made of the surcharge on the deceased person’s surchargeable contributions for a financial year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>	(e)	the spouse becomes liable to pay the surcharge under the assessment in accordance with paragraph 10(4)(ca) of the <i>Superannuation Contributions Tax (Assessment and Collection) Act 1997</i>;</p>
                </content>
                <content>
                  <p>the spouse may, <quantity refersTo="#deadline">within 3 months</quantity> after the assessment was made, give CSC:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-f">
                <num>f</num>
                <content>
                  <p>if the spouse is receiving only one spouse’s pension—a written notice electing to commute the whole or a part of that pension to a lump sum benefit equal to the amount specified in the election in relation to the pension; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-g">
                <num>g</num>
                <content>
                  <p>if the spouse is receiving 2 spouse’s pensions and wishes to make an election under this subsection in relation to only one of these pensions—a written notice:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>identifying that pension; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>electing to commute the whole or a part of that pension to a lump sum benefit equal to the amount specified in the election in relation to the pension; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-h">
                <num>h</num>
                <content>
                  <p>if the spouse is receiving 2 spouse’s pensions and wishes to make an election under this subsection in relation to both of those pensions—a written notice:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>identifying one of those pensions as the first pension to be commuted; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>electing to commute all of the first pension to a lump sum benefit equal to the amount specified in the election in relation to the first pension; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-1__para-iii">
                <num>iii</num>
                <content>
                  <p>electing to commute the whole or a part of the other pension to a lump sum benefit equal to the amount specified in the election in relation to the other pension.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-3__sec-146E__subsec-2">
              <num>2</num>
              <content>
                <p>An election must be accompanied by:</p>
              </content>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a written notice requesting that the amount of the lump sum benefit be:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>paid to <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>wholly applied in payment of surcharge under the assessment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>a copy of the notice of assessment.</p>
                </content>
                <content>
                  <p>Surcharge commutation amount</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-3__sec-146E__subsec-3">
              <num>3</num>
              <content>
                <p>The amount specified in an election in relation to a particular pension:</p>
              </content>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>must be equal to or less than the amount of the surcharge under the assessment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>must not have the effect of reducing the pension below zero; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	is to be known as the <b><i>surcharge commutation amount</i></b> in relation to the pension for the purposes of this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-3__sec-146E__subsec-4">
              <num>4</num>
              <content>
                <p>The sum of the amounts specified in the elections set out in a notice under paragraph (1)(h) must be equal to or less than the amount of the surcharge under the assessment.</p>
              </content>
              <content>
                <p>Entitlement to lump sum benefit</p>
              </content>
            </subsection>
            <subsection eId="part-IXA__dvs-3__sec-146E__subsec-5">
              <num>5</num>
              <content>
                <p>If a spouse makes an election under subsection (1) in relation to a pension, the spouse is entitled to a lump sum benefit equal to the surcharge commutation amount.</p>
              </content>
            </subsection>
            <subsection eId="part-IXA__dvs-3__sec-146E__subsec-6">
              <num>6</num>
              <content>
                <p>If a spouse is entitled to a lump sum benefit under subsection (5), the liability to pay that benefit must be discharged by:</p>
              </content>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>paying the amount of that benefit to <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> in accordance with the spouse’s request; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>informing <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> of the spouse’s request that the amount be wholly applied in payment of surcharge under the assessment concerned.</p>
                </content>
                <content>
                  <p>Reduction of pension</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-3__sec-146E__subsec-7">
              <num>7</num>
              <content>
                <p>If a spouse makes an election under subsection (1) in relation to a pension, the annual rate of the pension is to be reduced in accordance with the method determined by CSC under <ref href="#sec-146F">section 146F</ref>. The reduction takes effect from the beginning of the day of the election.</p>
              </content>
              <content>
                <p>One election per assessment</p>
              </content>
            </subsection>
            <subsection eId="part-IXA__dvs-3__sec-146E__subsec-8">
              <num>8</num>
              <content>
                <p>A spouse is not entitled to make more than one election under subsection (1) in relation to a particular assessment unless the elections:</p>
              </content>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-8__para-a">
                <num>a</num>
                <content>
                  <p>relate to different pensions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-8__para-b">
                <num>b</num>
                <content>
                  <p>are made on a single occasion; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-8__para-c">
                <num>c</num>
                <content>
                  <p>are set out in the same notice under paragraph (1)(h).</p>
                </content>
                <content>
                  <p>Elections made before the first pension pay day</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-3__sec-146E__subsec-9">
              <num>9</num>
              <content>
                <p>If an election under subsection (1) is made during the period:</p>
              </content>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-9__para-a">
                <num>a</num>
                <content>
                  <p>beginning on 1 January or 1 July in a year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146E__subsec-9__para-b">
                <num>b</num>
                <content>
                  <p>ending at the end of the first pension pay day after that 1 January or 1 July;</p>
                </content>
                <content>
                  <p>this section has effect as if the election had been made on the first day after that pension pay day.</p>
                  <p>Part of spouse’s pension</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-3__sec-146E__subsec-10">
              <num>10</num>
              <content>
                <p>To avoid doubt, if subsection 109AB(9) or 110(12) applies to an election under subsection (1) of this section, this section has effect, in relation to the election, as if a reference to the spouse’s pension were a reference to the part of the spouse’s pension concerned.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IXA__dvs-3__sec-146F">
            <num>146F</num>
            <heading>Method for reduction of spouse’s pension in relation to surcharge commutation amount</heading>
            <subsection eId="part-IXA__dvs-3__sec-146F__subsec-1">
              <num>1</num>
              <content>
                <p>CSC must, following consultation with an actuary, determine in writing, in relation to persons who are receiving a spouse’s pension, the method that, having regard to:</p>
              </content>
              <paragraph eId="part-IXA__dvs-3__sec-146F__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a person’s age when he or she makes an election under <ref href="#sec-146E">section 146E</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-3__sec-146F__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>other relevant factors (if any);</p>
                </content>
                <content>
                  <p>is applicable for the purpose of working out, in relation to the person, the yearly amount that would have to be paid to discharge a liability equal to the person’s surcharge commutation amount (<ref href="#sec-146E">within the meaning of section 146E</ref>).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-3__sec-146F__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	A determination under this section is to be published in the <i>Gazette</i>.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-IXA__dvs-4">
          <num>4</num>
          <heading>Commutation of orphan pension</heading>
          <section eId="part-IXA__dvs-4__sec-146G">
            <num>146G</num>
            <heading>Commutation of orphan pension—payment of surcharge liability</heading>
            <content>
              <p>Election</p>
            </content>
            <subsection eId="part-IXA__dvs-4__sec-146G__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	a person (the <b><i>deceased person</i></b>) dies; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>either:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>the deceased person is not survived by a spouse but is survived by a child or children of the deceased person; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>the deceased person is survived by a spouse, the spouse dies, and the spouse is survived by a child or children of the deceased person; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>an orphan pension is payable in respect of the child or children (whether or not by virtue of <ref href="#sec-136">section 136</ref>); and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>an assessment is made of the surcharge on the deceased person’s surchargeable contributions for a financial year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>	(e)	the person to whom the pension is payable (the <b><i>eligible person</i></b>) (who may be the child or one of the children) becomes liable to pay the surcharge under the assessment in accordance with paragraph 10(4)(ca) of the <i>Superannuation Contributions Tax (Assessment and Collection) Act 1997</i>;</p>
                </content>
                <content>
                  <p>the eligible person may, <quantity refersTo="#deadline">within 3 months</quantity> after the assessment was made, give CSC a written notice electing to commute the whole or a part of the orphan pension to a lump sum benefit equal to the amount specified in the election.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-4__sec-146G__subsec-2">
              <num>2</num>
              <content>
                <p>The election must be accompanied by:</p>
              </content>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a written notice requesting that the amount of the lump sum benefit be:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>paid to <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>wholly applied in payment of surcharge under the assessment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>a copy of the notice of assessment.</p>
                </content>
                <content>
                  <p>Surcharge commutation amount</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-4__sec-146G__subsec-3">
              <num>3</num>
              <content>
                <p>The amount specified in the election:</p>
              </content>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>must be equal to or less than the amount of the surcharge under the assessment; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>must not have the effect of reducing the pension below zero; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	is to be known as the <b><i>surcharge commutation amount</i></b> for the purposes of this section.</p>
                </content>
                <content>
                  <p>Entitlement to lump sum benefit</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-4__sec-146G__subsec-4">
              <num>4</num>
              <content>
                <p>If an eligible person makes an election under subsection (1) in relation to a pension, the eligible person is entitled to a lump sum benefit equal to the surcharge commutation amount.</p>
              </content>
            </subsection>
            <subsection eId="part-IXA__dvs-4__sec-146G__subsec-5">
              <num>5</num>
              <content>
                <p>If an eligible person is entitled to a lump sum benefit under subsection (4), the liability to pay that benefit must be discharged by:</p>
              </content>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>paying the amount of that benefit to <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> in accordance with the eligible person’s request; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>informing <role refersTo="#commissioner-of-taxation">the Commissioner of Taxation</role> of the eligible person’s request that the amount be wholly applied in payment of surcharge under the assessment concerned.</p>
                </content>
                <content>
                  <p>Reduction of pension</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-4__sec-146G__subsec-6">
              <num>6</num>
              <content>
                <p>If an eligible person makes an election under subsection (1) in relation to a pension, the annual rate of the pension is to be reduced in accordance with the method determined by CSC under <ref href="#sec-146H">section 146H</ref>. The reduction takes effect from the beginning of the day of the election.</p>
              </content>
              <content>
                <p>One election per assessment</p>
              </content>
            </subsection>
            <subsection eId="part-IXA__dvs-4__sec-146G__subsec-7">
              <num>7</num>
              <content>
                <p>An eligible person is not entitled to make more than one election under subsection (1) in relation to a particular assessment.</p>
              </content>
              <content>
                <p>Elections made before the first pension pay day</p>
              </content>
            </subsection>
            <subsection eId="part-IXA__dvs-4__sec-146G__subsec-8">
              <num>8</num>
              <content>
                <p>If an election under subsection (1) is made during the period:</p>
              </content>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-8__para-a">
                <num>a</num>
                <content>
                  <p>beginning on 1 January or 1 July in a year; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146G__subsec-8__para-b">
                <num>b</num>
                <content>
                  <p>ending at the end of the first pension pay day after that 1 January or 1 July;</p>
                </content>
                <content>
                  <p>this section has effect as if the election had been made on the first day after that pension pay day.</p>
                  <p>Part of orphan pension</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-4__sec-146G__subsec-9">
              <num>9</num>
              <content>
                <p>To avoid doubt, if an orphan pension is apportioned under subsection 115(2), this section has effect, in relation to the portion applicable to a particular child or to particular children, as if a reference to the orphan pension were a reference to that portion.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IXA__dvs-4__sec-146H">
            <num>146H</num>
            <heading>Method for reducing orphan pension in relation to surcharge commutation amount</heading>
            <subsection eId="part-IXA__dvs-4__sec-146H__subsec-1">
              <num>1</num>
              <content>
                <p>CSC must, following consultation with an actuary, determine in writing, in relation to persons to whom orphan pension is payable in respect of a child or children, the method that, having regard to:</p>
              </content>
              <paragraph eId="part-IXA__dvs-4__sec-146H__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the age of the child, or the ages of the children, when the person makes an election under <ref href="#sec-146G">section 146G</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXA__dvs-4__sec-146H__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>other relevant factors (if any);</p>
                </content>
                <content>
                  <p>is applicable for the purpose of working out, in relation to the person, the yearly amount that would have to be paid to discharge a liability equal to the person’s surcharge commutation amount (<ref href="#sec-146G">within the meaning of section 146G</ref>).</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXA__dvs-4__sec-146H__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	A determination under this section is to be published in the <i>Gazette</i>.</p>
              </content>
            </subsection>
          </section>
        </division>
      </part>
      <part eId="part-IXB">
        <num>IXB</num>
        <heading>Family law superannuation splitting</heading>
        <division eId="part-IXB__dvs-1">
          <num>1</num>
          <heading>Preliminary</heading>
          <section eId="part-IXB__dvs-1__sec-146MA">
            <num>146MA</num>
            <heading>Definitions</heading>
            <content>
              <p>In this Part, unless the contrary intention appears:</p>
              <p><term refersTo="#term-additional-pension">additional pension</term> means <def>any of the following: additional age retirement pension referred to in <ref href="#sec-55">section 55</ref> or 136; additional early retirement pension referred to in <ref href="#sec-59">section 59</ref> or 136; spouse’s additional pension referred to in <ref href="#sec-89">section 89</ref>, 93 or 136; associate additional pension.</def></p>
            </content>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-a">
              <num>a</num>
              <content>
                <p>additional age retirement pension referred to in <ref href="#sec-55">section 55</ref> or 136;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-b">
              <num>b</num>
              <content>
                <p>additional early retirement pension referred to in <ref href="#sec-59">section 59</ref> or 136;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-c">
              <num>c</num>
              <content>
                <p>spouse’s additional pension referred to in <ref href="#sec-89">section 89</ref>, 93 or 136;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-d">
              <num>d</num>
              <content>
                <p>associate additional pension.</p>
              </content>
              <content>
                <p><term refersTo="#term-associate-additional-pension">associate additional pension</term> means <def>associate additional pension under <ref href="#sec-146M">section 146M</ref>B.</def></p>
                <p><term refersTo="#term-associate-deferred-benefits">associate deferred benefits</term> means <def>associate deferred benefits under <ref href="#sec-146M">section 146M</ref>C.</def></p>
                <p><term refersTo="#term-associate-deferred-pension">associate deferred pension</term> means <def>associate deferred pension under <ref href="#sec-146M">section 146M</ref>C.</def></p>
                <p><term refersTo="#term-associate-standard-pension">associate standard pension</term> means <def>associate standard pension under <ref href="#sec-146M">section 146M</ref>B.</def></p>
                <p><b><i>base amount</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-a">
              <num>a</num>
              <content>
                <p>for a splitting agreement—the base amount specified in, or calculated under, the agreement; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-b">
              <num>b</num>
              <content>
                <p>	(b)	for a splitting order—the amount allocated under subsection 90XT(4) or 90YY(5) (as the case may be) of the <i>Family Law Act 1975</i>.</p>
              </content>
              <content>
                <p><term refersTo="#term-basic-contributions-amount">basic contributions amount</term> means <def>the amount determined under the Orders.</def></p>
                <p><term refersTo="#term-basic-contributions-component">basic contributions component</term> means <def>the amount calculated by multiplying the basic contributions amount by the transfer factor.</def></p>
                <p><term refersTo="#term-employer-contributions-amount">employer contributions amount</term> means <def>the amount determined under the Orders.</def></p>
                <p><term refersTo="#term-employer-contributions-component">employer contributions component</term> means <def>the amount calculated by multiplying the employer contributions amount by the transfer factor.</def></p>
                <p><b><i>family law value</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-a">
              <num>a</num>
              <content>
                <p>	(a)	in relation to a superannuation interest within the meaning of <i>Family Law Act 1975</i>—the amount determined in accordance with regulations under that Act that apply for the purposes of paragraph 90XT(2)(a) of that Act; or<ref href="#part-VIII">Part VIII</ref>B of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-b">
              <num>b</num>
              <content>
                <p>	(b)	in relation to a superannuation interest within the meaning of <i>Family Law Act 1975</i>—the amount determined in accordance with regulations under that Act that apply for the purposes of paragraph 90YY(2)(a) of that Act.<ref href="#part-VIII">Part VIII</ref>C of the </p>
              </content>
              <content>
                <p>In applying regulations referred to in paragraph (a) or (b), the relevant date is taken to be the date on which the operative time occurs.</p>
                <p><term refersTo="#term-funded-component">funded component</term> means <def>the sum of the following amounts: the basic contributions component; the supplementary contributions component; the employer contributions component; the <ref href="#sec-110S">section 110S</ref>L component; the <ref href="#sec-130B">section 130B</ref> component.</def></p>
              </content>
              <authorialNote placement="end" eId="note-21" marker="21">
                <content>
                  <p>Note:	This amount is determined by applying those regulations, whether or not an order has been made under subsection 90XT(1) or 90YY(1) (as the case may be) of the <i>Family Law Act 1975</i>.</p>
                </content>
              </authorialNote>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-a">
              <num>a</num>
              <content>
                <p>the basic contributions component;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-b">
              <num>b</num>
              <content>
                <p>the supplementary contributions component;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-c">
              <num>c</num>
              <content>
                <p>the employer contributions component;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-d">
              <num>d</num>
              <content>
                <p>the <ref href="#sec-110S">section 110S</ref>L component;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-e">
              <num>e</num>
              <content>
                <p>the <ref href="#sec-130B">section 130B</ref> component.</p>
              </content>
              <content>
                <p><term refersTo="#term-member-spouse">member spouse</term> means <def>a member spouse within the meaning of <ref href="#part-VIIIB">Part VIIIB</ref> or VIIIC of <ref href="">the Family Law Act 1975</ref>.</def></p>
                <p><term refersTo="#term-non-member-spouse">non-member spouse</term> means <def>a non-member spouse within the meaning of <ref href="#part-VIIIB">Part VIIIB</ref> or VIIIC of <ref href="">the Family Law Act 1975</ref>.</def></p>
                <p><term refersTo="#term-non-standard-pension">non-standard pension</term> means <def>pension under this Act other than: standard pension; or additional pension.</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-a">
              <num>a</num>
              <content>
                <p>standard pension; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-b">
              <num>b</num>
              <content>
                <p>additional pension.</p>
              </content>
              <content>
                <p><b><i>operative time</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-a">
              <num>a</num>
              <content>
                <p>	(a)	for a splitting agreement that is a superannuation agreement or a flag lifting agreement within the meaning of <i>Family Law Act 1975</i> or for a splitting order within the meaning of that Part—the time that is the operative time for the purposes of that Part in relation to a payment split under the agreement or order; or<ref href="#part-VIII">Part VIII</ref>B of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-b">
              <num>b</num>
              <content>
                <p>	(b)	for a splitting agreement that is a superannuation agreement or a flag lifting agreement within the meaning of <i>Family Law Act 1975</i> or for a splitting order within the meaning of that Part—the time that is the operative time for the purposes of that Part in relation to a payment split under the agreement or order.<ref href="#part-VIII">Part VIII</ref>C of the </p>
              </content>
              <content>
                <p><term refersTo="#term-orders">Orders</term> means <def>Orders under <ref href="#sec-146M">section 146M</ref>H.</def></p>
                <p><term refersTo="#term-original-interest">original interest</term> means <def>a superannuation interest to which <ref href="#sec-146M">section 146M</ref>B applies.</def></p>
                <p><term refersTo="#term-payment-split">payment split</term> means <def>a payment split within the meaning of <ref href="#part-VIIIB">Part VIIIB</ref> or VIIIC of <ref href="">the Family Law Act 1975</ref>.</def></p>
                <p><term refersTo="#term-scheme-value">scheme value</term> means <def>the amount determined under the Orders.</def></p>
                <p><term refersTo="#term-section-110sl-amount">section 110SL amount</term> means <def>the amount determined under the Orders.</def></p>
                <p><term refersTo="#term-section-110sl-component">section 110SL component</term> means <def>the amount calculated by multiplying the <ref href="#sec-110S">section 110S</ref>L amount by the transfer factor.</def></p>
                <p><term refersTo="#term-section-130b-amount">section 130B amount</term> means <def>the amount determined under the Orders.</def></p>
                <p><term refersTo="#term-section-130b-component">section 130B component</term> means <def>the amount calculated by multiplying the <ref href="#sec-130B">section 130B</ref> amount by the transfer factor.</def></p>
                <p><b><i>splitting agreement</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-a">
              <num>a</num>
              <content>
                <p>	(a)	a superannuation agreement (within the meaning of <i>Family Law Act 1975</i>); or<ref href="#part-VIIIB">Part VIIIB</ref> or VIIIC of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-b">
              <num>b</num>
              <content>
                <p>	(b)	a flag lifting agreement (within the meaning of <i>Family Law Act 1975</i>) that provides for a payment split.<ref href="#part-VIIIB">Part VIIIB</ref> or VIIIC of the </p>
              </content>
              <content>
                <p><term refersTo="#term-splitting-order">splitting order</term> means <def>a splitting order within the meaning of <ref href="#part-VIIIB">Part VIIIB</ref> or VIIIC of <ref href="">the Family Law Act 1975</ref>.</def></p>
                <p><b><i>splitting percentage</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-a">
              <num>a</num>
              <content>
                <p>	(a)	for a splitting agreement—the percentage specified in the agreement under subparagraph 90XJ(1)(c)(iii) or 90YN(1)(c)(iii) (as the case may be) of the <i>Family Law Act 1975</i>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-b">
              <num>b</num>
              <content>
                <p>	(b)	for a splitting order—the percentage specified in the order under subparagraph 90XT(1)(b)(i) or 90YY(1)(b)(i) (as the case may be) of the <i>Family Law Act 1975</i>.</p>
              </content>
              <content>
                <p><term refersTo="#term-standard-pension">standard pension</term> means <def>any of the following: standard age retirement pension referred to in <ref href="#sec-55">section 55</ref> or 136; standard early retirement pension referred to in <ref href="#sec-59">section 59</ref> or 136; invalidity pension; spouse’s pension, other than spouse’s additional pension referred to in <ref href="#sec-89">section 89</ref>, 93 or 136; extra spouse’s pension; associate standard pension; associate deferred pension.</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-a">
              <num>a</num>
              <content>
                <p>standard age retirement pension referred to in <ref href="#sec-55">section 55</ref> or 136;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-b">
              <num>b</num>
              <content>
                <p>standard early retirement pension referred to in <ref href="#sec-59">section 59</ref> or 136;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-c">
              <num>c</num>
              <content>
                <p>invalidity pension;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-d">
              <num>d</num>
              <content>
                <p>spouse’s pension, other than spouse’s additional pension referred to in <ref href="#sec-89">section 89</ref>, 93 or 136;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-e">
              <num>e</num>
              <content>
                <p>extra spouse’s pension;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-f">
              <num>f</num>
              <content>
                <p>associate standard pension;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-g">
              <num>g</num>
              <content>
                <p>associate deferred pension.</p>
              </content>
              <content>
                <p><term refersTo="#term-superannuation-interest">superannuation interest</term> means <def>a superannuation interest within the meaning of <ref href="#part-VIIIB">Part VIIIB</ref> or VIIIC of <ref href="">the Family Law Act 1975</ref>.</def></p>
                <p><term refersTo="#term-supplementary-contributions-amount">supplementary contributions amount</term> means <def>the amount determined under the Orders.</def></p>
                <p><term refersTo="#term-supplementary-contributions-component">supplementary contributions component</term> means <def>the amount calculated by multiplying the supplementary contributions amount by the transfer factor.</def></p>
                <p><b><i>transfer amount</i></b> means:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-a">
              <num>a</num>
              <content>
                <p>if a splitting percentage applies—the amount calculated by multiplying the splitting percentage by the greater of:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-i">
              <num>i</num>
              <content>
                <p>the family law value; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-ii">
              <num>ii</num>
              <content>
                <p>the scheme value; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-b">
              <num>b</num>
              <content>
                <p>if a base amount applies and the scheme value is not more than the family law value—the base amount; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXB__dvs-1__sec-146MA__para-c">
              <num>c</num>
              <content>
                <p>if a base amount applies and the scheme value is more than the family law value—the amount calculated using the formula:</p>
              </content>
              <figure>
                <img src="corpus/images/superannuation-act-1976-fig-52.png" alt=""/>
              </figure>
              <content>
                <p><term refersTo="#term-transfer-factor">transfer factor</term> means <def>the number calculated by dividing the number of whole dollars in the transfer amount by the number of whole dollars in the scheme value.</def></p>
                <p><term refersTo="#term-unfunded-component">unfunded component</term> means <def>the transfer amount reduced by the funded component.</def></p>
              </content>
            </paragraph>
          </section>
        </division>
        <division eId="part-IXB__dvs-2">
          <num>2</num>
          <heading>Benefits for non-member spouse</heading>
          <section eId="part-IXB__dvs-2__sec-146MB">
            <num>146MB</num>
            <heading>Associate pension or deferred benefits for non-member spouse</heading>
            <subsection eId="part-IXB__dvs-2__sec-146MB__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	This section applies to a superannuation interest under this Act (the <b><i>original interest</i></b><b>) </b>if:</p>
              </content>
              <paragraph eId="part-IXB__dvs-2__sec-146MB__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>CSC receives a splitting agreement or splitting order in respect of the original interest; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-2__sec-146MB__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the original interest is not an entitlement to an orphan pension; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-2__sec-146MB__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the member spouse and the non-member spouse are both alive at the operative time; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-2__sec-146MB__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>if a base amount applies—the base amount at the operative time is not more than the family law value or the scheme value.</p>
                </content>
                <content>
                  <p>Pension if operative time in payment phase</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXB__dvs-2__sec-146MB__subsec-2">
              <num>2</num>
              <content>
                <p>If, at the operative time, standard pension is payable in respect of the original interest, then the non-member spouse is entitled to associate standard pension from the operative time, at the rate calculated under the Orders by reference to the transfer amount.</p>
              </content>
            </subsection>
            <subsection eId="part-IXB__dvs-2__sec-146MB__subsec-3">
              <num>3</num>
              <content>
                <p>If, at the operative time, additional pension is payable in respect of the original interest, then the non-member spouse is entitled to associate additional pension from the operative time, at the rate calculated under the Orders by reference to the transfer amount.</p>
              </content>
              <content>
                <p>Deferred benefits if operative time in growth phase</p>
              </content>
            </subsection>
            <subsection eId="part-IXB__dvs-2__sec-146MB__subsec-4">
              <num>4</num>
              <content>
                <p>If, at the operative time, standard pension is not payable in respect of the original interest, then the non-member spouse is entitled to associate deferred benefits in accordance with <ref href="#sec-146M">section 146M</ref>C.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IXB__dvs-2__sec-146MC">
            <num>146MC</num>
            <heading>Associate deferred benefits</heading>
            <subsection eId="part-IXB__dvs-2__sec-146MC__subsec-1">
              <num>1</num>
              <content>
                <p>Associate deferred benefits consist of:</p>
              </content>
              <paragraph eId="part-IXB__dvs-2__sec-146MC__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a lump sum equal to the funded component of the transfer amount, plus interest determined under <ref href="#sec-154A">section 154A</ref>; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-2__sec-146MC__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>an associate deferred pension at an annual rate calculated under the Orders by reference to the unfunded component.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXB__dvs-2__sec-146MC__subsec-2">
              <num>2</num>
              <content>
                <p>The benefits become payable at the later of:</p>
              </content>
              <paragraph eId="part-IXB__dvs-2__sec-146MC__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the operative time; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-2__sec-146MC__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the earliest of the following dates:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-2__sec-146MC__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>if CSC is satisfied that the non-member spouse has, because of invalidity or physical or mental incapacity, become totally and permanently incapacitated within the meaning of <ref href="#part-IVA">Part IVA</ref>—the date that CSC considers to have been the date on which the person became so incapacitated;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-2__sec-146MC__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>a date notified to CSC under subsection (3);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-2__sec-146MC__subsec-2__para-iii">
                <num>iii</num>
                <content>
                  <p>the 65th anniversary of the non-member spouse’s birth.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXB__dvs-2__sec-146MC__subsec-3">
              <num>3</num>
              <content>
                <p>The non-member spouse may give a written notice to CSC specifying a date that is not earlier than the 55th anniversary of the non-member spouse’s birth. However, the notice has no effect if, under the SIS Act, the associate deferred pension is not permitted to be paid in cash to the non-member spouse from the specified date.</p>
              </content>
            </subsection>
            <subsection eId="part-IXB__dvs-2__sec-146MC__subsec-4">
              <num>4</num>
              <content>
                <p>The benefits are not payable unless:</p>
              </content>
              <paragraph eId="part-IXB__dvs-2__sec-146MC__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>a written application has been made to CSC requesting payment of the benefits; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-2__sec-146MC__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>the applicant has given CSC any information that is necessary to enable CSC to determine whether the benefits are payable.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXB__dvs-2__sec-146MC__subsec-5">
              <num>5</num>
              <content>
                <p>If the non-member spouse dies before the benefits become payable, CSC must pay the following amounts to the legal personal representative or, if no legal personal representative can be found, to any individual or individuals that CSC determines:</p>
              </content>
              <paragraph eId="part-IXB__dvs-2__sec-146MC__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>the amount referred to in paragraph (1)(a);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-2__sec-146MC__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>an amount calculated under the Orders in respect of the associate deferred pension.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXB__dvs-2__sec-146MC__subsec-6">
              <num>6</num>
              <content>
                <p>When the amount referred to in paragraph (1)(a) becomes payable, or is paid under paragraph (5)(a), an equal amount must be paid out of the Superannuation Fund to the Commonwealth.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IXB__dvs-2__sec-146MD">
            <num>146MD</num>
            <heading>Commutation of small associate pension</heading>
            <subsection eId="part-IXB__dvs-2__sec-146MD__subsec-1">
              <num>1</num>
              <content>
                <p>If:</p>
              </content>
              <paragraph eId="part-IXB__dvs-2__sec-146MD__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the total annual rate of associate standard pension and associate additional pension (if any) to which the non-member spouse becomes entitled; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-2__sec-146MD__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the annual rate of associate deferred pension to which the non-member spouse becomes entitled;</p>
                </content>
                <content>
                  <p>is less than the amount determined under the Orders, then the non-member spouse may elect to commute those pensions or that pension.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXB__dvs-2__sec-146MD__subsec-2">
              <num>2</num>
              <content>
                <p>The election must be made in writing to CSC not later than 3 months after the non-member spouse becomes entitled to the pensions or pension.</p>
              </content>
            </subsection>
            <subsection eId="part-IXB__dvs-2__sec-146MD__subsec-3">
              <num>3</num>
              <content>
                <p>If the non-member spouse makes the election, then the non-member spouse is entitled instead to:</p>
              </content>
              <paragraph eId="part-IXB__dvs-2__sec-146MD__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>if paragraph (1)(a) applies—a lump sum equal to the transfer amount; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-2__sec-146MD__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>if paragraph (1)(b) applies—a lump sum calculated under the Orders.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
        </division>
        <division eId="part-IXB__dvs-3">
          <num>3</num>
          <heading>Reduction of benefits for member spouse</heading>
          <section eId="part-IXB__dvs-3__sec-146ME">
            <num>146ME</num>
            <heading>Operative time during growth phase—reduction of benefits</heading>
            <subsection eId="part-IXB__dvs-3__sec-146ME__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies if:</p>
              </content>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>at the operative time, standard pension is not payable in respect of the original interest; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the original interest is not an entitlement to associate deferred benefits.</p>
                </content>
                <content>
                  <p>Reduction of accumulated contributions etc.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXB__dvs-3__sec-146ME__subsec-2">
              <num>2</num>
              <content>
                <p>The following amounts are reduced in respect of the original interest:</p>
              </content>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the accumulated basic contributions are reduced by the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the basic contributions component; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the interest accruing on that component after the operative time;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the accumulated supplementary contributions are reduced by the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the supplementary contributions component; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the interest accruing on that component after the operative time;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>the accumulated employer contributions are reduced by the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the employer contributions component; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the interest accruing on that component after the operative time;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-d">
                <num>d</num>
                <content>
                  <p>any benefit under <ref href="#sec-110S">section 110S</ref>N is reduced by the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the <ref href="#sec-110S">section 110S</ref>L component; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the interest accruing on that component after the operative time;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-e">
                <num>e</num>
                <content>
                  <p>any benefit under <ref href="#sec-130D">section 130D</ref> is reduced by the sum of:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>the <ref href="#sec-130B">section 130B</ref> component; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>the interest accruing on that component after the operative time.</p>
                </content>
                <content>
                  <p>Reduction of later salary-based pension</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXB__dvs-3__sec-146ME__subsec-3">
              <num>3</num>
              <content>
                <p>	(3)	If, after the operative time, salary-based pension (the <b><i>original pension</i></b>) becomes payable to the member spouse in respect of the original interest, then the annual rate of the original pension is reduced to the amount worked out using the formula:</p>
              </content>
              <figure>
                <img src="corpus/images/superannuation-act-1976-fig-53.png" alt=""/>
              </figure>
              <authorialNote placement="end" eId="note-22" marker="22">
                <content>
                  <p>Note:	If the member spouse dies without becoming entitled to salary-based pension, then subsection (3) will nevertheless result in an indirect reduction of any spouse’s pension that becomes payable to a surviving spouse. This happens because the amount of the spouse’s pension is based on the amount of invalidity pension (salary-based pension) that would have become payable to the member spouse at the time of death.</p>
                </content>
              </authorialNote>
              <content>
                <p>Multiple interest splits for same original interest</p>
              </content>
            </subsection>
            <subsection eId="part-IXB__dvs-3__sec-146ME__subsec-4">
              <num>4</num>
              <content>
                <p>If, before the original pension becomes payable, the original interest has been split more than once (that is to say, <ref href="#sec-146M">section 146M</ref>B has applied more than once), then, in applying the formula in subsection (3), the reduction factor is to be replaced by the number calculated using the following steps, based on the chronological order of the operative times (starting with the earliest):</p>
              </content>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	calculate a factor (the <b><i>interim factor</i></b>) using the steps in paragraphs (a) to (c) of the definition of <b><i>reduction factor</i></b> in subsection (6);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	calculate a factor (the <b><i>interim factor</i></b>) for the next split (the <b><i>current split</i></b>), using the formula:</p>
                </content>
                <figure>
                  <img src="corpus/images/superannuation-act-1976-fig-54.png" alt=""/>
                </figure>
                <content>
                  <p>where:</p>
                  <p>		<b><i>unreduced current factor</i></b> means the number calculated using the steps in paragraphs (a) and (b) of the definition of <b><i>reduction factor</i></b> in subsection (6);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-4__para-c">
                <num>c</num>
                <content>
                  <p>calculate a factor for each remaining split (if any), using the formula in paragraph (b);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-4__para-d">
                <num>d</num>
                <content>
                  <p>add together the factors calculated under paragraphs (a) to (c).</p>
                </content>
                <content>
                  <p>Reduction not to affect later non-standard pension</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXB__dvs-3__sec-146ME__subsec-5">
              <num>5</num>
              <content>
                <p>A reduction under subsection (3) is to be disregarded in calculating the amount of any non-standard pension that later becomes payable.</p>
              </content>
              <authorialNote placement="end" eId="note-23" marker="23">
                <content>
                  <p>Note:	For example, the reduction will be disregarded in calculating the amount of orphan pension payable in respect of a child of the member spouse after the member spouse’s death.</p>
                </content>
              </authorialNote>
            </subsection>
            <subsection eId="part-IXB__dvs-3__sec-146ME__subsec-6">
              <num>6</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>age factor</i></b> means:</p>
              </content>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>if the age in full years is 65 or more—1; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>if the age in full years is less than 65—1 reduced by 0.02 per year from 64 years to 60 years, and then by 0.03 per year from 59 years to 31 years.</p>
                </content>
                <content>
                  <p><b><i>final salary amount</i></b> means the number of whole dollars in the member spouse’s final annual rate of salary.</p>
                  <p><b><i>original pension amount</i></b> means the number of whole dollars in the original pension.</p>
                  <p><b><i>reduction factor</i></b> means the number worked out as follows:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	calculate a number (the <b><i>service factor</i></b>), by reference to the member spouse’s period of contributory service before the operative time, by adding:</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-6__para-i">
                <num>i</num>
                <content>
                  <p>for service that occurred within the first 20 years:</p>
                </content>
                <content>
                  <p>(A)	0.02 for each full year; and</p>
                  <p>(B)	0.02/365 for each left-over day; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-6__para-ii">
                <num>ii</num>
                <content>
                  <p>for service that occurred within the next 10 years:</p>
                </content>
                <content>
                  <p>(A)	0.01 for each full year; and</p>
                  <p>(B)	0.01/365 for each left-over day; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-6__para-iii">
                <num>iii</num>
                <content>
                  <p>for service that occurred within the next 10 years:</p>
                </content>
                <content>
                  <p>(A)	0.0025 for each full year; and</p>
                  <p>(B)	0.0025/365 for each left-over day;</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>if the original pension is age retirement pension or early retirement pension, multiply the service factor by the age factor (based on the member spouse’s age in full years at the time when the original pension became payable);</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146ME__subsec-6__para-c">
                <num>c</num>
                <content>
                  <p>multiply the number worked out under paragraphs (a) and (b) by the transfer factor.</p>
                </content>
                <content>
                  <p><b><i>salary</i></b><b><i>-</i></b><b><i>based pension</i></b> means a pension that is calculated by reference to the member spouse’s final annual rate of salary.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-IXB__dvs-3__sec-146MF">
            <num>146MF</num>
            <heading>Operative time during growth phase—reduction where original interest is entitlement to associate deferred benefits</heading>
            <subsection eId="part-IXB__dvs-3__sec-146MF__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies if:</p>
              </content>
              <paragraph eId="part-IXB__dvs-3__sec-146MF__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>at the operative time, standard pension is not payable in respect of the original interest; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-IXB__dvs-3__sec-146MF__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the original interest is an entitlement to associate deferred benefits.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-IXB__dvs-3__sec-146MF__subsec-2">
              <num>2</num>
              <content>
                <p>The deferred benefits, when they become payable, are reduced in accordance with the Orders.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-IXB__dvs-3__sec-146MG">
            <num>146MG</num>
            <heading>Operative time during payment phase—reduction of pension</heading>
            <subsection eId="part-IXB__dvs-3__sec-146MG__subsec-1">
              <num>1</num>
              <content>
                <p>If, at the operative time, standard pension is payable in respect of the original interest, then the annual rate of that pension is reduced to the amount calculated under the Orders.</p>
              </content>
            </subsection>
            <subsection eId="part-IXB__dvs-3__sec-146MG__subsec-2">
              <num>2</num>
              <content>
                <p>If, at the operative time, additional pension is payable in respect of the original interest, then the annual rate of that pension is reduced to the amount calculated under the Orders.</p>
              </content>
            </subsection>
            <subsection eId="part-IXB__dvs-3__sec-146MG__subsec-3">
              <num>3</num>
              <content>
                <p>A reduction under this section is to be disregarded in calculating the amount of any non-standard pension that later becomes payable.</p>
              </content>
              <authorialNote placement="end" eId="note-24" marker="24">
                <content>
                  <p>Note:	For example, the reduction will be disregarded in calculating the amount of orphan pension payable in respect of the child of the member spouse after the member spouse’s death.</p>
                </content>
              </authorialNote>
            </subsection>
          </section>
        </division>
        <division eId="part-IXB__dvs-4">
          <num>4</num>
          <heading>Miscellaneous</heading>
          <section eId="part-IXB__dvs-4__sec-146MH">
            <num>146MH</num>
            <heading>Ministerial Orders</heading>
            <subsection eId="part-IXB__dvs-4__sec-146MH__subsec-1">
              <num>1</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> may, by legislative instrument, make Orders prescribing matters required or permitted by this Part to be prescribed.</p>
              </content>
            </subsection>
            <subsection eId="part-IXB__dvs-4__sec-146MH__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	Despite anything in regulations made for the purposes of paragraph 44(2)(b) of the <i>Legislation Act 2003</i>, section 42 (disallowance) of that Act applies to an Order made under subsection (1) of this section.</p>
              </content>
            </subsection>
          </section>
        </division>
      </part>
      <part eId="part-IXC">
        <num>IXC</num>
        <heading>Release of benefits to meet deferred Division 293 and 296 tax liabilities</heading>
        <section eId="part-IXC__sec-146RA">
          <num>146RA</num>
          <heading>Definitions</heading>
          <content>
            <p>In this Part:</p>
            <p><term refersTo="#term-release-authority-lump-sum">release authority lump sum</term> has the meaning given by <def><ref href="#sec-146R">section 146R</ref>B.</def></p>
          </content>
        </section>
        <section eId="part-IXC__sec-146RB">
          <num>146RB</num>
          <heading>Release of benefits under a release authority</heading>
          <subsection eId="part-IXC__sec-146RB__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	A lump sum (the <b><i>release authority lump sum</i></b>) may be paid at a time in compliance with a release authority issued to a person under item 3 or 4 of the table in subsection 135-10(1) in Schedule 1 to the <i>Taxation Administration Act 1953 </i>and given to CSC in accordance with Subdivision 135-B in that Schedule if:</p>
            </content>
            <paragraph eId="part-IXC__sec-146RB__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>at or before that time, the person gives CSC written notice of the person’s election under <ref href="#sec-146R">section 146R</ref>C of this Act (which deals with the reduction of benefits to reflect the release authority lump sum); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXC__sec-146RB__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>at that time, either:</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXC__sec-146RB__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>there is no surcharge deduction amount in relation to the person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXC__sec-146RB__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>subsection (2) applies.</p>
              </content>
              <authorialNote placement="end" eId="note-25" marker="25">
                <content>
                  <p>Note:	The purpose of the release authority is to allow a lump sum to be paid to the Commissioner to meet a debt the person has under Subdivision 133-C or 134-C in Schedule 1 to the <i>Taxation Administration Act 1953</i>.</p>
                </content>
              </authorialNote>
              <content>
                <p>Surcharge election must be made or forgone</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IXC__sec-146RB__subsec-2">
            <num>2</num>
            <content>
              <p>This subsection applies if any of the following are satisfied:</p>
            </content>
            <paragraph eId="part-IXC__sec-146RB__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>the person has made an election under <ref href="#sec-80B">section 80B</ref> or 80C (which deal with the adjustment of benefits to take account of the surcharge deduction amount);</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXC__sec-146RB__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>the person has not made an election under either of those sections and the periods within which such elections may be made have expired;</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXC__sec-146RB__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>the person gives CSC written notice that the person forgoes making an election under both of those sections.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-IXC__sec-146RC">
          <num>146RC</num>
          <heading>Election specifying which benefit is to be reduced</heading>
          <subsection eId="part-IXC__sec-146RC__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	A person who gives CSC a release authority in accordance with <i>Taxation Administration Act 1953</i> may make an election specifying which of the following is to be reduced to reflect the release authority lump sum:<ref href="#dvs-135">Division 135</ref> in Schedule 1 to the </p>
            </content>
            <paragraph eId="part-IXC__sec-146RC__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a lump sum benefit to which the person is (or is about to become) entitled under this Act (unless the lump sum benefit has already been paid);</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXC__sec-146RC__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>a pension to which the person is (or is about to become) entitled under this Act (whether or not the pension has started to be paid).</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IXC__sec-146RC__subsec-2">
            <num>2</num>
            <content>
              <p>However, a person cannot specify that 2 or more benefits are to be reduced to reflect a release authority lump sum, unless the person elects to reduce all, or all but one, of the specified benefits to zero.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-IXC__sec-146RD">
          <num>146RD</num>
          <heading>Limit on amount that may be released</heading>
          <subsection eId="part-IXC__sec-146RD__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	In addition to any requirements in <i>Taxation Administration Act 1953</i>, the amount of a release authority lump sum must not have the effect that a benefit specified in an election under section 146RC is reduced below zero.<ref href="#dvs-135">Division 135</ref> in Schedule 1 to the </p>
            </content>
          </subsection>
          <subsection eId="part-IXC__sec-146RD__subsec-2">
            <num>2</num>
            <content>
              <p>For the purpose of subsection (1), the effect of a release authority lump sum on the amount of a benefit specified in an election under <ref href="#sec-146R">section 146R</ref>C is to be worked out after taking account of:</p>
            </content>
            <paragraph eId="part-IXC__sec-146RD__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>the person’s surcharge deduction amount (if any); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXC__sec-146RD__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>any reduction under <ref href="#sec-79D">section 79D</ref> (which deals with reductions for early release lump sums); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXC__sec-146RD__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>any reductions under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IXB">Part IXB</ref> (which deals with family law splitting).</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IXC__sec-146RD__subsec-3">
            <num>3</num>
            <content>
              <p>Apart from subsection (2), the amount of a release authority lump sum is not to be reduced under any provision of this Act.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-IXC__sec-146RE">
          <num>146RE</num>
          <heading>Calculation of benefits after payment of release authority lump sum</heading>
          <subsection eId="part-IXC__sec-146RE__subsec-1">
            <num>1</num>
            <content>
              <p>If a release authority lump sum is paid in relation to a release authority issued to a person, the benefits to which the person is entitled under this Act must be reduced to reflect the release authority lump sum, in accordance with the person’s election under <ref href="#sec-146R">section 146R</ref>C.</p>
            </content>
          </subsection>
          <subsection eId="part-IXC__sec-146RE__subsec-2">
            <num>2</num>
            <content>
              <p>If the election specifies that a pension is to be reduced (but not to zero), the annual rate of the pension is to be reduced so that it equals the amount worked out using this formula:</p>
            </content>
            <figure>
              <img src="corpus/images/superannuation-act-1976-fig-55.png" alt=""/>
            </figure>
            <content>
              <p>where:</p>
              <p><b><i>conversion factor</i></b> means the factor that is applicable to the person under the determination made by CSC under subsection (4).</p>
              <p><b><i>pre</i></b><b><i>-</i></b><b><i>reduction rate</i></b> means the annual rate of the pension that would, apart from this section (but having regard to any other provisions of this Act that affect that rate), be payable to the person on the pension reduction day mentioned in subsection (3).</p>
              <p><b><i>reduced release authority lump sum</i></b> means:</p>
            </content>
            <paragraph eId="part-IXC__sec-146RE__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>the amount of the release authority lump sum, reduced by the sum of each reduction made under a previous application of this section to a lump sum benefit to which the person is entitled; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXC__sec-146RE__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>if more than one release authority lump sum is paid in relation to release authorities issued to the person—the total amount of those release authority lump sums, reduced by the sum of each reduction made under an application of this section, before the last of those release authority lump sums is paid, to a lump sum benefit to which the person is entitled.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IXC__sec-146RE__subsec-3">
            <num>3</num>
            <content>
              <p>	(3)	The reduction mentioned in subsection (2) takes effect from the day (the <b><i>pension reduction day</i></b>) that is:</p>
            </content>
            <paragraph eId="part-IXC__sec-146RE__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>if the pension has not started to be paid—the first pension pay day; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-IXC__sec-146RE__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>if the pension has started to be paid—the first pension pay day that occurs 14 days after the release authority was given to CSC.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-IXC__sec-146RE__subsec-4">
            <num>4</num>
            <content>
              <p>CSC may, by legislative instrument, determine the conversion factor, or the method for working out the conversion factor, for the purposes of subsection (2).</p>
            </content>
          </subsection>
        </section>
      </part>
      <part eId="part-X">
        <num>X</num>
        <heading>Pension increases on and after 1 January 2002</heading>
        <section eId="part-X__sec-147">
          <num>147</num>
          <heading>Interpretation</heading>
          <subsection eId="part-X__sec-147__subsec-1">
            <num>1</num>
            <content>
              <p>In this Part, unless the contrary intention appears:</p>
            </content>
            <intro>
              <p><term refersTo="#term-first-quarter">first quarter</term> means:</p>
            </intro>
            <paragraph eId="part-X__sec-147__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>for a half-year beginning on 1 January in a year—the March quarter of the year; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-147__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>for a half-year beginning on 1 July in a year—the September quarter of the year.</p>
              </content>
              <content>
                <p><term refersTo="#term-half-year">half-year</term> means <def>a period of 6 months beginning on 1 January or 1 July in any year.</def></p>
                <p><term refersTo="#term-pension-to-which-this-part-applies">pension to which this Part applies</term> means <def>a pension payable under this Act other than: additional age retirement pension payable by virtue of paragraph 55(1)(b) or 55(2)(b); additional early retirement pension payable by virtue of paragraph 59(b); spouse’s additional pension payable by virtue of paragraph 89(1)(b); spouse’s additional pension payable by virtue of paragraph 93(1)(b); partial invalidity pension; or associate additional pension under <ref href="#part-IXB">Part IXB</ref>; or deferred benefit by way of pension of a kind referred to in paragraph (a), (b), (c) or (d).</def></p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-147__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>additional age retirement pension payable by virtue of paragraph 55(1)(b) or 55(2)(b);</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-147__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>additional early retirement pension payable by virtue of paragraph 59(b);</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-147__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>spouse’s additional pension payable by virtue of paragraph 89(1)(b);</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-147__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>spouse’s additional pension payable by virtue of paragraph 93(1)(b);</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-147__subsec-1__para-e">
              <num>e</num>
              <content>
                <p>partial invalidity pension; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-147__subsec-1__para-ea">
              <num>ea</num>
              <content>
                <p>associate additional pension under <ref href="#part-IXB">Part IXB</ref>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-147__subsec-1__para-f">
              <num>f</num>
              <content>
                <p>deferred benefit by way of pension of a kind referred to in paragraph (a), (b), (c) or (d).</p>
              </content>
              <content>
                <p><term refersTo="#term-prescribed-half-year">prescribed half-year</term> means <def>the half-year commencing on 1 January 2002 or a subsequent half-year.</def></p>
                <p><term refersTo="#term-statistician">Statistician</term> means <def>the Australian Statistician.</def></p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-X__sec-147__subsec-2">
            <num>2</num>
            <content>
              <p>Subject to subsection (3), if at any time, whether before or after the commencement of this Act, the Statistician has published or publishes in respect of a particular first quarter in a half-year an all groups consumer price index number for the weighted average of the 8 capital cities in substitution for an index number previously published by him or her in respect of that quarter, the publication of the later index number shall be disregarded for the purposes of this Part.</p>
            </content>
          </subsection>
          <subsection eId="part-X__sec-147__subsec-3">
            <num>3</num>
            <content>
              <p>If at any time, whether before or after the commencement of this Act, the Statistician has changed or changes the index reference period for the Consumer Price Index, then, for the purposes of the application of this Part after the change took place or takes place, regard shall be had only to index numbers published in terms of the new index reference period.</p>
            </content>
          </subsection>
          <subsection eId="part-X__sec-147__subsec-4">
            <num>4</num>
            <content>
              <p>If the prescribed percentage for the purposes of <ref href="#sec-148">section 148</ref> is or includes a fraction of one-tenth of 1 per centum:</p>
            </content>
            <paragraph eId="part-X__sec-147__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>where that fraction is less than one-half of one-tenth—that fraction shall be disregarded; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-147__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>where that fraction is not less than one-half of one-tenth—that fraction shall be treated as one-tenth.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-X__sec-148">
          <num>148</num>
          <heading>Increases in pensions</heading>
          <subsection eId="part-X__sec-148__subsec-1">
            <num>1</num>
            <content>
              <p>Subject to this Part, if the all groups consumer price index number for the weighted average of the 8 capital cities published by the Statistician in respect of the first quarter of the half-year immediately preceding a prescribed half-year exceeds the highest all groups consumer price index number for the weighted average of the 8 capital cities published by the Statistician in respect of the first quarter in any earlier half-year, not being a half-year earlier than the half-year that commenced on <date date="1985-07-01">1 July 1985</date>, a person who was in receipt of a pension to which this Part applies immediately before the commencement of that prescribed half-year is entitled to an increase, as ascertained in accordance with this section, in the rate at which the pension was payable immediately before the commencement of that prescribed half-year.</p>
            </content>
          </subsection>
          <subsection eId="part-X__sec-148__subsec-2">
            <num>2</num>
            <content>
              <p>The increase provided for by subsection (1) in the rate at which a pension was payable to a person immediately before the commencement of a prescribed half-year is the prescribed percentage of that rate or, in the case of a pension in respect of which provision is made by <ref href="#sec-149">section 149</ref>, the prescribed percentage of such rate as is applicable under that section to the pension for the purposes of this subsection.</p>
            </content>
          </subsection>
          <subsection eId="part-X__sec-148__subsec-3">
            <num>3</num>
            <content>
              <p>	(3)	For the purposes of this section, the prescribed percentage, in relation to a prescribed half-year, is the percentage that represents 
A – B expressed as a percentage of <b>B</b>, where:</p>
            </content>
            <content>
              <p><b><i>A</i></b> is the all groups consumer price index number for the weighted average of the 8 capital cities published by the Statistician in respect of the first quarter of the half-year immediately preceding the prescribed half-year; and</p>
              <p><b><i>B</i></b> is the highest all groups consumer price index number for the weighted average of the 8 capital cities published by the Statistician in respect of the first quarter of any half-year earlier than the half-year immediately preceding the prescribed half-year but not being earlier than the half-year that commenced on 1 July 1985.</p>
            </content>
          </subsection>
          <subsection eId="part-X__sec-148__subsec-4">
            <num>4</num>
            <content>
              <p>Where, by reason of the death on 30 June or 31 December (as the case requires) in the half-year immediately preceding a prescribed half-year of a person in receipt of a pension under this Act, a pension to which this Part applies becomes payable on the following day to another person, that other person shall be entitled to such an increase in the rate of that pension as the person would have been entitled to had the pension become payable to the person on that 30 June or 31 December (as the case requires).</p>
            </content>
          </subsection>
        </section>
        <section eId="part-X__sec-149">
          <num>149</num>
          <heading>Increase payable in respect of part only of certain pensions</heading>
          <content>
            <p>For the purposes of subsection 148(2), the rate applicable to a pension is:</p>
          </content>
          <paragraph eId="part-X__sec-149__para-a">
            <num>a</num>
            <content>
              <p>in the case of invalidity pension payable to a person in accordance with <ref href="#sec-67">section 67</ref>—an amount per annum equal to the annual rate at which invalidity pension would, immediately before the commencement of the relevant prescribed half-year, have been payable to the person in accordance with <ref href="#sec-68">section 68</ref> if the person had made an election under subsection 68(1);</p>
            </content>
          </paragraph>
          <paragraph eId="part-X__sec-149__para-b">
            <num>b</num>
            <content>
              <p>in the case of invalidity pension payable to a person in accordance with <ref href="#sec-70">section 70</ref>—an amount per annum equal to the annual rate at which invalidity pension would, immediately before the commencement of the relevant prescribed half-year, have been payable to the person in accordance with <ref href="#sec-71">section 71</ref> if the person had made an election under subsection 71(1);</p>
            </content>
          </paragraph>
          <paragraph eId="part-X__sec-149__para-c">
            <num>c</num>
            <content>
              <p>in the case of spouse’s pension payable to a person in accordance with <ref href="#sec-82">section 82</ref>—an amount per annum equal to the annual rate at which spouse’s pension would, immediately before the commencement of the relevant prescribed half-year, have been payable to the person in accordance with <ref href="#sec-83">section 83</ref> if the person had made an election under subsection 83(1);</p>
            </content>
          </paragraph>
          <paragraph eId="part-X__sec-149__para-d">
            <num>d</num>
            <content>
              <p>in the case of spouse’s pension payable to a person in accordance with <ref href="#sec-85">section 85</ref>—an amount per annum equal to the annual rate at which spouse’s pension would, immediately before the commencement of the relevant prescribed half-year, have been payable to the person in accordance with <ref href="#sec-86">section 86</ref> if the person had made an election under subsection 86(1);</p>
            </content>
          </paragraph>
          <paragraph eId="part-X__sec-149__para-e">
            <num>e</num>
            <content>
              <p>in the case of spouse’s pension payable to the spouse of a deceased invalidity pensioner in accordance with <ref href="#sec-96">section 96</ref>, being an invalidity pensioner to whom invalidity pension was payable in accordance with <ref href="#sec-67">section 67</ref> or 70—an amount per annum equal to the annual rate at which spouse’s pension would, immediately before the commencement of the relevant prescribed half-year, have been payable to the spouse in accordance with <ref href="#sec-96">section 96</ref> if the deceased invalidity pensioner had made an election under subsection 68(1) or 71(1), as the case may be, and invalidity pension had been payable to him or her in accordance with <ref href="#sec-68">section 68</ref> or 71, as the case may be;</p>
            </content>
          </paragraph>
          <paragraph eId="part-X__sec-149__para-f">
            <num>f</num>
            <content>
              <p>in the case of orphan pension payable in respect of the eligible child or eligible children of a deceased eligible employee in accordance with <ref href="#sec-98">section 98</ref>, being a case where an amount equal to the deceased eligible employee’s accumulated contributions has not been paid out of the Fund under <ref href="#sec-111">section 111</ref>—an amount per annum equal to the annual rate at which orphan pension would, immediately before the commencement of the relevant prescribed half-year, have been payable in respect of the eligible child or eligible children in accordance with <ref href="#sec-98">section 98</ref> if an amount equal to the deceased eligible employee’s accumulated contributions had been paid out of the Fund under <ref href="#sec-111">section 111</ref>;</p>
            </content>
          </paragraph>
          <paragraph eId="part-X__sec-149__para-g">
            <num>g</num>
            <content>
              <p>in the case of orphan pension payable in respect of the eligible child or children of a deceased eligible employee in accordance with <ref href="#sec-100">section 100</ref>, being a case where an amount equal to the deceased eligible employee’s accumulated contributions has not been paid out of the Fund under <ref href="#sec-111">section 111</ref>—an amount per annum equal to the annual rate at which orphan pension would, immediately before the commencement of the relevant prescribed half-year, have been payable in respect of the eligible child or eligible children in accordance with <ref href="#sec-100">section 100</ref> if an amount equal to the deceased eligible employee’s accumulated contributions had been paid out of the Fund under <ref href="#sec-111">section 111</ref>;</p>
            </content>
          </paragraph>
          <paragraph eId="part-X__sec-149__para-h">
            <num>h</num>
            <content>
              <p>in the case of orphan pension payable in respect of the eligible child or eligible children of a deceased eligible employee in accordance with <ref href="#sec-103">section 103</ref> after the death of the spouse of the deceased eligible employee, being a spouse who had not made an election under <ref href="#sec-83">section 83</ref>—an amount per annum equal to the annual rate at which orphan pension would, immediately before the commencement of the relevant prescribed half-year, have been payable in respect of the eligible child or eligible children in accordance with <ref href="#sec-103">section 103</ref> if the spouse had made an election under subsection 83(1);</p>
            </content>
          </paragraph>
          <paragraph eId="part-X__sec-149__para-i">
            <num>i</num>
            <content>
              <p>in the case of orphan pension payable in respect of the eligible child or eligible children of a deceased eligible employee in accordance with <ref href="#sec-104">section 104</ref> after the death of the spouse of the deceased eligible employee, being a spouse who had not made an election under <ref href="#sec-86">section 86</ref>—an amount per annum equal to the annual rate at which orphan pension would, immediately before the commencement of the relevant prescribed half-year, have been payable in respect of the eligible child or eligible children in accordance with <ref href="#sec-104">section 104</ref> if the spouse had made an election under subsection 86(1);</p>
            </content>
          </paragraph>
          <paragraph eId="part-X__sec-149__para-j">
            <num>j</num>
            <content>
              <p>in the case of orphan pension payable in respect of the eligible child or eligible children of a deceased invalidity pensioner in accordance with <ref href="#sec-106">section 106</ref>, being an invalidity pensioner to whom invalidity pension was payable in accordance with <ref href="#sec-67">section 67</ref> or 70—an amount per annum equal to the annual rate at which orphan pension would, immediately before the commencement of the relevant prescribed half-year, have been payable in respect of the eligible child or eligible children in accordance with <ref href="#sec-106">section 106</ref> if the deceased invalidity pensioner had made an election under subsection 68(1) or 71(1), as the case may be, and invalidity pension had been payable to him or her in accordance with <ref href="#sec-68">section 68</ref> or 71, as the case may be; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-X__sec-149__para-k">
            <num>k</num>
            <content>
              <p>in the case of orphan pension payable in respect of the eligible child or eligible children of a deceased invalidity pensioner in accordance with <ref href="#sec-108">section 108</ref> after the death of the spouse of the deceased invalidity pensioner, being an invalidity pensioner to whom invalidity pension was payable in accordance with <ref href="#sec-67">section 67</ref> or 70—an amount per annum equal to the annual rate at which orphan pension would, immediately before the commencement of the relevant prescribed half-year, have been payable in respect of the eligible child or eligible children in accordance with <ref href="#sec-108">section 108</ref> if the deceased invalidity pensioner had made an election under subsection 68(1) or 71(1), as the case may be, and invalidity pension had been payable to him or her in accordance with <ref href="#sec-68">section 68</ref> or 71, as the case may be.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-X__sec-150">
          <num>150</num>
          <heading>Adjustment of increase in case of certain pensions</heading>
          <subsection eId="part-X__sec-150__subsec-1">
            <num>1</num>
            <content>
              <p>Where a person to whom pension has become payable (whether or not it has become payable to the person by virtue of <ref href="#sec-136">section 136</ref>) would, but for this section, be entitled to an increase in the rate at which the pension was payable to or in respect of the person immediately before the commencement of a prescribed half-year and:</p>
            </content>
            <paragraph eId="part-X__sec-150__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>	(a)	in a case where the pension is age retirement pension, early retirement pension or invalidity pension—it became payable to the person during the half-year (in this section referred to as the <b><i>preceding half</i></b><b><i>-</i></b><b><i>year</i></b>) immediately preceding the prescribed half-year;</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>in a case where the pension is spouse’s pension:</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>if, immediately before the death of the person by reason of whose death the spouse’s pension became payable, a pension (other than a partial invalidity pension) was not payable to the deceased person—the spouse’s pension became payable during the preceding half-year; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>if, immediately before the death of the person by reason of whose death the spouse’s pension became payable, a pension (other than a partial invalidity pension) was payable to the deceased person—the pension that was payable to the deceased person became payable during the preceding half-year; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>in a case where the pension is orphan pension:</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>if, immediately before the death of the person by reason of whose death the orphan pension became payable, a pension (other than a partial invalidity pension) was not payable to the deceased person—the orphan pension became payable during the preceding half-year;</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>if, immediately before the death of the person by reason of whose death the orphan pension became payable, spouse’s pension was payable to the deceased person—the spouse’s pension became payable during the preceding half-year and pension (other than partial invalidity pension) was not payable to the person in relation to whom the deceased person was a spouse or was not payable for the part of the half-year that spouse’s pension was not payable to the deceased person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-1__para-iii">
              <num>iii</num>
              <content>
                <p>if, immediately before the death of the person by reason of whose death the orphan pension became payable, a pension (other than a partial invalidity pension or a spouse’s pension) was payable to the deceased person—the pension that was payable to the deceased person became payable during the preceding half-year;</p>
              </content>
              <content>
                <p>the following provisions of this section have effect in relation to that first-mentioned pension.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-X__sec-150__subsec-2">
            <num>2</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-X__sec-150__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>the pension;</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>where clause (1)(b)(ii) or (1)(c)(iii) applies—the pension that was payable to the deceased person;</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>where clause (1)(c)(ii) applies and pension was not payable to the person in relation to whom the deceased person was a spouse—the pension that was payable to the deceased person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-2__para-d">
              <num>d</num>
              <content>
                <p>where clause (1)(c)(ii) applies and pension was payable to the person in relation to whom the deceased person was a spouse—that last-mentioned pension;</p>
              </content>
              <content>
                <p>became payable after 16 June or 16 December (as the case requires) in the preceding half-year, the person is not entitled to the increase.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-X__sec-150__subsec-3">
            <num>3</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-X__sec-150__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>the pension;</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>where clause (1)(b)(ii) or (1)(c)(iii) applies—the pension that was payable to the deceased person;</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>where clause (1)(c)(ii) applies and pension was not payable to the person in relation to whom the deceased person was a spouse—the pension that was payable to the deceased person; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-3__para-d">
              <num>d</num>
              <content>
                <p>where clause (1)(c)(ii) applies and pension was payable to the person in relation to whom the deceased person was a spouse—that last-mentioned pension;</p>
              </content>
              <content>
                <p>became payable on or before 16 June or 16 December (as the case requires) in the preceding half-year, the amount of the increase is so much only of the amount that but for this section would have been the amount of the increase as bears to that last-mentioned amount the same proportion as the number of months in the period that commenced on the day on which the pension referred to in whichever of paragraphs (a), (b), (c) and (d) is applicable became payable and ended on 30 June or 31 December (as the case requires) in the preceding half-year bears to 6.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-X__sec-150__subsec-4">
            <num>4</num>
            <content>
              <p>If the period referred to in subsection (3) is less than 1 month, that period shall be treated as 1 month.</p>
            </content>
          </subsection>
          <subsection eId="part-X__sec-150__subsec-5">
            <num>5</num>
            <content>
              <p>If the period referred to in subsection (3) consists of a number of whole months and a part of a month:</p>
            </content>
            <paragraph eId="part-X__sec-150__subsec-5__para-a">
              <num>a</num>
              <content>
                <p>where the number of days in that part of a month is less than one-half of the number of days in that month—that part of a month shall be disregarded; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-X__sec-150__subsec-5__para-b">
              <num>b</num>
              <content>
                <p>where the number of days in that part of a month is not less than one-half of the number of days in that month—that part of a month shall be treated as a whole month.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-X__sec-151">
          <num>151</num>
          <heading>Application of Part to pensions payable to or in respect of certain overseas employees</heading>
          <content>
            <p>Where a person who, immediately before he or she ceased to be an eligible employee:</p>
          </content>
          <paragraph eId="part-X__sec-151__para-a">
            <num>a</num>
            <content>
              <p>	(a)	was a temporary employee by reason that he or she was included in a class of persons approved by the Minister, under paragraph (d) of the definition of <b><i>temporary employee</i></b> in subsection 3(1), for the purposes of that definition; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-X__sec-151__para-b">
            <num>b</num>
            <content>
              <p>was an eligible employee whose remuneration was fixed and payable in sterling;</p>
            </content>
            <content>
              <p>this Part applies to a pension payable to or in respect of him or her with such modifications (if any) as CSC determines in relation to him or her or a class of persons in which he or she is included.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-X__sec-152">
          <num>152</num>
          <heading>Death or invalidity retirement of eligible employee before 21st anniversary of birth</heading>
          <content>
            <p>Where a person has, before the 21st anniversary of his or her birth, ceased to be an eligible employee by reason of retirement on the ground of invalidity or by reason of death, CSC shall, in writing, in respect of each anniversary of his or her birth up to and including the 21st anniversary that will occur after he or she so ceased, determine the rate that, in the opinion of CSC, would have been his or her final annual rate of salary if his or her age when he or she so ceased had been the age that would have been his or her age at that time if the anniversary of his or her birth that last occurred before he or she so ceased had been the anniversary in respect of which the determination is made, and, on and after that anniversary, this Act shall apply to and in relation to any pension payable to or in respect of the person as if that rate had been his or her final annual rate of salary.</p>
          </content>
        </section>
        <section eId="part-X__sec-153">
          <num>153</num>
          <heading>Date of effect of increases</heading>
          <subsection eId="part-X__sec-153__subsec-1">
            <num>1</num>
            <content>
              <p>An increase payable by virtue of a provision of this Part, other than <ref href="#sec-152">section 152</ref>, in the rate of a pension that was, or is, under subsection 148(4), to be treated as having been, payable to a person on 30 June or 31 December (as the case requires) in a half-year applies in relation to the instalment of pension falling due on the first pension pay day occurring after that day and in relation to all subsequent instalments.</p>
            </content>
          </subsection>
          <subsection eId="part-X__sec-153__subsec-2">
            <num>2</num>
            <content>
              <p>An increase payable by virtue of <ref href="#sec-152">section 152</ref> in the rate of a pension that was payable to or in respect of a person immediately before an anniversary of the person’s birthday applies in relation to the instalment of pension falling due on the first pension pay day occurring after that anniversary and in relation to all subsequent instalments.</p>
            </content>
          </subsection>
        </section>
      </part>
      <part eId="part-XA">
        <num>XA</num>
        <heading>Review of decisions made by the CSC</heading>
        <division eId="part-XA__dvs-1">
          <num>1</num>
          <heading>Preliminary</heading>
          <section eId="part-XA__dvs-1__sec-153AA">
            <num>153AA</num>
            <heading>Interpretation</heading>
            <subsection eId="part-XA__dvs-1__sec-153AA__subsec-1">
              <num>1</num>
              <content>
                <p>In this Part, unless the contrary intention appears:</p>
              </content>
              <content>
                <p><term refersTo="#term-committee">Committee</term> means <def>a Reconsideration Advisory Committee established under <ref href="#sec-153A">section 153A</ref>B.</def></p>
                <p><term refersTo="#term-decision">decision</term> means <def>a decision of CSC under this Act or the regulations other than: a decision in respect of the investment of the Fund; or a determination under subsection 110Q(1A); or a determination under subsection 110SC(2); or a determination under <ref href="#sec-110S">section 110S</ref>D; or a determination under <ref href="#sec-154A">section 154A</ref>; or a decision: to make, or to refuse to make, an agreement with <role refersTo="#minister">the Minister</role> under section 51, 133, 134, 139A or 145; or to agree, or to refuse to agree, to vary or terminate such an agreement; or a decision to consent, or not to consent, to: a proposed declaration or determination by <role refersTo="#minister">the Minister</role> referred to in section 167AB; or the making of regulations.</def></p>
              </content>
              <paragraph eId="part-XA__dvs-1__sec-153AA__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>a decision in respect of the investment of the Fund; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-1__sec-153AA__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>a determination under subsection 110Q(1A); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-1__sec-153AA__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>a determination under subsection 110SC(2); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-1__sec-153AA__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>a determination under <ref href="#sec-110S">section 110S</ref>D; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-1__sec-153AA__subsec-1__para-e">
                <num>e</num>
                <content>
                  <p>a determination under <ref href="#sec-154A">section 154A</ref>; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-1__sec-153AA__subsec-1__para-f">
                <num>f</num>
                <content>
                  <p>a decision:</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-1__sec-153AA__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>to make, or to refuse to make, an agreement with <role refersTo="#minister">the Minister</role> under section 51, 133, 134, 139A or 145; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-1__sec-153AA__subsec-1__para-ii">
                <num>ii</num>
                <content>
                  <p>to agree, or to refuse to agree, to vary or terminate such an agreement; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-1__sec-153AA__subsec-1__para-g">
                <num>g</num>
                <content>
                  <p>a decision to consent, or not to consent, to:</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-1__sec-153AA__subsec-1__para-i">
                <num>i</num>
                <content>
                  <p>a proposed declaration or determination by <role refersTo="#minister">the Minister</role> referred to in section 167AB; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-1__sec-153AA__subsec-1__para-iii">
                <num>iii</num>
                <content>
                  <p>the making of regulations.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XA__dvs-1__sec-153AA__subsec-2">
              <num>2</num>
              <content>
                <p>	(2)	Despite subsection 16(2), 46(2), 47(2), 50(2) or 53(2) of the <i>Superannuation Legislation Amendment Act 1991</i>, the doing of anything, or the refusal to do anything, by the Minister under a provision of the <i>Superannuation Act 1976 </i>referred to in the subsection concerned is not a decision for the purposes of this Part.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-XA__dvs-2">
          <num>2</num>
          <heading>Reconsideration Advisory Committees</heading>
          <section eId="part-XA__dvs-2__sec-153AB">
            <num>153AB</num>
            <heading>Establishment</heading>
            <content>
              <p>CSC must establish such number of Reconsideration Advisory Committees as CSC considers necessary.</p>
            </content>
          </section>
          <section eId="part-XA__dvs-2__sec-153AC">
            <num>153AC</num>
            <heading>Membership of Committee</heading>
            <subsection eId="part-XA__dvs-2__sec-153AC__subsec-1">
              <num>1</num>
              <content>
                <p>A Committee comprises such number of persons as CSC determines.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-2__sec-153AC__subsec-2">
              <num>2</num>
              <content>
                <p>The qualifications of each member are such as CSC determines.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XA__dvs-2__sec-153AD">
            <num>153AD</num>
            <heading>Functions of Committee</heading>
            <subsection eId="part-XA__dvs-2__sec-153AD__subsec-1">
              <num>1</num>
              <content>
                <p>The functions of a Committee are to review any decision referred to it under this Part and:</p>
              </content>
              <paragraph eId="part-XA__dvs-2__sec-153AD__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>if CSC has delegated to the Committee any of CSC’s powers in relation to the decision—to exercise those powers; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-2__sec-153AD__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>otherwise—to make recommendations to CSC in relation to the decision.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XA__dvs-2__sec-153AD__subsec-2">
              <num>2</num>
              <content>
                <p>When reviewing a decision, a Committee:</p>
              </content>
              <paragraph eId="part-XA__dvs-2__sec-153AD__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>must take into account any evidence relevant to the decision that is submitted to it; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-2__sec-153AD__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>may also take steps to obtain any other evidence that it considers necessary for a proper review of the decision.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-XA__dvs-2__sec-153AE">
            <num>153AE</num>
            <heading>Proceedings of Committee</heading>
            <content>
              <p>Subject to any directions given by CSC, a Committee may regulate its proceedings as the Committee thinks fit.</p>
            </content>
          </section>
          <section eId="part-XA__dvs-2__sec-153AF">
            <num>153AF</num>
            <heading>Indemnification of members of Reconsideration Advisory Committees</heading>
            <content>
              <p>Any matter or thing done, or omitted to be done, in good faith by a member of a Committee in the performance of functions under this Part does not subject him or her to any action, liability, claim or demand.</p>
            </content>
          </section>
          <section eId="part-XA__dvs-2__sec-153AG">
            <num>153AG</num>
            <heading>Remuneration and allowances</heading>
            <subsection eId="part-XA__dvs-2__sec-153AG__subsec-1">
              <num>1</num>
              <content>
                <p>A member of a Committee is to be paid such remuneration as is determined by the Remuneration Tribunal, but if no determination of that remuneration by the Tribunal is in operation, is to be paid such remuneration as is prescribed.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-2__sec-153AG__subsec-2">
              <num>2</num>
              <content>
                <p>A member of a Committee is to be paid such allowances (if any) as are prescribed.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-2__sec-153AG__subsec-3">
              <num>3</num>
              <content>
                <p>	(3)	This section has effect subject to the<i> Remuneration Tribunal Act</i> <i>1973.</i></p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-XA__dvs-3">
          <num>3</num>
          <heading>Reconsideration of decision made by delegate</heading>
          <section eId="part-XA__dvs-3__sec-153AH">
            <num>153AH</num>
            <heading>Application to CSC</heading>
            <subsection eId="part-XA__dvs-3__sec-153AH__subsec-1">
              <num>1</num>
              <content>
                <p>A person affected by a decision made by a delegate of CSC may apply to CSC for reconsideration of the decision.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-3__sec-153AH__subsec-2">
              <num>2</num>
              <content>
                <p>An application may be:</p>
              </content>
              <paragraph eId="part-XA__dvs-3__sec-153AH__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>in writing addressed to CSC and setting out the particulars of the decision that the person wishes to be reconsidered; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-3__sec-153AH__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>in any other form that is acceptable to CSC.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XA__dvs-3__sec-153AH__subsec-3">
              <num>3</num>
              <content>
                <p>An application made to CSC before the commencement of this section for the reconsideration of a decision made by a delegate of CSC under subsection 7(2) is taken to have been duly made under this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XA__dvs-3__sec-153AJ">
            <num>153AJ</num>
            <heading>Decision to be referred to panel in certain circumstances</heading>
            <subsection eId="part-XA__dvs-3__sec-153AJ__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to <ref href="#sec-153A">section 153A</ref>LA, where the decision of the delegate was made after taking into consideration recommendations made by the members of a panel under subsection 54F(4), CSC must refer the decision to a panel consisting of such number of persons as CSC appoints to assist it in its reconsideration of the decision of the delegate.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-3__sec-153AJ__subsec-2">
              <num>2</num>
              <content>
                <p>The members of the panel must be persons of a kind mentioned in subsection 54F(2).</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-3__sec-153AJ__subsec-3">
              <num>3</num>
              <content>
                <p>Subsections 54F(3) and (4) apply where CSC refers a decision under subsection (1) as if:</p>
              </content>
              <paragraph eId="part-XA__dvs-3__sec-153AJ__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the application for a reconsideration were a request for the approval of the retirement of the person to whom the delegate’s decision relates; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-3__sec-153AJ__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the period within which the members of the panel are required to make recommendations in writing to CSC under subsection 54F(4) were such period as is specified by CSC.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-XA__dvs-3__sec-153AK">
            <num>153AK</num>
            <heading>Decision to be referred to Committee</heading>
            <subsection eId="part-XA__dvs-3__sec-153AK__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsection (2) and <ref href="#sec-153A">section 153A</ref>LA, CSC must refer the decision to which an application relates to a Committee.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-3__sec-153AK__subsec-2">
              <num>2</num>
              <content>
                <p>Where, under subsection 153AJ(1), CSC is required to refer the decision to a panel of persons, CSC, after receiving the recommendations of the members of the panel, must refer the decision to a Committee together with a copy of those recommendations.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-3__sec-153AK__subsec-3">
              <num>3</num>
              <content>
                <p>CSC may also, on its own motion, refer a decision of a delegate to a Committee.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XA__dvs-3__sec-153AL">
            <num>153AL</num>
            <heading>Determination by CSC</heading>
            <subsection eId="part-XA__dvs-3__sec-153AL__subsec-1">
              <num>1</num>
              <content>
                <p>If a Committee makes recommendations to CSC in relation to a decision referred to the Committee, then, after CSC takes into account:</p>
              </content>
              <paragraph eId="part-XA__dvs-3__sec-153AL__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the recommendations of the Committee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-3__sec-153AL__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>any other matter that CSC considers relevant;</p>
                </content>
                <content>
                  <p>CSC must, by instrument setting out the reasons for so doing, affirm or vary the decision or set it aside and substitute another decision for it.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XA__dvs-3__sec-153AL__subsec-2">
              <num>2</num>
              <content>
                <p>CSC must make available a copy of an instrument mentioned in subsection (1) to the applicant.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XA__dvs-3__sec-153ALA">
            <num>153ALA</num>
            <heading>Reconsideration of certain decisions by a delegate relating to invalidity</heading>
            <subsection eId="part-XA__dvs-3__sec-153ALA__subsec-1">
              <num>1</num>
              <content>
                <p>If CSC, in relation to an application for reconsideration of a decision by a delegate not to approve the retirement of an eligible employee as provided by <ref href="#part-IVA">Part IVA</ref>, is satisfied that the eligible employee is totally and permanently incapacitated within the meaning of that Part, CSC may, without proceeding under <ref href="#sec-153A">section 153A</ref>J to refer the decision to a panel or under <ref href="#sec-153A">section 153A</ref>K to refer the decision to a Committee, by instrument set aside the decision and substitute another decision approving the retirement of the eligible employee on the ground of invalidity.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-3__sec-153ALA__subsec-2">
              <num>2</num>
              <content>
                <p>CSC must:</p>
              </content>
              <paragraph eId="part-XA__dvs-3__sec-153ALA__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>set out in the instrument the reasons for setting aside the decision and substituting the other decision; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-3__sec-153ALA__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>make available a copy of the instrument to the applicant.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
        </division>
        <division eId="part-XA__dvs-4">
          <num>4</num>
          <heading>Reconsideration of decision made by CSC</heading>
          <section eId="part-XA__dvs-4__sec-153AM">
            <num>153AM</num>
            <heading>Application to CSC</heading>
            <subsection eId="part-XA__dvs-4__sec-153AM__subsec-1">
              <num>1</num>
              <content>
                <p>A person affected by a decision made by CSC may apply to CSC for a reconsideration of that decision.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-4__sec-153AM__subsec-2">
              <num>2</num>
              <content>
                <p>An application must:</p>
              </content>
              <paragraph eId="part-XA__dvs-4__sec-153AM__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>be in writing addressed to CSC; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-4__sec-153AM__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>set out the particulars of the decision that the person wishes to be reconsidered; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-4__sec-153AM__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>specify the grounds for reconsideration of those particulars.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XA__dvs-4__sec-153AM__subsec-3">
              <num>3</num>
              <content>
                <p>An application made to CSC before the commencement of this section for the reconsideration of a decision made by CSC under subsection 7(2) is taken to have been duly made under this section.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XA__dvs-4__sec-153AN">
            <num>153AN</num>
            <heading>Payment of fees</heading>
            <subsection eId="part-XA__dvs-4__sec-153AN__subsec-1">
              <num>1</num>
              <content>
                <p>Such fees as are prescribed are payable to CSC by a person who makes an application under <ref href="#sec-153A">section 153A</ref>M.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-4__sec-153AN__subsec-2">
              <num>2</num>
              <content>
                <p>Any fees received by CSC under subsection (1) are to be paid to the Commonwealth.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-4__sec-153AN__subsec-3">
              <num>3</num>
              <content>
                <p>The regulations may make provision in relation to the refund of any fees paid under subsection (1).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XA__dvs-4__sec-153AP">
            <num>153AP</num>
            <heading>Decision to be reconsidered only on basis of new evidence</heading>
            <subsection eId="part-XA__dvs-4__sec-153AP__subsec-1">
              <num>1</num>
              <content>
                <p>A decision is to be reconsidered only if there is evidence relevant to the decision that was not previously taken into account by CSC in making the decision.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-4__sec-153AP__subsec-2">
              <num>2</num>
              <content>
                <p>If an application is not supported by evidence in accordance with subsection (1), CSC must dismiss the application.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-4__sec-153AP__subsec-3">
              <num>3</num>
              <content>
                <p>The dismissal of an application in respect of a decision does not preclude the applicant from subsequently submitting another application in respect of the decision.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XA__dvs-4__sec-153AQ">
            <num>153AQ</num>
            <heading>Decision to be referred to panel in certain circumstances</heading>
            <subsection eId="part-XA__dvs-4__sec-153AQ__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to <ref href="#sec-153A">section 153A</ref>T, where a decision of CSC that is to be reconsidered was made after taking into consideration recommendations made by the members of a panel under subsection 54F(4), CSC must refer the decision to a panel consisting of such number of persons as CSC appoints to assist it in its reconsideration of the decision.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-4__sec-153AQ__subsec-2">
              <num>2</num>
              <content>
                <p>The members of the panel must be persons of a kind mentioned in subsection 54F(2).</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-4__sec-153AQ__subsec-3">
              <num>3</num>
              <content>
                <p>Subsections 54F(3) and (4) apply where CSC refers a decision under subsection (1) as if:</p>
              </content>
              <paragraph eId="part-XA__dvs-4__sec-153AQ__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>the application for a reconsideration were a request for the approval of the retirement of the person to whom the decision relates; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-4__sec-153AQ__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>the period within which the members of the panel are required to make recommendations in writing to CSC under subsection 54F(4) were such period as is specified by CSC.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-XA__dvs-4__sec-153AR">
            <num>153AR</num>
            <heading>Decision to be referred to Committee</heading>
            <subsection eId="part-XA__dvs-4__sec-153AR__subsec-1">
              <num>1</num>
              <content>
                <p>Subject to subsection (2) and <ref href="#sec-153A">section 153A</ref>T, if CSC does not under <ref href="#sec-153A">section 153A</ref>P dismiss an application made under <ref href="#sec-153A">section 153A</ref>M, CSC must refer the decision to which the application relates to a Committee.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-4__sec-153AR__subsec-2">
              <num>2</num>
              <content>
                <p>Where, under subsection 153AQ(1), CSC is required to refer the decision to a panel of persons, CSC, after receiving the recommendations of the members of the panel, must refer the decision to a Committee together with a copy of those recommendations.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-4__sec-153AR__subsec-3">
              <num>3</num>
              <content>
                <p>CSC may also, on its own motion, refer any of its decisions to a Committee.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XA__dvs-4__sec-153AS">
            <num>153AS</num>
            <heading>Determination by CSC</heading>
            <subsection eId="part-XA__dvs-4__sec-153AS__subsec-1">
              <num>1</num>
              <content>
                <p>If a Committee makes recommendations to CSC in relation to a decision referred to the Committee, then, after CSC takes into account:</p>
              </content>
              <paragraph eId="part-XA__dvs-4__sec-153AS__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the recommendations of the Committee; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-4__sec-153AS__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>any other matter that CSC considers relevant;</p>
                </content>
                <content>
                  <p>CSC must, by instrument setting out the reasons for so doing, affirm or vary the decision or set it aside and substitute another decision for it.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XA__dvs-4__sec-153AS__subsec-2">
              <num>2</num>
              <content>
                <p>CSC must make available a copy of an instrument mentioned in subsection (1) to the applicant.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XA__dvs-4__sec-153AT">
            <num>153AT</num>
            <heading>Reconsideration of certain decisions by the CSC relating to invalidity</heading>
            <subsection eId="part-XA__dvs-4__sec-153AT__subsec-1">
              <num>1</num>
              <content>
                <p>If CSC, in relation to an application for reconsideration of a decision by CSC not to approve the retirement of an eligible employee as provided by <ref href="#part-IVA">Part IVA</ref>, is satisfied that the eligible employee is totally and permanently incapacitated within the meaning of that Part, CSC may, without proceeding under <ref href="#sec-153A">section 153A</ref>Q to refer the decision to a panel or under <ref href="#sec-153A">section 153A</ref>R to refer the decision to a Committee, by instrument set aside the decision and substitute another decision approving the retirement of the eligible employee on the ground of invalidity.</p>
              </content>
            </subsection>
            <subsection eId="part-XA__dvs-4__sec-153AT__subsec-2">
              <num>2</num>
              <content>
                <p>CSC must:</p>
              </content>
              <paragraph eId="part-XA__dvs-4__sec-153AT__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>set out in the instrument the reasons for setting aside the decision and substituting the other decision; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XA__dvs-4__sec-153AT__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>make available a copy of the instrument to the applicant.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
        </division>
      </part>
      <part eId="part-XI">
        <num>XI</num>
        <heading>Miscellaneous</heading>
        <section eId="part-XI__sec-154AA">
          <num>154AA</num>
          <heading>CSC may rely on information supplied by employers or former employers</heading>
          <subsection eId="part-XI__sec-154AA__subsec-1">
            <num>1</num>
            <content>
              <p>For the purposes of the application of this Act to or in respect of a person who is or was an eligible employee, CSC may, but is not required to, presume that any information provided to CSC by an employer or former employer of the person is correct.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-154AA__subsec-2">
            <num>2</num>
            <content>
              <p>If a tribunal, authority or person is empowered to review a decision of CSC and vary, or make a decision in substitution for, CSC’s decision, the tribunal, authority or person is not bound by any presumption made by CSC under subsection (1).</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-154A">
          <num>154A</num>
          <heading>Determinations with respect to interest and notional interest</heading>
          <subsection eId="part-XI__sec-154A__subsec-1">
            <num>1</num>
            <content>
              <p>Where, under any provision of this Act, interest is to be calculated on an amount, that interest must be calculated in accordance with a determination made by CSC for the purposes of that provision.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-154A__subsec-1A">
            <num>1A</num>
            <content>
              <p>If, under a provision of this Act, notional interest is to be calculated on an amount, that interest must be calculated in accordance with a determination made by CSC for the purposes of that provision.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-154A__subsec-2">
            <num>2</num>
            <content>
              <p>A determination by CSC under subsection (1) or (1A) takes effect from:</p>
            </content>
            <paragraph eId="part-XI__sec-154A__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>a specified day; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-154A__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>if no day is specified in the determination—the day of the making of the determination.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-154A__subsec-3">
            <num>3</num>
            <content>
              <p>Subsection (4) applies in relation to the following provisions of this Act as in force before <date date="1990-07-01">1 July 1990</date>:</p>
            </content>
            <paragraph eId="part-XI__sec-154A__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>	(a)	the definitions of <b><i>accumulated basic contributions</i></b> and <b><i>accumulated supplementary contributions</i></b> in subsection 3(1);</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-154A__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>subsections 7A(1), (2), (3) and (4);</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-154A__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>subparagraphs 145(7)(d)(i), (8)(a)(i) and (9)(a)(i).</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-154A__subsec-4">
            <num>4</num>
            <content>
              <p>Regulations in force immediately before <date date="1990-07-01">1 July 1990</date> and making provision in relation to interest for the purposes of any of the provisions in relation to which this subsection applies:</p>
            </content>
            <paragraph eId="part-XI__sec-154A__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>remain in force on and after that date; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-154A__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>are taken, for the purposes of those provisions as in force on and after that date, to be determinations made by CSC; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-154A__subsec-4__para-c">
              <num>c</num>
              <content>
                <p>may be amended or repealed by such determinations.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-XI__sec-154AB">
          <num>154AB</num>
          <heading>Determination with respect to surcharge deduction amount</heading>
          <subsection eId="part-XI__sec-154AB__subsec-1">
            <num>1</num>
            <content>
              <p>CSC must, in accordance with advice received from an actuary, determine in writing, in relation to persons to whom standard age retirement pension, standard early retirement pension, invalidity pension or a deferred benefit by way of any such pension has become payable, the conversion factor that, having regard to:</p>
            </content>
            <paragraph eId="part-XI__sec-154AB__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a person’s age when a benefit becomes payable to the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-154AB__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>other relevant factors (if any);</p>
              </content>
              <content>
                <p>is applicable for the purpose of working out, in relation to the person, the yearly amount that would have to be paid to discharge a liability equal to the person’s surcharge deduction amount.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-154AB__subsec-2">
            <num>2</num>
            <content>
              <p>CSC must, in accordance with advice received from an actuary, determine in writing, in relation to persons to whom an additional age retirement pension, an additional early retirement pension or a deferred benefit by way of any such pension has become payable, the conversion factor that, having regard to:</p>
            </content>
            <paragraph eId="part-XI__sec-154AB__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>a person’s age when a benefit becomes payable to the person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-154AB__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>other relevant factors (if any);</p>
              </content>
              <content>
                <p>is applicable for the purpose of working out, in relation to the person, the yearly amount that would have to be paid to discharge a liability equal to the person’s surcharge deduction amount.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-154AB__subsec-3">
            <num>3</num>
            <content>
              <p>A determination under this section must be published in the Gazette.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-154B">
          <num>154B</num>
          <heading>Calculation of increase in annual rate of salary by reference to estimated increase in full-time adult average weekly ordinary time earnings</heading>
          <subsection eId="part-XI__sec-154B__subsec-1">
            <num>1</num>
            <content>
              <p>In this section:</p>
            </content>
            <content>
              <p><b><i>AWOTE</i></b> means full-time adult average weekly ordinary time earnings for all persons in Australia.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-154B__subsec-2">
            <num>2</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-XI__sec-154B__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>	(a)	it is necessary for the purposes of a provision (the <b><i>relevant provision</i></b>) of this Act or of the regulations to determine the annual rate of salary as at a particular time (the <b><i>later time</i></b>) in respect of an office or position that had been held, or in respect of the duties that had been performed, by a person at a particular earlier time (the <b><i>earlier time</i></b>); and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-154B__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>it is not possible to make such a determination:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-154B__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>because at the later time the annual rate of salary was not publicly available or the office or position no longer existed, or the duties were no longer being performed, and there was no equivalent office or position or there were no equivalent duties; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-154B__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>for any other reason that CSC thinks sufficient for this section to apply;</p>
              </content>
              <content>
                <p>the annual rate of salary as at the later time in respect of the office or position, or in respect of the duties, is taken for the purposes of the relevant provision to be the amount worked out in accordance with this section.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-154B__subsec-3">
            <num>3</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-XI__sec-154B__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>the Australian Statistician has published, at or before the later time, an estimate or successive estimates of the change or changes (expressed as a percentage or percentages) in AWOTE in respect of the period between the earlier time and the later time; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-154B__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>the estimate or estimates show no overall change, or show an overall decrease, in those earnings over that period, or the part of that period in respect of which the estimate or estimates were published, as the case may be;</p>
              </content>
              <content>
                <p>the annual rate of salary as at the later time in respect of the office or position, or in respect of the duties, is taken, for the purposes of the relevant provision, to be the same as the annual rate of salary in respect of the office or position, or in respect of the duties, as at the earlier time.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-154B__subsec-4">
            <num>4</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-XI__sec-154B__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>the Australian Statistician has published, at or before the later time, an estimate or successive estimates of the change or changes (expressed as a percentage or percentages) in AWOTE in respect of the period between the earlier time and the later time; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-154B__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>	(b)	the estimate or estimates show an overall increase (expressed as a percentage (the <b><i>relevant percentage</i></b>)) in those earnings over that period, or the part of that period in respect of which the estimate or estimates were published, as the case may be;</p>
              </content>
              <content>
                <p>the annual rate of salary as at the later time in respect of the office or position, or in respect of the duties, is taken, for the purposes of the relevant provision, to be the annual rate of salary in respect of the office or position, or in respect of the duties, as at the earlier time increased by the relevant percentage.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-154B__subsec-5">
            <num>5</num>
            <content>
              <p>If at any time, whether before or after the commencement of this section, the Australian Statistician has published or publishes for a particular period an estimate of a change (including an estimate that no change has occurred) in AWOTE in substitution for an estimate of such a change for that period previously published by the Australian Statistician, the publication of the later estimate is to be disregarded for the purposes of this section.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-155">
          <num>155</num>
          <heading>Modification of Act in relation to part-time employees</heading>
          <subsection eId="part-XI__sec-155__subsec-1">
            <num>1</num>
            <content>
              <p>This section applies to a person who is or has ceased to be an eligible employee, being a person who is, or at any time has been, an approved part-time employee.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-155__subsec-2">
            <num>2</num>
            <content>
              <p>The regulations may make provision for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or that provision to and in relation to a person to whom this section applies, or to and in relation to a prescribed class of persons to whom this section applies.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-155__subsec-3">
            <num>3</num>
            <content>
              <p>The modifications that may be made by regulations in pursuance of subsection (2) include, but are not limited to, modifications providing for the payment of contributions in addition to, or in substitution for, contributions that would otherwise be payable under this Act and for benefits in addition to, or in substitution for, benefits provided for by this Act.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-155A">
          <num>155A</num>
          <heading>Modification of Act in relation to person who is or was an eligible employee to whom age or early retirement pension is or was payable</heading>
          <subsection eId="part-XI__sec-155A__subsec-1">
            <num>1</num>
            <content>
              <p>This section applies to a person who is, or at any time has been, an eligible employee and who, while an eligible employee, has been in receipt of an age retirement pension, an early retirement pension or a deferred benefit by way of age retirement pension.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-155A__subsec-2">
            <num>2</num>
            <content>
              <p>The regulations may make provision for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or that provision to and in relation to a person to whom this section applies, or to and in relation to a prescribed class of persons to whom this section applies.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-155B">
          <num>155B</num>
          <heading>Modification of Act in relation to persons who cease to be eligible employees in certain circumstances</heading>
          <subsection eId="part-XI__sec-155B__subsec-1">
            <num>1</num>
            <content>
              <p>This section applies to a person who:</p>
            </content>
            <paragraph eId="part-XI__sec-155B__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>was the holder of a position or office, and an eligible employee, immediately before the position or office, as the case may be, ceased to exist as a result of the sale or transfer of an organisation, business, service or asset, or the transfer of a function; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155B__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>before the date of the sale or transfer received and accepted an offer of employment in connection with the organisation, business, service, asset or function; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155B__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>took up employment in accordance with that offer on or after the date of the sale or transfer, as the case may be; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155B__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>ceased to be an eligible employee upon the sale or transfer or upon taking up that employment.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-155B__subsec-1A">
            <num>1A</num>
            <content>
              <p>This section applies to a person who:</p>
            </content>
            <paragraph eId="part-XI__sec-155B__subsec-1A__para-a">
              <num>a</num>
              <content>
                <p>immediately before the sale or transfer of an organisation, business, service or asset, or the transfer of a function, was an eligible employee because he or she was the holder of a particular position or office; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155B__subsec-1A__para-b">
              <num>b</num>
              <content>
                <p>as a result of the sale or transfer of the organisation, business, service or asset, or the transfer of a function, ceases to be an eligible employee even though he or she continues to be the holder of the position or office.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-155B__subsec-2">
            <num>2</num>
            <content>
              <p>The regulations may make provision for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or that provision to or in respect of a person to whom this section applies.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-155B__subsec-3">
            <num>3</num>
            <content>
              <p>The modifications may include, for example, modifications providing for benefits in substitution for benefits provided for by this Act.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-155B__subsec-4">
            <num>4</num>
            <content>
              <p>This section does not apply to a person who ceases to be an eligible employee after <date date="1997-06-26">26 June 1997</date>.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-155C">
          <num>155C</num>
          <heading>Regulations relating to the operation of the SIS Act and certain other laws</heading>
          <subsection eId="part-XI__sec-155C__subsec-1">
            <num>1</num>
            <content>
              <p>The regulations may make such provision as is necessary for the purpose of:</p>
            </content>
            <paragraph eId="part-XI__sec-155C__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>enabling:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155C__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the Fund; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155C__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>any other scheme or arrangement established by or under this Act that provides for the payment of benefits;</p>
              </content>
              <content>
                <p>to satisfy any condition or requirement specified in or under an eligible regulatory law that is capable of applying in relation to the Fund, or the scheme or arrangement, as the case may be; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155C__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>	(b)	ensuring that an employer does not have an individual superannuation guarantee shortfall (within the meaning of the <i>Superannuation Guarantee (Administration) Act 1992</i>) in relation to a person in respect of the period, or any part of the period, during which the person is an eligible employee.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-155C__subsec-2">
            <num>2</num>
            <content>
              <p>If regulations made for the purposes of subsection (1) are inconsistent with a provision of this Act, the regulations prevail and that provision, to the extent of the inconsistency, is of no effect.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-155C__subsec-3">
            <num>3</num>
            <content>
              <p>In this section:</p>
            </content>
            <content>
              <p><b><i>eligible regulatory law</i></b> means:</p>
            </content>
            <paragraph eId="part-XI__sec-155C__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>the SIS Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155C__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>	(b)	the <i>Superannuation (Excluded Funds) Taxation Act 1987 </i>(including a repealed provision of that Act which continues to apply because of the <i>Taxation Laws Amendment (Superannuation) Act 1992 </i>or the<i> Occupational Superannuation Standards Amendment Act 1993</i>); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155C__subsec-3__para-ba">
              <num>ba</num>
              <content>
                <p>	(ba)	the <i>Financial Institutions Supervisory Levies Collection Act</i> <i>1998</i>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155C__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>	(c)	<i>Corporations Act 2001</i>; or<ref href="#dvs-3">Division 3</ref> of <ref href="#part-7">Part 7</ref>.10A of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155C__subsec-3__para-ca">
              <num>ca</num>
              <content>
                <p>	(ca)	the <i>Superannuation (Unclaimed Money and Lost Members) Act 1999</i>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155C__subsec-3__para-cb">
              <num>cb</num>
              <content>
                <p>	(cb)	the <i>Family Law Act 1975</i>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-155C__subsec-3__para-d">
              <num>d</num>
              <content>
                <p>	(d)	the <i>Income Tax Assessment Act 1936</i> or the<i> Income Tax Assessment Act 1997</i>.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-XI__sec-155D">
          <num>155D</num>
          <heading>Death may be presumed in certain cases</heading>
          <content>
            <p>If CSC, after consideration of all the circumstances, directs that the death of a person be presumed, this Act applies in relation to that person as if the person had died on such date as is determined by CSC.</p>
          </content>
        </section>
        <section eId="part-XI__sec-156">
          <num>156</num>
          <heading>Recovery of unpaid contributions etc.</heading>
          <subsection eId="part-XI__sec-156__subsec-1">
            <num>1</num>
            <content>
              <p>An amount payable to CSC under this Act, including an amount of unpaid contributions, may be paid to CSC in a lump sum or in such instalments and at such times as CSC approves.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-156__subsec-2">
            <num>2</num>
            <content>
              <p>An amount payable to CSC under this Act, including an amount of unpaid contributions, may be recovered by CSC in a court of competent jurisdiction as a debt due and payable to CSC.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-156__subsec-3">
            <num>3</num>
            <content>
              <p>The amount of any unpaid contributions payable by a person to CSC may be deducted from any payment or payments of benefit payable under this Act to or in respect of the person.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-156__subsec-4">
            <num>4</num>
            <content>
              <p>Where, for any reason (including the making of, or cancellation of, an election under this Act), CSC has paid an amount of benefit that is not payable, or has become not payable, the amount so paid may be recovered by CSC in a court of competent jurisdiction as a debt due and payable to CSC.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-156__subsec-5">
            <num>5</num>
            <content>
              <p>Where, for any reason (including the making of, or cancellation of, an election under this Act), CSC has paid an amount of benefit that is not payable, or has become not payable, and the person to whom that amount was paid is receiving, or is entitled to receive, a benefit, that amount, or such part of that amount as CSC determines, may, if CSC in its discretion so directs, be recovered by deduction from that benefit.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-156__subsec-6">
            <num>6</num>
            <content>
              <p>	(6)	In subsections (4) and (5), <b><i>benefit</i></b> includes pension or other moneys payable under the superseded Act.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-156A">
          <num>156A</num>
          <heading>Refund of money paid by mistake etc.</heading>
          <subsection eId="part-XI__sec-156A__subsec-1">
            <num>1</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-XI__sec-156A__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>an amount of money (other than a productivity contribution paid under <ref href="#part-VIA">Part VIA</ref> in respect of a person who is a productivity employee within the meaning of that Part) has been paid to CSC by, or on behalf of, a person who at the time was not an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156A__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>CSC has paid that amount into the Fund;</p>
              </content>
              <content>
                <p>then, upon CSC becoming aware that the person was not an eligible employee, an amount equal to that amount is to be paid, together with interest on the amount, to the person or, if the person has died, to the person’s legal personal representative or, if no legal personal representative can be found, to any individual or individuals that CSC determines.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-156A__subsec-2">
            <num>2</num>
            <content>
              <p>An amount paid under subsection (1) in respect of a particular paragraph (1)(a) amount must not be less than the paragraph (1)(a) amount.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-156B">
          <num>156B</num>
          <heading>Recoverable payments</heading>
          <subsection eId="part-XI__sec-156B__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	If, apart from this subsection, the Commonwealth does not have power, under this Act or the superseded Act, to pay an amount (the <b><i>relevant amount</i></b>) to a person (the <b><i>recipient</i></b>) purportedly as a benefit, then the Commonwealth may pay the relevant amount to the recipient.</p>
            </content>
            <content>
              <p>Recovery</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-156B__subsec-2">
            <num>2</num>
            <content>
              <p>If a payment is made under subsection (1) to the recipient, the relevant amount:</p>
            </content>
            <paragraph eId="part-XI__sec-156B__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>is a debt due to the Commonwealth by the recipient; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156B__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>may be recovered by the CSC, on behalf of the Commonwealth, in a court of competent jurisdiction.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-156B__subsec-3">
            <num>3</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-XI__sec-156B__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>a payment is made under subsection (1) to the recipient; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156B__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>the recipient is receiving, or is entitled to receive, a benefit;</p>
              </content>
              <content>
                <p>then:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156B__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>the relevant amount; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156B__subsec-3__para-d">
              <num>d</num>
              <content>
                <p>such part of the relevant amount as the Board of CSC determines;</p>
              </content>
              <content>
                <p>may, if the Board of CSC so directs, be recovered by deduction from that benefit.</p>
                <p>Appropriation</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-156B__subsec-4">
            <num>4</num>
            <content>
              <p>For the purposes of subsection 112(2), if a payment under subsection (1) of this section relates to a benefit (within the meaning of this Act), the payment is taken to be a benefit.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-156B__subsec-5">
            <num>5</num>
            <content>
              <p>For the purposes of <ref href="#sec-134">section 134</ref> of the superseded Act, if a payment under subsection (1) of this section relates to a pension or other money payable under the superseded Act, the payment is taken to be an amount of pension or other money payable under the superseded Act.</p>
            </content>
            <content>
              <p>Benefit</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-156B__subsec-6">
            <num>6</num>
            <content>
              <p>	(6)	For the purposes of this section (other than subsection (4)), <b><i>benefit</i></b> includes pension or other money payable under the superseded Act.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-156C">
          <num>156C</num>
          <heading>Recoverable death payments</heading>
          <subsection eId="part-XI__sec-156C__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	If, apart from this subsection, the Commonwealth does not have power, under this Act or the superseded Act, to pay an amount (the <b><i>relevant amount</i></b>) in any of the following circumstances:</p>
            </content>
            <paragraph eId="part-XI__sec-156C__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the relevant amount is deposited to an account kept in the name of a deceased person;</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156C__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the relevant amount is deposited to an account kept in the names of a deceased person and another person;</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156C__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>the relevant amount is paid by way of a cheque made out to a deceased person;</p>
              </content>
              <content>
                <p>the Commonwealth may pay the relevant amount in the circumstances mentioned in paragraph (a), (b) or (c), so long as:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156C__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>on the last day on which changes could reasonably be made to the payment of the relevant amount, the chief executive officer (however described) of CSC did not know that the deceased person had died; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156C__subsec-1__para-e">
              <num>e</num>
              <content>
                <p>apart from this subsection, the relevant amount would have been payable as a benefit to the deceased person if the deceased person had not died.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-156C__subsec-2">
            <num>2</num>
            <content>
              <p>If a payment is made under subsection (1), the relevant amount is taken to have been paid to the deceased person’s estate.</p>
            </content>
            <content>
              <p>Recovery</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-156C__subsec-3">
            <num>3</num>
            <content>
              <p>The amount of a benefit under subsection (1):</p>
            </content>
            <paragraph eId="part-XI__sec-156C__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>is a debt due to the Commonwealth by the legal personal representative of the first person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156C__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>may be recovered by CSC, on behalf of the Commonwealth, in a court of competent jurisdiction.</p>
              </content>
              <content>
                <p>Appropriation</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-156C__subsec-4">
            <num>4</num>
            <content>
              <p>Subsection 112(2) does not apply to a payment under subsection (1) of this section if the payment relates to a pension or other money payable under the superseded Act.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-156C__subsec-5">
            <num>5</num>
            <content>
              <p>For the purposes of <ref href="#sec-134">section 134</ref> of the superseded Act, if a payment under subsection (1) of this section relates to a pension or other money payable under the superseded Act, the payment is taken to be an amount of pension or other money payable under the superseded Act.</p>
            </content>
            <content>
              <p>Benefit</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-156C__subsec-6">
            <num>6</num>
            <content>
              <p>	(6)	For the purposes of paragraph (1)(e), <b><i>benefit</i></b> includes pension or other money payable under the superseded Act.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-156D">
          <num>156D</num>
          <heading>Reports about recoverable payments and recoverable death payments</heading>
          <subsection eId="part-XI__sec-156D__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	CSC<i> </i>must cause a report of the following information to be published, in such manner as the Board of CSC thinks fit:</p>
            </content>
            <paragraph eId="part-XI__sec-156D__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the number of payments that any employee of CSC was aware of that were made under subsection 156B(1) or 156C(1) during the reporting period (see subsection (2) of this section);</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156D__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the total amount of payments referred to in paragraph (a);</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156D__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>the number of payments made under subsection 156B(1) or 156C(1) that any employee of CSC became aware of during the reporting period that were made during an earlier reporting period;</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156D__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>the total amount of payments referred to in paragraph (c);</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156D__subsec-1__para-e">
              <num>e</num>
              <content>
                <p>for each payment referred to in paragraph (c)—the reporting period in which the payment was made.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-156D__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	The <b><i>reporting period</i></b> is:</p>
            </content>
            <paragraph eId="part-XI__sec-156D__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>a financial year; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156D__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>if a shorter recurring period is prescribed under paragraph (5)(a)—that period.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-156D__subsec-3">
            <num>3</num>
            <content>
              <p>A report is not required if no employee of CSC is aware of any payments referred to in paragraph (1)(a) or (c).</p>
            </content>
            <content>
              <p>When report must be provided</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-156D__subsec-4">
            <num>4</num>
            <content>
              <p>The report must be provided before the end of the following period:</p>
            </content>
            <paragraph eId="part-XI__sec-156D__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>4 months after the end of the reporting period;</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156D__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>if a lesser number of months has been prescribed for the reporting period under paragraph (5)(b)—that number of months after the end of the reporting period.</p>
              </content>
              <content>
                <p>Power to make legislative instruments</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-156D__subsec-5">
            <num>5</num>
            <content>
              <p>	(5)	The Minister administering the <i>Public Governance, Performance and Accountability Act 2013 </i>may, by legislative instrument, prescribe:</p>
            </content>
            <paragraph eId="part-XI__sec-156D__subsec-5__para-a">
              <num>a</num>
              <content>
                <p>a period for the purposes of paragraph (2)(b); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-156D__subsec-5__para-b">
              <num>b</num>
              <content>
                <p>a number of months for a reporting period for the purposes of paragraph (4)(b).</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-XI__sec-157">
          <num>157</num>
          <heading>General provisions applicable to elections under Act</heading>
          <subsection eId="part-XI__sec-157__subsec-1">
            <num>1</num>
            <content>
              <p>Notwithstanding anything contained in this Act, where an election under this Act is made by a person after the expiration of the period allowed by or under this Act for the making of the election, and CSC is satisfied that in all the circumstances of the case it is desirable that the election should be recognized, CSC may direct that the election be treated as if it had been made within the period allowed and the election shall have effect accordingly.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-157__subsec-2">
            <num>2</num>
            <content>
              <p>Where a person who is entitled to make an election under a provision of this Act is, by reason of physical or mental incapacity, unable to make that election, CSC may, if it thinks it proper to do so, allow such other person as CSC thinks appropriate to make the election within such period as CSC allows, and, where the election is made by that other person, the election shall, for the purposes of this Act, be deemed to have been made by the first-mentioned person, and has effect accordingly.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-157__subsec-2A">
            <num>2A</num>
            <content>
              <p>	(2A)	Subject to subsection (2B), where a person who is entitled to make an election under a provision of this Act, or a declaration under <b><i>given period</i></b>) within which the election could have been made:<ref href="#sec-244">section 244</ref>, dies, without making such an election or declaration, before the end of the period (in this subsection called the </p>
            </content>
            <paragraph eId="part-XI__sec-157__subsec-2A__para-a">
              <num>a</num>
              <content>
                <p>if the person is survived by a spouse—the spouse may make such an election within the given period or such longer period as CSC allows; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-157__subsec-2A__para-b">
              <num>b</num>
              <content>
                <p>if:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-157__subsec-2A__para-i">
              <num>i</num>
              <content>
                <p>the person is not survived by a spouse; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-157__subsec-2A__para-ii">
              <num>ii</num>
              <content>
                <p>the person is survived by a spouse but the spouse dies without making such an election or declaration;</p>
              </content>
              <content>
                <p>and the person is survived by an eligible child or eligible children—a person authorised by CSC for the purposes of this subsection may make such an election or declaration within the given period or such longer period as CSC allows;</p>
                <p>and, in that case, this Act has effect as if the election or declaration had been made by the first-mentioned person.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-157__subsec-2B">
            <num>2B</num>
            <content>
              <p>Subsection (2A) does not apply in respect of an election under <ref href="#sec-110T">section 110T</ref>.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-157__subsec-3">
            <num>3</num>
            <content>
              <p>Where:</p>
            </content>
            <paragraph eId="part-XI__sec-157__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>a person makes an election (whether before or after the commencement of this subsection) under <ref href="#sec-62">section 62</ref>, 64, 68, 69, 71, 72, 76A, 83, 84, 86, 87, 92, 128, 137 or 139A;</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-157__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>the person who made the election, or another person (being a person who is prescribed or included in a prescribed class of persons), makes an application to CSC not later than 3 months after the day on which the election is made or the day on which this subsection comes into operation, whichever is the later, or within such further period as CSC, in special circumstances, allows, requesting that CSC cancel the election; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-157__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>CSC, having regard to such matters (if any) as are prescribed and such other matters as it considers relevant, is satisfied that the election should be cancelled;</p>
              </content>
              <content>
                <p>CSC may direct that the election shall be cancelled and, if it so directs, this Act has effect as if the election had not been made.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-157__subsec-4">
            <num>4</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-XI__sec-157__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>a person makes an election under <ref href="#sec-146C">section 146C</ref>, 146E or 146G; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-157__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>no payment has been made in accordance with the election; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-157__subsec-4__para-c">
              <num>c</num>
              <content>
                <p>CSC, having regard to:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-157__subsec-4__para-i">
              <num>i</num>
              <content>
                <p>such matters (if any) as are prescribed; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-157__subsec-4__para-ii">
              <num>ii</num>
              <content>
                <p>such other matters as it considers relevant;</p>
              </content>
              <content>
                <p>is satisfied that the election should be cancelled;</p>
                <p>CSC may direct that the election is to be cancelled and, if it so directs, this Act has effect as if the election had not been made.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-XI__sec-158">
          <num>158</num>
          <heading>Interim payment of benefits</heading>
          <content>
            <p>Where a person has become entitled to a benefit under this Act, but the payment of the benefit cannot be made or commence to be made by reason that the rate or the amount of that benefit has not been ascertained, CSC may, upon application in writing being made to it, direct that an interim payment or interim payments be made to the person, at such rate or rates, or in such amount or amounts, as it determines, and any interim payment so made shall be deemed to be a payment made in respect of that benefit.</p>
          </content>
        </section>
        <section eId="part-XI__sec-158A">
          <num>158A</num>
          <heading>Payment of unclaimed money to eligible roll-over fund</heading>
          <subsection eId="part-XI__sec-158A__subsec-1">
            <num>1</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-XI__sec-158A__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>a lump sum benefit is payable under this Act to a person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-158A__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the person fails, <quantity refersTo="#deadline">within 90 days</quantity> after the benefit becomes payable, to tell CSC in writing how the person wishes the benefit to be paid;</p>
              </content>
              <content>
                <p>CSC may pay the amount of the benefit to an eligible roll-over fund.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-158A__subsec-2">
            <num>2</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-XI__sec-158A__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>subsection (1) applies in relation to a benefit that is payable to a person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-158A__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>under the SIS Act the amount of the benefit is required to be paid to an eligible roll-over fund;</p>
              </content>
              <content>
                <p>CSC must comply with the requirement.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-158A__subsec-3">
            <num>3</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-XI__sec-158A__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>subsection (1) applies in relation to a benefit that is payable to a person; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-158A__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>	(b)	the amount of the benefit is unclaimed money within the meaning of the <i>Superannuation (Unclaimed Money and Lost Members) Act 1999</i> and is required to be paid to the Commissioner of Taxation under that Act;</p>
              </content>
              <content>
                <p>CSC must comply with the requirement.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-XI__sec-159">
          <num>159</num>
          <heading>Payment by approved authorities etc. to the Commonwealth in respect of eligible employees</heading>
          <subsection eId="part-XI__sec-159__subsec-1">
            <num>1</num>
            <content>
              <p>This section applies to:</p>
            </content>
            <paragraph eId="part-XI__sec-159__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>an approved authority; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-159__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>any other authority or body:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-159__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>whose staff consists of persons engaged under the Public Service Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-159__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>that has been declared by <role refersTo="#minister">the Minister</role> to be an authority or body to which this section applies; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-159__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>	(c)	an authority (other than an approved authority) or body whose staff include a person or persons mentioned in paragraph (ec) of the definition of <b><i>eligible employee</i></b> in subsection 3(1).</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-159__subsec-2">
            <num>2</num>
            <content>
              <p>If <role refersTo="#minister">the Minister</role> so determines, an authority or body to which this section applies must make payments to the Commonwealth in respect of any person who:</p>
            </content>
            <paragraph eId="part-XI__sec-159__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>is, or was at any time:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-159__subsec-2__para-i">
              <num>i</num>
              <content>
                <p>in the case of an approved authority—employed by that authority; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-159__subsec-2__para-ii">
              <num>ii</num>
              <content>
                <p>in the case of an authority or body referred to in paragraph (1)(b)—a member of the staff of <role refersTo="#authority">the authority</role> or body; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-159__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>is an eligible employee, or was an eligible employee during the period when the person was employed by, or was a member of the staff of, <role refersTo="#authority">the authority</role> or body.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-159__subsec-3">
            <num>3</num>
            <content>
              <p>Payments that an authority or body is required to make in respect of a person under subsection (2) are to be made:</p>
            </content>
            <paragraph eId="part-XI__sec-159__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>at such times as <role refersTo="#minister">the Minister</role> determines; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-159__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>in such amounts, or at such rates, as <role refersTo="#minister">the Minister</role> determines, having regard to the benefits that are or may become payable, or have been paid, to or in respect of the person.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-159__subsec-4">
            <num>4</num>
            <content>
              <p>An authority or body that is required to make a payment under subsection (2) may apply for that purpose any money under its control.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-159__subsec-5">
            <num>5</num>
            <content>
              <p>For the purposes of this section, the holder of a statutory office whose remuneration is paid by an authority or body is taken to be employed by that authority or body.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-160">
          <num>160</num>
          <heading>Cost of administration of, and of medical examinations under, Act etc.</heading>
          <subsection eId="part-XI__sec-160__subsec-1">
            <num>1</num>
            <content>
              <p>The costs of the administration of this Act and of the superseded Act, including the costs of and incidental to the management of the Fund by CSC (other than costs which the regulations provide shall be paid out of the Fund), shall be paid out of moneys appropriated from time to time by the Parliament for the purpose.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-160__subsec-2">
            <num>2</num>
            <content>
              <p>Moneys received and paid under this section, and the accounts in connexion therewith, shall be kept, as part of the Consolidated Revenue Fund, separately from the moneys and accounts of the Fund.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-160__subsec-3">
            <num>3</num>
            <content>
              <p>Subject to subsection (4), the cost of a medical examination carried out for the purposes of <ref href="#sec-16">section 16</ref> or 16AB is part of the cost of the administration of this Act.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-160__subsec-4">
            <num>4</num>
            <content>
              <p>Where a person who:</p>
            </content>
            <paragraph eId="part-XI__sec-160__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>proposes to become, becomes or is employed by an approved authority or a declared authority; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-160__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>is the proposed appointee to, or the holder of, a statutory office whose remuneration is paid by an approved authority or declared authority;</p>
              </content>
              <content>
                <p>is required to undergo a medical examination under <ref href="#sec-16">section 16</ref> or 16AB, the cost of the examination is to be paid by the approved authority or declared authority (as the case may be).</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-160__subsec-5">
            <num>5</num>
            <content>
              <p>For the purposes of subsection (6), <role refersTo="#minister">the Minister</role> may prepare an estimate of the costs referred to in subsection (1) that are likely to be incurred in respect of a financial year.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-160__subsec-6">
            <num>6</num>
            <content>
              <p><role refersTo="#minister">The Minister</role> may direct an authority or body that is or was, during the period specified in the direction, being a period that is included in, or is, a financial year in respect of which an estimate has been prepared under subsection (5):</p>
            </content>
            <paragraph eId="part-XI__sec-160__subsec-6__para-a">
              <num>a</num>
              <content>
                <p>an approved authority that employs or employed eligible employees; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-160__subsec-6__para-b">
              <num>b</num>
              <content>
                <p>a declared authority whose staff includes or included eligible employees;</p>
              </content>
              <content>
                <p>to pay to the Commonwealth such part of the costs estimated by <role refersTo="#minister">the Minister</role> in respect of that period as:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-160__subsec-6__para-c">
              <num>c</num>
              <content>
                <p>is determined by <role refersTo="#minister">the Minister</role> having regard to such matters (if any) as are prescribed; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-160__subsec-6__para-b">
              <num>b</num>
              <content>
                <p>is specified in the direction.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-160__subsec-7">
            <num>7</num>
            <content>
              <p>An authority or body that is required to make a payment under subsection (4) or (6) may apply for that purpose any money under its control.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-160__subsec-8">
            <num>8</num>
            <content>
              <p>In this section:</p>
            </content>
            <content>
              <p><b><i>declared authority</i></b> means:</p>
            </content>
            <paragraph eId="part-XI__sec-160__subsec-8__para-a">
              <num>a</num>
              <content>
                <p>an authority (other than an approved authority) or a body:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-160__subsec-8__para-i">
              <num>i</num>
              <content>
                <p>whose staff consist of persons engaged under the Public Service Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-160__subsec-8__para-ii">
              <num>ii</num>
              <content>
                <p>that has been declared by <role refersTo="#minister">the Minister</role> (whether before or after the commencement of this subparagraph) to be an authority or body to which this section applies; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-160__subsec-8__para-b">
              <num>b</num>
              <content>
                <p>	(b)	an authority (other than an approved authority) or a body whose staff include a person or persons mentioned in paragraph (ec) of the definition of <b><i>eligible employee</i></b> in subsection 3(1).</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-XI__sec-160A">
          <num>160A</num>
          <heading>CSC liable to pay surcharge under the Superannuation Contributions Tax (Assessment and Collection) Act 1997</heading>
          <subsection eId="part-XI__sec-160A__subsec-1">
            <num>1</num>
            <content>
              <p>To remove any doubt, it is stated that:</p>
            </content>
            <paragraph eId="part-XI__sec-160A__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>	(a)	for the purposes of the <i>Superannuation Contributions Tax (Assessment and Collection) Act 1997</i>, CSC in its capacity as a superannuation provider is an entity distinct from the Commonwealth; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-160A__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>consequently, <ref href="#sec-33">section 33</ref> of that Act does not affect the liability of CSC under that Act to pay surcharge on the surchargeable contributions of eligible employees.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-160A__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	Amounts payable by CSC under subsection 16(6) of the <i>Superannuation Contributions Tax (Assessment and Collection) Act 1997</i> are to be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-163">
          <num>163</num>
          <heading>Minister may request the supply of information</heading>
          <content>
            <p>CSC shall furnish to <role refersTo="#minister">the Minister</role> such information relating to the general administration and operation of this Act (including the investment of the Fund) as <role refersTo="#minister">the Minister</role> may from time to time require.</p>
          </content>
        </section>
        <section eId="part-XI__sec-163A">
          <num>163A</num>
          <heading>Power to require persons to give information and produce documents</heading>
          <subsection eId="part-XI__sec-163A__subsec-1">
            <num>1</num>
            <content>
              <p>Where CSC has reason to believe that a person is capable of giving information or producing a document relating to a matter that is relevant to the operation of this Act, the superseded Act or regulations under either Act in relation to the person or to another person for whom the first-mentioned person is authorised to act in relation to this Act, CSC may, by notice in writing served on the first-mentioned person, require the first-mentioned person:</p>
            </content>
            <paragraph eId="part-XI__sec-163A__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>to give to CSC, by writing signed by the first-mentioned person or, in the case of a body corporate, by a competent officer of the body corporate, any such information; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-163A__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>to produce to CSC or to a Secretary within the meaning of the Public Service Act, or other person engaged under that Act, specified in the notice acting on CSC’s behalf, any such document.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-163A__subsec-1A">
            <num>1A</num>
            <content>
              <p>For the purposes of subsection (1), the information must be given, or the document must be produced:</p>
            </content>
            <paragraph eId="part-XI__sec-163A__subsec-1A__para-a">
              <num>a</num>
              <content>
                <p><quantity refersTo="#deadline">within 14 days</quantity> after the day the notice was served; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-163A__subsec-1A__para-b">
              <num>b</num>
              <content>
                <p>in the manner specified in the notice.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-163A__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	A notice under this section requiring a person to give information or produce a document shall set out the effects of subsections (3) and (5) of this section and <i>Criminal Code</i>.<ref href="#sec-137">section 137</ref>.2 of the </p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-163A__subsec-3">
            <num>3</num>
            <content>
              <p>A person shall not refuse or fail to comply with a notice under this section to the extent that the person is capable of complying with it.</p>
            </content>
            <hcontainer name="penalty">
              <content>
                <p>Penalty:	<quantity refersTo="#custodialSentence">Imprisonment for 6 months</quantity>, or <quantity refersTo="#penaltyUnit">30 penalty units</quantity>, or both.</p>
              </content>
            </hcontainer>
            <authorialNote placement="end" eId="note-26" marker="26">
              <content>
                <p>Note:	<i>Crimes Act 1914</i> contains provisions dealing with penalties.<ref href="#part-I">Part I</ref>A of the </p>
              </content>
            </authorialNote>
          </subsection>
          <subsection eId="part-XI__sec-163A__subsec-5">
            <num>5</num>
            <content>
              <p>A person is not excused from giving information or producing a document in pursuance of this section on the ground that the information or the production of the document might tend to incriminate the person, but the information, the production of the document or any information, document or thing obtained as a direct or indirect consequence of the information or the production shall not be used in evidence against the person:</p>
            </content>
            <paragraph eId="part-XI__sec-163A__subsec-5__para-a">
              <num>a</num>
              <content>
                <p>in the case of an individual—in any criminal proceedings other than:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-163A__subsec-5__para-i">
              <num>i</num>
              <content>
                <p>proceedings under, or arising out of, this section; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-163A__subsec-5__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	a prosecution for an offence against <i>Criminal Code</i> that relates to this section; or<ref href="#sec-137">section 137</ref>.1 of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-163A__subsec-5__para-b">
              <num>b</num>
              <content>
                <p>in the case of a body corporate—in any criminal proceedings other than:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-163A__subsec-5__para-i">
              <num>i</num>
              <content>
                <p>proceedings under, or arising out of, this Act, the superseded Act or regulations under either Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-163A__subsec-5__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	a prosecution for an offence against the <i>Criminal Code</i> that relates to this Act.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-163A__subsec-6">
            <num>6</num>
            <content>
              <p>CSC may inspect a document produced in pursuance of a notice under subsection (1) and may make copies of, or take extracts from, the document.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-163A__subsec-7">
            <num>7</num>
            <content>
              <p>CSC may, for the purposes of this Act, take, and retain for so long as is necessary for those purposes, possession of a document produced in pursuance of a notice under subsection (1) but the person otherwise entitled to possession of the document is entitled to be supplied, as soon as practicable, with a copy certified by CSC to be a true copy and the certified copy shall be received in all courts as evidence as if it were the original.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-163A__subsec-8">
            <num>8</num>
            <content>
              <p>Until a certified copy of a document referred to in subsection (7) is supplied, CSC shall, at such times and place as CSC thinks appropriate, permit the person otherwise entitled to the document, or a person authorised by that person, to inspect and make copies of, or take extracts from, the document.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-163A__subsec-9">
            <num>9</num>
            <content>
              <p>The powers conferred on CSC by a provision of this Act other than this section are in addition to, and not in derogation of, the powers conferred on CSC by this section.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-163AB">
          <num>163AB</num>
          <heading>CSC may require employers to distribute information etc. to eligible employees</heading>
          <subsection eId="part-XI__sec-163AB__subsec-1">
            <num>1</num>
            <content>
              <p>CSC may:</p>
            </content>
            <paragraph eId="part-XI__sec-163AB__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>send to the designated employer of an eligible employee any document or written information that, under this Act or any other Act, CSC is required to send to the employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-163AB__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>ask the designated employer to give the document or information to the eligible employee.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-163AB__subsec-2">
            <num>2</num>
            <content>
              <p>CSC must ensure that the confidentiality of any document or information sent to the designated employer for transmission to the employee is preserved.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-163AB__subsec-3">
            <num>3</num>
            <content>
              <p>	(3)	The designated employer of an eligible employee must comply with a request of CSC under subsection (1) unless doing so would breach Chapter 7 of the <i>Corporations Act 2001</i>.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-164">
          <num>164</num>
          <heading>Directions etc. to be in writing</heading>
          <content>
            <p>A direction, determination or declaration by <role refersTo="#minister">the Minister</role> or CSC under this Act shall be in writing.</p>
          </content>
        </section>
        <section eId="part-XI__sec-165">
          <num>165</num>
          <heading>Delegation</heading>
          <content>
            <p><role refersTo="#minister">The Minister</role> may, by signed instrument, delegate all or any of his or her powers under this Act or the regulations to:</p>
          </content>
          <paragraph eId="part-XI__sec-165__para-a">
            <num>a</num>
            <content>
              <p>CSC or an employee of CSC; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-XI__sec-165__para-b">
            <num>b</num>
            <content>
              <p>	(b)	a director (within the meaning of the <i>Governance of Australian Government Superannuation Schemes Act 2011</i>); or</p>
            </content>
          </paragraph>
          <paragraph eId="part-XI__sec-165__para-e">
            <num>e</num>
            <content>
              <p>an officer of the Department.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-XI__sec-166">
          <num>166</num>
          <heading>Eligible employees paid in foreign currency</heading>
          <subsection eId="part-XI__sec-166__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	In this section, <b><i>foreign currency</i></b> means currency other than Australian currency.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-166__subsec-2">
            <num>2</num>
            <content>
              <p>Where the salary of an eligible employee is fixed and payable in foreign currency, this Act shall, for the purpose of calculating:</p>
            </content>
            <paragraph eId="part-XI__sec-166__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>any contributions or other payments payable by him or her under this Act;</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-166__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>any benefit payable to or in respect of him or her under this Act; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-166__subsec-2__para-c">
              <num>c</num>
              <content>
                <p>any payment which may become payable from the Consolidated Revenue Fund to the Superannuation Fund, or from the Superannuation Fund to the Commonwealth, in respect of him or her under this Act;</p>
              </content>
              <content>
                <p>be read as if any reference to an amount of salary, contribution, benefit, or payment, or to any other amount, were a reference to the amount in that foreign currency that corresponds with that amount.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-166__subsec-3">
            <num>3</num>
            <content>
              <p>For the purposes of subsection (2):</p>
            </content>
            <paragraph eId="part-XI__sec-166__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>the amount in sterling that corresponds with an amount referred to in this Act shall be calculated on the basis that 1 pound sterling is the equivalent of $2; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-166__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>the amount in any other foreign currency that corresponds to an amount referred to in this Act is to be calculated by using such rate of exchange as is agreed between the eligible employee and the designated employer.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-166__subsec-4">
            <num>4</num>
            <content>
              <p>Where a payment made to the Superannuation Fund exceeds, or a payment made from the Superannuation Fund is less than, the amount of the payment which would, but for this section, have been made, there shall be payable to the Commonwealth from the Superannuation Fund an amount equal to the difference, and, where a payment made to the Superannuation Fund is less than, or a payment made from the Superannuation Fund exceeds, the amount of the payment which would, but for this section, have been made, there shall be payable to the Superannuation Fund out of the Consolidated Revenue Fund, which is appropriated accordingly, an amount equal to that difference.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-167">
          <num>167</num>
          <heading>Making false statements to CSC</heading>
          <subsection eId="part-XI__sec-167__subsec-3">
            <num>3</num>
            <content>
              <p>	(3)	If a person is convicted of an offence against <i>Criminal Code</i> that relates to this Act, the Court may, in addition to imposing a penalty in respect of the offence, order the person to pay CSC an amount equal to any amount of benefit paid to the person as a result of the act, failure or omission in respect of which the person was convicted.<ref href="#sec-135">section 135</ref>.2, 136.1, 137.1 or 137.2 of the </p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-167__subsec-4">
            <num>4</num>
            <content>
              <p>For the purposes of subsection (3), a certificate by CSC stating that an amount specified in the certificate is the amount of benefit that has been paid to a person specified in the certificate in consequence of an act, failure or omission specified in the certificate is prima facie evidence of the matters specified in the certificate.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-167__subsec-4A">
            <num>4A</num>
            <content>
              <p>In any proceeding, a document purporting to be a certificate under subsection (4) is taken, unless the contrary is proved, to be such a certificate and to have been duly given.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-167AA">
          <num>167AA</num>
          <heading>Proceedings against corporations</heading>
          <subsection eId="part-XI__sec-167AA__subsec-1">
            <num>1</num>
            <content>
              <p>Where, in proceedings for an offence against this Act in respect of any conduct engaged in by a body corporate, it is necessary to establish the state of mind of the body, it is sufficient to show that a director, employee or agent of the body, being a director, employee or agent by whom the conduct was engaged in within the scope of his or her actual or apparent authority, had that state of mind.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-167AA__subsec-2">
            <num>2</num>
            <content>
              <p>Any conduct engaged in on behalf of a body corporate:</p>
            </content>
            <paragraph eId="part-XI__sec-167AA__subsec-2__para-a">
              <num>a</num>
              <content>
                <p>by a director, employee or agent of the body within the scope of his or her actual or apparent authority; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-167AA__subsec-2__para-b">
              <num>b</num>
              <content>
                <p>by any other person at the direction or with the consent or agreement (whether express or implied) of a director, employee or agent of the body, where the giving of such direction, consent or agreement is within the scope of the actual or apparent authority of the director, employee or agent;</p>
              </content>
              <content>
                <p>shall be deemed, for the purposes of a provision of this Act that creates an offence, to have been engaged in by the body.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-167AA__subsec-3">
            <num>3</num>
            <content>
              <p>A reference in subsection (1) to the state of mind of a person includes a reference to the knowledge, intention, opinion, belief or purpose of the person and the person’s reasons for the intention, opinion, belief or purpose.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XI__sec-167AB">
          <num>167AB</num>
          <heading>Exercise of certain powers by Minister</heading>
          <content>
            <p><role refersTo="#minister">The Minister</role> may not make an Order, declaration or determination (other than a determination under section 241) under this Act that is a legislative instrument unless:</p>
          </content>
          <paragraph eId="part-XI__sec-167AB__para-a">
            <num>a</num>
            <content>
              <p>CSC has consented to the making of the Order, declaration or determination; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-XI__sec-167AB__para-b">
            <num>b</num>
            <content>
              <p>the Order, declaration or determination:</p>
            </content>
          </paragraph>
          <paragraph eId="part-XI__sec-167AB__para-i">
            <num>i</num>
            <content>
              <p>relates to a payment by an employer-sponsor within the meaning of the SIS Act that will, after the making of the Order, declaration or determination, be required or permitted to be made under this Act; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-XI__sec-167AB__para-ii">
            <num>ii</num>
            <content>
              <p>relates solely to the termination of the Fund; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-XI__sec-167AB__para-iii">
            <num>iii</num>
            <content>
              <p>is made or given in circumstances covered by regulations made for the purposes of subparagraph 60(1)(b)(iii) of the SIS Act.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-XI__sec-168">
          <num>168</num>
          <heading>Regulations</heading>
          <subsection eId="part-XI__sec-168__subsec-1">
            <num>1</num>
            <content>
              <p>The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act, and, in particular:</p>
            </content>
            <paragraph eId="part-XI__sec-168__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>for prescribing the manner in which notices and other documents under this Act may be given or served; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>for prescribing penalties not exceeding <quantity refersTo="#penaltyUnit">20 penalty units</quantity> for offences against the regulations.</p>
              </content>
              <authorialNote placement="end" eId="note-27" marker="27">
                <content>
                  <p>Note:	<i>Crimes Act 1914</i> contains provisions dealing with penalties.<ref href="#part-I">Part I</ref>A of the </p>
                </content>
              </authorialNote>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-1A">
            <num>1A</num>
            <content>
              <p>	(1A)	If a provision of this Act refers to a provision (the <b><i>former provision</i></b>) of the Rules for the administration of the Public Sector Superannuation Scheme, then:</p>
            </content>
            <paragraph eId="part-XI__sec-168__subsec-1A__para-a">
              <num>a</num>
              <content>
                <p>	(a)	if a change is made to those Rules so that the former provision is replaced by another provision of those Rules (the <b><i>new provision</i></b>)—the regulations may amend this Act by omitting from that provision of this Act the reference to the former provision and substituting a reference to the new provision; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-1A__para-b">
              <num>b</num>
              <content>
                <p>if those Rules are replaced by new Rules—the regulations may amend this Act by omitting from that provision of this Act the reference to the former provision and substituting a reference to the corresponding provision of the new Rules.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-1B">
            <num>1B</num>
            <content>
              <p>Regulations made as mentioned in subsection (1A) may commence on a day earlier than the day on which they are made, but not earlier than the day on which the former provision was replaced by the new provision or by the corresponding provision of the new Rules, as the case may be.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-2">
            <num>2</num>
            <content>
              <p>Regulations made within a period of 30 months after the commencing day may be expressed to have taken effect from and including a day not earlier than the commencing day.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-3">
            <num>3</num>
            <content>
              <p>	(3)	Subject to subsection (5), regulations made after 31 December 1978 by virtue of subsection 11(4) or 126(2), or made for the purposes of the definition of <b><i>approved authority</i></b> in subsection 3(1), may be expressed to have taken effect from and including a day not earlier than 12 months before the making of the regulations.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-4">
            <num>4</num>
            <content>
              <p>Regulations made within the period of 12 months after the commencement of this subsection by virtue of <ref href="#sec-14A">section 14A</ref> in relation to:</p>
            </content>
            <paragraph eId="part-XI__sec-168__subsec-4__para-a">
              <num>a</num>
              <content>
                <p>persons who are deemed to have been re-appointed to the Australian Public Service in pursuance of <ref href="#sec-87Q">section 87Q</ref> of the Public Service Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-4__para-b">
              <num>b</num>
              <content>
                <p>persons who are, or are deemed to be, re-appointed (otherwise than to the Australian Public Service) or re-employed in circumstances similar to the circumstances in which a person could be re-appointed to the Australian Public Service under <ref href="#sec-63F">section 63F</ref>, 63G or 66B of the Public Service Act or could be deemed to be re-appointed to the Australian Public Service in accordance with <ref href="#sec-87Q">section 87Q</ref> of that Act;</p>
              </content>
              <content>
                <p>may be expressed to have effect from a day not earlier than <date date="1981-03-15">15 March 1981</date>.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-5">
            <num>5</num>
            <content>
              <p>	(5)	Regulations made after the commencement of this subsection for the purposes of the definition of <b><i>maximum retiring age</i></b> or <b><i>minimum retiring age</i></b> in subsection 3(1) may be expressed to have taken effect from and including a day not earlier than 12 months before the making of the regulations.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-6">
            <num>6</num>
            <content>
              <p>	(6)	Regulations made within a period of 2 years after the commencement of this subsection by virtue of subsection 126(2) with respect to persons to whom paragraph (b) of the definition of <b><i>prescribed teacher</i></b> in section 43P of the <i>Commonwealth Teaching Service Act 1972 </i>applies may be expressed to have taken effect from and including a day not earlier than 31 March 1977.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-7">
            <num>7</num>
            <content>
              <p>Regulations made after the commencement of this subsection by virtue of subsection 159(3) may be expressed to have taken effect from and including a day not earlier than 12 months before the making of the regulations.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-8">
            <num>8</num>
            <content>
              <p>Regulations made within a period of 2 years after the commencement of this subsection by virtue of <ref href="#sec-180">section 180</ref> may be expressed to have taken effect from and including a day not earlier than the commencing day.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-9">
            <num>9</num>
            <content>
              <p>Regulations made within a period of 12 months after the commencement of this subsection by virtue of <date date="1990-07-01">1 July 1990</date>.<ref href="#sec-5">section 5</ref>, 14A, 76, 126, 136, 144, 155A, 180 or 183 may be expressed to have taken effect from and including a day not earlier than </p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-10">
            <num>10</num>
            <content>
              <p>Regulations made within a period of 12 months after the commencement of this subsection for the purposes of <ref href="#sec-126">section 126</ref>, 180 or 183 may be expressed to have taken effect from and including a day not earlier than the day of that commencement.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-11">
            <num>11</num>
            <content>
              <p>Regulations made within 2 years after the commencement of this subsection for the purposes of <ref href="#sec-6A">section 6A</ref> may commence on a day earlier than the day on which they are made, but not earlier than the commencement of this subsection.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-12">
            <num>12</num>
            <content>
              <p>Regulations made within one year after the commencement of this subsection for the purposes of <ref href="#sec-14A">section 14A</ref>, 51, 126, 155, 180 or 183 may commence on a day earlier than the day on which they are made, but not earlier than the commencement of this subsection.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-12A">
            <num>12A</num>
            <content>
              <p>	(12A)	Regulations made within one year after the commencement of this subsection for the purposes of the amendments of this Act made by Schedule 2 to the <i>Superannuation Legislation Amendment Act</i> <i>1995</i><i> </i>may commence on a day earlier than the day on which they are made, but not earlier than the commencement of this subsection.</p>
            </content>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-13">
            <num>13</num>
            <content>
              <p>Regulations may not be made after the commencement of this subsection unless:</p>
            </content>
            <paragraph eId="part-XI__sec-168__subsec-13__para-a">
              <num>a</num>
              <content>
                <p>CSC has consented to the making of the regulations; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-13__para-b">
              <num>b</num>
              <content>
                <p>the regulations:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-13__para-i">
              <num>i</num>
              <content>
                <p>relate to a payment by an employer-sponsor within the meaning of the SIS Act that will, after the making of the regulations, be required or permitted to be made under this Act; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-13__para-ii">
              <num>ii</num>
              <content>
                <p>relate solely to the termination of the Fund; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-13__para-iii">
              <num>iii</num>
              <content>
                <p>are made in circumstances covered by regulations made for the purposes of subparagraph 60(1)(b)(iii) of the SIS Act.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-14">
            <num>14</num>
            <content>
              <p>If any regulations in force at the commencement of this subsection confer a power on <role refersTo="#commissioner">the Commissioner</role>:</p>
            </content>
            <paragraph eId="part-XI__sec-168__subsec-14__para-a">
              <num>a</num>
              <content>
                <p>that power is exercisable after that commencement by CSC and not by <role refersTo="#commissioner">the Commissioner</role>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-14__para-b">
              <num>b</num>
              <content>
                <p>any determination, approval or other thing that was made, given or done by <role refersTo="#commissioner">the Commissioner</role> under that power before that commencement is taken, after that commencement, for the purposes of this Act (other than section 154, as in force at the commencement of this subsection, and Part XA) to have been made, given or done by CSC.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-15">
            <num>15</num>
            <content>
              <p>Regulations made after the commencement of this subsection:</p>
            </content>
            <paragraph eId="part-XI__sec-168__subsec-15__para-a">
              <num>a</num>
              <content>
                <p>	(a)	for the purpose of the definition of <b><i>statutory office</i></b> in subsection 3(1); or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-15__para-b">
              <num>b</num>
              <content>
                <p>for the purposes of subsection 3(1AA);</p>
              </content>
              <content>
                <p>may commence on a day not earlier than 12 months before the making of the regulations.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-16">
            <num>16</num>
            <content>
              <p>If regulations are made after the commencement of this subsection for a purpose referred to in subsection (15) and, before the start of the period of 12 months before the making of the regulations, contributions have been accepted from, or in respect of:</p>
            </content>
            <paragraph eId="part-XI__sec-168__subsec-16__para-a">
              <num>a</num>
              <content>
                <p>if the regulations are made for the purpose mentioned in paragraph (15)(a)—the holder of the statutory office concerned; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-16__para-b">
              <num>b</num>
              <content>
                <p>if the regulations are made for the purpose mentioned in paragraph (15)(b)—a person to whom the regulations relate;</p>
              </content>
              <content>
                <p>the regulations may commence on a day not earlier than the earliest day on which contributions were so accepted.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-17">
            <num>17</num>
            <content>
              <p>	(17)	Regulations made within one year after the commencement of this subsection for purposes arising from any amendment of this Act made by Schedule 1 to the <i>Superannuation Legislation Amendment (Superannuation Contributions Tax) Act 1997</i> may commence on a day:</p>
            </content>
            <paragraph eId="part-XI__sec-168__subsec-17__para-a">
              <num>a</num>
              <content>
                <p>earlier than the day on which they are made; but</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-17__para-b">
              <num>b</num>
              <content>
                <p>not earlier than the commencement of this subsection.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-17A">
            <num>17A</num>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-XI__sec-168__subsec-17A__para-a">
              <num>a</num>
              <content>
                <p>a provision of the regulations is incorrect, inadequate or ineffective because of a provision of any Act (including an Act amending this Act) that was enacted after the provision of the regulations was made; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-17A__para-b">
              <num>b</num>
              <content>
                <p>the incorrectness, inadequacy or ineffectiveness could be remedied by an appropriate amendment of the regulations;</p>
              </content>
              <content>
                <p>CSC may, for the purposes of the performance of its functions or the exercise of its powers under this Act or the regulations, treat the amendment as having been made.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-18">
            <num>18</num>
            <content>
              <p>	(18)	Regulations made within one year after the commencement of this subsection for purposes arising from any amendment of this Act made by the <i>Superannuation Legislation Amendment (Post</i><i>-</i><i>retirement Commutations)</i> <i>Act 2001</i> may commence on a day:</p>
            </content>
            <paragraph eId="part-XI__sec-168__subsec-18__para-a">
              <num>a</num>
              <content>
                <p>earlier than the day on which they are made; but</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-18__para-b">
              <num>b</num>
              <content>
                <p>not earlier than the commencement of this subsection.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-19">
            <num>19</num>
            <content>
              <p>	(19)	Regulations made within one year after the commencement of this subsection for purposes arising from any amendment of this Act made by the <i>Superannuation Legislation Amendment (Indexation) Act 2001</i> may commence on a day:</p>
            </content>
            <paragraph eId="part-XI__sec-168__subsec-19__para-a">
              <num>a</num>
              <content>
                <p>earlier than the day on which they are made; but</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-19__para-b">
              <num>b</num>
              <content>
                <p>not earlier than the commencement of this subsection.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XI__sec-168__subsec-20">
            <num>20</num>
            <content>
              <p>	(20)	Regulations made within one year after the commencement of this subsection for purposes arising from any amendment of this Act made by the <i>Superannuation Legislation Amendment (Family Law and Other Matters) Act 2004</i> may commence on a day:</p>
            </content>
            <paragraph eId="part-XI__sec-168__subsec-20__para-a">
              <num>a</num>
              <content>
                <p>earlier than the day on which they are made; but</p>
              </content>
            </paragraph>
            <paragraph eId="part-XI__sec-168__subsec-20__para-b">
              <num>b</num>
              <content>
                <p>not earlier than the commencement of this subsection.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
      </part>
      <part eId="part-XII">
        <num>XII</num>
        <heading>Transitional provisions</heading>
        <division eId="part-XII__dvs-1">
          <num>1</num>
          <heading>Preliminary</heading>
          <section eId="part-XII__dvs-1__sec-169">
            <num>169</num>
            <heading>Interpretation</heading>
            <content>
              <p>In this Part, unless the contrary intention appears:</p>
              <p><term refersTo="#term-existing-fund">existing Fund</term> means <def>the Superannuation Fund established by the superseded Act.</def></p>
              <p><term refersTo="#term-former-board">former Board</term> means <def>the Superannuation Board established by the superseded Act.</def></p>
              <p><term refersTo="#term-new-fund">new Fund</term> means <def>the Superannuation Fund established by this Act.</def></p>
            </content>
          </section>
        </division>
        <division eId="part-XII__dvs-2">
          <num>2</num>
          <heading>Existing superannuation fund</heading>
          <section eId="part-XII__dvs-2__sec-170">
            <num>170</num>
            <heading>Interpretation</heading>
            <subsection eId="part-XII__dvs-2__sec-170__subsec-1">
              <num>1</num>
              <content>
                <p>In this Division, unless the contrary intention appears:</p>
              </content>
              <content>
                <p><term refersTo="#term-assets">assets</term> means <def>property of any kind and, without limiting the generality of the foregoing, includes: choses in action; and rights, interests and claims of every kind in or to property, whether arising under or by virtue of an instrument or otherwise, and whether liquidated or unliquidated, certain or contingent, accrued or accruing.</def></p>
              </content>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>choses in action; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>rights, interests and claims of every kind in or to property, whether arising under or by virtue of an instrument or otherwise, and whether liquidated or unliquidated, certain or contingent, accrued or accruing.</p>
                </content>
                <content>
                  <p><term refersTo="#term-authorized-person">authorized person</term> means <def>the Chair of the Trust or a person authorized in writing by the Chair of the Trust to give certificates under <ref href="#sec-173">section 173</ref>.</def></p>
                  <p><term refersTo="#term-eligible-pensioner">Eligible pensioner</term> means <def>a person to whom, or in respect to whom, at the commencement of this Act, pension, other than a non-contributory pension, was payable or would, but for the pension having been suspended, have been payable under: the superseded Act; or 	(b)	<i>Superannuation (Pension Increases) Act 1971</i>.<ref href="#sec-10">section 10</ref> of the </def></p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>the superseded Act; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	<i>Superannuation (Pension Increases) Act 1971</i>.<ref href="#sec-10">section 10</ref> of the </p>
                </content>
                <content>
                  <p><term refersTo="#term-instrument">Instrument</term> means <def>an instrument of any kind and, without limiting the generality of the foregoing, includes a contract, guarantee or agreement (whether express or implied and whether made or given orally or in writing), bond, authority, order, power of attorney, mortgage, transfer, conveyance or other assurance, charge, lien, bill of exchange, letter of credit and security.</def></p>
                  <p><term refersTo="#term-instrument-to-which-this-division-applies">instrument to which this Division applies</term> means <def>an instrument arising out of, or otherwise connected with, the exercise or proposed exercise by the former Board of its investment power, being an instrument: to which the former Board is a party; which was given to or in favour of the former Board; in which a reference is made to the former Board; or under which any money is or may become payable, or any other property is to be, or may become liable to be, transferred, conveyed or assigned to or by the former Board; being an instrument subsisting immediately before the commencing day.</def></p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>to which the former Board is a party;</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>which was given to or in favour of the former Board;</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>in which a reference is made to the former Board; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-d">
                <num>d</num>
                <content>
                  <p>under which any money is or may become payable, or any other property is to be, or may become liable to be, transferred, conveyed or assigned to or by the former Board;</p>
                </content>
                <content>
                  <p>being an instrument subsisting immediately before the commencing day.</p>
                  <p><term refersTo="#term-investment-assets-of-the-existing-fund">investment assets of the existing Fund</term> means <def>the assets of the existing Fund or of the former Board arising out of, or otherwise connected with, the exercise or proposed exercise by the former Board of its investment power, being assets subsisting immediately before the commencing day.</def></p>
                  <p><term refersTo="#term-investment-liabilities-of-the-existing-fund">investment liabilities of the existing Fund</term> means <def>liabilities of the existing Fund or of the former Board arising out of, or otherwise connected with, the exercise or proposed exercise by the former Board of its investment power, being liabilities subsisting immediately before the commencing day.</def></p>
                  <p><term refersTo="#term-investment-power">investment power</term> means <def>the power of the former Board under <ref href="#sec-12">section 12</ref> of the superseded Act to invest moneys of the existing Fund.</def></p>
                  <p><term refersTo="#term-liabilities">liabilities</term> means <def>liabilities of every kind and, without limiting the generality of the foregoing, includes obligations of every kind, whether arising under or by virtue of an instrument or otherwise, and whether liquidated or unliquidated, certain or contingent, accrued or accruing.</def></p>
                  <p><b><i>non</i></b><b><i>-</i></b><b><i>contributory pension</i></b> means:</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	a pension that became payable under <i>Superannuation Act 1922 </i>or of that Act as amended, not being a pension for which contributions were made to a State Fund as defined by section 101 of the superseded Act;<ref href="#sec-57">section 57</ref> of the </p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	a pension that became payable under <i>Superannuation Act 1922 </i>or of that Act as amended; or<ref href="#sec-58">section 58</ref> of the </p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>	(c)	a pension to which subsection 9(2), or subsection 14(2), of the <i>Superannuation Act (No.</i><i> </i><i>2) 1956 </i>applies.</p>
                </content>
                <content>
                  <p><term refersTo="#term-uninvested-moneys-of-the-existing-fund">uninvested moneys of the existing Fund</term> means <def>moneys of the existing Fund that, immediately before the commencing day, are held uninvested by the former Board, including any moneys lodged on call or on fixed deposit under <ref href="#sec-13">section 13</ref> of the superseded Act.</def></p>
                  <p><b><i>unreceived amounts in respect of life assurance policies</i></b> means:</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>amounts paid by the former Board under <ref href="#sec-74">section 74</ref> of the superseded Act in respect of life assurance policies (not being policies that matured, or were re-transferred under subsection 74(3) of that Act, before the commencing day) together with compound interest thereon, from the respective dates of payment until the commencing day, as provided for under that section; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-170__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>amounts that, but for subsection 119ZC(2) of the superseded Act, would have been paid by the former Board to the existing Fund under paragraph 119J(3)(a) of that Act, or to the Provident Account established by that Act under paragraph 119J(7)(a) of that Act, in respect of persons (not being persons whose life policy or life policies assigned to the former Board in accordance with subsection 119ZC(3) of that Act, or issued in relation to them in accordance with subsection 119ZC(4) of that Act, became payable, or were surrendered or assigned by the former Board, before the commencing day) together with compound interest thereon as would be provided for under subparagraph 119ZC(8)(a)(i) of that Act if the relevant policies became payable on the day immediately preceding the commencing day.</p>
                </content>
                <content>
                  <p><term refersTo="#term-unreceived-moneys-of-the-existing-fund">unreceived moneys of the existing Fund</term> means <def>moneys that a person (including the Commonwealth) has become liable to pay (whether or not payment has been deferred under the superseded Act or otherwise), or would, if a demand had been made, have become liable to pay, whether under the superseded Act or otherwise, to the existing Fund or the former Board (not being moneys that a person has become liable to pay, or would, if a demand had been made, have become liable to pay, to the Fund or the former Board by reason of, or for a reason connected with, the exercise by the former Board of its investment power), but which have not been paid before the commencing day.</def></p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-170__subsec-2">
              <num>2</num>
              <content>
                <p>Where deferred benefits were applicable in respect of a person under <ref href="#sec-119W">section 119W</ref> of the superseded Act on the day immediately preceding the commencing day but had not become payable to or in respect of the person on or before that day, the person shall be deemed to be an eligible pensioner for the purposes of this Division.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-170__subsec-3">
              <num>3</num>
              <content>
                <p>A reference in this Division to the value of the net assets of the existing Fund shall be read as a reference to the amount by which the value, as determined by <role refersTo="#minister">the Minister</role>, of the investment assets of the existing Fund subsisting immediately before the commencing day, the uninvested moneys of the existing Fund, the unreceived moneys of the existing Fund and the unreceived amounts in respect of life assurance policies exceeds the amount, as determined by <role refersTo="#minister">the Minister</role>, of the investment liabilities of the existing Fund subsisting immediately before the commencing day and moneys that persons paid, but were not liable to pay, under the superseded Act before the commencing day.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XII__dvs-2__sec-171">
            <num>171</num>
            <heading>Transfer of certain assets and liabilities</heading>
            <content>
              <p>Upon the commencement of this Act:</p>
            </content>
            <paragraph eId="part-XII__dvs-2__sec-171__para-a">
              <num>a</num>
              <content>
                <p>the uninvested moneys of the existing Fund become, by force of this section, moneys of the new Fund;</p>
              </content>
            </paragraph>
            <paragraph eId="part-XII__dvs-2__sec-171__para-b">
              <num>b</num>
              <content>
                <p>the investment assets of the existing Fund become, by force of this section, assets of the new Fund and shall be deemed to be moneys of the new Fund invested by the Trust under <ref href="#sec-42">section 42</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XII__dvs-2__sec-171__para-c">
              <num>c</num>
              <content>
                <p>the investment liabilities of the former Board become, by force of this section, liabilities of the Trust.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-XII__dvs-2__sec-172">
            <num>172</num>
            <heading>Instruments</heading>
            <content>
              <p>An instrument to which this Division applies continues, by force of this section, in full force and effect but, in its operation in relation to acts, transactions, matters or things done, entered into or occurring on or after the commencing day, has effect as if a reference in the instrument to the former Board were a reference to the Trust.</p>
            </content>
          </section>
          <section eId="part-XII__dvs-2__sec-173">
            <num>173</num>
            <heading>Certificates</heading>
            <subsection eId="part-XII__dvs-2__sec-173__subsec-1">
              <num>1</num>
              <content>
                <p>An authorized person may, by writing under his or her hand, certify that an asset, liability or instrument specified or described in the certificate is an investment asset of the existing Fund, an investment liability of the existing Fund or an instrument to which this Division applies, as the case may be, and the certificate is, in all courts and for all purposes, prima facie evidence of the matters stated in the certificate.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-173__subsec-2">
              <num>2</num>
              <content>
                <p>Where a document purports to be a certificate under subsection (1) signed by an authorized person, judicial notice shall be taken of the signature of that person and of the fact that that person is or was an authorized person.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-173__subsec-3">
              <num>3</num>
              <content>
                <p>An instrument or document that an authorized person certifies to have been made, executed or given by reason of, or for a purpose connected with or arising out of, the operation of this Division is not liable to stamp duty or other tax under a law of the Commonwealth or of a State or of a Territory.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XII__dvs-2__sec-174">
            <num>174</num>
            <heading>Pending proceedings</heading>
            <content>
              <p>Where, immediately before the commencing day, proceedings to which the former Board was a party (being proceedings with respect to any matter arising out of, or otherwise connected with, the exercise by the former Board of its investment power) were pending in any court, the Trust is, by force of this section, substituted for the former Board as a party to the proceedings.</p>
            </content>
          </section>
          <section eId="part-XII__dvs-2__sec-175">
            <num>175</num>
            <heading>Allocation of existing Fund between pensioners and contributors</heading>
            <subsection eId="part-XII__dvs-2__sec-175__subsec-1">
              <num>1</num>
              <content>
                <p>For the purposes of this Division, part of the value of the net assets of the existing Fund, being a part the value of which is determined by <role refersTo="#minister">the Minister</role>, shall be deemed to relate to persons other than existing contributors.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-175__subsec-2">
              <num>2</num>
              <content>
                <p>In making the determination under subsection (1), <role refersTo="#minister">the Minister</role> shall have regard to such matters (if any) as are prescribed.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XII__dvs-2__sec-176">
            <num>176</num>
            <heading>Allocation among eligible pensioners</heading>
            <subsection eId="part-XII__dvs-2__sec-176__subsec-1">
              <num>1</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>amount available for distribution</i></b> means the sum of:</p>
              </content>
              <paragraph eId="part-XII__dvs-2__sec-176__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the amount (in paragraph (b) referred to as the <b><i>surplus amount</i></b>) equal to the amount by which the value of the part of the value of the net assets of the existing Fund that, by virtue of subsection 175 (1), is deemed to relate to persons other than existing contributors, exceeds the amount determined by the Minister under subsection (2) of this section; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-176__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>an amount determined by <role refersTo="#minister">the Minister</role>, after receiving advice from the Investment Trust, to be the amount that will accrue to the new Fund, in respect of the period commencing on the commencing day and ending on the distribution date, in relation to the surplus amount.</p>
                </content>
                <content>
                  <p><b><i>distribution date</i></b> means such date as is fixed by the Minister, by notice published in the <i>Gazette</i>, as the distribution date for the purposes of this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-176__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> shall, as soon as practicable after the commencing day, determine the amount necessary to provide for the benefits (other than benefits that might have become payable to or in respect of existing contributors) which were a charge upon the existing Fund immediately before the commencing day or are, under the regulations, to be treated as if they were such a charge.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-176__subsec-3">
              <num>3</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> shall, in making the determination for the purposes of subsection (2), have regard to such matters (if any) as are prescribed.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-176__subsec-4">
              <num>4</num>
              <content>
                <p><role refersTo="#commissioner">The Commissioner</role> shall, as soon as practicable after the distribution date has been fixed by <role refersTo="#minister">the Minister</role>, allocate among eligible pensioners, in such manner as <role refersTo="#minister">the Minister</role> directs, the amount nearest to the amount available for distribution that it is practicable to allocate in that manner among eligible pensioners, and, in giving those directions, <role refersTo="#minister">the Minister</role> shall take into account all matters relevant to ensure that the amount to be distributed will be allocated among the persons concerned on a fair and reasonable basis.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-176__subsec-5">
              <num>5</num>
              <content>
                <p>Subject to subsection (6), as soon as practicable after the allocation in respect of eligible pensioners has been made under subsection (4), there shall be paid out of the new Fund to each eligible pensioner who is entitled to an amount under the allocation (not being an amount that is less than $2) an amount equal to that amount.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-176__subsec-6">
              <num>6</num>
              <content>
                <p>Where an eligible pensioner who is entitled to an amount under the allocation made under subsection (4) has died before payment of the amount, an amount equal to, or amounts aggregating, the amount to which the pensioner is so entitled shall be paid out of the new Fund to such person (if any), or to such persons (if any), as <role refersTo="#commissioner">the Commissioner</role> determines.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-176__subsec-7">
              <num>7</num>
              <content>
                <p>Sections 118, 119 and 156 apply in relation to any moneys payable under this section as if those moneys were a benefit payable under this Act.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-176__subsec-8">
              <num>8</num>
              <content>
                <p>Section 144 of the superseded Act applies in relation to any moneys payable under this section as if those moneys were an amount becoming payable under the superseded Act.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XII__dvs-2__sec-177">
            <num>177</num>
            <heading>Allocation among existing contributors</heading>
            <subsection eId="part-XII__dvs-2__sec-177__subsec-1">
              <num>1</num>
              <content>
                <p>In this section:</p>
              </content>
              <content>
                <p><b><i>amount available for allocation as basic contributions</i></b> means the amount referred to in paragraph (2)(a).</p>
                <p><b><i>amount available for allocation as supplementary contributions</i></b> means the amount referred to in paragraph (2)(b).</p>
                <p><b><i>amount available for distribution as supplementary contributions</i></b> means the sum of:</p>
              </content>
              <paragraph eId="part-XII__dvs-2__sec-177__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the amount (in paragraph (b) referred to as the <b><i>surplus amount</i></b>) equal to the amount available for allocation as supplementary contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-177__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>an amount determined by <role refersTo="#minister">the Minister</role>, after receiving advice from the Investment Trust, to be the amount that will accrue to the new Fund, in respect of the period commencing on the commencing day and ending on the distribution date, in relation to the surplus amount.</p>
                </content>
                <content>
                  <p><b><i>distribution date</i></b> means such date, being a date not earlier than the election date, as is fixed by the Minister, by notice published in the <i>Gazette</i>, as the distribution date for the purposes of this section.</p>
                  <p><b><i>election date</i></b> means such date as is fixed by the Minister, by notice published in the <i>Gazette</i>, as the election date for the purposes of this section.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-177__subsec-2">
              <num>2</num>
              <content>
                <p>For the purposes of this section, <role refersTo="#minister">the Minister</role> shall, as soon as practicable after the commencing day, determine, in relation to the value of the net assets of the existing Fund:</p>
              </content>
              <paragraph eId="part-XII__dvs-2__sec-177__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the amount that is to be treated as basic contributions made by existing contributors on the commencing day; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-177__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the amount that is to be treated as supplementary contributions made by existing contributors on the commencing day;</p>
                </content>
                <content>
                  <p>and, in making the determination, <role refersTo="#minister">the Minister</role> shall have regard to such matters (if any) as are prescribed.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-177__subsec-3">
              <num>3</num>
              <content>
                <p><role refersTo="#commissioner">The Commissioner</role> shall, as soon as practicable after the commencing day:</p>
              </content>
              <paragraph eId="part-XII__dvs-2__sec-177__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p>allocate among existing contributors, in such manner as <role refersTo="#minister">the Minister</role> directs, the amount nearest to the amount available for allocation as basic contributions that it is practicable to allocate in that manner among existing contributors;</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-177__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>allocate among existing contributors, in such manner as <role refersTo="#minister">the Minister</role> directs, the amount nearest to the amount available for allocation as supplementary contributions that it is practicable to allocate in that manner among existing contributors;</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-177__subsec-3__para-c">
                <num>c</num>
                <content>
                  <p>allocate among existing contributors, in such manner as <role refersTo="#minister">the Minister</role> directs, the amount nearest to the amount available for distribution as supplementary contributions that it is practicable to allocate in that manner among existing contributors;</p>
                </content>
                <content>
                  <p>and, in giving those directions, <role refersTo="#minister">the Minister</role> shall take into account all matters relevant to ensure that the amounts to be allocated will be allocated among the persons concerned on a fair and reasonable basis.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-177__subsec-4">
              <num>4</num>
              <content>
                <p>As soon as practicable after the allocations in respect of existing contributors have been made under subsection (3), <role refersTo="#commissioner">the Commissioner</role> shall cause notice to be given to each existing contributor of the respective amounts that have been allocated to him or her under paragraphs (a), (b) and (c) of that subsection.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-177__subsec-5">
              <num>5</num>
              <content>
                <p>An existing contributor may, not later than the election date, or, if he or she ceases to be an eligible employee before the election date, not later than the date on which he or she so ceases, elect, by notice in writing to <role refersTo="#commissioner">the Commissioner</role>, that an amount specified in the election, being an amount not exceeding the amount allocated to him or her under paragraph (3)(c), be paid to him or her.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-177__subsec-6">
              <num>6</num>
              <content>
                <p>Where an existing contributor makes an election under subsection (5), then, subject to subsection (7), there shall be paid out of the new Fund to him or her an amount equal to the amount specified in the election.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-177__subsec-7">
              <num>7</num>
              <content>
                <p>Where an existing contributor who is entitled to an amount under subsection (6) has died before the payment of the amount, an amount equal to, or amounts aggregating, the amount to which he or she is so entitled shall be paid out of the new Fund to such person (if any), or to such persons (if any), as <role refersTo="#commissioner">the Commissioner</role> determines.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-177__subsec-8">
              <num>8</num>
              <content>
                <p>Sections 118, 119, 156 and 166 apply in relation to any moneys payable under this section as if those moneys were a benefit payable under this Act.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-177__subsec-9">
              <num>9</num>
              <content>
                <p>An amount equal to the amount allocated to an existing contributor under paragraph (3)(a) shall be deemed to be an amount of basic contributions paid by him or her under this Act on the commencing day.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-177__subsec-10">
              <num>10</num>
              <content>
                <p>Where an existing contributor does not make an election under subsection (5), an amount equal to the amount allocated to him or her under paragraph (3)(b) shall be deemed to be an amount of supplementary contributions paid by him or her under this Act on the commencing day.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-177__subsec-11">
              <num>11</num>
              <content>
                <p>Where an existing contributor makes an election under subsection (5) and specifies in the election an amount less than the amount allocated to him or her under paragraph (3)(c), an amount ascertained for the purposes of this subsection in accordance with subsection (12) shall be deemed to be an amount of supplementary contributions paid by him or her under this Act on the commencing day.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-177__subsec-12">
              <num>12</num>
              <content>
                <p>The amount to be ascertained for the purposes of subsection (11) in accordance with this subsection in respect of an existing contributor is an amount ascertained in accordance with the formula:</p>
              </content>
              <figure>
                <img src="corpus/images/superannuation-act-1976-fig-56.png" alt=""/>
              </figure>
              <content>
                <p>where:</p>
                <p><b><i>A </i></b>is an amount equal to the amount allocated to him or her under paragraph (3)(b).</p>
                <p><b><i>B </i></b>is the amount specified in the election; and</p>
                <p><b><i>C </i></b>is an amount equal to the amount allocated to him or her under paragraph (3)(c).</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XII__dvs-2__sec-178">
            <num>178</num>
            <heading>Payment from new Fund to the Commonwealth</heading>
            <subsection eId="part-XII__dvs-2__sec-178__subsec-1">
              <num>1</num>
              <content>
                <p>There shall be paid from the new Fund to the Commonwealth an amount equal to the amount by which the value of the net assets of the existing Fund exceeds the sum of:</p>
              </content>
              <paragraph eId="part-XII__dvs-2__sec-178__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>	(a)	the amount referred to in the definition of <b><i>amount available for distribution</i></b> in subsection 176(1) as the <b><i>surplus amount</i></b>;</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-178__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>the amount defined in subsection 177(1) as the amount available for allocation as basic contributions; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-2__sec-178__subsec-1__para-c">
                <num>c</num>
                <content>
                  <p>the amount defined in subsection 177(1) as the amount available for allocation as supplementary contributions.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-2__sec-178__subsec-2">
              <num>2</num>
              <content>
                <p><role refersTo="#minister">The Minister</role> may approve the transfer, subject to such conditions (if any) as he or she determines, of the excess established under subsection (1) from the new Fund to the Commonwealth in such manner, in such instalments, and at such times during the period of 10 years commencing on the commencing day, as he or she determines.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XII__dvs-2__sec-179">
            <num>179</num>
            <heading>Determinations etc. to be in writing</heading>
            <content>
              <p>Any determination, direction or allocation by <role refersTo="#minister">the Minister</role> or <role refersTo="#commissioner">the Commissioner</role> for the purposes of this Division shall be in writing, and shall not be varied except for the purpose of correcting an error, whether in calculation or otherwise, or a mistake of fact, or for a purpose authorized by the regulations.</p>
            </content>
          </section>
        </division>
        <division eId="part-XII__dvs-3">
          <num>3</num>
          <heading>Invalidity pensioners</heading>
          <section eId="part-XII__dvs-3__sec-180">
            <num>180</num>
            <heading>Existing invalidity pensioners</heading>
            <subsection eId="part-XII__dvs-3__sec-180__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	In this section, <b><i>existing invalidity pensioner</i></b> means a person to whom a pension of a kind referred to in section 64A or section 65 of the superseded Act as in force immediately before the repeal of that section (other than a deferred benefit by way of a pension referred to in subsection (1) of section 64A of the superseded Act as so in force) is payable or would, but for the pension having been suspended, be payable.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-3__sec-180__subsec-2">
              <num>2</num>
              <content>
                <p>Sections 15 and 73A, <ref href="#sec-74">section 74</ref> (other than subsections (6) and (7)), <ref href="#sec-74A">section 74A</ref> and <ref href="#sec-75">section 75</ref> apply to and in relation to an existing invalidity pensioner who has not become an eligible employee, with such modifications (if any) as are prescribed, as if his or her pension were an invalidity pension payable under this Act and as if, immediately before he or she became entitled to that pension, he or she had been an eligible employee.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-3__sec-180__subsec-3">
              <num>3</num>
              <content>
                <p>The provisions of this Act apply to and in relation to an existing invalidity pensioner who becomes an eligible employee with such modifications (if any) as are prescribed and subject to subsection (4).</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-3__sec-180__subsec-4">
              <num>4</num>
              <content>
                <p>Where an existing invalidity pensioner becomes an eligible employee, there shall be paid into the new Fund out of the Consolidated Revenue Fund (which is appropriated accordingly) such amount as CSC determines having regard to the total amount of contributions paid by the pensioner under the superseded Act and such other matters as CSC considers relevant, and an amount equal to the amount so paid shall be deemed to be an amount paid to the new Fund under subsection 112(5) in respect of the person.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-XII__dvs-4">
          <num>4</num>
          <heading>Existing contributors</heading>
          <section eId="part-XII__dvs-4__sec-181">
            <num>181</num>
            <heading>Interpretation</heading>
            <content>
              <p>In this Division:</p>
              <p><term refersTo="#term-first-contribution-day">first contribution day</term> means <def>the contribution day that falls on 8 July 1976.</def></p>
              <p><term refersTo="#term-initial-basic-contribution">Initial basic contribution</term> means <def>the amount of the basic contribution made, or required to be made, by the contributor on the first contribution day.</def></p>
              <p><b><i>previous contribution (excluding contribution for reserve units)</i></b>, in relation to an existing contributor, means the amount of the contribution made, or required to be made, by the contributor under the superseded Act in respect of units of pension, other than reserve units of pension, on the pay day last preceding the commencing day.</p>
              <p><b><i>previous contribution (including contribution for reserve units)</i></b>, in relation to an existing contributor, means the amount of the contribution made, or required to be made, by the contributor under the superseded Act in respect of units of pension, including reserve units of pension, on the pay day last preceding the commencing day.</p>
            </content>
          </section>
          <section eId="part-XII__dvs-4__sec-182">
            <num>182</num>
            <heading>First day of service</heading>
            <content>
              <p>		A person who is, or at any time has been, a person referred to in paragraph (a) of the definition of <b><i>eligible employee</i></b> in subsection 3(1) shall be deemed to have become an eligible employee on the commencing day.</p>
            </content>
          </section>
          <section eId="part-XII__dvs-4__sec-183">
            <num>183</num>
            <heading>Modification of Act in relation to existing contributors</heading>
            <subsection eId="part-XII__dvs-4__sec-183__subsec-1">
              <num>1</num>
              <content>
                <p>	(1)	This section applies to a person who is or has ceased to be an eligible employee, being a person who is, or at any time has been, a person referred to in paragraph (a) of the definition of <b><i>eligible employee</i></b> in subsection 3(1).</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-183__subsec-2">
              <num>2</num>
              <content>
                <p>The regulations may make provision for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or that provision to and in relation to a person to whom this section applies, or to and in relation to a prescribed class of persons to whom this section applies.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-183__subsec-3">
              <num>3</num>
              <content>
                <p>The modifications that may be made by regulations in pursuance of subsection (2) include, but are not limited to, modifications providing for the payment of contributions in addition to, or in substitution for, contributions that would otherwise be payable under this Act and for benefits in addition to, or in substitution for, benefits provided for by this Act.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XII__dvs-4__sec-184">
            <num>184</num>
            <heading>Medical examinations and benefit classification certificates</heading>
            <subsection eId="part-XII__dvs-4__sec-184__subsec-1">
              <num>1</num>
              <content>
                <p>This section applies to a person who is, or at any time has been, an existing contributor other than:</p>
              </content>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-1__para-a">
                <num>a</num>
                <content>
                  <p>an existing contributor who has previously ceased to be an eligible employee by reason of retirement on the ground of invalidity, being an existing contributor to whom, upon his or her so ceasing, invalidity benefit was payable in accordance with <ref href="#sec-69">section 69</ref>, 72 or 73; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-1__para-b">
                <num>b</num>
                <content>
                  <p>an existing contributor who has previously ceased to be an eligible employee otherwise than by reason of retirement on the ground of invalidity.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-184__subsec-2">
              <num>2</num>
              <content>
                <p>Subject to subsection (4), where:</p>
              </content>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>a person to whom this section applies who, immediately before the commencing day, was (otherwise than because of an election made under <ref href="#sec-81">section 81</ref> of the superseded Act) a contributor to the Provident Account:</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>ceases to be an eligible employee because of death or retirement on the ground of invalidity; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>becomes entitled to partial invalidity pension under <ref href="#sec-78">section 78</ref> because of a decrease in the annual rate of the person’s salary that CSC is satisfied can properly be regarded as attributable to physical or mental incapacity;</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>at the time when the person so ceases to be an eligible employee or becomes entitled to partial invalidity pension, as the case requires, the person’s period of contributory service is less than 20 years and the person has not attained the person’s maximum retiring age; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-2__para-c">
                <num>c</num>
                <content>
                  <p>CSC is of the opinion that the death of the person, the incapacity which was the ground for the retirement of the person or the incapacity to which CSC was satisfied that the decrease in the annual rate of salary of the person could properly be regarded as attributable, as the case requires, was caused, or was substantially contributed to:</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-2__para-i">
                <num>i</num>
                <content>
                  <p>by the physical or mental condition of the person that was relevant for the purposes of the superseded Act or, if there was more than one such condition, by those conditions or one or more of those conditions; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-2__para-ii">
                <num>ii</num>
                <content>
                  <p>by a physical or mental condition or conditions of the person connected with the physical or mental condition of the person that was relevant for the purposes of the superseded Act or, if there was more than one such condition, with those conditions or one or more of those conditions;</p>
                </content>
                <content>
                  <p>CSC shall issue in respect of the person a benefit classification certificate in which there is or are specified the physical or mental condition or conditions of the person that was or were relevant for the purposes of the superseded Act and, for the purposes of this Act, the certificate shall be deemed to have been issued under subsection 16(4) and to have been in force in respect of the person immediately before his or her death or retirement or immediately before the person became entitled to partial invalidity pension under <ref href="#sec-78">section 78</ref>, as the case requires.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-184__subsec-2A">
              <num>2A</num>
              <content>
                <p>Subsection (2) does not apply in relation to a person who, on <date date="1990-06-30">30 June 1990</date> was, and until the date the person ceased to be an eligible employee or became entitled to partial invalidity pension, as the case requires, being a date after <date date="1991-03-31">31 March 1991</date>, continued to be, an eligible employee.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-184__subsec-3">
              <num>3</num>
              <content>
                <p>Subject to subsection (4), CSC may, if it thinks fit, and shall, upon application in writing being made to it by an eligible employee who is a person to whom this section applies and who, immediately before the commencing day, was (otherwise than by reason of an election made under <ref href="#sec-81">section 81</ref> of the superseded Act) a contributor to the Provident Account, issue in respect of the eligible employee a benefit classification certificate in which the physical or mental condition or conditions of the person that was or were relevant for the purposes of the superseded Act is or are specified and, for the purposes of this Act, the certificate shall be deemed to have been issued under subsection 16(4).</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-184__subsec-4">
              <num>4</num>
              <content>
                <p>CSC shall not, under subsection (2) or (3), issue a benefit classification certificate in respect of a person if there is a benefit classification certificate in force in respect of the person at that time.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-184__subsec-5">
              <num>5</num>
              <content>
                <p>Where CSC is satisfied, in respect of a person who is a relevant person:</p>
              </content>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p>that, at or in connection with a medical examination that the person underwent for the purpose of the superseded Act, the person failed to answer properly a question asked of him or her or gave false or misleading information; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	that a physical or mental condition of the person or physical or mental conditions of the person (in this subsection referred to as an <b><i>unrecorded condition</i></b> or as <b><i>unrecorded conditions</i></b>) that was not or were not relevant for the purposes of the superseded Act, would have been relevant for the purposes of that Act if the person had answered the question properly or had not given that false or misleading information;</p>
                </content>
                <content>
                  <p>CSC shall:</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-5__para-c">
                <num>c</num>
                <content>
                  <p>if there is a benefit classification certificate in force in respect of the relevant person—revoke that certificate and issue a new benefit classification certificate in respect of the person in which the unrecorded condition or the unrecorded conditions is or are specified either in addition to or in substitution for the physical or mental condition that was, or any or all of the physical or mental conditions that were, specified in the first-mentioned certificate;</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-5__para-d">
                <num>d</num>
                <content>
                  <p>if there is no benefit classification certificate in force in respect of the person but a physical or mental condition of the person or physical or mental conditions of the person was or were relevant for the purposes of the superseded Act—issue a benefit classification certificate in respect of the person in which the unrecorded condition or the unrecorded conditions is or are specified either in addition to or in substitution for the physical or mental condition that was, or any or all of the physical or mental conditions that were, relevant for the purposes of the superseded Act; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-5__para-e">
                <num>e</num>
                <content>
                  <p>if there is no benefit classification certificate in force in respect of the person and no physical or mental condition of the person was relevant for the purposes of the superseded Act—issue a benefit classification certificate in respect of the person in which the unrecorded condition is or the unrecorded conditions are specified.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-184__subsec-5A">
              <num>5A</num>
              <content>
                <p>In subsection (5), a reference to a relevant person shall be read as a reference to a person to whom this section applies (whether or not the person was, immediately before the commencing day, a contributor to the Provident Account):</p>
              </content>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-5A__para-a">
                <num>a</num>
                <content>
                  <p>who is an eligible employee, has a period of contributory service of less than 20 years and has not attained his or her maximum retiring age;</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-5A__para-b">
                <num>b</num>
                <content>
                  <p>who is or was an eligible employee to whom partial invalidity pension is or was payable and who, at the time when partial invalidity pension became so payable, had a period of contributory service of less than 20 years; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-5A__para-c">
                <num>c</num>
                <content>
                  <p>who has ceased (whether before or after the commencement of this subsection) to be an eligible employee because of invalidity or death and who, at the time when he or she so ceased, had a period of contributory service of less than 20 years and had not attained his or her maximum retiring age.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-184__subsec-5B">
              <num>5B</num>
              <content>
                <p>Where CSC, in pursuance of paragraph (5)(c), revokes a benefit classification certificate and issues a new benefit classification certificate in substitution for that certificate, the first-mentioned certificate shall be deemed never to have been issued and the certificate issued by CSC in substitution for the first-mentioned certificate shall be deemed to have been issued under subsection 16(4) on the commencing day.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-184__subsec-5C">
              <num>5C</num>
              <content>
                <p>Where CSC, in pursuance of paragraph (5)(d) or (e), issues a benefit classification certificate, the certificate shall be deemed to have been issued under subsection 16(4) on the commencing day.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-184__subsec-6">
              <num>6</num>
              <content>
                <p>CSC shall not, in a benefit classification certificate issued under subsection (5), include a physical or mental condition in respect of which CSC was of the opinion under subsection 16(8) that there was not a real risk that the person would, by reason of or for a reason connected with that condition, not continue to be an eligible employee until the person attained his or her maximum retiring age unless CSC is satisfied that CSC would not have been of that opinion but for the fact that:</p>
              </content>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p>at or in connection with a medical examination that the person was required to undergo under subsection 16(6) or 16AB(3); or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>in connection with a request by the person under subsection 16(6);</p>
                </content>
                <content>
                  <p>the person failed to answer properly a question asked of the person or gave false or misleading information.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-184__subsec-7">
              <num>7</num>
              <content>
                <p>In this section:</p>
              </content>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-7__para-a">
                <num>a</num>
                <content>
                  <p>a reference to a contributor to the Fund shall be read as a reference to a contributor to the existing Fund under <ref href="#part-II">Part II</ref>I of the superseded Act;</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-7__para-b">
                <num>b</num>
                <content>
                  <p>a reference to a contributor to the Provident Account shall be read as a reference to a contributor to the Provident Account established under the superseded Act; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-7__para-c">
                <num>c</num>
                <content>
                  <p>a reference to the physical or mental condition or conditions of a person that was or were relevant for the purposes of the superseded Act shall be read as a reference to the physical or mental condition or conditions of the person that, in the opinion of CSC, was or were the physical or mental condition or conditions of the person by reason of which, at the time when the person became, or last became, a contributor to the Provident Account:</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-7__para-i">
                <num>i</num>
                <content>
                  <p>the former Board was not satisfied under subsection 5 (1) of the superseded Act that the health and physical fitness of the person were such as to justify his or her being accepted as a contributor to the Fund; or</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-7__para-ii">
                <num>ii</num>
                <content>
                  <p>the person was not, by virtue of a provision of the superseded Act (other than subsection 5(1) or 79(2) of the superseded Act), accepted as a contributor to the Fund;</p>
                </content>
                <content>
                  <p>other than a physical or mental condition that, in the opinion of CSC, the former Board was, as a result of a medical examination under subsection 79(2) of the superseded Act, satisfied no longer existed unless CSC is satisfied that the former Board would not have been so satisfied but for the fact that, at or in connection with that medical examination, the person failed to answer properly a question asked of the person or gave false or misleading information.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-184__subsec-8">
              <num>8</num>
              <content>
                <p>For the purposes of determining, for the purposes of this section, whether or not a person answered a question properly, subsections 16AC(9) and (10) apply as if:</p>
              </content>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-8__para-a">
                <num>a</num>
                <content>
                  <p>the provisions of this section were provisions of <ref href="#sec-16A">section 16A</ref>C; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-184__subsec-8__para-b">
                <num>b</num>
                <content>
                  <p>	(b)	the following subparagraph were inserted before subparagraph (b)(i) of the definition of <b><i>relevant matters</i></b> in subsection 16AC(10):</p>
                </content>
                <content>
                  <p>“(ia)	at or in connection with a medical examination that the person underwent for the purposes of the superseded Act; or”.</p>
                </content>
              </paragraph>
            </subsection>
          </section>
          <section eId="part-XII__dvs-4__sec-185">
            <num>185</num>
            <heading>Existing contributors contributing in excess of 5% of salary</heading>
            <subsection eId="part-XII__dvs-4__sec-185__subsec-1">
              <num>1</num>
              <content>
                <p>Where the amount of the previous contribution (including contribution for reserve units) of an existing contributor is in excess of the amount of the initial basic contribution of the contributor, the contributor shall, subject to subsection (2), pay to CSC on the first contribution day a supplementary contribution of an amount equal to the excess, and pay to CSC on each succeeding contribution day on which the amount of the previous contribution (including contribution for reserve units) exceeds the amount of the basic contribution required to be made by the contributor on that succeeding contribution day an amount equal to the amount of that excess.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-185__subsec-2">
              <num>2</num>
              <content>
                <p>An existing contributor referred to in subsection (1) may, by notice in writing to CSC, elect that, as from the contribution day next following the date of the election, subsection (1) shall cease to apply in relation to him or her.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-185__subsec-4">
              <num>4</num>
              <content>
                <p>An existing contributor to whom subsection 185(4) of this Act applied on <date date="1995-06-30">30 June 1995</date> may continue to pay supplementary contributions at the percentage rate at which he or she was entitled to pay supplementary contributions on that day.</p>
              </content>
            </subsection>
          </section>
          <section eId="part-XII__dvs-4__sec-186">
            <num>186</num>
            <heading>Existing contributors under 40 years of age contributing less than 5% of salary</heading>
            <subsection eId="part-XII__dvs-4__sec-186__subsec-1">
              <num>1</num>
              <content>
                <p>A reference in subsection (3), (5), (6) or (9) to the notional basic contribution applicable to an existing contributor on a particular day shall be read as a reference to the amount that would, but for subsection (2) or (4), be the amount of his or her basic contribution on that day.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-186__subsec-2">
              <num>2</num>
              <content>
                <p>Where the amount of the previous contribution (excluding contribution for reserve units) of an existing contributor who has not attained the age of 40 years on the commencing day is less than four-fifths, but not less than three-fifths, of the amount that, but for this subsection, would be the amount of the basic contribution required to be made by him or her on the first contribution day, <ref href="#sec-46">section 46</ref> applies in relation to him or her in respect of each contribution day occurring before or on the anniversary of his or her birth next following the commencing day as if:</p>
              </content>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-2__para-a">
                <num>a</num>
                <content>
                  <p>the reference in <ref href="#sec-46">section 46</ref> to 5 per centum were a reference to 4 per centum; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-2__para-b">
                <num>b</num>
                <content>
                  <p>the reference in that section to 10 cents were a reference to 8 cents.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-186__subsec-3">
              <num>3</num>
              <content>
                <p>Where an existing contributor referred to in subsection (2) makes an election under subsection 48(1) before the anniversary of his or her birth next following the commencing day, then, for the purpose of calculating the amount of the supplementary contribution payable by the contributor on a contribution day occurring before or on that anniversary:</p>
              </content>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-3__para-a">
                <num>a</num>
                <content>
                  <p><ref href="#sec-49">section 49</ref> has effect as if the reference in that section to the basic contribution payable by the contributor on a contribution day were a reference to the notional basic contribution applicable to him or her on that day; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-3__para-b">
                <num>b</num>
                <content>
                  <p>if the factor specified in the election is 5 and the contributor requests in the election that this paragraph apply in relation to the election—the election shall, for the purposes of <ref href="#sec-49">section 49</ref>, be treated as if the factor specified in the election were 6.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-186__subsec-4">
              <num>4</num>
              <content>
                <p>Where the amount of the previous contribution (excluding contribution for reserve units) of an existing contributor who had not attained the age of 40 years on the commencing day is less than three-fifths of the amount that, but for this subsection, would be the amount of the basic contribution required to be made by him or her on the first contribution day:</p>
              </content>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-4__para-a">
                <num>a</num>
                <content>
                  <p><ref href="#sec-46">section 46</ref> applies in relation to him or her in respect of each contribution day occurring before or on the anniversary of the contributor’s birth next following the commencing day as if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>the reference in <ref href="#sec-46">section 46</ref> to 5 per centum were a reference to 3 per centum; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>the reference in that section to 10 cents were a reference to 6 cents; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-4__para-b">
                <num>b</num>
                <content>
                  <p><ref href="#sec-46">section 46</ref> applies in relation to the contributor in respect of each contribution day occurring after that anniversary of the contributor’s birth and before or on the anniversary of the contributor’s birth next following that anniversary as if:</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-4__para-i">
                <num>i</num>
                <content>
                  <p>the reference in <ref href="#sec-46">section 46</ref> to 5 per centum were a reference to 4 per centum; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-4__para-ii">
                <num>ii</num>
                <content>
                  <p>the reference in that section to 10 cents were a reference to 8 cents.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-186__subsec-5">
              <num>5</num>
              <content>
                <p>Where an existing contributor referred to in subsection (4) makes an election under subsection 48(1) before the anniversary of his or her birth next following the commencing day, then, for the purpose of calculating the amount of supplementary contribution payable by him or her on a contribution day occurring before or on the anniversary of his or her birth next following that first-mentioned anniversary:</p>
              </content>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-5__para-a">
                <num>a</num>
                <content>
                  <p><ref href="#sec-49">section 49</ref> has effect as if the reference in that section to the basic contribution payable by the contributor on a contribution day were a reference to the notional basic contribution applicable to the contributor on that day; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-5__para-b">
                <num>b</num>
                <content>
                  <p>if the factor specified in the election is 5 and the contributor requests in the election that this paragraph apply in relation to him or her—the election shall, for the purposes of <ref href="#sec-49">section 49</ref>, be treated:</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-5__para-i">
                <num>i</num>
                <content>
                  <p>if the contribution day occurs before that first-mentioned anniversary—as if the factor specified in the election were 7; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-5__para-ii">
                <num>ii</num>
                <content>
                  <p>if the contribution day occurs on or after that first-mentioned anniversary—as if the factor specified in the election were 6.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-186__subsec-6">
              <num>6</num>
              <content>
                <p>Where an existing contributor referred to in subsection (4) makes an election under subsection 48(1) on or after the anniversary of his or her birth next following the commencing day but before the anniversary of his or her birth next following that first-mentioned anniversary, then, for the purpose of calculating the amount of the supplementary contribution payable by the contributor on a contribution day occurring before or on that later anniversary:</p>
              </content>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-6__para-a">
                <num>a</num>
                <content>
                  <p><ref href="#sec-49">section 49</ref> has effect as if the reference in that section to the basic contribution payable by the contributor on a contribution day were a reference to the notional basic contribution applicable to him or her on that day; and</p>
                </content>
              </paragraph>
              <paragraph eId="part-XII__dvs-4__sec-186__subsec-6__para-b">
                <num>b</num>
                <content>
                  <p>if the factor specified in the election is 5 and the contributor requests in the election that this paragraph apply in relation to him or her—the election shall, for the purposes of <ref href="#sec-49">section 49</ref>, be treated as if the factor specified in the election were 6.</p>
                </content>
              </paragraph>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-186__subsec-7">
              <num>7</num>
              <content>
                <p>A contributor who has made a request referred to in paragraph (3)(b), (5)(b) or (6)(b) may, by notice in writing to CSC, revoke the request and, where a contributor revokes such a request, whichever of those paragraphs is relevant shall cease to apply to him or her as from the contribution day next following the date of the instrument of revocation.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-186__subsec-8">
              <num>8</num>
              <content>
                <p>Where the anniversary of the birth of an existing contributor falls on the commencing day or on any subsequent day before the first contribution day, the preceding provisions of this section shall apply in relation to him or her with such modifications (if any) as are prescribed.</p>
              </content>
            </subsection>
            <subsection eId="part-XII__dvs-4__sec-186__subsec-9">
              <num>9</num>
              <content>
                <p>Where the amount of the previous contribution (including contribution for reserve units) of an existing contributor who has not attained the age of 40 years on the commencing day is less than the amount of notional basic contribution applicable to him or her on that day, he or she shall, in addition to any supplementary contributions which he or she is required to pay to CSC by virtue of an election made by him or her under subsection 48(1), pay to CSC such additional contributions (if any) as are ascertained in accordance with the regulations and any contributions so paid shall, for the purposes of this Act, be deemed to be supplementary contributions paid under <ref href="#sec-48">section 48</ref>.</p>
              </content>
            </subsection>
          </section>
        </division>
        <division eId="part-XII__dvs-5">
          <num>5</num>
          <heading>Miscellaneous</heading>
          <section eId="part-XII__dvs-5__sec-187">
            <num>187</num>
            <heading>Persons who exchanged pension rights for equivalent rights under superseded Act</heading>
            <content>
              <p>Where a person has, by virtue of an application made by him or her under <ref href="#sec-71">section 71</ref> of the superseded Act, been granted rights of pension under that Act of the kind referred to in that section and the person has not, before the commencing day, ceased to be an employee for the purposes of the superseded Act, the provisions of this Act shall apply to and in relation to contributions payable by him or her under this Act, and to any benefits that may become payable to or in respect of him or her under this Act, with such modifications as are determined by CSC having regard to the contributions (if any) being made by him or her under the superseded Act immediately before the commencing day and the rights of pension granted under the superseded Act.</p>
            </content>
          </section>
          <section eId="part-XII__dvs-5__sec-188">
            <num>188</num>
            <heading>Persons who exchanged rights to refunds or gratuities under other law for equivalent rights under superseded Act</heading>
            <content>
              <p>Where a person has, by virtue of an application made by him or her under <ref href="#sec-72">section 72</ref> of the superseded Act been granted rights of pension under that Act of the kind referred to in that section and the person has not, before the commencing day, ceased to be an employee for the purposes of the superseded Act, the provisions of this Act shall apply to and in relation to any benefits that may become payable to or in respect of him or her under this Act with such modifications as are determined by CSC having regard to the rights of pension granted under the superseded Act.</p>
            </content>
          </section>
          <section eId="part-XII__dvs-5__sec-189">
            <num>189</num>
            <heading>Dealings by former CSC with policies to which section 74 of superseded Act applies</heading>
            <content>
              <p>All payments which, by virtue of <ref href="#sec-74">section 74</ref> of the superseded Act, are required to be made by the former Board shall be paid out of the Fund and all payments that, by virtue of that section, are required to be made to the former Board shall be paid to the former Board and paid by the former Board into the Fund.</p>
            </content>
          </section>
          <section eId="part-XII__dvs-5__sec-190">
            <num>190</num>
            <heading>Unpaid contributions under superseded Act</heading>
            <content>
              <p>Sections 53 and 156 of this Act apply to and in relation to contributions that a person has become liable to pay under the superseded Act but which have not been paid before the commencing day as if those contributions were payable by the person under this Act.</p>
            </content>
          </section>
          <section eId="part-XII__dvs-5__sec-191">
            <num>191</num>
            <heading>Assignment of life policies under superseded Act</heading>
            <content>
              <p>If:</p>
            </content>
            <paragraph eId="part-XII__dvs-5__sec-191__para-a">
              <num>a</num>
              <content>
                <p>	(a)	a life policy that was assigned by a person to the former Board under <i>Superannuation Amendment Act 1976</i>; or<ref href="#sec-119Z">section 119Z</ref>C of the superseded Act was transferred to the Commissioner by subsection 76(2) of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-XII__dvs-5__sec-191__para-b">
              <num>b</num>
              <content>
                <p>a life policy is assigned by a person to <role refersTo="#commissioner">the Commissioner</role> under section 119ZC of the superseded Act;</p>
              </content>
              <content>
                <p>the following paragraphs apply:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XII__dvs-5__sec-191__para-c">
              <num>c</num>
              <content>
                <p>the policy is, by this section, assigned to CSC;</p>
              </content>
            </paragraph>
            <paragraph eId="part-XII__dvs-5__sec-191__para-d">
              <num>d</num>
              <content>
                <p><ref href="#sec-145">section 145</ref> of this Act applies, with such modifications as are determined by CSC, to and in relation to the person and the policy as if the policy had been assigned to CSC by the person under that section.</p>
              </content>
            </paragraph>
          </section>
          <section eId="part-XII__dvs-5__sec-192">
            <num>192</num>
            <heading>Persons with whom arrangements made under section 7 of the superseded Act</heading>
            <content>
              <p>On and after the commencing day, the provisions of sections 7 and 119ZD of the superseded Act, and the provisions of this Act, have effect in relation to a person with whom an arrangement is in force under <ref href="#sec-7">section 7</ref> of the superseded Act immediately before the commencing day with such modifications as CSC determines.</p>
            </content>
          </section>
        </division>
      </part>
      <part eId="part-XIII">
        <num>XIII</num>
        <heading>Transfers to approved superannuation schemes</heading>
        <section eId="part-XIII__sec-237">
          <num>237</num>
          <heading>Interpretation</heading>
          <subsection eId="part-XIII__sec-237__subsec-1">
            <num>1</num>
            <content>
              <p>In this Part, unless the contrary intention appears:</p>
            </content>
            <content>
              <p><term refersTo="#term-approved-superannuation-scheme">approved superannuation scheme</term> means <def>a superannuation scheme approved by the Minister under <ref href="#sec-239">section 239</ref>.</def></p>
              <p><term refersTo="#term-assets">Assets</term> has the same meaning as <def>it has in <ref href="#dvs-2">Division 2</ref> of <ref href="#part-XII">Part XII</ref>.</def></p>
              <p><term refersTo="#term-investment-assets-of-the-fund">investment assets of the Fund</term> means <def>the assets of the Fund or of CSC arising out of, or otherwise connected with, the exercise or proposed exercise by CSC of its power to invest moneys of the Fund.</def></p>
              <p><term refersTo="#term-investment-liabilities-of-the-fund">investment liabilities of the Fund</term> means <def>liabilities of the Fund or of CSC arising out of, or otherwise connected with, the exercise or proposed exercise by CSC of its power to invest moneys of the Fund.</def></p>
              <p><term refersTo="#term-liabilities">liabilities</term> has the same meaning as <def>it has in <ref href="#dvs-2">Division 2</ref> of <ref href="#part-XII">Part XII</ref>.</def></p>
            </content>
          </subsection>
          <subsection eId="part-XIII__sec-237__subsec-2">
            <num>2</num>
            <content>
              <p>For the purposes of this Part, the holder of a statutory office whose remuneration is paid by an authority or body is taken to be employed by that authority or body.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XIII__sec-238">
          <num>238</num>
          <heading>Loss of entitlement to benefits—eligible employee transferring to an approved superannuation scheme</heading>
          <subsection eId="part-XIII__sec-238__subsec-1">
            <num>1</num>
            <content>
              <p>Where a person who:</p>
            </content>
            <paragraph eId="part-XIII__sec-238__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>is an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIII__sec-238__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>is employed by, or is a member of the staff of, an authority or body;</p>
              </content>
              <content>
                <p>ceases, within such period as is determined, by legislative instrument, by <role refersTo="#minister">the Minister</role> in relation to the person, to be an eligible employee because the person becomes a member of an approved superannuation scheme, the person is not entitled to be paid benefits under this Act other than benefits under Part VI, subsection 110S(2) or section 111.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XIII__sec-238__subsec-2">
            <num>2</num>
            <content>
              <p>	(2)	Despite anything in regulations made for the purposes of paragraph 44(2)(b) of the <i>Legislation Act 2003</i>, section 42 (disallowance) of that Act applies to a determination made under subsection (1) of this section.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XIII__sec-239">
          <num>239</num>
          <heading>Approval of superannuation schemes</heading>
          <content>
            <p><role refersTo="#minister">The Minister</role> may approve, in writing, for the purposes of this Part, a superannuation scheme that provides benefits for persons who are employed by, or are members of the staff of, an authority or body.</p>
          </content>
        </section>
        <section eId="part-XIII__sec-240">
          <num>240</num>
          <heading>Transfer of assets etc. to approved superannuation schemes</heading>
          <content>
            <p>CSC must, at such times as CSC determines, transfer to the person or body administering an approved superannuation scheme:</p>
          </content>
          <paragraph eId="part-XIII__sec-240__para-a">
            <num>a</num>
            <content>
              <p>such assets of the Fund (including investment assets of the Fund) as are determined by CSC to be assets that fairly and equitably represent the accumulated contributions and Fund accumulated employer contributions of those persons who:</p>
            </content>
          </paragraph>
          <paragraph eId="part-XIII__sec-240__para-i">
            <num>i</num>
            <content>
              <p>have become members of the approved superannuation scheme; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-XIII__sec-240__para-ii">
            <num>ii</num>
            <content>
              <p>were, immediately before becoming such members, eligible employees who were employed by, or were members of the staff of, <role refersTo="#authority">the authority</role> or body that established the scheme and any benefits payable in respect of those persons under Part VIAB or Subdivision B of Division 2 of Part IX; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-XIII__sec-240__para-b">
            <num>b</num>
            <content>
              <p>such liabilities (if any) (including investment liabilities of the Fund) as are determined by CSC to be liabilities relating to those assets.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-XIII__sec-241">
          <num>241</num>
          <heading>Payments from Consolidated Revenue Fund</heading>
          <subsection eId="part-XIII__sec-241__subsec-1">
            <num>1</num>
            <content>
              <p>There must be paid to the person or body administering an approved superannuation scheme, at such times as <role refersTo="#minister">the Minister</role>, by legislative instrument, determines, such amounts (if any) as are determined, by legislative instrument, by <role refersTo="#minister">the Minister</role> having regard to:</p>
            </content>
            <paragraph eId="part-XIII__sec-241__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>the amount of the payments (if any) made under <role refersTo="#authority">the authority</role> or body that established the scheme in respect of the persons referred to in paragraph 240(a); and<ref href="#sec-159">section 159</ref> by </p>
              </content>
            </paragraph>
            <paragraph eId="part-XIII__sec-241__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the amount of the accumulated basic contributions of those persons; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIII__sec-241__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>the method of calculating transfer values under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIII__sec-241__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>any relevant actuarial advice obtained by <role refersTo="#minister">the Minister</role>; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIII__sec-241__subsec-1__para-e">
              <num>e</num>
              <content>
                <p>any other matters that <role refersTo="#minister">the Minister</role> considers relevant.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XIII__sec-241__subsec-2">
            <num>2</num>
            <content>
              <p>Payments under subsection (1) are to be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.</p>
            </content>
          </subsection>
          <subsection eId="part-XIII__sec-241__subsec-3">
            <num>3</num>
            <content>
              <p>	(3)	Despite anything in regulations made for the purposes of paragraph 44(2)(b) of the <i>Legislation Act 2003</i>, section 42 (disallowance) of that Act applies to a determination made under subsection (1) of this section.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XIII__sec-242">
          <num>242</num>
          <heading>Exemption from tax etc.</heading>
          <content>
            <p>		No tax or charge is payable under any law of the Commonwealth (other than the <i>Income Tax Assessment Act 1936</i> or the<i> Income Tax Assessment Act 1997</i>) or any law of a State or of a Territory in respect of a transfer of assets or liabilities under section 240.</p>
          </content>
        </section>
      </part>
      <part eId="part-XIIIA">
        <num>XIIIA</num>
        <heading>Transfers to authorised superannuation schemes</heading>
        <section eId="part-XIIIA__sec-242A">
          <num>242A</num>
          <heading>Holders of statutory offices</heading>
          <content>
            <p>For the purposes of this Part, the holder of a statutory office whose remuneration is paid by an authority or body is taken to be employed by that authority or body.</p>
          </content>
        </section>
        <section eId="part-XIIIA__sec-242B">
          <num>242B</num>
          <heading>Authorisation of superannuation schemes</heading>
          <content>
            <p><role refersTo="#minister">The Minister</role> may, in writing, declare a superannuation scheme that provides benefits for persons who are employed by, or are members of the staff of, an authority or body to be an authorised superannuation scheme for the purposes of this Part.</p>
          </content>
        </section>
        <section eId="part-XIIIA__sec-242C">
          <num>242C</num>
          <heading>Deferred benefits—eligible employee transferring to an authorised superannuation scheme</heading>
          <subsection eId="part-XIIIA__sec-242C__subsec-1">
            <num>1</num>
            <content>
              <p>Subject to subsection (2), where a person who:</p>
            </content>
            <paragraph eId="part-XIIIA__sec-242C__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>is an eligible employee; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIIIA__sec-242C__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>is employed by, or is a member of the staff of, an authority or body;</p>
              </content>
              <content>
                <p>ceases, within such period as is determined by <role refersTo="#minister">the Minister</role>, by legislative instrument, in relation to the person, to be an eligible employee because the person becomes a member of a superannuation scheme declared by <role refersTo="#minister">the Minister</role> under section 242B to be an authorised superannuation scheme for the purposes of this Part, deferred benefits are applicable in respect of the person.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XIIIA__sec-242C__subsec-2">
            <num>2</num>
            <content>
              <p>Subsection (1) does not apply in relation to a person who, when ceasing to be an eligible employee, had completed a period of eligible employment as mentioned in subsection 132(1) of less than one year.</p>
            </content>
          </subsection>
          <subsection eId="part-XIIIA__sec-242C__subsec-3">
            <num>3</num>
            <content>
              <p>Where, under subsection (1), deferred benefits are applicable in relation to a person, the person is not entitled to be paid benefits under this Act other than benefits under <ref href="#part-VI">Part VI</ref>, subsection 110S(2) or <ref href="#sec-111">section 111</ref>.</p>
            </content>
          </subsection>
          <subsection eId="part-XIIIA__sec-242C__subsec-4">
            <num>4</num>
            <content>
              <p>	(4)	Despite anything in regulations made for the purposes of paragraph 44(2)(b) of the <i>Legislation Act 2003</i>, section 42 (disallowance) of that Act applies to a determination made under subsection (1) of this section.</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XIIIA__sec-242D">
          <num>242D</num>
          <heading>Deferred benefits under this Part</heading>
          <subsection eId="part-XIIIA__sec-242D__subsec-1">
            <num>1</num>
            <content>
              <p>The deferred benefits applicable in respect of a person under <ref href="#sec-242C">section 242C</ref> are deferred benefits of the kind mentioned in subsection 136(1) and, subject to <ref href="#sec-242E">section 242E</ref>, this Act (other than <ref href="#sec-138">section 138</ref>) applies in respect of those benefits as if they had become applicable in relation to the person under <ref href="#dvs-3">Division 3</ref> of <ref href="#part-IX">Part IX</ref>.</p>
            </content>
          </subsection>
          <subsection eId="part-XIIIA__sec-242D__subsec-2">
            <num>2</num>
            <content>
              <p>This Act in its application in respect of deferred benefits applicable in respect of a person under <ref href="#sec-242C">section 242C</ref> has effect as if the reference in subsections 143(1) and (3) to paragraph 138(2)(a) were a reference to paragraph 242E(1)(c).</p>
            </content>
          </subsection>
        </section>
        <section eId="part-XIIIA__sec-242E">
          <num>242E</num>
          <heading>Circumstances in which deferred benefits become payable</heading>
          <subsection eId="part-XIIIA__sec-242E__subsec-1">
            <num>1</num>
            <content>
              <p>Subject to subsection (2), deferred benefits that are applicable in respect of a person under <ref href="#sec-242C">section 242C</ref> become payable on the day immediately after the earliest of the following dates:</p>
            </content>
            <paragraph eId="part-XIIIA__sec-242E__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>if the person, by notice in writing given to CSC, selects a date for the commencement of the payment of the deferred benefits, being a date not earlier than:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIIIA__sec-242E__subsec-1__para-i">
              <num>i</num>
              <content>
                <p>the date on which the person attains the age that would have been the person’s minimum retiring age for the purposes of this Act if the person had not ceased to be an eligible employee and had continued to occupy the position held by the person immediately before so ceasing; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIIIA__sec-242E__subsec-1__para-ii">
              <num>ii</num>
              <content>
                <p>the date on which the notice is given;</p>
              </content>
              <content>
                <p>the date so selected;</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIIIA__sec-242E__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>the date on which the person attains the age of 65 years;</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIIIA__sec-242E__subsec-1__para-c">
              <num>c</num>
              <content>
                <p>if CSC is satisfied that the person has, because of invalidity or physical or mental incapacity, become totally and permanently incapacitated within the meaning of <ref href="#part-IVA">Part IVA</ref>—the date that CSC considers to have been the date on which the person became so incapacitated;</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIIIA__sec-242E__subsec-1__para-d">
              <num>d</num>
              <content>
                <p>the date of the person’s death.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XIIIA__sec-242E__subsec-2">
            <num>2</num>
            <content>
              <p>If, on a date worked out under paragraph (1)(a) or (b), the person has not ceased to be employed by, or to be a member of the staff of, <role refersTo="#authority">the authority</role> or body, that paragraph applies as if the date mentioned in the paragraph were the date on which the person so ceased to be employed by, or to be a member of the staff of, <role refersTo="#authority">the authority</role> or body, as the case may be.</p>
            </content>
          </subsection>
        </section>
      </part>
      <part eId="part-XIV">
        <num>XIV</num>
        <heading>Transfers to Public Sector Superannuation Scheme</heading>
        <section eId="part-XIV__sec-243">
          <num>243</num>
          <heading>Interpretation</heading>
          <content>
            <p>In this Part, unless the contrary intention appears:</p>
            <p><b><i>assets</i></b>, <b><i>investment assets of the Fund</i></b>, <b><i>investment liabilities of the Fund</i></b> and <b><i>liabilities</i></b> have the same meanings as in Part XIII.</p>
          </content>
        </section>
        <section eId="part-XIV__sec-244">
          <num>244</num>
          <heading>Election to join Public Sector Superannuation Scheme</heading>
          <subsection eId="part-XIV__sec-244__subsec-1">
            <num>1</num>
            <content>
              <p>	(1)	Subject to this section, an eligible employee who is not precluded by or under the <i>Superannuation Act 1990 </i>(other than by paragraph 6(2)(a) of that Act) from being a member of the Public Sector Superannuation Scheme may, in writing addressed to CSC:</p>
            </content>
            <paragraph eId="part-XIV__sec-244__subsec-1__para-a">
              <num>a</num>
              <content>
                <p>declare that he or she wishes to become a member of that scheme; and</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIV__sec-244__subsec-1__para-b">
              <num>b</num>
              <content>
                <p>elect to cease to be an eligible employee.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XIV__sec-244__subsec-2">
            <num>2</num>
            <content>
              <p>An eligible employee may not make an election and declaration under subsection (1) during any period when the eligible employee is absent from duty on leave of absence without pay.</p>
            </content>
          </subsection>
          <subsection eId="part-XIV__sec-244__subsec-2A">
            <num>2A</num>
            <content>
              <p>An eligible employee, after the termination of a period mentioned in subsection (2), may only make an election and declaration under subsection (1) if that period commenced before <date date="1991-07-01">1 July 1991</date>.</p>
            </content>
          </subsection>
          <subsection eId="part-XIV__sec-244__subsec-2B">
            <num>2B</num>
            <content>
              <p>An eligible employee may not make an election and declaration under subsection (1) during any period when the eligible employee:</p>
            </content>
            <paragraph eId="part-XIV__sec-244__subsec-2B__para-a">
              <num>a</num>
              <content>
                <p>	(a)	is a person to whom <i>Public Service Act 1922</i>, or the <i>Officers’ Rights Declaration Act 1928</i>, applies other than such a person who during that period is:<ref href="#part-I">Part I</ref>V of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-XIV__sec-244__subsec-2B__para-i">
              <num>i</num>
              <content>
                <p>	(i)	employed by the Commonwealth otherwise than under the <i>Public Service Act 1922</i>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIV__sec-244__subsec-2B__para-ii">
              <num>ii</num>
              <content>
                <p>	(ii)	employed by an approved authority for the purposes of the <i>Superannuation Act 1990</i>; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIV__sec-244__subsec-2B__para-iii">
              <num>iii</num>
              <content>
                <p>the holder of a statutory office; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIV__sec-244__subsec-2B__para-b">
              <num>b</num>
              <content>
                <p>	(b)	is an approved person for the purposes of <i>Commonwealth Legal Aid Act 1977</i>.<ref href="#part-I">Part I</ref>V of the </p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XIV__sec-244__subsec-2C">
            <num>2C</num>
            <content>
              <p>Subject to subsection (2D), an eligible employee:</p>
            </content>
            <paragraph eId="part-XIV__sec-244__subsec-2C__para-a">
              <num>a</num>
              <content>
                <p>	(a)	mentioned in paragraph (2B)(a) who ceases to be a person to whom <i>Public Service Act 1922</i> applies; or<ref href="#part-I">Part I</ref>V of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-XIV__sec-244__subsec-2C__para-b">
              <num>b</num>
              <content>
                <p>	(b)	who ceases to be an approved person for the purposes of <i>Commonwealth Legal Aid Act 1977</i>;<ref href="#part-I">Part I</ref>V of the </p>
              </content>
              <content>
                <p>may only make an election and declaration under subsection (1) after so ceasing if the eligible employee became before <date date="1991-07-01">1 July 1991</date>:</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIV__sec-244__subsec-2C__para-c">
              <num>c</num>
              <content>
                <p>	(c)	a person to whom <i>Public Service Act 1922</i> applies; or<ref href="#part-I">Part I</ref>V of the </p>
              </content>
            </paragraph>
            <paragraph eId="part-XIV__sec-244__subsec-2C__para-d">
              <num>d</num>
              <content>
                <p>	(d)	an approved person for the purposes of <i>Commonwealth Legal Aid Act 1977</i>;<ref href="#part-I">Part I</ref>V of the </p>
              </content>
              <content>
                <p>as the case may be.</p>
              </content>
            </paragraph>
          </subsection>
          <subsection eId="part-XIV__sec-244__subsec-2D">
            <num>2D</num>
            <content>
              <p>	(2D)	Subsection (2C) does not apply to a person to whom <i>Public Service Act 1922</i> applies if the person immediately before becoming such a person was a person to whom the <i>Officers’ Rights Declaration Act 1928 </i>applied.<ref href="#part-I">Part I</ref>V of the </p>
            </content>
          </subsection>
          <subsection eId="part-XIV__sec-244__subsec-2E">
            <num>2E</num>
            <content>
              <p>	(2E)	A person who, immediately before becoming an eligible employee, was a person to whom invalidity pension was, or but for a suspension of payment would have been, payable under the <i>Superannuation Act 1976</i><i> </i>may only make an election and declaration under subsection (1) if the person became entitled to that pension before 1 July 1991.</p>
            </content>
          </subsection>
          <subsection eId="part-XIV__sec-244__subsec-3">
            <num>3</num>
            <content>
              <p>An eligible employee may not make an election and declaration under subsection (1):</p>
            </content>
            <paragraph eId="part-XIV__sec-244__subsec-3__para-a">
              <num>a</num>
              <content>
                <p>	(a)	if the eligible employee was, on 31 March 1991 or any later day, precluded by or under the <i>Superannuation Act 1990 </i>(other than by paragraph 6(2)(a) of that Act) from being a member of the Public Sector Superannuation Scheme—after the period of 3 months commencing on the day on which the eligible employee ceased to be so precluded; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIV__sec-244__subsec-3__para-b">
              <num>b</num>
              <content>
                <p>if the person becomes an eligible employee after <date date="1991-04-01">1 April 1991</date> and paragraph (a) does not apply—after the period of 3 months commencing on the day on which the person becomes an eligible employee; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIV__sec-244__subsec-3__para-c">
              <num>c</num>
              <content>
                <p>if the eligible employee is precluded under subsection (2) from making the election and declaration during a period that ends after <date date="1991-03-31">31 March 1991</date>—after the period of 3 months commencing immediately after the termination of that period; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIV__sec-244__subsec-3__para-ca">
              <num>ca</num>
              <content>
                <p>if the eligible employee is precluded under subsection (2B) from making the election and declaration during a period that ends after <date date="1991-03-31">31 March 1991</date>—after the period of 3 months commencing immediately after the termination of that period; or</p>
              </content>
            </paragraph>
            <paragraph eId="part-XIV__sec-244__subsec-3__para-d">
              <num>d</num>
              <content>
                <p>in any other case—after <date date="1991-06-30">30 June 1991</date>.</p>
              </content>
            </paragraph>
          </subsection>
        </section>
        <section eId="part-XIV__sec-245">
          <num>245</num>
          <heading>Effect of election</heading>
          <content>
            <p>A person who makes a declaration and election under <ref href="#sec-244">section 244</ref> is taken to have ceased to be an eligible employee at the end of the day on which the declaration and election are made.</p>
          </content>
        </section>
        <section eId="part-XIV__sec-246">
          <num>246</num>
          <heading>Loss of entitlement to benefits</heading>
          <content>
            <p>A person who ceases to be an eligible employee under <ref href="#sec-245">section 245</ref> is not entitled to be paid benefits under this Act other than:</p>
          </content>
          <paragraph eId="part-XIV__sec-246__para-a">
            <num>a</num>
            <content>
              <p>benefits under <ref href="#part-VI">Part VI</ref>, subsection 110S(2) or <ref href="#sec-111">section 111</ref>; or</p>
            </content>
          </paragraph>
          <paragraph eId="part-XIV__sec-246__para-b">
            <num>b</num>
            <content>
              <p>if, on the death of another person, a benefit is payable to the person under <ref href="#sec-110S">section 110S</ref>Q or 130E—that benefit.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-XIV__sec-247">
          <num>247</num>
          <heading>Revocation of election in certain cases</heading>
          <content>
            <p>		Where, for the purposes of rule 1.3.30 of the Rules for the administration of the Public Sector Superannuation Scheme in its application to a person who has ceased to be an eligible employee under <b><i>CSS average salary</i></b> in that rule:<ref href="#sec-245">section 245</ref>, the CSS average salary of the person has been ascertained by reference to an amount other than the amount referred to in paragraph (a) or (b) of the definition of </p>
          </content>
          <paragraph eId="part-XIV__sec-247__para-a">
            <num>a</num>
            <content>
              <p>the person may, <quantity refersTo="#deadline">within 3 months</quantity> after the person has been informed that his or her CSS average salary has been so ascertained, by writing addressed to CSC, revoke the declaration and election by virtue of which the person had so ceased to be an eligible employee; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-XIV__sec-247__para-b">
            <num>b</num>
            <content>
              <p>on the making of the revocation, this Act has effect as if the declaration and election had not been made.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-XIV__sec-248">
          <num>248</num>
          <heading>Transfer of assets and liabilities to PSS Fund</heading>
          <content>
            <p>CSC may transfer to the PSS Fund:</p>
          </content>
          <paragraph eId="part-XIV__sec-248__para-a">
            <num>a</num>
            <content>
              <p>such assets of the CSS Fund (including investment assets of the CSS Fund) as are determined by CSC to be assets that fairly and equitably represent the accumulated contributions and Fund accumulated employer contributions of those people who have ceased to be eligible employees under <ref href="#sec-245">section 245</ref> and any benefits payable in respect of those persons under <ref href="#part-VIAB">Part VIAB</ref>; and</p>
            </content>
          </paragraph>
          <paragraph eId="part-XIV__sec-248__para-b">
            <num>b</num>
            <content>
              <p>such liabilities (if any) (including investment liabilities of the CSS Fund) as are determined by CSC to be liabilities relating to those assets.</p>
            </content>
          </paragraph>
        </section>
        <section eId="part-XIV__sec-249">
          <num>249</num>
          <heading>Advances in respect of assets to be transferred</heading>
          <content>
            <p>CSC may make to the PSS Fund advances in respect of assets that are to be transferred to the PSS Fund under <ref href="#sec-248">section 248</ref>.</p>
          </content>
        </section>
        <section eId="part-XIV__sec-250">
          <num>250</num>
          <heading>Exemption from tax etc.</heading>
          <content>
            <p>		No tax or charge is payable under any law of the Commonwealth (other than the <i>Income Tax Assessment Act 1936</i> or the<i> Income Tax Assessment Act 1997</i>) or any law of a State or of a Territory in respect of a transfer of assets or liabilities under section 248.</p>
          </content>
        </section>
      </part>
    </body>
    <attachments>
      <attachment>
        <hcontainer name="schedule" eId="schedule-1">
          <heading>Standard age retirement pension on or after attaining 65 years</heading>
          <content>
            <p>Subsections 56(2) and (3)</p>
            <p>
              <b>Table 1</b>
            </p>
            <p>
              <b>Rate of pension where contributory service not less than 31 years</b>
            </p>
            <p>
              <b>Table 2</b>
            </p>
            <p>
              <b>Rate of pension where contributory service less than 30 years</b>
            </p>
          </content>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-2">
          <heading>Standard age retirement pension on or after attaining 60 years and before 65 years</heading>
          <content>
            <p>Subsection 56(4)</p>
            <p>
              <b>Rate of pension</b>
            </p>
          </content>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-3">
          <heading>Invalidity pension</heading>
          <content>
            <p>Subsections 67(3) and 68(3)</p>
            <p>
              <b>Rate of pension where pension not reduced on medical grounds and contributory service not less than 31 years</b>
            </p>
          </content>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-4">
          <heading>Invalidity pension</heading>
          <content>
            <p>Subsections 67(4) and 68(4)</p>
            <p>
              <b>Rate of pension where pension not reduced on medical grounds and prospective service less than 30 years</b>
            </p>
          </content>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-5">
          <heading>Invalidity pension</heading>
          <content>
            <p>Subsections 70(2) and 71(2)</p>
            <p>
              <b>Rate of pension where pension reduced on medical grounds and prospective service not less than 30 years</b>
            </p>
          </content>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-6">
          <heading>Invalidity pension</heading>
          <content>
            <p>Paragraphs 70(3)(a) and 71(3)(a)</p>
            <p>
              <b>Rate of pension where pension reduced on medical grounds and prospective service less than 30, but not less than 20, years</b>
            </p>
          </content>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-7">
          <heading>Invalidity pension</heading>
          <content>
            <p>Paragraphs 70(3)(b) and 71(3)(b)</p>
            <p>
              <b>Factors applicable where pension reduced on medical grounds and prospective service less than 30, but not less than 20, years</b>
            </p>
          </content>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-8">
          <heading>Invalidity pension</heading>
          <content>
            <p>Subsections 70(4) and 71(4)</p>
            <p>
              <b>Rate of pension where pension reduced on medical grounds and prospective service less than 20 years</b>
            </p>
          </content>
        </hcontainer>
      </attachment>
      <attachment>
        <hcontainer name="schedule" eId="schedule-9">
          <heading>Deferred benefits</heading>
          <content>
            <p>Section 136</p>
            <p>
              <b>Table 2</b>
            </p>
            <p>
              <b>Factors applicable where benefits applicable in accordance with section</b>
              <b> </b>
              <b>67, 68, 70 or 71</b>
            </p>
            <p>Subsection 136(2)</p>
            <p>
              <b>Table 3</b>
            </p>
            <p>
              <b>Factors applicable in relation to spouse of deceased former eligible employee</b>
            </p>
            <p>Paragraph (2B)(g)</p>
            <p>Endnotes</p>
            <p>Endnote 1—About the endnotes</p>
            <p>The endnotes provide information about this compilation and the compiled law.</p>
            <p>The following endnotes are included in every compilation:</p>
            <p>Endnote 1—About the endnotes</p>
            <p>Endnote 2—Abbreviation key</p>
            <p>Endnote 3—Legislation history</p>
            <p>Endnote 4—Amendment history</p>
            <p>
              <b>Abbreviation key—</b>
              <b>E</b>
              <b>ndnote 2</b>
            </p>
            <p>The abbreviation key sets out abbreviations that may be used in the endnotes.</p>
            <p>
              <b>Legislation history and amendment history—</b>
              <b>E</b>
              <b>ndnotes 3 and 4</b>
            </p>
            <p>Amending laws are annotated in the legislation history and amendment history.</p>
            <p>The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.</p>
            <p>The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.</p>
            <p>
              <b>Editorial changes</b>
            </p>
            <p>The <i>Legislation Act 2003</i> authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.</p>
            <p>If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.</p>
            <p>
              <b>Misdescribed amendments</b>
            </p>
            <p>A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under <i>Legislation Act 2003</i>.<ref href="#sec-15V">section 15V</ref> of the </p>
            <p>If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.</p>
            <p>Endnote 2—Abbreviation key</p>
            <p>Endnote 3—Legislation history</p>
            <p>Endnote 4—Amendment history</p>
            <p>Endnote 5—Miscellaneous</p>
            <p>This endnote sets out other information relating to the <i>Superannuation Act 1976.</i></p>
            <p>The <i>Superannuation Act 1976 </i>is affected by section 34 of the <i>Qantas Sale Act 1992</i>.</p>
            <p>The <i>Superannuation Act 1976 </i>is affected by section 37 of the <i>CSL</i><i> Sale Act 1993</i>.</p>
          </content>
        </hcontainer>
      </attachment>
    </attachments>
  </act>
</akomaNtoso>
