3. Section 4 of the Principal Act is amended—

(a) by omitting from the definition of “approved authority” in sub-section (1) the words “the Canberra Hospital Management Board” and substituting the words “the Capital Territory Health Commission”;

(b) by inserting in the definition of “approved authority” in sub-section (1), after the words “Australian National University”, the words “, Aboriginal Hostels Limited”;

(c) by inserting in sub-section (1), after the definition of “The Board”, the following definition:—

“‘The Commissioner for Superannuation’ means the Commissioner for Superannuation under the Superannuation Act 1976;”;

(d) by inserting in sub-section (1), after the definition of “The maximum age for retirement”, the following definition:—

“‘The new Superannuation Fund’ means the Superannuation Fund established by the Superannuation Act 1976;”;

(e) by adding at the end of sub-section (1) the following definition:—

“‘The Superannuation Fund Investment Trust’ means the Superannuation Fund Investment Trust established by the Superannuation Act 1976”; and

(f) by adding at the end thereof the following sub-section:—

“(9) For the purposes of sub-section (6) in its application in relation to Aboriginal Hostels Limited, that body shall be deemed to be constituted under an Act administered by the Minister for Aboriginal Affairs.

4. Section 7 of the Principal Act is amended by inserting after sub-section (1) the following sub-section:—

“(1a) An arrangement shall not be made under sub-section (1) of this section on or after 1 July 1976.

Repeal of Part II.

6. After section 19 of the Principal Act the following section is inserted: —

“19a. Contributions shall not be made under this Act on or after 1 July 1976 except—

(a) contributions the obligation for the payment of which came into existence before that date; or

(b) contributions payable by virtue of an election made under sub-section (3) of section 19 of this Act, whether made before or after that date.”.

7. Section 20 of the Principal Act is amended—

(a) by adding at the end of sub-section (6) the words but a person is not entitled to make an election under this sub-section after 30 June 1976”; and

(b) by inserting after sub-paragraph (i) of paragraph (b) of sub-section (10) the following sub-paragraphs:—

“(ia) in the case of an employee who is a contributor to the Fund in accordance with Part VIa and was, immediately before he became an employee, a member of a superannuation scheme within the meaning of that Part—the period during which he was a member of that scheme;

“(ib) in the case of an employee who is contributing to the Fund in accordance with Part VIIa and was, immediately before he became an employee, a contributor to a State Fund within the meaning of that Part—the period during which he was a contributor to that fund;”.

8. After section 20 of the Principal Act the following sections are inserted:—

Obligation to make additional contributions after 4 February 1976.

“20aa. (1) Subject to sub-section (2) of this section, a contributor is not eligible, and shall not be required, to contribute for an additional unit of pension by reason of—

(a) an increase in his salary that takes effect after 4 February 1976; or

(b) an increase in the prescribed amount that takes effect after that date.

“(2) Where—

(a) a contributor ceases to be an employee after 4 February 1976 and before 1 July 1976, otherwise than by reason of death, and—

(i) pension is payable to him;

(ii) he makes an election under section 119u of this Act; or

(iii) he is entitled to benefit under section 50 of this Act; or

(b) a contributor dies after 4 February 1976 and before 1 July 1976 and pension is payable in respect of him,

sub-section (1) of this section does not apply, and shall be deemed not to have applied, to or in relation to him.

“(3) For the purposes of sub-section (1) of this section, an increase in the salary of an employee shall be deemed to take effect as from the date upon which his salary is increased, or as from the date as from which his salary is increased, whichever is the later.

Elections consequential upon operation of section 20 aa.

“20ab. (1) In this section—

‘election to which this section applies’ means an election under sub-section (1) or (2) of section 20a, under sub-section (1) of section 22a, under sub-section (1) or (2) of section 25, or under sub-section (1) of section 31, of this Act;

‘person in respect of whom this section applies’ means a person who has ceased to be an employee and to whom sub-section (1) of section 20aa would apply but for the operation of sub-section (2) of that section.

“(2) A person in respect of whom this section applies is not disqualified from making an election to which this section applies by reason that he has ceased to be an employee if the election is made within a period of 3 months after he ceased to be an employee, or within such further period as the Board (or, on and after 1 July 1976, the Commissioner for Superannuation), in special circumstances, allows and, if he makes such an election within that period, this Act has effect, and shall be deemed to have had effect, as if the election had been made before he ceased to be an employee.

“(3) Where a person in respect of whom this section applies—

(a) ceases to be an employee by reason of his death; or

(b) dies after he has ceased to be an employee but before the expiration of the period referred to in sub-section (2) of this section,

the person (if any) who, by virtue of sub-section (4) of this section, is eligible to make an election under this sub-section may, within a period of 3 months after the death of the deceased person or within such further period as the Board (or, on and after 1 July 1976, the Commissioner for Superannuation), in special circumstances, allows, make any election to which this section applies that could have been made by the deceased person but which was not made by him and, if the person so eligible makes such an election, this Act has effect, and shall be deemed to have had effect, as if the election had been made by the deceased person before he ceased to be an employee.

“(4) For the purposes of sub-section (3) of this section, the person who is eligible to make an election under that sub-section is—

(a) if the deceased person left a widow or widower—the widow or widower; or

(b) in any other case—such person (if any) as the Board (or, on and after 1 July 1976, the Commissioner for Superannuation) determines.

“(5) Where an election is made under sub-section (1) of 5 February 1976 and not later than the date on which the person ceased to be an employee, and, for the purposes of sub-section (2) of section 22a of this Act, the date so specified shall be deemed to be the date of the election.section 22a of this Act by virtue of sub-section (2) or (3) of this section by or in respect of a person in respect of whom this section applies, the election shall specify the date as from which the election is to have effect, being a date not earlier than

9. Section 20a of the Principal Act is amended—

(a) by adding at the end of sub-section (1) the words “, but, subject to 30 June 1976”.section 20ab of this Act, a person is not entitled to make an election under this sub-section after

(b) by adding at the end of sub-section (2) the words “, but, subject to 30 June 1976”; andsection 20ab of this Act, a person is not entitled to make an election under this sub-section after

(c) by adding at the end of sub-section (3) the words “, but a person is not entitled to make an election under this sub-section after 12 February 1976”.

10. Section 22a of the Principal Act is amended—

(a) by adding at the end of sub-section (1) the words “, but, subject to 30 June 1976”; andsection 20ab of this Act, a person is not entitled to make an election under this sub-section after

(b) by adding at the end thereof the following sub-section:—

“(3) Where an election is made by an employee under sub-section (1) of this section after 4 February 1976 and before 1 July 1976, not being an election made by virtue of section 20ab of this Act, his salary as at the date of the election shall, for the purposes of sub-section (2) of this section, be deemed to be the salary that was his salary as at 4 February 1976.”.

11. Section 22d of the Principal Act is amended by omitting sub-section (4) and substituting the following sub-section:—

“(4) A reference in the preceding sub-sections of this section to the initial unit entitlement of an employee or pensioner—

(a) shall, subject to paragraph (b) of this sub-section, be read as a reference to the full unit entitlement of the employee or pensioner as at the time when he became a contributor to the Fund, or, if he became a contributor to the Fund after having previously ceased to be a contributor to the Fund, when he last became a contributor to the Fund; and

(b) shall, in relation to an employee who is contributing to the Fund in accordance with Part VIa or VIIa or a pensioner who was, immediately before becoming a pensioner, so contributing to the Fund, be read as a reference to the number of units of pension for which, but for Parts VIa and Xa or Parts VIIa and Xa, as the case may be, he would have been liable to contribute to the Fund by virtue of section 20 of this Act at the time when he became an employee or, if he became an employee after having previously ceased to be an employee, when he last became an employee.”.

12. Section 24 of the Principal Act is amended by inserting after sub-section (1) the following sub-sections:—

“(2) Subject to sub-section (2a), a person is not entitled to make an election under this section after 12 February 1976.

“(2a) Where, on or after 13 February 1976 but before 30 April 1976, a person who is a contributor makes an election under this section and the election arises out of or is otherwise related to a communication made to the Board by the person before 13 February 1976, the Board (or, on or after 1 July 1976, the Commissioner for Superannuation) may direct in writing that the election shall be treated, for the purposes of sub-section (2) of this section, as having been made before 13 February 1976, and the direction has effect accordingly.”.

13. Section 25 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(5) A person is not entitled to make an election under this section after 30 June 1976”.

14. Section 30 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(4) A person is not entitled to make an election under this section after 30 June 1976, and a person shall not make contributions to the Fund for a reserve unit of pension on or after 1 July 1976 except contributions the obligation for the payment of which came into existence before 1 July 1976”.

15. Section 31 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(5) A person is not entitled to make an election under this section after 30 June 1976”.

16. Section 32 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(5) A person is not entitled to make an election under this section after 30 June 1976”.

17. Section 33 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(8) The preceding provisions of this section do not have effect on and after 1 July 1976 and any instalment of pension, or any other benefit, that has become payable, but has not been paid, before 1 July 1976, or becomes payable on or after 1 July 1976, shall be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.

18. Section 35a of the Principal Act is amended by adding at the end thereof the words “or, if he so ceases to be liable or so ceases to be an employee on or after 1 July 1976, the amount of the deferred contributions in respect of which he has become liable to contribute before that date shall be paid to the Commissioner for Superannuation and shall be paid by the Commissioner into the new Superannuation Fund.”.

19. Section 37 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2) This section does not apply to a contributor who retires on or after 1 July 1976”.

20. Section 38 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(3) This section does not apply to a contributor who is retired on or after 1 July 1976”.

21. Section 41 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(4) On and after 1 July 1976, the reference in sub-section (2) of this section to the Board shall be read as including a reference to the Commissioner for Superannuation”

22. Section 43 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2) This section does not apply to a contributor who retires on or after 1 July 1976”.

23. Section 43a of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2) This section does not apply to a contributor who retires on or after 1 July 1976”.

24. Section 45 of the Principal Act is amended by adding at the end thereof the following sub-section: —

“(4) This section does not apply to a contributor who is retired on or after 1 July 1976”.

25. Section 46 of the Principal Act is amended—

(a) by omitting from sub-section (1) the words “until she or he dies or remarries”; and

(b) by adding at the end of the section the following sub-section: —

“(7) This section does not apply in respect of a contributor who, on or after 1 July 1976, dies before retirement”.

26. Section 47 of the Principal Act is amended by omitting from sub-section (1) the words “until she or he dies or remarries”.

27. Section 48 of the Principal Act is amended by adding at the end thereof the following sub-section: —

“(5) This section does not apply in respect of a contributor who dies on or after 1 July 1976”.

Restoration of widow’s or widower’s pension previously cancelled on remarriage.

30. Section 49 of the Principal Act is amended by adding at the end thereof the following sub-sections:—

“(2) This section does not apply in respect of a contributor who, on or after 1 July 1976, dies before retirement.

“(3) On and after 1 July 1976, the reference in sub-section (1) of this section to the Board shall be read as including a reference to the Commissioner for Superannuation”.

31. Section 50 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(4) This section does not apply in respect of the retrenchment of a contributor on or after 1 July 1976”.

32. Section 51 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2) This section does not apply to a contributor who resigns, or is dismissed or discharged, on or after 1 July 1976”.

33. Section 52 of the Principal Act is amended—

(a) by inserting in sub-section (1), after the word “employment”, the words “before 1 July 1976”;

(b) by inserting in sub-sections (4), (5), (6), (8) and (9), after the word “Board” (wherever occurring), the words “(or, on and after 1 July 1976, the Commissioner for Superannuation)”;

(c) by omitting from sub-sections (8) and (9) the word “Fund” (wherever occurring) and substituting the words “Commissioner for Superannuation”; and

(d) by omitting sub-section (10) and substituting the following sub-section: —

“(10) The Commissioner for Superannuation shall pay amounts paid to him under sub-sections (8) and (9) of this section into the new Superannuation Fund, and, in the case of an amount or amounts paid to him under sub-section (9) in respect of payments of pension received by a person, that amount, or the sum of those amounts, so paid to him, and paid by him into the new Superannuation Fund, shall, to the extent that it exceeds the difference between the sum of those payments of pension and the sum of the amounts paid out of the Consolidated Revenue Fund in respect of those payments of pension, be paid from the new Superannuation Fund into the Consolidated Revenue Fund.”.

34. Section 54 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(4) On and after 1 July 1976, each reference in this section to the Board shall be read as including a reference to the Commissioner for Superannuation”.

35. Section 56 of the Principal Act is repealed.

36. Section 58 of the Principal Act is amended—

(a) by omitting from sub-section (2) the words “out of the Fund” and substituting the words “under this Act”; and

(b) by omitting from sub-section (2) the word “Board” (wherever occurring) and substituting the words “Commissioner for Superannuation”.

37. Section 61 of the Principal Act is amended by omitting sub-section (3).

38. Section 62 of the Principal Act is amended by omitting the word “Board” (wherever occurring) and substituting the words “Commissioner for Superannuation’’.

Repeal of Division 3 of Part IV

40. Section 67 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(5) Notwithstanding anything in the preceding provisions of this section, an employee is not entitled to make an election under sub-section (2) of this section after 31 July 1976, and any election made after the pay-day last preceding 1 July 1976 and on or before 31 July 1976 shall be deemed to have been made on that pay-day. ”.

41. Section 69 of the Principal Act is amended by adding at the end thereof the following sub-section: —

“(5) Notwithstanding anything in the preceding provisions of this section, an employee is not entitled to make an election under sub-section (1) of this section after 31 July 1976, and any election made after the pay-day last preceding 1 July 1976 and on or before 31 July 1976 shall be deemed to have been made on that pay-day.”.

42. Section 71 of the Principal Act is amended by omitting sub-section (3) and substituting the following sub-section:—

“(3) Notwithstanding anything in the preceding provisions of this section, an employee is not entitled to make an application under sub-section (1c) of this section after 31 July 1976 and—

(a) any application made under that sub-section on or after 1 July 1976 and on or before 31 July 1976 shall be made to the Commissioner for Superannuation and this section shall have effect in relation to the application as if references in this section to the Board were references to the Commissioner for Superannuation; and

(b) any application made under that sub-section after the pay-day last preceding 1 July 1976 and on or before 31 July 1976 shall be deemed to have been made on that pay-day.”.

43. Section 72 of the Principal Act is amended by omitting sub-section (2) and substituting the following sub-section:—

“(2) Notwithstanding anything in the preceding provisions of this section, an employee is not entitled to make an application under sub-section (1c) of this section after 31 July 1976 and—

(a) any application made under that sub-section on or after 1 July 1976 and on or before 31 July 1976 shall be made to the Commissioner for Superannuation and this section shall have effect in relation to the application as if references in this section to the Board were references to the Commissioner for Superannuation; and

(b) any application made under that sub-section after the pay-day last preceding 1 July 1976 and on or before 31 July 1976 shall be deemed to have been made on that pay-day.”.

44. Section 74 of the Principal Act is amended—

(a) by omitting from sub-section (4) the words “or such lower rate as the Board” and substituting the words “or such rate as the Superannuation Fund Investment Trust”; and

(b) by adding at the end thereof the following sub-sections:—

“(5) Sub-section (1) of this section ceases to have effect on and from 1 July 1976.

“(6) Upon the commencement of the Superannuation Act 1976, a policy that has been transferred to the Board and has not been retransferred by the Board shall, by force of this sub-section, be transferred to the Superannuation Fund Investment Trust and, after the commencement of that Act, any reference in sub-sections (2) and (3) of this section to the Board shall, in the application of those sub-sections to the policy, be read as a reference to the Superannuation Fund Investment Trust”.

45. Sections 75, 76, 77 and 78 of the Principal Act are repealed.

46. Section 79 of the Principal Act is amended by adding at the end thereof the following sub-sections:—

“(4) The Board shall not exercise its powers under sub-section (2) of this section in relation to a person who is a contributor to the Provident Account except in pursuance of an application made by the person before 13 February 1976.

“(5) Where, on or after 13 February 1976 but before 30 April 1976, a person who is a contributor to the Provident Account makes application to the Board for the Board to exercise its powers in relation to him under sub-section (2) of this section and the application arose out of or is otherwise related to a communication made to the Board by the person before 13 February 1976, the Board may, for the purposes of sub-section (4) of this section, treat the application as having been made before that last-mentioned date.

“(6) Where an application made to the Board under sub-section (2) of this section has not been determined by the Board before 1 July 1976, the Commissioner for Superannuation may exercise the powers of the Board under this section in relation to the application.

“(7) Where, after the pay-day last preceding 1 July 1976, the Board or the Commissioner for Superannuation decides, under sub-section (2) of this section, to allow a contributor to the Provident Account to contribute to the Fund under Part III of this Act, the decision shall be deemed to have been made on that pay-day.”.

47. After section 79 of the Principal Act the following section is inserted:—

Contributions not paya ble on or after 1 July 1976

“79a. Contributions shall not be made under this Part on or after 1 July 1976 except contributions the obligation for the payment of which came into existence before 1 July 1976”.

48. After section 80 of the Principal Act the following section is inserted: —

Obligation to make contributions where salary increased after 4 February 1976

“80a. (1) Where the salary of a contributor to the Provident Account is increased and the increased salary is payable from a date after 4 February 1976, then, subject to sub-section (2), the increase shall be disregarded for the purposes of sub-section (3) of section 80 of this Act.

“(2) Where—

(a) a contributor to the Provident Account ceases to be an employee after 4 February 1976 and before 1 July 1976 otherwise than by reason of death and— .

(i) benefit is payable to him under section 82 of this Act; or

(ii) he makes an election under section 119u of this Act; or

(b) a contributor to the Provident Account dies after 4 February 1976 and before 1 July 1976 and benefit is payable in respect of him under section 83 of this Act,

sub-section (1) does not apply, and shall be deemed not to have applied, to or in relation to him’’.

49. Section 81 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(3) A person is not entitled to make an election under this section after the pay-day last preceding 1 July 1976”.

50. Section 82 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(6) This section does not apply to a contributor to the Provident Account who retires or is retired, or whose services are terminated, on or after 1 July 1976”.

51. Section 83 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(4) This section does not apply in respect of a contributor to the Provident Account who, on or after 1 July 1976, dies before retirement”.

Payments on death or invalidity in certain circumstances.

53. Section 84 of the Principal Act is amended by adding at the end thereof the following sub-sections:—

“(2) This section does not apply in respect of a contributor to the Provident Account who dies on or after 1 July 1976.

“(3) On and after 1 July 1976, the reference in sub-section (1) of this section to the Board shall be read as including a reference to the Commissioner for Superannuation”.

54. Section 85 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2) This section does not apply to a contributor to the Provident Account who resigns, or is discharged or dismissed, on or after 1 July 1976”.

55. Section 87b of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(4) On and after 1 July 1976, the reference in sub-section (2) of this section to the Board shall be read as including a reference to the Commissioner for Superannuation”.

56. Section 88 of the Principal Act is amended—

(a) by inserting in sub-section (1), after the word “service”, the words “before 1 July 1976”;

(b) by inserting in sub-sections (4), (5), (6) and (8), after the word “Board” (wherever occurring), the words “(or, on and after 1 July 1976, the Commissioner for Superannuation)”;

(c) by omitting from sub-section (8) the words “Provident Account” (first occurring) and substituting the words “Commissioner for Superannuation”; and

(d) by omitting sub-section (10) and substituting the following sub-section: —

“(10) The Commissioner for Superannuation shall pay amounts paid to him under sub-section (8) of this section into the new Superannuation Fund, and an amount, or the sum of the amounts, paid to the Commissioner for Superannuation under that sub-section in respect of an amount paid to a person under section 82 of this Act and paid by the Commissioner into the new Superannuation Fund shall, to the extent that it exceeds the difference between the amount so paid to the person and the amount paid out of the Consolidated Revenue Fund in respect of the amount so paid to the person, be paid from the new Superannuation Fund into the Consolidated Revenue Fund.”.

57. Section 89 of the Principal Act is amended by omitting the word “Board” (wherever occurring) and substituting the words “Commissioner for Superannuation”.

58. Section 90 of the Principal Act is amended by adding at the end thereof the following sub-section: —

“(5) Sub-section (4) of this section does not apply to the making of a regulation prescribing the rate of interest in respect of the financial year ending on 30 June 1976, but the Governor-General shall not make such a regulation unless the Superannuation Fund Investment Trust has furnished a report to the Treasurer specifying—

(a) the average rate of interest that is determined by the Trust to have been earned by the Fund in that financial year; and

(b) the rate of interest that, in the opinion of the Trust, should, having regard to the average rate of interest and to such other matters as the Trust thinks relevant, be prescribed in respect of that financial year.”.

59. Section 92 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(3) This section does not have effect on and after 1 July 1976”.

60. Section 98 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2) This section does not have effect on and after 1 July 1976”.

61. Section 99 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2) This section does not have effect on and after 1 July 1976”.

62. After Part VI of the Principal Act the following Part is inserted:—

“PART VIa—SPECIAL PROVISIONS IN RELATION TO

CERTAIN EMPLOYEES FORMERLY IN PRIVATE

EMPLOYMENT

“Division 1—Preliminary

Interpretation.

“100a. (1) In this Part, unless the contrary intention appears—

‘member’, in relation to a superannuation scheme applying in relation to any employment, means a person in respect of whom benefits are payable under the superannuation scheme that applies to him, by reason of his being employed in that employment, whether or not he is required to make contributions under the scheme;

‘prescribed amount’, in relation to a member, means the amount paid to the member from the superannuation scheme applying to his employment upon his ceasing to be employed in that employment, other than any amount so paid—

(a) that was paid by him to the superannuation scheme as contributions to the scheme by way of voluntary savings; or

(b) that is of a kind determined by the Board to be excluded from the prescribed amount;

‘relevant date’, in relation to a relevant employee, means the date on which he becomes employed by the Commonwealth or by an approved authority;

‘relevant employee’ means a person who—

(a) becomes employed by the Commonwealth or by an approved authority before 1 July 1976 in circumstances specified by the Treasurer by determination in writing made for the purposes of this definition, whether before or after the person becomes so employed; and

(b) was, immediately before the relevant date, a member of a superannuation scheme applying in relation to his employment;

‘rules’, in relation to a superannuation scheme, means the rules governing the operation of the scheme, whether contained in a law or in a trust deed or other instrument;

‘superannuation scheme’ means a superannuation or retirement scheme applying to persons by reason of their being employed in certain employment, other than a scheme established under the law of a State to provide superannuation or other similar benefits for persons employed in the Public Service, the Railway Service or any other service of that State.

“(2) For the purposes of this Part, a benefit by way of a lump sum shall be deemed to have become payable in respect of a person under a superannuation scheme upon the termination of the person’s employment if, upon the termination of that employment, the person has the legal title to a life policy, or is entitled to have the legal title to a life policy assigned to him, being a policy the premiums for which were, while he was employed in that employment, paid in whole or in part by his employer, and, where such a benefit is to be deemed to have become payable, the surrender value of the policy as at the date of the termination of his employment shall be taken to be the amount of that benefit by way of a lump sum.

“(3) In determining, for the purposes of this Part, the number of units of pension (including, where necessary, a fraction of a unit) that will entitle a relevant employee to benefits equivalent to those related to the benefits to which he was entitled under a superannuation scheme, the Board shall disregard—

(a) the provisions of Part Xb;

(b) the provisions of this Act that authorize the payment, in any circumstances, of benefits to or in relation to the spouse or a dependant of a contributor to the Fund; and

(c) the rules of the superannuation scheme that authorize the payment, in any circumstances, of benefits to or in relation to the spouse or a dependant of a member of the scheme.

“(4) In the application of a Part of this Act other than this Part to or in relation to a relevant employee—

(a) a reference in such a Part to an employee as defined by section 4 of this Act shall be read as including a reference to a relevant employee; and

(a) a relevant employee shall be deemed to have become an employee for the purposes of this Act on the relevant date.

“Division 2—The Superannuation Fund

Definition.

“100b. In this Division, unless the contrary intention appears, ‘prescribed employee’ means a relevant employee who has made an election, and a payment to the Board, in accordance with sub-section (2) of section 100c of this Act.

Contributions for pension by relevant employee.

“100c. (1) This Division applies to a relevant employee if the employee was, immediately before he became an employee for the purposes of this Act, a member of a superanuation scheme under which—

(a) benefits by way of a pension or of a lump sum were payable to a member of the scheme upon the cessation of his employment by reason of his having attained a specified age, being a pension or lump sum the amount of which was related to the salary payable to him immediately before the cessation of his employment;

(b) benefits by way of a pension or of a lump sum, being benefits that were related to the benefits referred to in paragraph (a) of this sub-section, were payable to a member of the scheme upon the cessation of his employment by reason of his invalidity; and

(c) benefits by way of a pension or of a lump sum, being benefits related to the benefits referred to in paragraph (a) of this sub-section, were payable to the dependants of a member of the scheme upon the death of the member.

“(2) A relevant employee to whom this section applies may elect, within 3 months after the relevant date or within such further period as the Board allows, to contribute to the Fund in accordance with this section, and may pay to the Board an amount equal to the prescribed amount within that period or within such further period as the Board allows, but any election made after the pay-day last preceding 1 July 1976 shall be deemed to have been made on that pay-day.

“(3) Notwithstanding section 5 of this Act—

(a) if the superannuation scheme of which a prescribed employee was a member immediately before the relevant date was a scheme under which members were required to make contributions in respect of the benefits to be provided under the scheme—the employee shall be liable to make, and, from and including the relevant date, shall be deemed to have been liable to make, contributions to the Fund for so many units of pension (including, where necessary, a fraction of a unit) as the Board determines will entitle him to benefits equivalent to those to which he would have been entitled if he had continued to contribute to that superannuation scheme at the rate at which he was contributing to that scheme immediately before the relevant date, and his contributions for those units of pension shall be at that rate; or

(b) if the superannuation scheme of which a prescribed employee was a member immediately before the relevant date was a scheme under which members were not required to make contributions in respect of the benefits to be provided under the scheme—the employee shall be deemed to be a contributor to the Fund for so many units of pension (including, where necessary, a fraction of a unit) as the Board determines will entitle him to benefits equivalent to those to which he would have been entitled if he had continued to be a member of that superannuation scheme and had continued to be remunerated at the rate at which he was being remunerated immediately before the relevant date, and he is not required to make any contributions for those units of pension.

“(4) Where the number of units of pension for which a prescribed employee is, upon becoming an employee for the purposes of this Act, liable to contribute to the Fund by virtue of section 20 of this Act exceeds the number of units of pension for which he is liable to contribute, or is to be deemed to be a contributor, to the Fund by virtue of sub-section (3) of this section that sub-section does not affect his liability to contribute for the excess (in this sub-section referred to as the additional units of pension), but, if he attained the age of 40 years before the relevant date, section 20a of this Act applies to and in relation to those additional units of pension as if they were units of pension for which he is required to contribute by reason of an increase in his salary since the attainment by him of the age of 40 years.

“(5) Where, immediately before the relevant date, the benefits for which a prescribed employee was entitled to contribute to the superannuation scheme applicable to him exceeded the benefits for which he was contributing to that scheme—

(a) sub-section (4) of this section applies in relation to him as if the reference to the number of units of pension for which he is liable to contribute or is to be deemed to be a contributor to the Fund by virtue of sub-section (3) of this section were a reference to the number of units of pension (including, where necessary, a fraction of a unit) determined by the Board to be the number of units that will entitle him to benefits equivalent to those first-mentioned benefits; and

(b) subject to sub-section (6) of this section, he may, at any time while he is a contributor to the Fund, but not later than 12 February 1976, elect to contribute to the Fund for so many additional units of pension (including, where necessary, a fraction of a unit) as the Board determines to be the number of units that will entitle him to benefits equivalent to that excess.

“(6) An election under paragraph (b) of sub-section (5) of this section does not have effect in relation to a prescribed employee unless, not later than 6 months after the date on which the election is made, he satisfies the Board that he is not suffering from any physical or mental defect (not being a defect that, in the opinion of the Board, is a result of the service of the employee as a member of the Forces as defined in sub-section (2) of section 147 of this Act) likely to render him incapable of performing his duties before he attains the maximum age for retirement.

“(7) A prescribed employee to whom this section applies shall, for the purposes of this Act, be deemed to be a contributor—

(a) in the case of an employee who was, immediately before the relevant date, a member of a superannuation scheme under the rules of which benefits were payable to him upon his retiring at the age of 60 years or at an earlier age—at rates based on a retiring age of 60 years; or

(b) in any other case—at rates based on a retiring age of 65 years.

“(8) Subject to sub-section (9) of this section, where at any time, the number of units of pension for which a prescribed employee is liable to contribute, or is to be deemed to be a contributor, to the Fund under sub-section (3) of this section exceeds the number of units of pension for which the employee would, apart from that sub-section, be required to contribute under section 20 of this Act, the employee is not entitled to contribute for any units, other than reserve units, in excess of the first- mentioned number of units.

“(9) Notwithstanding sub-section (8) of this section, section 20b of this Act applies, subject to sub-section (10) of this section, to and in relation to a prescribed employee in respect of a reduction of his salary or of the prescribed amount referred to in section 20 of this Act.

“(10) Nothing in this Act shall be taken to require or permit a reduction in the number of units of pension for which a prescribed employee is a contributor to a number that is less than the number of units of pension for which he is liable to contribute or for which he is to be deemed to be a contributor, under sub-section (3) of this section.

“(11) For the purposes of this section, where a prescribed employee was contributing to a superannuation scheme amounts of a kind referred to in paragraph (a) or (b) of the definition of ‘prescribed amount’ in sub-section (1) of section 100a of this Act, the rate at which he was contributing to the scheme does not include the rate at which he was contributing those amounts.

Payment of prescribed amount to Board.

“100d. Upon the payment by a prescribed employee of an amount equal to the prescribed amount to the Board under sub-section (2) of section 100c of this Act—

(a) if the superannuation scheme of which the employee was a member immediately before the relevant date was a scheme under which members were required to make contributions in respect of the benefits to be provided under the scheme—

(i) an amount equal to so much of the prescribed amount as was based upon the contributions made by him to the superannuation scheme or on interest payable in respect of those contributions shall be paid by the Board to the Fund, or, on or after 1 July 1976, to the new Superannuation Fund, and, when so paid, shall be deemed, for the purposes of this Act, to be contributions made to the Fund by the prescribed employee; and

(ii) an amount equal to so much (if any) of the prescribed amount as was not based upon contributions made by him to the superannuation scheme shall be paid by the Board to the Consolidated Revenue Fund; or

(b) in any other case—the amount of the payment shall be paid by the Board to the Consolidated Revenue Fund.

Refunds of contributions to prescribed employees.

“100e. Where a prescribed employee ceases to be a contributor to the Fund and, by virtue of any provisions in this Act, there is payable to or in relation to him a refund of the contributions paid by him to the Fund—

(a) there is payable out of the Fund to or in relation to that prescribed employee, in addition to that refund of contributions, an amount equal to the amount that was paid by the Board to the Consolidated Revenue Fund in accordance with subparagraph (ii) of paragraph (a) of section 100d of this Act or with paragraph (a) of that section, as the case requires; and

(b) an amount equal to the amount payable out of the Fund in accordance with paragraph (a) of this section is payable to the Fund out of the Consolidated Revenue Fund.

Preservation of other super annuation rights.

“100f. In the application of Division 2 of Part Xa to and in relation to a prescribed employee, a reference in that Division to the number of units of pension for which he would, but for that Division, be required to contribute to the Fund shall be read as not including the number of units of pension for which he is contributing to the Fund by virtue of sub-section (3), or paragraph (b) of sub-section (5), of section 100c of this Act.

Increased contributions by the Commonwealth.

“100g. Where a pension becomes payable to or in relation to a prescribed employee, each payment that is required by section 33 of this Act to be made by the Commonwealth to the Fund in respect of that prescribed employee shall be increased by such amount (if any) as the Board determines to be necessary by reason of the prescribed employee—

(a) having contributed to the Fund at rates less than those at which, but for this Part, he would have been required to contribute; or

(b) being deemed to be a contributor to the Fund in respect of any units of pension by virtue of paragraph (b) of sub-section (3) of section 100c of this Act.

Certain amounts to be paid by the Common wealth to the Fund.

Rights of certain relevant employees.

“100h. Where, within 5 years after the relevant date, a prescribed employee is retired on the ground of invalidity or of physical or mental incapacity to perform his duties, or a prescribed employee dies and a pension is payable to or in relation to him, the pension shall be paid from the Fund and there is payable to the Fund out of the Consolidated Revenue Fund an amount equal to the amount by which the proportion of each payment of the pension equivalent to the contributions made by or in respect of the employee is less than the proportion of each payment of the pension that is payable otherwise than by the Commonwealth under section 33 of this Act.

“100j. (1) This section applies to a relevant employee (other than a prescribed employee) who is, or would, but for this section, be, a contributor to the Fund.

“(2) If at any time the number of units of pension for which a relevant employee to whom this section applies would, but for this section, be required by section 20 of this Act to contribute to the Fund does not exceed the number of units of pension (including, where necessary, a fraction of a unit) determined by the Board to be the number of units of pension that would entitle that employee to benefits equivalent to the benefits to which he would be entitled under the superannuation scheme applicable to him immediately before the relevant date if he had continued to be a member of that scheme, the employee shall not be required or permitted to contribute to the Fund at that time in respect of units of pension.

“(3) If at any time the number of units of pension for which a relevant employee to whom this section applies would, but for this section, be required by section 20 of this Act to contribute to the Fund exceeds the number of units of pension determined by the Board for the purposes of sub-section (2) of this section, the employee shall not be required or permitted to contribute to the Fund at that time in respect of a number of units of pension greater than the excess.

“(4) In the application of Division 2 of Part Xa to and in relation to a relevant employee to whom this section applies, a reference in that Division to the number of units of pension for which he would, but for that Division, be required to contribute to the Fund shall be read as a reference to the number of units of pension ascertained by subtracting from the number of units of pension for which he would, but for this section and for that Division, be required to contribute to the Fund, the number of units of pension determined by the Board for the purposes of sub-section (2) of this section.

“Division 3—The Provident Account

Definition.

“100k. In this Division, ‘prescribed employee’ means a relevant employee who has made an election, and a payment to the Board, in accordance with section 100l of this Act.

Contributions by certain relevant employees to Provident Account.

“100l. (1) A relevant employee, other than a relevant employee to whom within 3 months after the relevant date or within such further period as the Board allows, to contribute to the Provident Account in accordance with this section, and may pay to the Board an amount equal to the prescribed amount within that period or within such further period as the Board allows, but any election made after the pay-day last preceding 1 July 1976 shall be deemed to have been made on that pay-day.section 100b or 100j of this Act applies may elect,

“(2) Notwithstanding section 5 of this Act, a prescribed employee shall be liable to make, and, from and including the relevant date, shall be deemed to have been liable to make, contributions to the Provident Account in accordance with Part V.

“(3) Upon the payment by a prescribed employee of an amount equal to the prescribed amount to the Board under sub-section (1) of this section—

(a) if the superannuation scheme of which the employee was a member immediately before the relevant date was a scheme under which members were required to make contributions in respect of the benefits to be provided under the scheme—

(i) an amount equal to so much of the prescribed amount as was based upon the contributions made by him to the superannuation scheme or on interest payable in respect of those contributions shall be paid by the Board to the Provident Account, or, on or after 1 July 1976, to the new Superannuation Fund, and, when so paid, shall be deemed, for the purposes of this Act, to be contributions paid to the Provident Account by the employee; and

(ii) an amount equal to so much (if any) of the prescribed amount as was not based upon contributions made by him to the superannuation scheme shall be paid by the Board to the Consolidated Revenue Fund; or

(b) in any other case—the amount of the payment shall be paid by the Board to the Consolidated Revenue Fund.

“(4) Where a sum is payable under section 82 or 83 of this Act to or in relation to a prescribed employee, that section shall be read as if the sum referred to in sub-section (1) of that section was a sum calculated by adding an amount equal to 3 times the aggregate of—

(a) the contributions paid by him to the Provident Account under section 80 of this Act; and

(b) compound interest on those contributions at the rate or rates applicable for the purposes of Part V,

and an amount ascertained by multiplying by the factor applicable in relation to the employee in accordance with sub-section (5) of this section the aggregate of the amount paid by the employee to the Board under sub-section (1) of this section and compound interest on that amount, in respect of the period that commenced on the date on which the employee paid an amount equal to the prescribed amount to the Board in accordance with sub-section (1) of this section and ended on the date on which he ceased to be a contributor to the Provident Account, at the rate or rates applicable for the purposes of Part V.

“(5) For the purpose of sub-section (4) of this section, the factor applicable in relation to a prescribed employee is a factor determined by the Board to be the appropriate factor having regard to the rules of the superannuation scheme applicable to the employee immediately before the relevant date.

“(6) Where a prescribed employee ceases to be a contributor to the Provident Account in such circumstances that an amount equal to the contributions paid by him to the Provident Account together with compound interest on the amount of those contributions is payable to or in respect of him under this Act, so much of the amount paid by him to the Board in accordance with sub-section (1) of this section as was paid by the Board to the Consolidated Revenue Fund, together with compound interest, in respect of the period that commenced on the date on which the employee paid that amount to the Board and ended on the date on which he ceased to be a contributor to the Provident Account, at the rate or rates applicable for the purposes of Part V is payable to or in respect of him out of the Provident Account.

“(7) Where an amount payable out of the Provident Account is greater than the amount that, but for sub-section (4) of this section, would be payable, there is payable to the Provident Account by the Commonwealth an amount equal to the difference between the amounts.

“(8) Where an amount is payable out of the Provident Account under sub-section (6) of this section, there is payable to the Provident Account by the Commonwealth an amount equal to that amount.

“Division 4—Miscellaneous

Full-time employment otherwi se than as contributor to super annuation scheme.

“100m. Where

(a) a person is employed by the Commonwealth as set out in paragraph (a) of sub-section (5) of section 4 of this Act;

(b) the person became so employed in circumstances specified in a determination made for the purposes of the definition of ‘relevant employee’ in sub-section (1) of section 100a of this Act; and

(c) during a continuous period that ended immediately before he became so employed, the person—

(i) was employed by the employer by whom he was employed immediately before he became so employed by the Commonwealth;

(ii) was required by the terms of his employment to give the whole of his time to the duties of his employment; and

(iii) was not a member of a superannuation scheme,

his employment during that period shall be treated, for the purposes of applying sub-section (5) of section 4 of this Act to and in relation to him, as if it were employment by the Commonwealth.

Prescribed employee to furnish Board with authority to obtain certain information.

“100n. A person who is a prescribed employee for the purposes of Division 2 of this Part shall furnish to the Board, before the expiration of 3 months after the date on which he became an employee, or before such time as the Board in special circumstances allows, an authority in writing authorizing the Board to obtain such information from his previous employer or from any person administering the superannuation scheme applicable in relation to his previous employment as the Board considers necessary to enable it to make determinations under section 100c of this Act in respect of the person.

References to Board.

“100p. On and after 1 July 1976, any reference in this Part to the Board shall, unless the context otherwise requires, be read as including a reference to the Commissioner for Superannuation.".

63. Section 105 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2) This section does not have effect on and after 1 July 1976”.

64. Section 106 of the Principal Act is amended by adding at the end thereof the following sub-section: —

“(2) This section does not have effect on and after 1 July 1976”.

65. After Part VII of the Principal Act the following Part is inserted:—

“PART VIIa—SPECIAL PROVISIONS IN RELATION TO CERTAIN EMPLOYEES WHO TRANSFER FROM STATE EMPLOYMENT

“Division 1—Preliminary

Interpret ation.

“107a. (1) In this Part, unless the contrary intention appears—

‘prescribed amount’, in relation to a State employee, means the amount paid to the employee from the State Fund upon his ceasing to be a contributor to that fund other than any amount so paid—

(a) in respect of contributions paid by him to the State Fund for reserve units of pension;

(b) in respect of contributions paid by him to the State Fund by way of voluntary savings; or

(c) that is of a kind determined by the Board to be excluded from the prescribed amount;

‘relevant date’, in relation to a State employee, means the date on which he becomes employed by the Commonwealth or an approved authority;

‘State employee’ means a person who—

(a) becomes employed by the Commonwealth or by an approved authority before 1 July 1976 in such circumstances as are specified by the Treasurer by a determination in writing made for the purposes of this definition, whether before or after his becoming so employed; and

(b) was, immediately before the relevant date, a contributor to a State Fund;

‘State Fund’ means a fund or account established under the law of a State to provide superannuation or other similar benefits for persons employed in the Public Service, the Railway Service or any other service of that State.

“(2) In this Part, a reference to contributions paid by a State employee to a State Fund for reserve units of pension is a reference to contributions paid by a State employee to a State Fund that are of a similar nature to contributions under this Act for reserve units of pension.

“(3) In determining, for the purposes of this Part, the number of units of pension (including, where necessary, a fraction of a unit) that will entitle a State employee to benefits equivalent to those related to contributions to the State Fund, the Board shall disregard—

(a) the provisions of Part Xb;

(b) the provisions of this Act that authorize the payment, in any circumstances, of benefits to or in relation to the spouse or a dependant of a contributor to the Fund; and

(c) the rules governing the operation of the State Fund that authorize the payment, in any circumstances, of benefits to or in relation to the spouse or a dependant of a contributor to the State Fund.

“(4) In the application of a Part of this Act other than this Part to or in relation to a State employee—

(a) a reference in such a Part to an employee as defined by section 4 of this Act shall be read as including a reference to a State employee; and

(b) a State employee shall be deemed to have become an employee for the purposes of this Act on the relevant date.

“Division 2—The Superannuation Fund

Definition.

“107b. In this Division, unless the contrary intention appears, ‘prescribed employee’ means a State employee who has made an election, and a payment to the Board, in accordance with sub-section (2) of section 107c of this Act.

Contributions for pension by state employees.

“107c. (1) This Division does not apply to a State employee whose contributions to the State Fund were of a similar nature to contributions under this Act to the Provident Account.

“(2) A State employee may elect, within 3 months after the relevant date or within such further period as the Board allows, to contribute to the Fund in accordance with this section and may pay to the Board an amount equal to the prescribed amount within that period or within such further period as the Board allows, but any election made after the payday last preceding 1 July 1976 shall be deemed to have been made on that pay-day.

“(3) Notwithstanding section 5, a prescribed employee shall be liable to make, and, from and including the relevant date, shall be deemed to have been liable to make, contributions to the Fund for so many units of pension (including, where necessary, a fraction of a unit) as the Board determines to be the number of units that will entitle him to benefits equivalent to those to which he would have been entitled if he had continued to contribute to the State Fund at the rate at which he was contributing to the State Fund immediately before the relevant date, and his contributions for those units of pension shall be at that rate.

“(4) Where a prescribed employee had, in accordance with the law of the State concerned, deferred making certain contributions to the State Fund—

(a) the number of units of pension to be determined by the Board under sub-section (3) of this section in relation to him shall include so many units of pension (including, where necessary, a fraction of a unit) as the Board determines to be the number of units that will entitle him to benefits equivalent to those to which he would have become entitled, under the law of the State as in force immediately before the relevant date, if he had continued to contribute to the State Fund and had paid those deferred contributions, together with any interest payable in respect of those deferred contributions, in accordance with that law as so in force; and

(b) pension is not payable in respect of the units of pension determined in accordance with paragraph (a) of this sub-section unless and until there has been paid to the Fund, or, on or after 1 July 1976, to the new Superannuation Fund, for the purposes of this sub-section, an amount equal to the sum of the contributions and interest that would, if the employee had continued to be a contributor to the State Fund and had ceased to be such a contributor on the day on which he ceases to be a contributor to the Fund, have been payable to the State Fund in relation to those deferred contributions for the purpose of enabling benefits to be payable in respect of those deferred contributions.

“(5) Where the number of units of pension for which a prescribed employee is, upon becoming an employee for the purposes of this Act, liable to contribute to the Fund by virtue of section 20 of this Act exceeds the number of units of pension for which he is liable to contribute to the Fund by virtue of sub-section (3) of this section, that sub-section does not affect his liability to contribute for the excess (in this sub-section referred to as ‘additional units of pension’), but, if he attained the age of 40 years before the relevant date section 20a of this Act applies to and in relation to those additional units of pension as if they were additional units of pension for which he is required to contribute by reason of an increase in his salary since the attainment by him of the age of 40 years.

“(6) Where, immediately before the relevant date, the benefits for which a prescribed employee was entitled to contribute to the State Fund exceeded the benefits for which he was contributing to that fund—

(a) sub-section (5) of this section applies in relation to him as if the reference to the number of units of pension for which he is liable to contribute to the Fund by virtue of sub-section (3) of this section were a reference to the number of units of pension (including, where necessary, a fraction of a unit) determined by the Board to be the number of units that will entitle him to benefits equivalent to those first-mentioned benefits; and

(b) subject to sub-section (7) of this section, he may, at any time while he is a contributor to the Fund, but not later than 12 February 1976, elect to contribute to the Fund for so many additional units of pension (including, where necessary, a fraction of a unit) as the Board determines to be the number of units that will entitle him to benefits equivalent to that excess.

“(7) An election under paragraph (b) of sub-section (6) of this section does not have effect in relation to a prescribed employee unless, not later than 6 months after the date on which the election is made, he satisfies the Board that he is not suffering from any physical or mental defect (not being a defect that, in the opinion of the Board, is the result of the service of the employee as a member of the Forces as defined in sub-section (2) of section 147 of this Act) likely to render him incapable of performing his duties before attaining the maximum age for retirement.

“(8) A prescribed employee shall, for the purposes of this Act, be deemed to be a contributor—

(a) in the case of an employee who contributed to the State Fund for pension on retirement at the age of 60 years or of a female employee who contributed to the State Fund for pension on retirement at the age of 55 years—at rates based on a retiring age of 60 years; or

(b) in any other case—at rates based on a retiring age of 65 years.

“(9) Subject to sub-section (10) of this section, where at any time, the number of units of pension for which a prescribed employee is liable to contribute under sub-section (3) of this section exceeds the number of units of pension for which the employee would, apart from that sub-section, be required to contribute under section 20 of this Act, the employee is not entitled to contribute for any units, other than reserve units, in excess of the first-mentioned number of units.

“(10) Notwithstanding sub-section (9) of this section, section 20B of this Act applies, subject to sub-section (11) of this section, to and in relation to a prescribed employee in respect of a reduction of his salary or of the prescribed amount referred to in section 20 of this Act.

“(11) Nothing in this Act shall be taken to require or permit a reduction in the number of units of pension for which a prescribed employee is a contributor to a number that is less than the number of units of pension for which he is liable to contribute under sub-section (3) of this section.

“(12) For the purposes of this section, a reference to the rate at which a prescribed employee was contributing to the State Fund does not include the rate of any contributions that were being paid by him to the State Fund in relation to an amount of a kind referred to in paragraph (a), (b) or (c) of the definition of ‘prescribed amount’ in sub-section (1) of section 107a of this Act.

Prescribed employees contributing for restricted benefits.

“107d. (1) Where a prescribed employee was contributing to the State Fund for benefits declared by the regulations to be restricted benefits—

(a) benefits in respect of the units of pension for which he is liable to contribute under this Act are only payable to or in relation to him in the circumstances in which benefits would have been payable to or in relation to him out of the State Fund under the law of the State as in force at the relevant date if he had continued to contribute to the State Fund for those restricted benefits; and

(b) the benefits that are payable in respect of those units to or in relation to him in any such circumstances are the benefits determined by the Board to be the equivalent of the benefits that would be payable to or in relation to him out of the State Fund under the law of the State as in force at the relevant date if he had continued to contribute to the State Fund for those restricted benefits at the same rate as the rate at which he was contributing for them immediately before the relevant date.

“(2) Sub-section (1) of this section does not apply to a prescribed employee who has satisfied the Board that he is not suffering from any physical or mental defect likely to render him incapable of performing his duties before attaining the maximum age for retirement.

Prescribed amount paid to Board.

“107e. Upon the payment by a prescribed employee to the Board under sub-section (2) of section 107c of an amount equal to the prescribed amount—

(a) an amount equal to so much of the prescribed amount as was based upon the contributions made by him to the State Fund or on interest payable in respect of those contributions shall be paid by the Board to the Fund, or, on or after 1 July 1976, to the new Superannuation Fund, and, when so paid, shall be deemed, for the purposes of this Act, to be contributions made to the Fund by the prescribed employee; and

(b) an amount equal to so much (if any) of the prescribed amount as was not based upon contributions made by him to the State Fund shall be paid by the Board to the Consolidated Revenue Fund.

Refunds of contributions to prescribed employees.

“107f. Where a prescribed employee ceases to be a contributor to the Fund and, by virtue of any provision of this Act, there is payable to or in relation to him a refund of the contributions paid by him to the Fund—

(a) there is payable out of the Fund to or in relation to that prescribed employee, in addition to that refund of contributions, an amount equal to the amount that was paid by the Board to the Consolidated Revenue Fund in accordance with paragraph (b) of section 107e of this Act; and

(b)an amount equal to the amount payable out of the Fund in accordance with paragraph (a) of this sub-section is payable to the Fund out of the Consolidated Revenue Fund.

Preservation of other superannuation rights.

“107g. In the application of Division 2 of Part Xa to and in relation to a prescribed employee, a reference in that Division to the number of units of pension for which he would, but for that Division, be required to contribute to the Fund shall be read as not including the number of units of pension for which he is contributing to the Fund by virtue of sub-section (3), or paragraph (b) of sub-section (6), of section 107c of this Act.

Increased contributions by the Commonwealth.

“107h. Where a pension becomes payable to or in relation to a prescribed employee, each payment that is required by section 33 of this Act to be made by the Commonwealth to the Fund in respect of that prescribed employee shall be increased by such amount (if any) as the Board determines to be necessary by reason of the prescribed employee having contributed to the Fund at rates less than those at which, but for this Part, he would have been required to contribute.

Certain amounts to be paid by the Commonwealth to the Fund.

“107j. Where, within 5 years after the relevant date, a prescribed employee is retired on the ground of invalidity or of physical or mental incapacity to perform his duties or a prescribed employee dies, and a pension is payable to or in relation to him, the pension shall be paid from the Fund and there is payable to the Fund out of the Consolidated Revenue Fund an amount equal to the amount by which the proportion of each payment of the pension equivalent to the contributions made by or in respect of the prescribed employee is less than the proportion of each payment of the pension that is payable otherwise than by the Commonwealth under section 33 of this Act.

Rights of certain State employees.

“107k. (1) This section applies to a State employee (other than a prescribed employee) who is, or, but for this section, would be, a contributor to the Fund.

“(2) If at any time the number of units of pension for which a State employee to whom this section applies would, but for this section, be required by section 20 of this Act to contribute to the Fund does not exceed the number of units of pension (including, where necessary, a fraction of a unit) determined by the Board to be the number of units of pension that would entitle that employee to benefits equivalent to the benefits to which he would be entitled under the law of the State as in force at the relevant date if he had continued to contribute to the State Fund at the rate at which he was contributing to the State Fund immediately before the relevant date, the employee shall not be required or permitted to contribute to the Fund at that time in respect of units of pension.

“(3) If at any time the number of units of pension for which a State employee to whom this section applies would, but for this section, be required by section 20 of this Act to contribute to the Fund exceeds the number of units of pension determined by the Board for the purpose of sub-section (2) of this section, the employee shall not be required or permitted to contribute to the Fund at that time in respect of a number of units of pension greater than the excess.

“(4) In the application of Division 2 of Part Xa to and in relation to a State employee to whom this section applies, a reference in that Division to the number of units of pension for which he would, but for that Division, be required to contribute to the Fund shall be read as a reference to the number of units of pension ascertained by subtracting from the number of units of pension for which he would, but for this section and for that Division, be required to contribute to the Fund the number of units of pension determined by the Board for the purpose of sub-section (2) of this section.

“Division 3—The Provident Account

Definition.

“107l. In this Division, unless the contrary intention appears, ‘prescribed employee’ means a State employee who has made an election, and a payment to the Board, in accordance with sub-section (2) of section 107m of this Act.

Provident Account contributions by State employees.

“107m. (1) This section applies to a State employee whose contributions to the State Fund were of a similar nature to contributions under this Act to the Provident Account.

“(2) A State employee to whom this section applies may elect, within 3 months after the relevant date or within such further period as the Board allows, to contribute to the Provident Account in accordance with this section and may pay to the Board an amount equal to the prescribed amount within that period or within such further period as the Board allows, but any election made after the pay-day last preceding 1 July 1976 shall be deemed to have been made on that pay-day.

“(3) Notwithstanding section 5 of this Act, a prescribed employee shall be liable to make, and, from and including the relevant date, shall be deemed to have been liable to make, contributions to the Provident Account in accordance with Part V.

“(4) Upon the payment by a prescribed employee to the Board under sub-section (2) of this section of an amount equal to the prescribed amount—

(a) an amount equal to so much of the prescribed amount as was based upon the contributions made by him to the State Fund or on interest payable in respect of those contributions shall be paid by the Board to the Provident Account, or, on or after 1 July 1976, to the new Superannuation Fund, and, when so paid, shall be deemed, for the purposes of this Act, to be contributions paid to the Provident Account by the employee; and

(b) an amount equal to so much of the prescribed amount as was not so based shall be paid by the Board to the Consolidated Revenue Fund.

“(5) Where a sum is payable under section 82 or 83 of this Act to or in relation to a prescribed employee, that section shall be read as if the sum referred to in sub-section (1) of that section were the sum calculated by adding an amount equal to 3 times the aggregate of—

(a) the contributions paid by him to the Provident Account under section 80 of this Act; and

(b) compound interest on those contributions at the rate or rates applicable for the purposes of Part V,

to an amount ascertained in accordance with paragraph (c), (d) or (e) of this sub-section, whichever is applicable, that is to say—

(c) if sub-section (6) of this section applies in relation to the employee—an amount ascertained by multiplying by the factor applicable in accordance with sub-section (6) in relation to the employee the aggregate of the amount paid to the Provident Account, or to the new Superannuation Fund, in respect of the employee under paragraph (a) of sub-section (4) of this section and compound interest on that amount as provided in sub-section (8) of this section;

(d) if sub-section (7) of this section applies in relation to the employee—in respect of each part, as determined in accordance with sub-section (7), of the amount paid by the Board to the Provident Account, or to the new Superannuation Fund, in respect of the employee under paragraph (a) of sub-section (4) of this section—

(i) if paragraph (c) of sub-section (7) of this section applies in relation to the part—an amount ascertained by multiplying by the factor applicable, in accordance with sub-section (7) in relation to that part, the aggregate of the amount of that part and compound interest on that last-mentioned amount as provided in sub-section (8) of this section; or

(ii) in any other case—an amount ascertained by aggregating the amount of that part and compound interest on that last-mentioned amount as provided in sub-section (8) of this section; or

(e) in any other case—an amount ascertained by aggregating the amount paid to the Provident Account in respect of the employee under paragraph (a) of sub-section (4) of this section and compound interest on that amount as provided in sub-section (8) of this section.

“(6) Subject to sub-section (7) of this section, where a prescribed employee would, under the law in force in the State on the day immediately before the relevant date, have been entitled to be paid from the State Fund, upon ceasing to be a contributor to the State Fund upon attaining the age for his retirement, an amount calculated by reference, among other things, to the amount ascertained by multiplying the sum of his contributions to the State Fund by a particular factor—

(a) this sub-section applies in relation to the employee; and

(b) that factor is the factor applicable in relation to the employee for the purposes of paragraph (c) of sub-section (5) of this section.

“(7) Where the amount paid to the Provident Account, or to the new Superannuation Fund, in respect of a prescribed employee under paragraph (a) of sub-section (4) of this section was based on the employee’s interests in 2 or more separate accounts forming part of the State Fund—

(a) the amount so paid by the Board shall, for the purposes of this section, be deemed to consist of parts each of which comprises the part of the amount so paid that is based on his interest in 1 of those accounts;

(b) this sub-section applies in relation to the employee; and

(c) if the employee would, under the law in force in the State on the day immediately before the relevant date, have been entitled to be paid from the State Fund upon ceasing to be a contributor to that Fund upon attaining the age for his retirement an amount ascertained by multiplying the amount of his interest in that account by a particular factor—

(i) this paragraph applies in relation to the part of the amount so paid that is based on his interest in that account; and

(ii) that factor is the factor applicable, for the purposes of sub-paragraph (i) of paragraph (d) of sub-section (5) of this section, in relation to that part of the amount so paid.

“(8) In paragraphs (c), (d) and (e) of sub-section (5) of this section, a reference to compound interest on an amount, or a part of an amount, paid to the Provident Account, or to the new Superannuation Fund, in respect of a prescribed employee under paragraph (a) of sub-section (4) of this section is a reference to compound interest on that amount, or on that part of that amount, as the case requires, in respect of the period that commenced on the date on which the employee paid an amount equal to the prescribed amount to the Board in pursuance of sub-section (2) of this section and ended on the date on which he ceased to be a contributor to the Provident Account, at the rate or rates applicable for the purposes of Part V.

“(9) Where a prescribed employee ceases to be a contributor to the Provident Account in such circumstances that an amount equal to the contributions paid by him to the Provident Account together with compound interest on the amount of those contributions is payable to or in respect of him, so much of the amount paid by him to the Board in pursuance of sub-section (2) of this section as was paid by the Board to the Consolidated Revenue Fund, together with compound interest, in respect of the period that commenced on the date on which the employee paid that amount to the Board and ended on the date on which he ceased to be a contributor to the Provident Account, at the rate or rates applicable for the purposes of Part V, is payable to or in respect of him out of the Provident Account.

“(10) Where an amount payable out of the Provident Account is greater than the amount that, but for sub-section (5) of this section, would be payable, there is payable to the Provident Account by the Commonwealth an amount equal to the difference between the amounts.

“(11) Where an amount is payable out of the Provident Account under sub-section (9) of this section, an amount equal to that amount is payable to the Provident Account by the Commonwealth.

“Division 4—Miscellaneous

Full-time employment otherwise than as contributor to State Fund.

“107n. Where—

(a) a person is employed by the Commonwealth as set out in paragraph (a) of sub-section (5) of section 4 of this Act;

(b) the person became so employed in circumstances specified in a determination made for the purposes of the definition of ‘State employee ’ in sub-section (1) of section 107a of this Act; and

(c) during a continuous period that ended immediately before he became so employed, the person—

(i) was employed by the employer by whom he was employed immediately before he became so employed by the Commonwealth;

(ii) was required by the terms of his employment to give the whole of his time to the duties of his employment; and

(iii) was not a contributor to the State Fund,

his employment during that period shall be treated, for the purposes of applying sub-section (5) of section 4 of this Act to and in relation to him, as if it were employment by the Commonwealth.

References to Board.

“107p. On and after 1 July 1976, any reference in this Part to the Board shall, unless the context otherwise requires, be read as including a reference to the Commissioner for Superannuation”.

66. After section 108 of the Principal Act the following section is inserted:—

Application.

“108a. This Part does not apply to or in relation to an employee who is a State employee for the purposes of Part VIIa.”.

67. After section 110c of the Principal Act the following section is inserted in Part VIII:—

Application of this Part on and after 1 July 1976.

“110d. On and after 1 July 1976—

(a) a reference in this Part to the Board shall be read as including a reference to the Commissioner for Superannuation; and

(b) the first reference in sub-section (4) of section 109 of this Act to the Fund shall be read as a reference to the new Superannuation Fund”.

68. Section 115 of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2) This section does not have effect on and after 1 July 1976”.

69. Section 119 of the Principal Act is amended by adding at the end thereof the following sub-section: —

“(4) This section does not have effect on and after 1 July 1976”.

70. After section 119m of the Principal Act the following section is inserted in Division 2 of Part Xa:—

Application of division on and after 1 July 1976.

“119ma. This Division does not have effect in relation to a person who becomes an employee on or after 1 July 1976”.

71. Section 119p of the Principal Act is amended—

(a) by omitting paragraph (d) of sub-section (1) and substituting the following paragraph: —

“(d) subject to sub-section (5) of this section, a period of employment of a person during which—

(i) he was a member of a superannuation scheme within the meaning of Part VIa;

(ii) he was a contributor to a State Fund within the meaning of Part VII or VIIa; or

(iii) he was a contributor to a Public Service Superannuation Fund within the meaning of Part VIII.”; and

(b) by omitting from paragraph (a) of sub-section (5) the words “in accordance with Part VII or Part VIII of this Act” and substituting the words “in accordance with Part VIa, VII, VIIa or VIII”.

72. Section 119s of the Principal Act is amended by inserting after paragraph (c) of sub-section (2) the following paragraphs:—

“(ca) in the case of a person, being a prescribed employee within the meaning of Division 3 of Part VIa, who is a contributor to the Provident Account, the payment to the Provident Account that would have been made by the Commonwealth if, upon the payment by the employee to the Board under sub-section (1) of section 100l of this Act, the Commonwealth had paid to the Provident Account an amount ascertained by multiplying the amount so paid by a factor 1 less than the factor applicable in relation to the employee in accordance with sub-section (5) of that section;

“(cb) in the case of a person, being a prescribed employee within the meaning of Division 3 of Part VIIa, who is a contributor to the Provident Account, the payment to the Provident Account that would have been made by the Commonwealth if, upon the Board paying to the Provident Account an amount in respect of the employee under paragraph (a) of sub-section (4) of section 107m of this Act, the Commonwealth had paid to the Provident Account—

(i) if sub-section (6) of that section applies in relation to the employee—an amount ascertained by multiplying the amount so paid by a factor 1 less than the factor applicable in accordance with sub-section (6) of that section in relation to the employee; or

(ii) if sub-section (7) of that section applies in relation to the employee—in respect of each part of the amount so paid being a part in relation to which paragraph (c) of that sub-section applies, an amount ascertained by multiplying the amount of that part by a factor 1 less than the factor applicable, for the purposes of sub-section (5) of that section, in relation to that part;

73. Section 119t of the Principal Act is amended—

(a) by adding at the end of sub-section (1) the words “and sub-section (2) of section 37, sub-section (3) of section 38, sub-section (2) of section 43, sub-section (2) of section 43a, sub-section (4) of section 45, sub-section (7) of section 46, sub-section (5) of section 48, sub-section (2) of section 49, sub-section (2) of section 51, sub-section (6) of section 82, sub-section (4) of section 83, sub-section (3) of section 83a, sub-section (2) of section 84 and sub-section (2) of section 85 of this Act had not been enacted ’’;

(b) by adding at the end of sub-section (2) the words “or, where the benefits are payable on or after 1 July 1976—out of the Consolidated Revenue Fund, which is appropriated accordingly.”;

(c) by inserting in sub-paragraph (ii) of paragraph (b) of sub-section (6), after the word “Fund” the words “(or, on or after 1 July 1976, to the Consolidated Revenue Fund)”; and

(d) by inserting in sub-section (7), after the word “contributed” the words “, before 1 July 1976,”.

74. Section 119w of the Principal Act is amended by adding at the end of sub-section (8) the words “and, on and after 1 July 1976, the prescribed rate of interest referred to in section 85 is the rate at which interest is from time to time calculated in accordance with regulations made for the purposes of paragraph (a) of the definition of ‘accumulated basic contributions’ in sub-section (1) of section 3 of the Superannuation Act 1976.”.

75. After section 119zb of the Principal Act the following section is inserted in Division 3 of Part Xa:—

Application of Division on and after 1 July 1976.

“119zba. This Division does not have effect in relation to a person who ceases to be a contributor on or after 1 July 1976”.

Repeal of section 119 zc .

77. Section 119ze of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(7) This section does not have effect on and after 1 July 1976”.

78. After section 119ze of the Principal Act the following section is inserted in Division 4 of Part Xa:—

Application of Part on and after 1 July 1976.

“119zea. On and after 1 July 1976—

(a) a reference in this Part to the Board shall be read as including a reference to the Commissioner for Superannuation;

(b) the first reference in paragraph (a) of sub-section (3) of section 119j and the last reference in sub-section (2) of section 119v of this Act to the Fund shall be read as a reference to the new Superannuation Fund;

(c) the reference in paragraph (a), and the first reference in paragraph (b), of sub-section (7) of section 119j of this Act to the Provident Account shall be read as a reference to the new Superannuation Fund; and

(d) the reference in sub-section (2) of section 119x to a payment to be made to the Fund or to the Provident Account shall be read as a reference to a payment to be made to the new Superannuation Fund.”.

79. The heading to Part Xb of the Principal Act is omitted and the following heading substituted:—

“PART Xb—PENSION INCREASES FOR YEARS 1973 to 1975”.

80. Section 119zf of the Principal Act is amended by omitting from the definition of “prescribed year” in sub-section (1) the words “or a subsequent year” and substituting the words “and the year commencing 1st July, 1975”.

81. Section 119zn of the Principal Act is amended by adding at the end thereof the following sub-section:—

“(2) This section does not have effect on and after 1 July 1976”.

82. Part XI of the Principal Act is repealed and the following Part substituted:—

“PART XI—PENSION INCREASES ON AND AFTER 1 JULY 1976

Interpretation.

“120. (1) In this Part, unless the contrary intention appears—

‘pension’ includes a pension payable by virtue of section 9 or section 14 of the Superannuation Act (No. 2) 1956 or section 10 of the Superannuation (Pension Increases) Act 1971, but does not include a pension that became payable under section 71 of this Act, not being such a pension for which contributions were made to a State Fund as defined by section 101 of this Act;

‘prescribed year’ means the year commencing 1 July 1976, and each subsequent year;

‘Statistician’ means the Australian Statistician.

“(2) Subject to sub-section (3), if at any time, whether before or after the commencement of this section, the Statistician has published in respect of a particular March quarter an all groups consumer price index number for the weighted average of the 6 State capital cities in substitution for an index number previously published by him in respect of that quarter, the publication of the later index number shall be disregarded for the purposes of this Part.

“(3) If at any time, whether before or after the commencement of this section, the Statistician has changed or changes the reference base 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 reference base.

“(4) If the prescribed percentage for the purposes of section 121 is or includes a fraction of one-tenth of 1 per centum—

(a) where that fraction is less than one-half of one-tenth—that fraction shall be disregarded; and

(b) where that fraction is not less than one-half of one-tenth—that fraction shall be treated as one-tenth.

Increases in pensions.

“121. (1) Subject to this Part, if the all groups consumer price index number for the weighted average of the 6 State capital cities published by the Statistician in respect of the March quarter of the year immediately preceding a prescribed year exceeds the highest all groups consumer price index number for the weighted average of the 6 State capital cities published by the Statistician in respect of the March quarter in any earlier year, not being a year earlier than the year that commenced on 1 July 1974, a person who was in receipt of a pension immediately before the commencement of that prescribed 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 year.

“(2) The increase provided for by sub-section (1) in the rate at which a pension was payable to a person immediately before the commencement of a prescribed year is the prescribed percentage of that rate.

“(3) For the purposes of this section, the prescribed percentage is a percentage ascertained in accordance with the formula—

100 (A-B)

B

where—

A is the all groups consumer price index number for the weighted average of the 6 State capital cities published by the Statistician in respect of the March quarter of the year immediately preceding the prescribed year; and

B is the highest all groups consumer price index number for the weighted average of the 6 State capital cities published by the Statistician in respect of the March quarter of any year earlier than the year immediately preceding the prescribed year but not being earlier than the year that commenced on 1 July 1974.

Adjustment of increase in case of persons who become entitled to pension after previous increase.

“122. (1) Where a person would, but for this section, be entitled to an increase in the amount of the annual pension that was payable to the person immediately before the commencement of a prescribed year and—

(a) that pension became payable by reason of the retirement of the person during the year that ended on 30 June 1976;

(b) where the pension was payable to the person as a widow or widower—

(i) that pension became payable by reason of the death before retirement of the husband or wife of the person during the year that ended on 30 June 1976; or

(ii) the pension that was payable to the husband or wife of the person became payable by reason of the retirement of that husband or wife during the year that ended on 30 June 1976; or

(c) in the case of a pension payable in accordance with section 119w-

(i) if the pension was payable to the person otherwise than as a widow or widower—the pension became payable during the year immediately preceding the relevant prescribed year; or

(ii) where the pension was payable to the person as a widow or widower—

(A) if a pension in accordance with that section was not payable to the husband or wife of the person immediately before his or her death—the pension became payable during the year immediately preceding the relevant prescribed year; or

(B) if a pension in accordance with that section was payable to the husband or wife of the person immediately before his or her death—the pension that was payable to that husband or wife became payable during the year immediately preceding the relevant prescribed year,

the following provisions of this section have effect.

“(2) If the retirement or death took place, or the pension under section 119w became payable, after 15 June in the year immediately preceding the relevant prescribed year, the person is not entitled to the increase.

“(3) If the retirement or death took place, or the pension under section 119w became payable, on or before 15 June in the year immediately preceding the relevant prescribed 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 after the day on which the retirement or death took place, or the pension under section 119w became payable, and ended on 30 June in that immediately preceding year bears to 12.

“(4) If the period referred to in sub-section (3) is less than 1 month, that period shall be treated as 1 month.

“(5) If the period referred to in sub-section (3) consists of a number of whole months and a part of a month—

(a) 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

(b) 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.

Additional increase in widow’s or widower’s pension on 1 July 1976.

“123. (1) Where a widow or widower is in receipt of a pension payable under sub-section (1) of 1 July 1976, the widow or widower is entitled to an increase in the amount of the annual pension so payable of an amount ascertained in accordance with the formula—section 46, or sub-section (1) of section 47, of this Act immediately before

A (B + C)

where—

A is 0.072 or, if the person is the widow of a contributor who had elected that section 26 of this Act should not apply to the contributor, 0.08;

B is the amount of the annual pension payable immediately before 1 July 1976; and

C is the increase (if any) in the amount of the annual pension to which the widow or widower is entitled, otherwise than under this sub-section, on 1 July 1976.

“(2) An increase payable by virtue of sub-section (1) in the amount of the annual pension that was payable to a person immediately before 1 July 1976 applies in relation to the instalment of pension falling due on 1 July 1976 and in relation to all subsequent instalments.

Modification of sections 46,47 and 48.

“124. (1) In calculating for the purposes of sub-section (5) of section 46 the amount of the annual rate of the pension that, but for the death of a widow or widower, would, by virtue of sub-section (1) of that section, have been payable to the widow or widower or have been so payable but for sub-section (2) of that section, any amount by which that amount would have been increased by virtue of the operation of Part Xb or of this Part shall be taken into account.

“(2) In calculating for the purposes of sub-section (5) of section 47 the amount of the annual rate of pension that, but for the death of a widow or widower, would, by virtue of sub-section (1) of that section, have been payable to the widow or widower or have been so payable but for sub-section (2) of that section, any amount by which that amount would have been increased by virtue of the operation of Part Xb or of this Part shall be taken into account.

“(3) In calculating for the purposes of sub-section (2) of section 48 the amount of the annual rate of the pension that, but for the death or divorce of the wife or husband of a contributor or pensioner would, by virtue of sub-section (1) of section 46, or sub-section (1) of section 47, have been payable to the wife or husband or would have been so payable but for sub-section (2) of section 46, or sub-section (2) of section 47. any amount by which that amount would have been increased by virtue of the operation of Part Xb or of this Part shall be taken into account.

Death or invalidity retirement before attaining age 21 .

“125. (1) Where a person has, on or before the day on which he attained or would have attained the age of 21 years, ceased to be an employee by reason of retirement on the ground of invalidity or by reason of death, and pension is payable to or in respect of him, the Commissioner for Superannuation may, in writing, authorize the pension to be increased to such extent as the Commissioner, in accordance with principles approved by the Treasurer for the purposes of this section, determines.

“(2) An increase in pension authorized by the Commissioner for Superannuation under sub-section (1) applies in relation to the instalment of pension falling due on such day as the Commissioner determines (not being a day earlier than 1 July 1976) and in relation to all subsequent instalments.

Date of effect of increases.

“126. An increase payable by virtue of a provision of this Part, other than section 123 or 125, in the amount of the annual pension that was payable to a person on 30 June in a 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.

83. Section 143 of the Principal Act is amended—

(a) by omitting the words “Subject to” and substituting the words “Except as prescribed and subject to”; and

(b) by omitting the words “out of the Fund” and substituting the words “under this Act”.

84. Section 143a of the Principal Act is amended by omitting sub-section (7) and substituting the following sub-section:—

“(7) 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.”.

85. Section 145 of the Principal Act is repealed and the following section substituted:—

Payments to the Commonwealth by approved authorities.

“145. (1) Where any pension or other benefit is payable on or after 1 July 1976 under this Act to or in respect of any person who was employed by an approved authority, the authority shall pay to the Commonwealth, in respect of the payment of that pension or other benefit, such amount as the Treasurer determines, and may apply for that purpose any moneys under its control.

“(2) The Treasurer may enter into an arrangement with an approved authority for the making of payments to the Commonwealth by the approved authority in lieu of payments that, but for the arrangement, the authority would be required to make under sub-section (1), being an arrangement which the Treasurer is satisfied will provide a fair basis of payment to the Commonwealth in respect of amounts paid, payable or likely to become payable out of the Consolidated Revenue Fund in respect of persons who have been employed by the approved authority, and the approved authority may apply for the purposes of the arrangement any moneys under its control.”.

86. After section 149a of the Principal Act the following section is inserted:—

References to Board to include Com missioner.

“149b. On and after 1 July 1976, any reference in this Part to the Board shall, unless the context otherwise requires, be read as including a reference to the Commissioner for Superannuation, but, on and after that date, section 140 of this Act does not have effect except in respect of questions that have arisen before that date and section 141 does not have effect in respect of a dispute arising out of a decision of the Commissioner for Superannuation to which section 154 of the Superannuation Act 1976 applies.”.

87. Section 150 of the Principal Act is amended—

(a) by omitting the words on the recommendation of the Board,”; and

(b) by adding at the end thereof the following sub-section:—

“(2) 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 who is in receipt of pension under section 46, 47 or 48 of this Act, or to and in relation to a prescribed class of such persons, and the modifications that may be made by the regulations include, but are not limited to, modifications providing for payment of pension at a rate other than the rate at which, but for the regulations, the pension would be payable.”.

Certain references to Superannuation Act 1922 to be read as references to Superannuation Act 1976.

91. The Commissioner for Superannuation shall, as soon as practicable after 1 July 1976, submit to the Treasurer the report that, but for the repeal of Part XI of the Principal Act effected by this Act, would have been required to have been submitted by the Superannuation Board to the Treasurer under section 134 of the Principal Act in respect of the year ending 30 June 1976, and the Treasurer shall cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the receipt of the report by the Treasurer.