Superannuation Act 1922

Division 2—Benefits for non‑member spouse

93DA Definitions

In this Part, unless the contrary intention appears:

associate pension means an associate pension under section 93DB.

base amount means:

(a) for a splitting agreement—the base amount specified in, or calculated under, the agreement; or

(b) for a splitting order—the amount allocated under subsection 90XT(4) of the Family Law Act 1975.

family law value means the amount determined in accordance with regulations under the Family Law Act 1975 that apply for the purposes of paragraph 90XT(2)(a) of the Family Law Act 1975. In applying those regulations, the relevant date is taken to be the date on which the operative time occurs.

Note: This amount is determined by applying those regulations, whether or not an order has been made under subsection 90XT(1) of the Family Law Act 1975.

member spouse has the same meaning as in Part VIIIB of the Family Law Act 1975.

non‑member spouse has the same meaning as in Part VIIIB of the Family Law Act 1975.

non‑standard pension means a pension under this Act other than a standard pension.

operative time, in relation to a splitting agreement or splitting order, means the time that is the operative time for the purposes of Part VIIIB of the Family Law Act 1975 in relation to a payment split under the agreement or order.

Orders means Orders under section 93DE.

original interest means a superannuation interest to which section 93DB applies.

payment split has the same meaning as in Part VIIIB of the Family Law Act 1975.

splitting agreement means:

(a) a superannuation agreement (within the meaning of Part VIIIB of the Family Law Act 1975); or

(b) a flag lifting agreement (within the meaning of Part VIIIB of the Family Law Act 1975) that provides for a payment split.

splitting order has the same meaning as in Part VIIIB of the Family Law Act 1975.

splitting percentage means:

(a) for a splitting agreement—the percentage specified in the agreement under subparagraph 90XJ(1)(c)(iii) of the Family Law Act 1975; or

(b) for a splitting order—the percentage specified in the order under subparagraph 90XT(1)(b)(i) of the Family Law Act 1975.

standard pension means any of the following:

(a) a pension under section 37 or 38;

(b) a pension under section 46, section 47 (other than subsection (4)), section 48AA or section 48AB (other than in relation to subsection 47(4) or section 48);

(d) an associate pension.

superannuation interest has the same meaning as in Part VIIIB of the Family Law Act 1975.

transfer amount means:

(a) if a splitting percentage applies—the amount calculated by multiplying the splitting percentage by the family law value; or

(b) otherwise—the base amount.

93DB Associate pension for non‑member spouse

(1) This section applies to a superannuation interest under this Act (the original interest) if:

(a) the Commissioner receives a splitting agreement or splitting order in respect of the original interest; and

(b) the original interest is not:

(i) an entitlement to a pension under subsection 47(4) or section 48; or

(ii) an entitlement to deferred benefits under section 119T; and

(d) if a base amount applies—the base amount at the operative time is not more than the family law value.

(2) The non‑member spouse is entitled to an associate pension from the operative time, at the rate calculated under the Orders by reference to the transfer amount.

93DC Commutation of small associate pension

(1) If the annual rate of associate pension to which the non‑member spouse becomes entitled is less than the amount determined under the Orders, then the non‑member spouse may elect to commute the pension.

(2) The election must be made in writing to the Commissioner not later than 3 months after the non‑member spouse becomes entitled to the pension.

(3) If the non‑member spouse makes the election, then the non‑member spouse is entitled instead to a lump sum equal to the transfer amount.

Division 3—Reduction of benefits for member spouse

93DD Reduction of standard pension

(1) The annual rate of the standard pension that is payable at the operative time in respect of the original interest is reduced to the amount calculated under the Orders.

(2) The reduction under subsection (1) is to be disregarded in calculating the amount of any non‑standard pension that later becomes payable.

Note: For example, the reduction will be disregarded in calculating the amount of a pension under section 48 payable in respect of a child of the member spouse after the member spouse’s death.

Part VIA—Special provisions in relation to certain employees formerly in private employment

93DE Ministerial Orders

(1) The Minister may, by legislative instrument, make Orders prescribing matters required or permitted by this Part to be prescribed.

(2) Despite anything in regulations made for the purposes of paragraph 44(2)(b) of the Legislation Act 2003, section 42 (disallowance) of that Act applies to an Order made under subsection (1) of this section.

Division 2—The Superannuation Fund

100A Interpretation

(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 Minister 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:

(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 shall be read as including a reference to a relevant employee; and

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

100B Definition

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 subsection (2) of section 100C.

100C Contributions for pension by relevant employee

(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 superannuation 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), 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), 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:

(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 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 subsection (3) that subsection does not affect his liability to contribute for the excess (in this subsection referred to as the additional units of pension), but, if he attained the age of 40 years before the relevant date, section 20A 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) subsection (4) 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 subsection (3) 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 subsection (6), 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 subsection (5) 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 subsection (2) of section 147) 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 subsection (9), 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 subsection (3) exceeds the number of units of pension for which the employee would, apart from that subsection, be required to contribute under section 20, 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 subsection (8) of this section, section 20B applies, subject to subsection (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.

(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 subsection (3).

(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 subsection (1) of section 100A, the rate at which he was contributing to the scheme does not include the rate at which he was contributing those amounts.

100D Payment of prescribed amount to Board

Upon the payment by a prescribed employee of an amount equal to the prescribed amount to the Board under subsection (2) of section 100C:

(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 Commonwealth; or

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

100E Refunds of contributions to prescribed employees

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 Commonwealth in accordance with subparagraph (ii) of paragraph (a) of section 100D or with paragraph (b) 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) is payable to the Fund out of the Consolidated Revenue Fund.

100F Preservation of other superannuation rights

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 subsection (3), or paragraph (b) of subsection (5), of section 100C.

100G Increased contributions by the Commonwealth

Where a pension becomes payable to or in relation to a prescribed employee, each payment that is required by section 33 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 subsection (3) of section 100C.

100H Certain amounts to be paid by the Commonwealth to the Fund

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.

100J Rights of certain relevant employees

(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 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 to contribute to the Fund exceeds the number of units of pension determined by the Board for the purposes of subsection (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 subsection (2).

Division 3—The Provident Account

100K Definition

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.

100L Contributions by certain relevant employees to Provident Account

(1) A relevant employee, other than a relevant employee to whom section 100B or 100J 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.

(2) 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 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 subsection (1):

(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 Commonwealth; or

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

(4) Where a sum is payable under section 82 or 83 to or in relation to a prescribed employee, that section shall be read as if the sum referred to in subsection (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; 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 subsection (5) the aggregate of the amount paid by the employee to the Board under subsection (1) 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 subsection (1) 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 subsection (4), 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 subsection (1) as was paid by the Board to the Commonwealth, 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 subsection (4), 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 subsection (6), there is payable to the Provident Account by the Commonwealth an amount equal to that amount.

100M Full‑time employment otherwise than as contributor to superannuation scheme

Where:

(a) a person is employed by the Commonwealth as set out in paragraph (a) of subsection (5) of section 4;

(b) the person became so employed in circumstances specified in a determination made for the purposes of the definition of relevant employee in subsection (1) of section 100A; and

(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 subsection (5) of section 4 to and in relation to him, as if it were employment by the Commonwealth.

100N Prescribed employee to furnish Board with authority to obtain certain information

A person who is a prescribed employee for the purposes of Division 2 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 in respect of the person.

100P References to Board

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.

Part VII—Special provisions in relation to certain former State employees

101 Definitions

In this Part, unless the contrary intention appears:

State employee means a person who became an employee before 1 November 1951, and was, immediately before becoming an employee, a contributor to a State Fund.

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

State Public Service means Public, Railway or other Service of a State, and includes, in relation to a person appointed or employed under Division 9A or 9B of Part III of the Commonwealth Public Service Act, any Service which is a State Public Service for the purposes of that Division.

the Commonwealth Public Service Act means the Commonwealth Public Service Act 1922‑1943, as amended by the Re‑establishment and Employment Act 1945 and the Commonwealth Public Service Act 1945 or by any later Act.

102 Superannuation rights and obligations of persons formerly employed by States

(1) Notwithstanding the provisions of section 5, a State employee who, within three months after the date of his becoming an employee, elects to contribute in accordance with this section and pays to the Board the contributions refunded to him from the State Fund upon his resignation from the State Public Service, shall be liable to make, and, from and including that 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 that employee 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, immediately prior to that date, contributing to the State Fund, and his contributions for those units of pensions shall be at the same rate.

(2) Subject to this Act, a State employee referred to in subsection (1) shall for all purposes of this Act be deemed to be a contributor:

(a) in the case of a female employee who contributed to a State Fund for pension on retirement at the age of fifty‑five years—at rates based on a retiring age of sixty years; and

(b) in any other case—at rates based on the same retiring age as the age at which the employee was, under the law of the State, entitled to retire on full pension benefit.

(4) Nothing in subsection (1) shall affect the obligation of any such State employee to contribute, in accordance with the provisions of this Act, for or in respect of units of pension in excess of those referred to in that subsection but if, at the date of his becoming an employee, he is required by section 20 to contribute for any additional units of pension, he shall not, if he has attained the age of forty years, contribute for or in respect of those units unless, within a period of six months after that date, he satisfies 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.

104 Payments on retrenchment, resignation, dismissal or discharge

(1) In the application of section 50 to a State employee referred to in section 102:

(a) the contributions refunded to him and paid by him to the Board in accordance with the provisions of section 102 shall be deemed to be contributions made by him to the Fund; and

(b) the period during which he was contributing to a State Fund shall be taken into account as if it were a period during which he was contributing to the Fund.

(2) In the application of section 51 to a State employee referred to in section 102, the contributions refunded to him and paid by him to the Board in accordance with the provisions of section 102 shall be deemed to be contributions made by him to the Fund.

105 Certain amounts to be paid out of Consolidated Revenue Fund to Superannuation Fund

(1) Where a State employee referred to in section 102 is retired on the ground of invalidity, or physical or mental incapacity to perform his duties, or dies, within five years after his becoming an employee, any pension payable to or in respect of that State employee under this Act shall be paid from the Fund, and the Commonwealth shall pay to the Fund the amount by which the proportion of the pension equivalent to the contributions made by or in respect of the State employee is less than the amount of the pension.

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

106 Increased contributions out of Consolidated Revenue Fund

(1) Where any pension becomes payable to or in respect of a State employee referred to in section 102, any payment which the Commonwealth is required, by section 33, to pay to the Fund in respect of that State employee shall be increased by such amount as the Board determines to be necessary by reason of that State employee having made contributions at rates less than the rate specified in the Third Schedule.

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

107 Payment into the Fund of amounts received in respect of past contributions

Any contributions refunded to a State employee and paid by him to the Board in pursuance of section 102 shall be paid into and form part of the Fund.

Part VIIA—Special provisions in relation to certain employees who transfer from State employment

Division 2—The Superannuation Fund

107A Interpretation

(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

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 Minister 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:

(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 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.

107B Definition

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 subsection (2) of section 107C.

107C Contributions for pension by State employees

(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 pay‑day 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 subsection (3) 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) 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 subsection, 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 exceeds the number of units of pension for which he is liable to contribute to the Fund by virtue of subsection (3) of this section, that subsection does not affect his liability to contribute for the excess (in this subsection referred to as additional units of pension), but, if he attained the age of 40 years before the relevant date section 20A 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) subsection (5) 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 subsection (3) 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 subsection (7), 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 subsection (6) 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 subsection (2) of section 147) 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 subsection (10), where at any time, the number of units of pension for which a prescribed employee is liable to contribute under subsection (3) exceeds the number of units of pension for which the employee would, apart from that subsection, be required to contribute under section 20, 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 subsection (9) of this section, section 20B applies, subject to subsection (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.

(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 subsection (3).

(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 subsection (1) of section 107A.

107D Prescribed employees contributing for restricted benefits

(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) Subsection (1) 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.

107E Prescribed amount paid to Board

Upon the payment by a prescribed employee to the Board under subsection (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 Commonwealth.

107F Refunds of contributions to prescribed employees

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:

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

107G Preservation of other superannuation rights

107H Increased contributions by the Commonwealth

107J Certain amounts to be paid by the Commonwealth to the Fund

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.

107K Rights of certain State employees

(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 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 to contribute to the Fund exceeds the number of units of pension determined by the Board for the purpose of subsection (2), 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 subsection (2).

Division 3—The Provident Account

107L Definition

107M Provident Account contributions by State employees

(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.

(4) Upon the payment by a prescribed employee to the Board under subsection (2) 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 Commonwealth.

(5) Where a sum is payable under section 82 or 83 to or in relation to a prescribed employee, that section shall be read as if the sum referred to in subsection (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; 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), whichever is applicable, that is to say:

(c) if subsection (6) applies in relation to the employee—an amount ascertained by multiplying by the factor applicable in accordance with subsection (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 subsection (4) and compound interest on that amount as provided in subsection (8);

(d) if subsection (7) applies in relation to the employee—in respect of each part, as determined in accordance with subsection (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 subsection (4):

(i) if paragraph (c) of subsection (7) applies in relation to the part—an amount ascertained by multiplying by the factor applicable, in accordance with subsection (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 subsection (8); 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 subsection (8); 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 subsection (4) and compound interest on that amount as provided in subsection (8).

(6) Subject to subsection (7), 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 subsection 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 subsection (5).

(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 subsection (4) 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 subsection 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 subparagraph (i) of paragraph (d) of subsection (5), in relation to that part of the amount so paid.

(8) In paragraphs (c), (d) and (e) of subsection (5), 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 subsection (4) 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 subsection (2) 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 subsection (2) as was paid by the Board to the Commonwealth, 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 subsection (5), 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 subsection (9), an amount equal to that amount is payable to the Provident Account by the Commonwealth.

107N Full‑time employment otherwise than as contributor to State Fund

Where:

(a) a person is employed by the Commonwealth as set out in paragraph (a) of subsection (5) of section 4;

(b) the person became so employed in circumstances specified in a determination made for the purposes of the definition of State employee in subsection (1) of section 107A; and

(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 subsection (5) of section 4 to and in relation to him, as if it were employment by the Commonwealth.

107P References to Board

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.

Part VIII—Special provisions in relation to certain former contributors to Public Service Superannuation Funds

108 Interpretation

(1) In this Part, Public Service Superannuation 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 of that State and includes such other funds or accounts as are specified by regulations made for the purposes of this section before the commencement of the Superannuation Act 1971 to be Public Service Superannuation Funds for the purposes of this Act.

(2) For the purposes of this Part, regard shall not be had to so much (if any) of the amount refunded to a person from a Public Service Superannuation Fund upon his ceasing to be a contributor to that Fund as was refunded to him in respect of contributions paid by him to that Fund that were of a similar nature to contributions under this Act for reserve units of pension.

108A Application

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

109 Former contributors to Public Service Superannuation Funds who elect to pay refunds to Board

(1) Where:

(a) an employee who becomes a contributor after the commencement of the Superannuation Act 1971 was, immediately before becoming an employee, a contributor to a Public Service Superannuation Fund;

(b) he elects within three months after becoming an employee to pay to the Board an amount equal to the amount refunded to him from the Public Service Superannuation Fund upon his ceasing to be a contributor to that Fund; and

the succeeding provisions of this section have effect.

(2) The Board may, if it is satisfied that there are special circumstances that justify it in so doing, extend the period for the making of an election and the payment of an amount to the Board under subsection (1).

(3) The Board shall determine the number of units of pension (including, where necessary, a fraction of a unit of pension) that was equivalent, as at the date on which the employee became a contributor, to the amount refunded to the employee from the Public Service Superannuation Fund upon his ceasing to be a contributor to that Fund, and the employee shall be deemed to be a contributor for that number of units of pension but is not required to make contributions for or in respect of those units of pension.

(4) An amount paid to the Board under this section shall be paid by the Board to the Fund and, when so paid, shall be deemed, for the purposes of this Act, to be contributions made to the Fund by the employee.

(5) If at any time the number of units of pension for which an employee to whom subsection (1) applies would, but for this section, be required to contribute to the Fund does not exceed the number of units of pension specified in the determination made by the Board in relation to him under subsection (3), the employees shall not be required or permitted to contribute to the Fund at that time in respect of units of pension.

(6) If at any time the number of units of pension for which an employee to whom subsection (1) applies would, but for this section, be required to contribute to the Fund exceeds the number of units of pension specified in the determination made by the Board in relation to him under subsection (3), 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.

(7) Nothing in this Act shall be taken to require or permit a reduction in the number of units of pension for which an employee to whom subsection (1) applies is a contributor to a number that is less than the number of units of pension that are specified in the determination made by the Board in relation to him under subsection (3).

110 Former contributors to Public Service Superannuation Funds who do not elect to pay refunds to Board

(1) Where:

(a) an employee who becomes a contributor after the commencement of the Superannuation Act 1971 was, immediately before becoming an employee, a contributor to a Public Service Superannuation Fund; and

(b) section 109 does not apply in relation to him;

the succeeding provisions of this section have effect.

(2) If at any time the number of units of pension for which the employee would, but for this section, be required to contribute to the Fund does not exceed such number of units of pension (including, where necessary, a fraction of a unit of pension) as the Board determines to have been equivalent, as at the date on which he became a contributor, to the amount refunded to him from the Public Service Superannuation Fund upon his ceasing to be a contributor to that Fund, 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 the employee would, but for this section, be required to contribute to the Fund exceeds the number of units of pension that are specified in the determination made by the Board in relation to him under subsection (2), 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.

110A Determination in respect of employee who has not elected under section 24

A determination made for the purposes of section 109 or 110 in relation to an employee who has not made an election under section 24 may specify different numbers of units of pension as having been equivalent to the amount refunded to him from the Public Service Superannuation Fund upon his ceasing to be a contributor to that Fund, according to whether or not the employee makes such an election after the determination is made.

110B Board to make determinations on actuarial advice

(1) The Board shall make a determination for the purposes of this Part only after receiving advice in writing from an actuary.

(2) Where, in pursuance of this Part, the Board has power to make a determination in relation to a matter, the power shall be construed as including a power, exercisable in the like manner and subject to the like conditions (if any), to vary a determination so made.

(3) In furnishing advice to the Board in relation to the determination by the Board, for the purposes of section 109 or section 110, of the number of units of pension that were equivalent to an amount refunded to a person from a Public Service Superannuation Fund, an actuary shall have regard to actuarial principles and practice and shall take into account all relevant matters, including:

(a) the age of the person at the date on which he became a contributor;

(b) whether the person has made an election under section 24;

(c) the respective rates of mortality, invalidity and withdrawal from the Fund that are assumed, for the purposes of the advice, to apply in relation to the class of contributors in which the person is included; and

(d) the rates of interest that it is assumed, for the purposes of the advice, will be earned by the assets of the Fund.

(4) For the purpose of any advice to be furnished to the Board by an actuary in relation to the determination of the number of units of pension that were equivalent to an amount refunded to a person from a Public Service Superannuation Fund, the amount so refunded shall be treated as if it were increased by an amount equal to two and one‑half times that amount.

110C Part VIII not to apply in certain cases

(1) This Part does not apply in relation to an employee if, but for the refund to him of an amount from a Public Service Superannuation Fund, a transfer value referred to in paragraph (b), or a prescribed pension referred to in paragraph (d), of subsection (1) of section 119H would have become payable to or in respect of him or deferred benefits referred to in paragraph (f) of that subsection would have become applicable in respect of him.

(2) Where the application of this Part in relation to an employee is not excluded by reason of subsection (1) of this section but section 119H applies in relation to him, subsections (5) and (6) of section 109 and section 110 do not apply in relation to him.

110D Application of this Part on and after 1 July 1976

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 subsection (4) of section 109 to the Fund shall be read as a reference to the new Superannuation Fund.

Part IX—Special provisions in relation to certain former contributors to the Defence Forces Retirement Benefits Fund

111 Application of Part

(1) This Part applies to a person:

(a) who, immediately after ceasing to be a member of the Defence Force of the Commonwealth, becomes employed by the Commonwealth or by an approved authority otherwise than as a casual, exempt or temporary employee; and

(b) in respect of whom an amount is paid from the Defence Forces Retirement Benefits Fund into the Fund under Division 3 of Part V of the Defence Forces Retirement Benefits Act 1948‑1959.

(2) This Part also applies to a person:

(a) who, immediately after ceasing to be a member of the Defence Force of the Commonwealth, becomes employed by the Commonwealth or by an approved authority otherwise than in a permanent capacity and is, by the terms of his employment, required to give the whole of his time to the duties of his employment;

(b) who, immediately before becoming so employed, had had not less than three years’ continuous service as a member of the Defence Force of the Commonwealth;

(i) in the case of a person employed by the Commonwealth otherwise than under the Australian Security Intelligence Organization Act 1956—the Public Service Board, or, on appeal from the Public Service Board, the Minister;

(ii) in the case of a person employed by an approved authority—that approved authority; or

(iii) in the case of a person employed under the Australian Security Intelligence Organization Act 1956—the Director‑General of Security;

certifies that that person’s employment is likely to be continued for a period of at least seven years; and

(d) in respect of whom an amount is paid from the Defence Forces Retirement Benefits Fund into the Fund under Division 3 of Part V of the Defence Forces Retirement Benefits Act 1948‑1959.

(3) Notwithstanding subsections (1) and (2), this Part does not apply to a person who becomes employed by the Commonwealth or by an approved authority after the commencement of the Superannuation Act 1971.

112 Contributions

(1) A person to whom this Part applies shall contribute to the Fund from the date on which he becomes employed by the Commonwealth or, where he is employed by an approved authority, by that authority, and, if he is not an employee, he shall be deemed to be an employee, for the purposes of this Act, on and after that date.

(2) Section 5 does not apply to a person to whom this Part applies.

(3) Subject to section 113, a person to whom this Part applies shall contribute to the Fund for so many units of pension (including, where necessary, a fraction of a unit) as the Board determines will entitle that person to benefits equivalent to those to which he would have been entitled if his contributions to the Defence Forces Retirement Benefits Fund had been contributions to the Superannuation Fund based on a retiring age of sixty years.

(4) The amount of contribution to be paid fortnightly by a person to whom this Part applies for the units of pension for which he is required to contribute under subsection (3) is the amount which, immediately before he ceased to be a member of the Defence Force, he was contributing, in respect of each fortnightly period, to the Defence Forces Retirement Benefits Fund, and, for the purposes of this Act, contributions in respect of those units shall be deemed to be made at rates based on a retiring age of sixty years.

(5) In the application of subsection (1) of section 46, and of subsection (1) of section 47, of this Act to the pension of a widow of a person to whom this Part applies and who made an election under subsection (6) of section 47, or subsection (4) of section 48, of the Defence Forces Retirement Benefits Act 1959, the reference in paragraph (a) of each of the two first‑mentioned subsections to five‑eighths of the pension for which her husband was contributing at the time of his death, or that was payable to her husband at the time of his death, as the case may be, shall be read as a reference to one‑half of that pension.

113 Additional contributions

(1) Subject to subsection (2), section 112 does not affect the obligation or right (if any) of a person to whom this Part applies to contribute, in accordance with this Act, for units of pension additional to those for which he is required to contribute under that section.

(2) In the case of a person to whom this Part applies who was a contributor for limited benefits under the Defence Forces Retirement Benefits Act 1948‑1959, the number of additional units of pension for which that person would otherwise have the obligation or right to contribute shall be reduced by such number of units of pension as the Board determines to be equivalent to the benefits to which that person would have been entitled under that Act in respect of his deferred pay if he had continued to contribute under that Act and had been a contributor for full benefits under that Act.

114 Date of becoming an employee or contributor for certain purposes

(1) A person to whom this Part applies shall, for the purposes of section 20, be deemed to have been an employee, and for the purposes of section 50, be deemed to have been a contributor to the Fund:

(a) if he is not a person to whom paragraph (b) applies—on and from the date of commencement of his contributions to the Defence Forces Retirement Benefits Fund; or

(b) if he was a contributor to the Fund immediately before the date of commencement of his contributions to the Defence Forces Retirement Benefits Fund and the reserve value held by the Fund in respect of his contributions to the Fund was paid from the Fund to the Defence Forces Retirement Benefits Fund in pursuance of section 82 of the Defence Forces Retirement Benefits Act 1948—on and from the date of commencement of those contributions to the Fund.

(2) For the purposes of this Act, contributions paid, or, for the purposes of the Defence Forces Retirement Benefits Act 1948‑1952, deemed to have been paid, to the Defence Forces Retirement Benefits Fund by a person to whom this Part applies shall be deemed to be contributions paid by that person to the Fund under this Act.

(3) For the purposes of subsection (1), the date of commencement of a person’s contributions to the Defence Forces Retirement Benefits Fund is the date of commencement of his contributions to that Fund which were taken into account for the purpose of determining the amount payable, in respect of him, from that Fund into the Fund, and contributions which were not taken into account for that purpose shall not be taken into account for the purposes of subsection (2).

115 Certain amounts to be paid out of Consolidated Revenue Fund to the Superannuation Fund

(1) Where, within five years after he becomes an employee, a person to whom this Part applies dies or is retired on the ground of invalidity or of physical or mental incapacity to perform his duties, any pension payable to or in respect of that person under this Act shall be paid from the Fund, and the Commonwealth shall pay to the Fund the amount by which the proportion of the pension equivalent to the contributions made by or in respect of the person is less than the amount of the pension.

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

Part X—Special provisions in relation to certain members of the Police Force of the Australian Capital Territory

116 Interpretation

(1) In this Part, unless the contrary intention appears:

person to whom this Part applies means a person from whose pay there were being deducted, immediately before the commencement of this section, sums under section 17 of the Ordinance and who, within three months after the commencement of this section, makes an election having the effect of an election to contribute to the Fund.

the Ordinance means the Police Superannuation Ordinance 1928‑1950 of the Australian Capital Territory.

(2) In this Part, any reference to sums deducted from the pay of a person under section 17 of the Ordinance includes a reference to contributions made by a person under section 3 of the Ordinance.

117 Superannuation rights and obligations of certain members of the Australian Capital Territory Police Force

(1) A person to whom this Part applies shall be deemed to be an employee and is liable to contribute to the Fund for so many units of pension (including, where necessary, a fraction of a unit) as the Board determines will entitle that person to benefits equivalent to those to which he would have been entitled if sums had continued to be deducted from his pay under section 17 of the Ordinance in the amounts in which they were, immediately before the commencement of this section, being deducted, and his contributions for those units shall be in the same amounts.

(2) Section 5 does not apply to a person to whom this Part applies.

(3) Subject to this Act, a person to whom this Part applies shall for all purposes of this Act be deemed to be a contributor:

(a) in the case of such a person whose age for compulsory retirement under subsection (1) of section 6 of the Ordinance was fifty‑five or sixty years—at rates based on a retiring age of sixty years; and

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

(4) Subsection (1) does not affect the obligation or right of a person to whom this Part applies to contribute, in accordance with this Act, for units of pension in excess of those for which he is required to contribute under that subsection.

118 Retrenchment

(1) A person to whom this Part applies shall, for the purposes of section 50 of this Act, be deemed to have been a contributor to the Fund from and including the date on which sums deducted from his pay under section 17 of the Ordinance commenced to be deducted.

(2) For the purposes of this Act, sums deducted under section 17 of the Ordinance from the pay of a person to whom this Part applies shall be deemed to be contributions paid by that person to the Fund.

119 Payments to be made out of Consolidated Revenue Fund to the Superannuation Fund

(1) The Commonwealth shall pay to the Fund an amount equal to the total of the sums deducted under section 17 of the Ordinance from the pay of persons to whom this Part applies and the contributions made under section 3 of the Ordinance by persons to whom this Part applies.

(2) Where a person to whom this Part applies is retired on the ground of invalidity or physical or mental incapacity to perform his duties, or dies, within five years after the commencement of this section, the Commonwealth shall pay to the Fund the amount by which the proportion of any pension payable to him equivalent to the total of the sums deducted from his pay under section 17 of the Ordinance and the amount of the contributions made by him to the Fund is less than the amount of the pension.

(3) Where a pension becomes payable to or in respect of a person to whom this Part applies, any payment that the Commonwealth is required by Division 6 of Part III to pay to the Fund in respect of that person shall be increased by such an amount (if any) as the Board determines to be appropriate having regard to the contributions and payments made to the Fund for or in respect of units of pension referred to in subsection (1) of section 117.

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

Part XA—Preservation of rights of certain contributors and former contributors

119B Determinations by the Board

119A Interpretation

(1) In this Part, unless the contrary intention appears:

employment means employment by the terms of which persons employed in that employment are required to give the whole of their time to the duties of their employment.

life policy has the same meaning as in the Life Insurance Act 1945 as in force immediately before the commencement of the Life Insurance Act 1995.

member, in relation to a superannuation scheme applying in relation to any employment, includes any person employed in that employment in respect of whom benefits are applicable under the scheme by reason of his being so employed, whether or not he has made contributions under the scheme.

the 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.

(2) For the purposes of this Part, the membership by a person of a House of the Parliament of the Commonwealth or of a State shall be treated as if it were employment of the person by the Commonwealth or by that State, as the case may be.

(2A) For the purposes of this Part, the membership by a person of the Legislative Assembly of the Northern Territory or a legislative or advisory body prescribed for the purposes of section 47C of the Public Service Act 1922‑1974 shall be treated as if it were employment of the person by the Commonwealth.

(3) A reference in this Part to a superannuation scheme shall be read as a reference to a superannuation or retirement scheme, however established, and, unless the contrary intention appears, shall be read as including a reference to:

(a) the superannuation scheme constituted by the provisions of this Act relating to the Fund; and

(b) the retirement scheme constituted by the provisions of this Act relating to the Provident Account.

(4) For the purposes of this Part, a benefit payable to or in respect of an employee under a superannuation scheme shall not be taken to have been based partly upon contributions under the scheme by the employer by reason only that the benefit included interest upon contributions made under the scheme by the employee.

(1) The Board shall make a determination under this Part only after receiving advice in writing from an actuary.

Division 2—Employees who have preserved rights from previous employment

119C Application of Division to former contributors to Provident Account

Where a contributor to the Provident Account is allowed by the Board to contribute to the Fund under Part III, this Division other than section 119G applies as if he had become an employee on the date on which he became a contributor to the Fund under that Part.

119D Transfer value payable in respect of previous employment

(1) In this Division:

(a) a reference, in relation to an employee, to a transfer value payable to or in respect of the employee under a superannuation scheme applicable in relation to any employment in which he was employed at any time before the date on which he became an employee is a reference:

(i) in the case of the superannuation scheme constituted by the provisions of this Act relating to the Fund or by the provisions of this Act relating to the Provident Account—to a lump sum payable to the employee under section 50, a lump sum payable to the employee under section 82 where his services are terminated owing to retrenchment or a transfer value payable in respect of the employee under Division 3;

(ii) in the case of the superannuation scheme constituted by the provisions of the Defence Forces Retirement Benefits Act 1948‑1971 and the other Acts relating to retirement benefits for members of the Defence Force—to a transfer value payable in respect of the employee under Division 3 of Part VIC of the Defence Forces Retirement Benefits Act 1948‑1971 or to a refund of contributions and a gratuity payable to the employee;

(iia) in the case of the superannuation scheme constituted by the provisions of the Defence Force Retirement and Death Benefits Act 1973—to a transfer value payable in respect of the employee under Division 3 of Part IX of that Act or to a refund of contributions and a lump sum payable under subsection (2) of section 32 of that Act; and

(iii) in the case of any other superannuation scheme—to a benefit by way of a lump sum payable to or in respect of the employee under that scheme upon the termination of the employment otherwise than on the ground of invalidity or of physical or mental incapacity to perform the duties of the employment, being a benefit that was based wholly upon contributions under the scheme by the employer or was based partly upon such contributions and partly upon contributions under the scheme by the employee; and

(b) a reference to the amount of a transfer value to which subparagraph (iii) of paragraph (a) applies does not include a reference to any part of the lump sum that was based upon contributions by the employee that were of a similar nature to contributions under this Act for reserve units of pension.

(2) If, after a transfer value became payable to or in respect of a person under a superannuation scheme, an amount equal to the whole or any part of that transfer value was paid to a person administering another superannuation scheme (not being the superannuation scheme constituted by the provisions of this Act relating to the Fund or by the provisions of this Act relating to the Provident Account):

(a) where the whole of the transfer value was so paid—that transfer value shall be disregarded for the purposes of this Division; or

(b) where part of the transfer value was so paid—the amount of that transfer value shall be deemed, for the purposes of this Division, to be reduced by the amount so paid.

(3) Subject to subsection (4), a transfer value shall be deemed, for the purposes of this Division, to have become payable in respect of a person under a superannuation scheme upon the termination of any employment if, upon the termination of that employment, he had the legal title to a life policy, or was 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, in that case, the surrender value of the policy as at the date of the termination of the employment shall be taken to be the amount of the transfer value.

(4) Where a transfer value is, by virtue of subsection (3), to be deemed, for the purposes of this Division, to have become payable in respect of a person upon the termination of any employment by reason that, upon the termination of that employment, he had the legal title to a life policy, or was entitled to have the legal title to a life policy assigned to him, a transfer value shall not be deemed, for those purposes, to have become payable in respect of the person upon the termination of any previous employment by reason that, upon the termination of that previous employment, he had the legal title to that policy, or was entitled to have the legal title to that policy assigned to him.

119E Pension payable in respect of previous employment

In this Division:

(a) a reference, in relation to an employee, to a prescribed pension payable to the employee under a superannuation scheme applicable in relation to any employment in which he was employed at any time before the date on which he became an employee is a reference:

(i) in the case of the superannuation scheme constituted by the provisions of this Act relating to the Fund—to a pension payable to the employee under this Act; and

(ii) in the case of any other superannuation scheme—to a pension payable to the employee under that scheme that was based wholly upon contributions under the scheme by the employer or was based partly upon such contributions and partly upon contributions by the employee;

but does not include a reference to a pension the payment of which was deferred; and

(b) where a pension referred to in paragraph (a) was commuted, in whole or in part, for a lump sum after the pension became payable and before the date on which the person to whom the pension was payable became an employee, the pension shall, for the purposes of this Division, be treated as not having been so commuted.

119F Deferred benefits applicable in respect of previous employment

In this Division, a reference, in relation to an employee, to deferred benefits applicable in respect of the employee under a superannuation scheme applicable in relation to any employment in which he was employed at any time before the date on which he became an employee is a reference:

(a) in the case of the superannuation scheme constituted by the provisions of this Act relating to the Fund or by the provisions of this Act relating to the Provident Account—to deferred benefits applicable in respect of the employee under Division 3; and

(b) in the case of any other superannuation scheme—to benefits, whether by way of a lump sum or of a pension, applicable in respect of the employee under the scheme but not immediately payable, being benefits based wholly upon contributions under the scheme by the employer or based partly upon such contributions and partly upon contributions under the scheme by the employee.

119G Declaration by employee who has previously been in employment

(1) Where a person who has attained the age of twenty‑one years becomes an employee, he shall, before the expiration of one month after the date on which he became an employee, or before such later time as the Board in special circumstances allows, furnish to the Board a declaration in writing in accordance with a form made available by the Board:

(a) stating whether he has previously been in employment within or outside Australia; and

(b) if he has so previously been in employment, stating whether, upon the termination of that employment:

(i) a transfer value became payable to or in respect of him on or after the date of commencement of this section under a superannuation scheme applicable in relation to that employment;

(ii) a transfer value would have become so payable on or after that date but for an election or choice made, option exercised or other act or thing done by him, or he was entitled to make an election or choice, exercise an option or do any other act or thing as a result of which a transfer value would have become so payable on or after that date but he did not make the election or choice, exercise the option or do the other act or thing;

(iii) a prescribed pension became payable to him under such a scheme;

(iv) a prescribed pension would have become so payable on or after the date of commencement of this section but for an election or choice made, option exercised or other act or thing done by him, or he was entitled to make an election or choice, exercise an option or do any other act or thing as a result of which a prescribed pension would have become so payable on or after that date but he did not make the election or choice, exercise the option or do the other act or thing;

(v) any deferred benefits became applicable in respect of him on or after the date of commencement of this section under such a scheme;

(vi) any deferred benefits would have become so applicable on or after that date but for an election or choice made, option exercised or other act or thing done by him, or he was entitled to make an election or choice, exercise an option or do any other act or thing as a result of which any deferred benefits would have become so applicable on or after that date but he did not make the election or choice, exercise the option or do the other act or thing; or

(vii) in the case of a person who, immediately before becoming an employee, was a contributor to a Public Service Superannuation Fund within the meaning of Part VIII—a refund of the whole or any part of any contributions made by him to that Fund became payable;

and, if so, setting out particulars of the transfer value, prescribed pension, deferred benefits or refund that became, or would have become, payable.

(2) A person to whom subsection (1) applies shall furnish to the Board, within the period referred to in that subsection, an authority in writing authorizing the Board to obtain information in relation to any transfer value, prescribed pension, deferred benefits or refund referred to in that subsection from his previous employer or from any person administering the superannuation scheme applicable in relation to his previous employment.

119H Contributors with superannuation rights from previous employment

(1) Where a person who, after the commencement of this section, becomes an employee and a contributor to the Fund or to the Provident Account has, at any time before becoming an employee, been in employment within or outside Australia upon the termination of which:

(a) a transfer value became payable to or in respect of him on or after the date of commencement of this section under a superannuation scheme applicable in relation to that employment;

(b) a transfer value would have become so payable on or after that date but for an election or choice made, option exercised or other act or thing done by him, or he was entitled to make an election or choice, exercise an option or do any other act or thing as a result of which a transfer value would have become so payable on or after that date but he did not make the election or choice, exercise the option or do the other act or thing;

(d) a prescribed pension would have become so payable on or after the date of commencement of this section but for an election or choice made, option exercised or other act or thing done by him, or he was entitled to make an election or choice, exercise an option or do any other act or thing as a result of which a prescribed pension would have become so payable on or after that date but he did not make the election or choice, exercise the option or do the other act or thing;

(e) any deferred benefits became applicable in respect of him on or after the date of commencement of this section under such a scheme; or

(f) any deferred benefits would have become so applicable on or after that date but for an election or choice made, option exercised or other act or thing done by him, or he was entitled to make an election or choice, exercise an option or do any other act or thing as a result of which any deferred benefits would have become so applicable on or after that date but he did not make the election or choice, exercise the option or do the other act or thing;

the succeeding sections of this Division have effect.

(2) Paragraph (b) of subsection (1) shall not be taken to apply in relation to a person by reason of the doing of, or the failure to do, any act or thing if, as a result of the doing of the act or thing or as a result of the failure, paragraph (c) or paragraph (e) of that subsection applies in relation to him.

(3) Paragraph (d) of subsection (1) shall not be taken to apply in relation to a person by reason of the doing of, or the failure to do, any act or thing if, as a result of the doing of the act or thing or as a result of the failure, paragraph (a) or paragraph (e) of that subsection applies in relation to him.

(4) Paragraph (f) of subsection (1) shall not be taken to apply in relation to a person by reason of the doing of, or the failure to do, any act or thing if, as a result of the doing of the act or thing or as a result of the failure, paragraph (a) or paragraph (c) of that subsection applies in relation to him.

119J Rights of contributors who elect to pay transfer value to Board

(1) If:

(a) a transfer value or transfer values became payable to or in respect of the person in accordance with paragraph (a) of subsection (1) of section 119H;

(b) the person elected before the date on which he became an employee, or elects not later than three months after that date, to pay to the Board an amount equal to the amount of that transfer value or, if two or more transfer values became payable, to the sum of the amounts of those transfer values; and

the succeeding provisions of this section have effect.

(3) Where the person is a contributor to the Fund:

(a) so much of the amount paid to the Board as is equal to the employee component of the transfer value, or to the sum of the employee components of the transfer values, as the case may be, shall be paid by the Board to the Fund and, when so paid:

(i) shall be deemed, for the purposes of this Act other than section 51 to be contributions made to the Fund by the person; and

(ii) shall, to the extent to which it was payable to the person upon the termination of the employment in respect of which the transfer value or any of the transfer values become payable irrespective of whether he engaged in further employment, be deemed, for the purposes of section 51, to be contributions made to the Fund by the person;

(b) the person shall be deemed, for the purposes of this Act, to have completed payment of contributions to the Fund for such number of units of pension (including, where necessary, a fraction of a unit of pension) as the Board determines to have been equivalent, as at the date on which the person became an employee, to the amount of the transfer value or the total of the amounts of the transfer values;

(c) if at any time the number of units of pension for which the person would, but for this Division, be required to contribute to the Fund does not exceed the sum of:

(i) the number of units of pension for which he is to be deemed by paragraph (b) to have completed payment of contributions;

(ii) such number of units of pension (including, where necessary, a fraction of a unit of pension) as the Board determines to have been equivalent, as at the date on which the person became an employee, to the total of the amounts of any transfer values referred to in paragraph (b) of subsection (1) of section 119H that would have become payable to or in respect of him;

(iii) such number of units of pension (including, where necessary, a fraction of a unit of pension) as the Board determines to have been equivalent, as at the date on which the person became an employee, to any pensions referred to in paragraphs (c) and (d) of that subsection that are, or would have become, payable to him;

(iv) such number of units of pension (including, where necessary, a fraction of a unit of pension) as the Board determines to have been equivalent, as at the date on which the person became an employee, to any deferred benefits referred to in paragraphs (e) and (f) of that subsection that are, or would have become, applicable in respect of him; and

(v) in the case of a person who becomes a contributor after the commencement of this section and was, immediately before becoming an employee, a contributor to a Public Service Superannuation Fund within the meaning of Part VIII, other than a person to whom that Part does not apply by reason of the operation of subsection (1) of section 110C—the number of units of pension determined by the Board in relation to him under subsection (3) of section 109 or, if that section does not apply in relation to him, the number of units of pension that would have been determined by the Board in relation to him under subsection (2) of section 110 if that last‑mentioned section were applicable in relation to him;

the person shall not be required or permitted to contribute to the Fund at that time in respect of units of pension;

(d) if at any time the number of units of pension for which the person would, but for this Division, be required to contribute to the Fund exceeds the sum referred to in paragraph (c), the person 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; and

(e) nothing in this Act shall be taken to require or permit a reduction in the number of units of pension for which the person is a contributor to a number that is less than the number of units of pension for which he is to be deemed by paragraph (b) to have completed payment of contributions.

(4) A determination made for the purposes of paragraph (b) or paragraph (c) of subsection (3) in relation to a person who has not made an election under section 24 may specify different numbers of units of pension as having been equivalent to the amount of a transfer value, or the total of the amounts of any transfer values, or as having been equivalent to any pension or deferred benefits, according to whether or not the person makes such an election after the determination is made.

(5) Where:

(a) a transfer value became payable to or in respect of a person in accordance with paragraph (a) of subsection (1) of section 119H; and

(b) a transfer value of a greater amount would have become so payable but for the doing of, or the failure to do, any act or thing referred to in paragraph (b) of that subsection;

the amount of the last‑mentioned transfer value shall be taken into account for the purposes of subparagraph (ii) of paragraph (c) of subsection (3) of this section only to the extent to which it was greater than the amount of the first‑mentioned transfer value.

(6) Where:

(a) a transfer value became payable to or in respect of a person in accordance with paragraph (a) of subsection (1) of section 119H; and

(b) a transfer value of a smaller amount would have become so payable but for the doing of, or the failure to do, any act or thing referred to in paragraph (b) of that subsection;

the amount of the last‑mentioned transfer value shall not be taken into account for the purposes of subparagraph (ii) of paragraph (c) of subsection (3) of this section.

(7) Where the person is a contributor to the Provident Account:

(b) the amount so paid into the Provident Account shall, to the extent to which it was payable to the person upon the termination of the employment in respect of which the transfer value or any of the transfer values became payable irrespective of whether he engaged in further employment, be deemed, for the purposes of sections 84 and 85, to be contributions made to the Provident Account by the person;

(c) subject to paragraph (d), one‑third of the amount paid to the Board shall be deemed, for the purposes of subsection (1) of section 82 and subsection (1) of section 83 to be contributions made to the Provident Account by the person;

(d) in calculating the sum payable under subsection (1) of section 82 or subsection (1) of section 83 for the purpose of ascertaining whether subsection (2) of section 82 or subsection (2) of section 83 applies in relation to the person or in relation to the widow or widower or the children of the person, as the case may be, paragraph (c) of this subsection shall be disregarded; and

(e) if subsection (2) of section 82 or subsection (2) of section 83 applies in relation to the person or in relation to the widow or widower or the children of the person, as the case may be:

(i) there shall be paid out of the Provident Account to the person, or to the widow, widower or children, in addition to the amount payable under that subsection, an amount equal to the amount paid to the Board together with compound interest on that amount, in respect of the period that commenced on the date on which the person became a contributor to the Provident Account and ended on the date on which he ceased to be such a contributor, at the rate or rates applicable under subsection (3) of section 90; and

(ii) the Commonwealth shall pay to the Provident Account an amount equal to so much of the amount paid under subparagraph (i) as bears to that amount the same proportion as the employer component of the transfer value or the sum of the employer components of the transfer values bears to the transfer value or to the sum of the transfer values, as the case may be.

(8) The Board shall pay to the Commonwealth so much of the amount paid to the Board as is equal to the employer component of the transfer value or to the sum of the employer components of the transfer values, as the case may be.

(9) If:

(a) under the superannuation scheme applicable in relation to any previous employment of the person, the whole or any part of the employer component of a transfer value was payable to the person upon the termination of that employment irrespective of whether he engaged in further employment; and

(b) the person ceases to be a contributor to the Fund or to the Provident Account and:

(i) in the case of a person who was a contributor to the Fund—a refund of the contributions paid by him to the Fund is payable to or in respect of him; or

(ii) in the case of a person who was a contributor to the Provident Account—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 to the Commonwealth under subsection (8) as is equal to the employer component of the transfer value or to that part of that employer component, as the case may be, together with, in the case of a person who was a contributor to the Provident Account, compound interest, in respect of the period that commenced on the date on which the person became a contributor to the Provident Account and ended on the date on which he ceased to be such a contributor, at the rate or rates applicable under subsection (3) of section 90, is payable to or in respect of him out of the Fund or the Provident Account, as the case may be.

(10) Where an amount is payable out of the Fund or the Provident Account under subsection (9), the Commonwealth shall pay an amount equal to that amount to the Fund or to the Provident Account, as the case may be.

(11) For the purposes of this section:

(a) the employee component of a transfer value payable to or in respect of a person is the part (if any) of that transfer value that was based upon contributions made by the person; and

(b) the employer component of a transfer value payable to or in respect of a person is the part of that transfer value that was based upon contributions by an employer or employers of the person.

119K Rights of contributors in other cases

(1) This section applies in relation to a person:

(a) in relation to whom section 119H applies but in relation to whom the last preceding section does not apply; and

(b) who is a contributor to the Fund.

(2) If at any time the number of units of pension for which a person in relation to whom this section applies would, but for this Division, be required to contribute to the Fund does not exceed the sum of:

(a) such number of units of pension (including, where necessary, a fraction of a unit of pension) as the Board determines to have been equivalent, as at the date on which the person became an employee, to the amount of any transfer value, or the total of the amounts of any transfer values, referred to in paragraphs (a) and (b) of subsection (1) of section 119H that is or are, or would have become, payable to him;

(b) such number of units of pension (including, where necessary, a fraction of a unit of pension) as the Board determines to have been equivalent, as at the date on which the person became an employee, to any pension or pensions referred to in paragraphs (c) and (d) of that subsection that is or are, or would have become, payable to him;

(c) such number of units of pension (including, where necessary, a fraction of a unit of pension) as the Board determines to have been equivalent, as at the date on which the person became an employee, to any deferred benefits referred to in paragraphs (e) and (f) of that subsection that are, or would have become, applicable in respect of him; and

(d) in the case of a person who becomes a contributor after the commencement of this section and was, immediately before becoming an employee, a contributor to a Public Service Superannuation Fund within the meaning of Part VIII, other than a person to whom that Part does not apply by reason of the operation of subsection (1) of section 110C—the number of units of pension determined by the Board in relation to him under subsection (3) of section 109 or, if that section does not apply in relation to him, the number of units of pension that would have been determined by the Board in relation to him under subsection (2) of section 110 if that last‑mentioned section were applicable in relation to him;

the person 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 person in relation to whom this section applies would, but for this Division, be required to contribute to the Fund exceeds the sum referred to in subsection (2), the person 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) A determination made for the purposes of this section in relation to a person who has not made an election under section 24 may specify different numbers of units of pension as having been equivalent to the amount of a transfer value or the total of the amounts of any transfer values, or as having been equivalent to any pension or deferred benefits, according to whether or not the person makes such an election after the determination is made.

(5) Where:

(a) a transfer value became payable to or in respect of a person in accordance with paragraph (a) of subsection (1) of section 119H; and

(b) a transfer value of a greater amount would have become so payable but for the doing of, or the failure to do, any act or thing referred to in paragraph (b) of that subsection;

the amount of the first‑mentioned transfer value shall not be taken into account for the purposes of paragraph (a) of subsection (2) of this section.

(6) Where:

(a) a transfer value became payable to or in respect of a person in accordance with paragraph (a) of subsection (1) of section 119; and

(b) a transfer value of a smaller amount would have become so payable but for the doing of, or the failure to do, any act or thing referred to in paragraph (b) of that subsection;

the amount of the last‑mentioned transfer value shall not be taken into account for the purposes of paragraph (a) of subsection (2) of this section.

119L Matters to be taken into account by actuary in furnishing advice to Board

(1) In furnishing advice to the Board in relation to the determination by the Board, for the purposes of section 119J or K, of the number of units of pension that was equivalent to the amount of a transfer value, or to the total of the amounts of any transfer values, that is or are, or would have become, payable to or in respect of a person under a superannuation scheme, an actuary shall have regard to actuarial principles and practice and shall take into account all relevant matters, including:

(a) the extent to which the transfer value or each of the transfer values was, or would have been, based upon contributions under the superannuation scheme by the employer of the person and the extent (if any) to which it was, or would have been, based upon contributions by the person;

(b) the age of the person at the date on which he became an employee;

(d) the respective rates of mortality, invalidity and withdrawal from the Fund that are assumed, for the purposes of the advice, to apply in relation to the class of contributors in which the person is included; and

(e) the rates of interest that it is assumed, for the purposes of the advice, will be earned by the assets of the Fund.

(2) In furnishing advice to the Board in relation to the determination by the Board, for the purposes of section 119J or K, of the number of units of pension that was equivalent to a pension that is, or would have become, payable to a person under a superannuation scheme, an actuary shall have regard to actuarial principles and practice and shall take into account all relevant matters, including:

(a) the amount that was the amount of the pension at the date on which the person became an employee or would have been the amount of the pension at that date if the pension had become payable to the person;

(b) whether, in the event of the death of the person leaving a widow or a child or children, any benefits would be payable under the superannuation scheme to the widow or in respect of the child or children or would have been so payable if the pension had become payable to the person;

(d) whether the person has made an election under section 24.

(3) In furnishing advice to the Board in relation to the determination by the Board, for the purposes of section 119J or K, of the number of units of pension that was equivalent to any deferred benefits that are, or would have become, applicable in respect of a person under a superannuation scheme, an actuary shall have regard to actuarial principles and practice and shall take into account all relevant matters, including:

(a) the nature of the deferred benefits;

(b) the circumstances in which the benefits were to become, or would have become, payable;

(c) the amount of any pension or lump sum that has or will become, or would have become, payable as, or as part of, the deferred benefits;

(d) the age of the person at the date on which he became an employee; and

(e) whether the person has made an election under section 24.

119M Exemption of certain employees from medical examination

(1) Subject to subsection (2), this section applies in relation to an employee if:

(a) by reason of the termination of the employment in which he was last employed before he became an employee:

(i) a transfer value became payable to or in respect of him under a superannuation scheme applicable in relation to that employment;

(ii) a pension became payable to him under such a superannuation scheme; or

(iii) deferred benefits became applicable in respect of him under such a superannuation scheme;

(b) in the case of an employee in relation to whom subparagraph (i) of paragraph (a) applies—an amount equal to the amount of the transfer value referred to in that subparagraph has been paid to the Board in accordance with subsection (1) of section 119J; and

(i) the employee underwent a medical examination required under the rules of the superannuation scheme referred to in paragraph (a) for the purpose of determining whether his health and physical fitness were of such a standard as would justify his being admitted as a member of that scheme;

(ii) the employee was admitted as a member of the superannuation scheme under provisions of the rules of that scheme corresponding to the provisions of this section; or

(iii) the employee underwent a medical examination required by the person by whom he was employed in the employment referred to in paragraph (a) for the purpose of determining whether his health and physical fitness were of such a standard as would justify his being employed in that employment.

(2) This section does not apply in relation to an employee if:

(a) a period of more than three months elapsed between the termination of the employment referred to in paragraph (a) of subsection (1) and the date on which he became an employee; or

(b) in the case of a person to whom subparagraph (i) or subparagraph (ii) of paragraph (a) of subsection (1) applies—the employment referred to in that paragraph terminated by reason of his invalidity or his physical or mental incapacity to perform his duties.

(3) Where, under the superannuation scheme applicable in respect of the employment in which an employee in relation to whom this section applies was last employed before he became an employee:

(a) the benefits that would have been applicable in respect of the employee if the termination of that employment had been caused by his death, invalidity or physical or mental incapacity would have been, or would have included, benefits by way of a pension;

(b) those benefits would have been the maximum benefits available under the scheme; and

(c) the applicability of those maximum benefits would not have been attributable to his having paid contributions at a higher rate than the ordinary rate of contributions;

the employee is not prevented from contributing to the Fund under Part III by reason of subsection (1) of section 5.

(4) If the Board is satisfied that, at the time when an employee in relation to whom this section applies commenced to be employed in the employment in which he was last employed before he became an employee, his health and physical fitness were of such a standard as would have justified his being accepted as a contributor to the Fund under Part III if he had then been an employee, the Board shall, notwithstanding subsection (1) of section 5, accept the employee as such a contributor.

(5) If subsections (3) and (4) are not applicable in respect of an employee in relation to whom this section applies, the Board shall, notwithstanding subsection (1) of section 5, accept the employee as a contributor to the Provident Account.

(6) Where the Minister, after receiving a report from the Board in respect of a period in relation to which this section applies, is of the opinion that, as a result of the operation of this section, the number of pensions that have become payable under this Act during that period by reason of the death of contributors during that period, or the retirement of contributors during that period on the ground of invalidity or of physical or mental incapacity to perform their duties, is greater than the number of pensions that would otherwise have become so payable during that period, the Minister may direct that there shall be paid by the Commonwealth to the Fund, in addition to any other amounts that have or may become payable to the Fund under this Act, such amount as the Minister considers appropriate.

(7) The Board shall, before furnishing a report to the Minister for the purposes of subsection (6), consult with an actuary.

(8) In this section, period in relation to which this section applies means the period that commenced on 1 January 1970, and ends on 30 June 1972, the period of five years commencing on 1 July 1972 and each subsequent period of five years.

119MA Application of Division on and after 1 July 1976

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

Division 3—Preservation of rights of persons ceasing to be contributors

119N Interpretation

(1) For the purposes of this Division, the prescribed period, in relation to a person who has ceased to be a contributor to the Fund or to the Provident Account, is:

(a) in the case of a person other than a person in relation to whom paragraph (b) applies—the period of three months immediately after he ceased to be such a contributor; or

(b) in the case of a person who ceased to be such a contributor by reason of his having voluntarily terminated his employment or service in order to become a candidate for election as a member of a House of the Parliament of Australia or of a State or of the Legislative Assembly of the Northern Territory or a legislative or advisory body for another Territory prescribed for the purposes of section 47C of the Public Service Act 1922‑1974 and was a candidate at the election:

(i) if he is elected—the period commencing immediately after he ceased to be such a contributor and ending on the day on which he becomes such a member; or

(ii) if he is not elected—the period of three months immediately after the day of the declaration of the result of the election.

(2) Subject to subsection (3):

(a) a period in respect of which a pension was payable to a person under this Act by reason of his invalidity or of his physical or mental incapacity to perform the duties of his employment and immediately before the commencement of which he was employed in public employment shall be treated for the purposes of this Division as if it had been a period in which he was employed in public employment; and

(b) a period in respect of which a pension was payable to a person under a superannuation scheme applicable in respect of any employment of the person (other than the superannuation scheme constituted by the provisions of this Act relating to the Fund) by reason of his invalidity or of his physical or mental incapacity to perform the duties of that employment and immediately before the commencement of which he was employed in that employment shall be treated for the purposes of this Division as if it had been a period in which he was employed in that employment.

(3) Where:

(a) a pension is not payable to a person under this Act during a period by reason of section 55 or section 64A; and

(b) that pension would, but for that section, have been payable to that person during that period by reason of his invalidity or of his physical or mental incapacity;

that period shall be treated for the purposes of this Division as if it had been a period in which that pension was payable but, if the person was, immediately before the pension became payable, employed in public employment, shall not, in the calculation of the period during which he was employed in public employment, be treated, by reason of paragraph (a) of subsection (2), as if it had been a period during which he was employed in public employment.

(4) Where a contributor to the Provident Account is allowed by the Board to contribute to the Fund under Part III, this Division has effect as if he had become employed in public employment on the date on which he became a contributor to the Fund under that Part.

119P Eligible employment

(1) For the purposes of the application of this Division in relation to a person who has ceased to be a contributor to the Fund or to the Provident Account, the following periods of employment of the person are periods of eligible employment:

(a) the period of employment during which the person was a contributor to the Fund or to the Provident Account and which terminated at the time when he so ceased to be a contributor to the Fund or to the Provident Account;

(b) subject to subsections (2) and (3), a period of employment of the person by the Commonwealth, by the Administration of a Territory, by a body corporate established for a public purpose by a law of the Commonwealth or of a Territory or by a company that is incorporated under the law of the Commonwealth or of a State or Territory and in which the Commonwealth has a controlling interest;

(c) subject to subsection (4), a period of employment (whether within or outside Australia) of the person during which he was a member of a superannuation scheme under which, upon the termination of that employment:

(i) a lump sum that was based, or included an amount that was based, wholly upon contributions by the employer under the scheme or partly upon such contributions and partly upon contributions under the scheme by the person was paid to or in respect of the person;

(ii) a pension that was based, or included an amount that was based, wholly upon contributions by the employer under the scheme or partly upon such contributions and partly upon contributions under the scheme by the person became payable to the person; or

(iii) benefits, whether by way of a lump sum or of a pension, that were payable at a future time and were based, or included an amount or amounts based, wholly upon contributions by the employer under the scheme or partly upon such contributions and partly upon contributions under the scheme by the person became applicable in respect of the person; and

(d) subject to subsection (5), 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.

(2) Paragraph (b) of subsection (1) does not apply in relation to a period of employment of a person that terminated before the commencement of this section unless, before the expiration of three months after the termination of that employment, the person became employed in other employment that is eligible employment.

(3) Paragraph (b) of subsection (1) does not apply in relation to a period of employment of a person that terminated after the commencement of this section unless:

(a) a lump sum that was based, or included an amount based, wholly upon contributions by his employer under a superannuation scheme applicable in relation to that employment or partly upon such contributions and partly upon contributions under the scheme by the person was paid to the Board in accordance with subsection (1) of section 119J;

(b) a pension that was based, or included an amount based, wholly upon contributions by his employer under a superannuation scheme applicable in relation to that employment or partly upon such contributions and partly upon contributions under the scheme by the person became payable to him;

(c) benefits, whether by way of a lump sum or of a pension, that were payable at a future time and were based, or included an amount or amounts based, wholly upon contributions by his employer under a superannuation scheme applicable in relation to that employment or partly upon such contributions and partly upon contributions under the scheme by the person became applicable in respect of him; or

(d) before the expiration of three months after the termination of that employment he became employed in other employment that was eligible employment and:

(i) a lump sum of a kind referred to in paragraph (a) did not become payable to or in respect of him in relation to the first‑mentioned employment and he was not entitled to make an election or choice, exercise an option or do any other act or thing as a result of which such a lump sum would have become so payable;

(ii) a pension of a kind referred to in paragraph (b) did not become payable to or in respect of him in relation to the first‑mentioned employment and he was not entitled to make an election or choice, exercise an option or do any other act or thing as a result of which such a pension would have become so payable; and

(iii) benefits of a kind referred to in paragraph (c) did not become applicable in respect of him in relation to the first‑mentioned employment and he was not entitled to make an election or choice, exercise an option or do any other act or thing as a result of which any such benefits would have become so applicable.

(4) Paragraph (c) of subsection (1) does not apply in relation to a period of employment of a person by reason of the operation of subparagraph (i) of that paragraph unless an amount equal to the lump sum referred to in that subparagraph, or an amount that included an amount based upon that lump sum, has been paid into the Fund or the Provident Account.

(5) Paragraph (d) of subsection (1) does not apply in relation to a period of employment of a person unless:

(a) an amount equal to the amount refunded to the person from the Fund referred to in that paragraph was paid to the Board in accordance with Part VIA, VII, VIIA or VIII; and

(b) the period of employment during which the person was a contributor to the Superannuation Fund under this Act that immediately followed the period of the first‑mentioned employment was a period of eligible employment.

(6) A reference in paragraph (b), (c) or (d) of subsection (1) to a period of employment of a person does not include a reference to a period of employment in relation to which a preceding paragraph of that subsection applies.

119Q Public employment

(1) The Minister may, by instrument under his hand published in the Gazette, declare employment, whether within or outside Australia, by a person, or by persons included in a class of persons, specified in the instrument to be public employment for the purposes of this Division.

(1A) If:

(a) employment (the declared employment) by a person has been declared (whether or not by reference to a class of persons) under subsection (1) to be public employment for the purposes of this Division; and

(b) apart from this subsection, employment of persons generally, or of a class of persons, by that person would cease at a particular time to be public employment for the purposes of this Division;

the Minister may, by writing published in the Gazette, declare that a person, or a person included in a class of persons, who was employed in public employment for the purposes of this Division immediately before that time because of the declared employment continues to be so employed.

(1B) A declaration under subsection (1) or (1A):

(a) may be expressed to apply only in relation to the employment of a person included in a class of persons referred to in the declaration; and

(b) may be expressed to apply only until a time stated in the declaration.

(2) A declaration under subsection (1) or (1A) shall come into force on the day on which the instrument of declaration is published in the Gazette or, if an earlier day (not being earlier than 1 January 1970) is specified in the instrument as the day on which the declaration is to be deemed to have come into force, shall be deemed to have come into force on that earlier day.

(3) A person shall be taken, for the purposes of this Division, to have been employed in public employment at a particular time if, and only if, the employer by whom he was employed at that time was a person, or was a person included in a class of persons, specified in a declaration by the Minister under this section that was, or is to be deemed to have been, in force at that time.

(4) A declaration may be made under subsection (1) specifying employment by the Government of the United Kingdom of Great Britain and Northern Ireland or by a body corporate established for a public purpose by a law in force in the United Kingdom of Great Britain and Northern Ireland to be public employment for the purposes of this Division, but a person shall not be taken, for the purposes of this Division, to have been employed in public employment by reason of his having been employed in employment by that Government or by such a body unless his salary, immediately before he ceased to be a contributor to the Fund or to the Provident Account, or, if he ceased on more than one occasion to be such a contributor, immediately before he last so ceased, was fixed and payable in sterling.

(5) Where any public employment in which a person is employed terminates and, within three months after the date of the termination, he again becomes employed in public employment, he shall, for the purposes of this Division, be deemed not to have ceased, by reason of the termination, to be employed in public employment but, in ascertaining the period in which he has been employed in public employment, any period between the termination of a period in which he was employed in public employment and the commencement of a further period in which he was employed in public employment shall not be treated as itself being a period in which he was employed in public employment.

119R Eligible superannuation schemes

(1) The Minister may, by instrument under his hand published in the Gazette, declare a superannuation scheme specified in the instrument to be an eligible superannuation scheme for the purposes of this Division.

(2) A declaration under subsection (1) shall come into force on the day on which the instrument of declaration is published in the Gazette or, if an earlier day (not being earlier than 1 January 1970) is specified in the instrument as the day on which the declaration is to be deemed to have come into force, shall be deemed to have come into force on that earlier day.

(3) A person shall be taken, for the purposes of this Division, to have been a member of an eligible superannuation scheme at a particular time if, and only if, he was at that time a member of a superannuation scheme in respect of which a declaration by the Minister under this section was, or is to be deemed to have been, in force at that time.

119S Transfer value

(1) A reference in this Division to a transfer value payable in accordance with this Division in respect of a person who has ceased to be a contributor to the Fund or to the Provident Account is a reference:

(a) in the case of a person in respect of whom that transfer value has become payable by virtue of the operation of section 119V:

(i) unless subparagraph (ii) applies—to such amount as is determined by the Commissioner to be the value of the rights of the person under this Act as at the time immediately before the person ceased to be such a contributor; or

(ii) if the declaration under subsection (1) of section 119R of the eligible superannuation scheme referred to in subparagraph 119V(1)(b)(ii) of which the person became a member:

(A) was made by instrument published in the Gazette after the commencement of this subsection; and

(B) by virtue of the operation of subsection (2) of section 119R, came into operation on a day earlier than the day on which the instrument of declaration was published in the Gazette;

to an amount equal to the sum of the amount that, but for this subparagraph, would be the amount of the transfer value and an amount of compound interest calculated thereon:

(C) in respect of the period commencing on the day next following the day on which the person so ceased to be a contributor and ending on 30 June 1976—at the rate of interest that is from time to time the prescribed rate of compound interest determined in accordance with section 90 of this Act; and

(D) in respect of the period commencing on 1 July 1976 and ending on the expiration of the period of 14 days after the day on which the Commissioner calculates that compound interest—at the rate at which interest is from time to time calculated in accordance with regulations made for the purposes of the definition of accumulated basic contributions in subsection (1) of section 3 of the Superannuation Act 1976; or

(b) in the case of a person in respect of whom that transfer value has become payable because of an election under section 119WC—to an amount equal to the sum of the amount that would be the amount of the transfer value payable in respect of that person if that transfer value had become payable in respect of the person because of the operation of section 119V and had been determined under subparagraph (1)(a)(i) of this section and an amount of compound interest calculated thereon:

(i) in respect of the period commencing on the day next following the day on which the person so ceased to be a contributor and ending on 30 June 1976—at the rate of interest that is from time to time the prescribed rate of compound interest determined in accordance with section 90 of this Act; and

(ii) in respect of the period commencing on 1 July 1976 and ending on the expiration of the period of 14 days after the day on which the Commissioner calculates that compound interest—at the rate at which interest is from time to time calculated in accordance with regulations made for the purposes of the definition of accumulated basic contributions in subsection (1) of section 3 of the Superannuation Act 1976.

(1A) If a payment was made under the Superannuation (Distribution of Surplus) Act 1974, or was or is made under section 176 of the Superannuation Act 1976, to a person referred to in subparagraph (1)(a)(ii) or paragraph (1)(b), the amount of compound interest referred to in that subparagraph or that paragraph, as the case requires, shall be reduced by such amount as the Commissioner determines to be appropriate having regard to the amount of that payment and the time at which that payment was or is made.

(2) In furnishing advice to the Board in relation to the determination of the value of the rights of a person under this Act as at the time immediately before he ceased to be a contributor to the Fund or to the Provident Account, an actuary shall have regard to actuarial principles and practice and shall take into account all relevant matters, including:

(a) the contributions to the Fund or to the Provident Account made by the person;

(b) in the case of a person who was a contributor to the Fund, the payments to the Fund that would have been made by the Commonwealth if:

(i) on each occasion on which the person was required to pay an amount of contributions to the Fund in respect of units of pension (other than reserve units of pension), the Commonwealth had paid to the Fund an amount equal to two and one‑half times the amount that the person was so required to pay; and

(ii) on each occasion on which the person would have been required to pay an amount of contributions to the Fund in respect of units of pension (if any) that were applicable in relation to him as non‑contributory units of pension if he had been making contributions for those units of pension based upon a retiring age of sixty‑five years, the Commonwealth had paid to the Fund an amount equal to two and one‑half times the amount that the person would have been so required to pay;

(c) in the case of a person who was a contributor to the Provident Account, the payments to the Provident Account that would have been made by the Commonwealth if, on each occasion on which the person was required to pay an amount of contributions to the Provident Account, the Commonwealth had paid to the Provident Account an amount equal to twice the amount that the person was so required to pay;

(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 subsection (1) of section 100L, 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 subsection (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 subsection (4) of section 107M, the Commonwealth had paid to the Provident Account:

(i) if subsection (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 subsection (6) of that section in relation to the employee; or

(ii) if subsection (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 subsection applies, an amount ascertained by multiplying the amount of that part by a factor 1 less than the factor applicable, for the purposes of subsection (5) of that section, in relation to that part;

(d) any amount paid to the Board in accordance with subsection (1) of section 119J in respect of the person;

(e) in the case of a person who was a contributor to the Fund, the amount of the liability of the Fund in respect of the person from time to time during the period throughout which he was a contributor to the Fund, having regard, in addition to any other relevant matters, to:

(i) the age of the person at the date on which he became such a contributor;

(ii) whether the person made an election under section 24; and

(iii) the respective rates of mortality, invalidity and withdrawal from the Fund that are assumed, for the purposes of the advice, to apply in relation to the class of contributors to the Fund in which the person was included;

(f) the rates of interest that it is assumed, for the purposes of the advice, have been earned by the assets of the Fund;

(g) the state and sufficiency of the Fund at the date on which the person ceased to be a contributor to the Fund or to the Provident Account; and

(h) the value of any benefit that, but for this Division, would be payable to or in respect of the person under this Act by reason of his having ceased to be a contributor to the Fund or to the Provident Account.

(3) A transfer value payable in accordance with this Division to or in respect of a person is payable:

(a) in the case of a person who was a contributor to the Fund—out of the Fund; and

(b) in the case of a person who was a contributor to the Provident Account—out of the Provident Account.

(4) Where a transfer value becomes payable in accordance with this Division to or in respect of a person who has ceased to be a contributor to the Fund and to whom section 35A of this Act applied, and:

(a) at the time when he ceased to be a contributor to the Fund, he had not ceased to be a member as defined by subsection (1) of section 4 of the Defence Forces Retirement Benefits Act 1948‑1971 or had not ceased to be an eligible member of the Defence Force as defined by section 3 of the Defence Force Retirement and Death Benefits Act 1973; or

(b) at the time when the transfer value becomes payable, a transfer value also becomes payable in respect of him under Division 3 of Part VIC of that Act or under Division 3 of Part IX of the Defence Force Retirement and Death Benefits Act 1973;

then, any period during which his liability to make contributions to the Fund was deferred under section 35A of this Act shall be disregarded in determining the first‑mentioned transfer value and he is not required or permitted to pay the amount of the deferred contributions to the Fund.

119T Deferred benefits

(1) The deferred benefits applicable under this Division in respect of a person who has ceased to be a contributor to the Fund or to the Provident Account shall, subject to this Division, be benefits of the same nature, and payable in the same circumstances, on the same conditions and, upon his death, to the same persons (if any), as the benefits that would have been payable to or in respect of the person under this Act if he had not ceased to be such a contributor and had not made the election by virtue of which the deferred benefits became applicable and subsection (2) of section 37, subsection (3) of section 38, subsection (2) of section 43, subsection (2) of section 43A, subsection (4) of section 45, subsection (7) of section 46, subsection (5) of section 48, subsection (2) of section 49, subsection (2) of section 51, subsection (6) of section 82, subsection (4) of section 83, subsection (3) of section 83A, subsection (2) of section 84 and subsection (2) of section 85 had not been enacted.

(2) Deferred benefits applicable in respect of a person are payable:

(a) in the case of a person who was a contributor to the Fund—out of the Fund; and

(b) in the case of a person who was a contributor to the Provident Account—out of the Provident Account or, where the benefits are payable on or after 1 July 1976—out of the Consolidated Revenue Fund, which is appropriated accordingly.

(3) Subject to subsections (5) and (6), the amount of any pension or lump sum constituting or forming part of any deferred benefits shall be as determined by the Board.

(4) In furnishing advice to the Board in relation to the determination of the amount of a pension or lump sum constituting or forming part of any deferred benefits applicable in respect of a person, an actuary shall have regard to actuarial principles and practice and shall take into account all relevant matters, including:

(a) the matters that he would be required to take into account by virtue of subsection (2) of section 119 if he were furnishing advice to the Board in relation to a determination of the value of the rights of the person under this Act as at the time immediately before he ceased to be a contributor to the Fund or to the Provident Account;

(b) the circumstances in which, and the conditions on which, the pension or lump sum would be payable;

(c) the circumstances in which the deferred benefits would cease to be applicable in respect of the person and the amount of any benefit that would be payable to or in respect of the person in the event of the occurrence of those circumstances;

(d) the respective rates of mortality and invalidity that are assumed, for the purposes of the advice, to apply in relation to the person; and

(e) the rates of interest that it is assumed, for the purposes of the advice, will be earned by the assets of the Fund.

(5) Where a deferred benefit by way of a pension that is applicable in respect of a person who has made an election under section 24 becomes payable not earlier than one month after the person attains the age of sixty years, so much of the pension as is attributable to units of pension the contributions for which were at a rate based on a maximum age for retirement of sixty years shall be increased by the amount by which it would have been increased under section 44 if the pension had been payable under the provisions of this Act other than this Part.

(6) Where, by reason of the giving of a notice by a person under paragraph (c) of subsection (2) of section 119W, a deferred benefit by way of a pension becomes payable to the person after he attains the age of sixty years but before he attains the age of sixty‑five years:

(a) if the person is not a person to whom such a pension had previously been paid by reason of the Board having been satisfied that he had ceased to engage in employment by reason of invalidity or of physical or mental incapacity to perform the duties of his employment and is a person who had, before the deferred benefit became payable, elected to receive, in lieu of the pension that would otherwise constitute the benefit, a refund of his contributions—the benefit shall consist of such a refund; or

(b) in any other case:

(i) subject to subparagraph (ii), the amount of the pension, to the extent (if any) to which it is attributable to units of pension the contributions for which were at a rate based upon a maximum age for retirement of sixty‑five years and to non‑contributory units of pension, shall be reduced by such amount as the Board determines; or

(ii) he may contribute to the Fund (or, on or after 1 July 1976, to the Commonwealth) in a lump sum, or in such smaller sums and at such times as the Board approves, such amount as the Board considers necessary to enable payment to him, in respect of so much of the pension as is attributable to units of pension contributions for which were at a rate based upon a maximum age for retirement of sixty‑five years and to non‑contributory units of pension, of the pension that would have been paid to him if he had attained such later age (not exceeding the age of sixty‑five years) as the Board approves.

(7) Amounts equal to amounts contributed, before 1 July 1976, under subparagraph (ii) of paragraph (b) of subsection (6) in respect of so much of a pension as is attributable to non‑contributory units of pension are payable to the Commonwealth out of the Fund.

(8) Where a deferred benefit becomes applicable in accordance with this Division in respect of a person who has ceased to be a contributor to the Fund and to whom section 35A of this Act applied, and:

(a) at the time when he ceased to be a contributor to the Fund he had not ceased to be a member as defined by subsection (1) of section 4 of the Defence Forces Retirement Benefits Act 1948‑1971 or had not ceased to be an eligible member of the Defence Force as defined by section 3 of the Defence Force Retirement and Death Benefits Act 1973; or

(b) at the time when the deferred benefit becomes applicable, a deferred benefit also becomes applicable in respect of him under whichever of those Acts is applicable;

then, any period during which his liability to make contributions to the Fund was deferred under section 35A of this Act shall be disregarded in determining the amount of the first‑mentioned deferred benefit and he is not required or permitted to pay the amount of the deferred contributions to the Fund.

119U Election that Division apply

(1) Subject to this section, where, after the commencement of this section:

(a) a contributor to the Fund who has not attained the age of sixty years ceases to be such a contributor by reason of his resignation or discharge; or

(b) a contributor to the Provident Account ceases to be such a contributor:

(i) by reason of his resignation or discharge before he attains the age of sixty years; or

(ii) by reason of his being allowed by the Board to contribute to the Fund under Part III;

he may, within twenty‑one days after he ceases to be such a contributor, elect that this Division shall apply in relation to him.

(2) The Board may, if it is satisfied that there are special circumstances that justify it in so doing, extend the period for the making of an election under the last preceding subsection.

(3) If a person makes an election for the purposes of this section within one month before he ceases to be a contributor to the Fund or to the Provident Account, the election has effect as if it had been made on the day after he ceased to be such a contributor.

(4) Subject to subsection (5), an election under this section (other than an election that the person became entitled to make by reason of the operation of subparagraph (ii) of paragraph (b) of subsection (1)) is of no effect unless the person who made the election gives notice in writing to the Board within twenty‑one days, or within such longer period as the Board allows, after the expiration of the period that is the prescribed period in relation to him:

(a) stating whether he was employed at the expiration of that prescribed period and, if so, the name and address of his employer; and

(b) stating whether he was at the expiration of that prescribed period a member of a superannuation scheme applicable in relation to that employment and, if so, specifying the scheme concerned.

(5) Subsection (4) does not apply if the person who made the election dies before the expiration of the period for the giving of a notice by him under that subsection and without having given such a notice.

(6) Where a person who is entitled to make an election under this section dies within the period referred to in subsection (1) or within any period for which that period has been extended under subsection (2) without making such an election:

(a) if the person leaves a widow or widower—the widow or widower may make such an election within twenty‑one days after the date of the death of the person; or

(b) if the person does not leave a widow or widower, or the widow or widower dies within the period referred to in paragraph (a) without making such an election, but there is an eligible child of the person or an eligible child of the widow or widower—such an election may be made within that period by such person as the Board permits;

and, in that case, this Act has effect as if the election had been made by the first‑mentioned person but subsection (4) does not apply.

(7) The Board may, if it is satisfied that there are special circumstances that justify it in so doing, extend the period referred to in paragraph (a) or paragraph (b) of subsection (6).

(8) A reference in this section to the widower of a deceased person is a reference to a widower who, in the opinion of the Board, was wholly or substantially dependent upon the deceased person immediately before her death.

119V Circumstances in which transfer value payable

(1) Subject to this Division, where:

(a) a person makes an election under section 119U; and

(b) within the period that is the prescribed period in relation to him, he:

(i) becomes employed in public employment; and

(ii) becomes a member of an eligible superannuation scheme that is applicable in relation to persons employed in that employment;

a transfer value in respect of the person is payable to the person administering that scheme.

(2) Where the person who made the election is a person who ceased to be a contributor to the Provident Account by reason of his having been allowed by the Board to contribute to the Fund under Part III, the transfer value referred to in subsection (1) is payable to the Fund.

(3) Subsection (1) does not apply in relation to a person unless the person administering the superannuation scheme agrees to accept the transfer value and, under the rules of the scheme, the first‑mentioned person will become entitled to retirement benefits under the scheme based upon the transfer value.

119W Circumstances in which person entitled to deferred benefits

(1) Where a person makes an election under section 119U and:

(a) he becomes employed in public employment within the period that is the prescribed period in relation to him but a transfer value is not payable in respect of him under section 119V; or

(b) he does not become employed in public employment within that period but at the time when he ceased to be a contributor to the Fund or to the Provident Account he had completed twenty years’ eligible employment;

deferred benefits are, subject to this Division, applicable in respect of the person.

(2) Subject to section 119ZB, deferred benefits that are applicable in respect of a person become payable on the day immediately following the earliest of the following dates:

(a) where the Board is satisfied that the person has, by reason of invalidity or of physical or mental incapacity, become incapable (otherwise than temporarily) of performing duties of a kind suitable to be performed by him having regard to the duties performed by him in the employment in which he was employed immediately before he ceased to be a contributor to the Fund or to the Provident Account and the duties performed by him in employment (if any) in which he was employed after he ceased to be such a contributor:

(i) if, at the date that the Board is satisfied was the date on which he became so incapable, he was not employed in public employment—that date; or

(ii) if, at that date, he was employed in public employment—the date on which that public employment terminates;

(b) if:

(i) at the date of his death he was employed in public employment or had completed twenty years’ eligible employment; or

(ii) at that date he was over the person’s relevant retiring age and, at the date when he attained that age, he was employed in public employment;

the date of his death;

(c) if the person, by notice in writing given to the Board, selects a date for the commencement of the payment of the deferred benefits, being a date not earlier than the date on which he attains the person’s relevant retiring age or the date on which the notice is given—the date so selected; and

(d) the date on which the person attains the age of sixty‑five years.

(3) Paragraph (a) of subsection (2) does not apply in relation to a person unless:

(a) at the date that the Board is satisfied was the date on which he became incapable of performing the duties referred to in that paragraph, he was employed in public employment or had completed twenty years’ eligible employment; or

(b) at that date he was over the person’s relevant retiring age and, at the date when he attained that age, he was employed in public employment.

(4) For the purposes of subsections (2) and (3), a period of public employment in which a person became employed after he ceased to be a contributor to the Fund or to the Provident Account shall be deemed to be a period of eligible employment of the person.

(5) Deferred benefits are not payable unless:

(a) an application in writing has been made to the Board requesting payment of the benefits; and

(b) the applicant has furnished to the Board any information that is necessary to enable the Board to determine whether the benefits are payable.

(6) Subject to subsections (7) and (8), where a person in relation to whom paragraph (a) of subsection (1) applies and who, at the time when he ceased to be a contributor to the Fund or to the Provident Account, had not completed twenty years’ eligible employment ceases to be employed in public employment before he attains the person’s relevant retiring age and the deferred benefits applicable in respect of him have not become payable under subsection (2), then:

(a) if a deferred benefit by way of a pension has previously been paid to him by reason of paragraph (a) of subsection (2)—the deferred benefits that were applicable in respect of him cease to be so applicable; or

(b) in any other case—those deferred benefits cease to be applicable in respect of him but this Act has effect in relation to him as if the election by him under section 119U had not been made.

(7) Subsection (6) does not apply in relation to a person if the sum of the periods of eligible employment in which the person has been employed and the period of the public employment in which he was employed after he ceased to be a contributor to the Fund or to the Provident Account, as the case may be, is not less than twenty years.

(8) In the application of section 85 to a person to whom paragraph (b) of subsection (6) of this section applies, the period in respect of which the compound interest referred to in that section is payable includes the period that commenced on the day after the person ceased to be a contributor to the Provident Account and ended on the day on which he ceased to be employed in public employment 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 the definition of accumulated basic contributions in subsection (1) of section 3 of the Superannuation Act 1976.

(9) In this section, relevant retiring age, in relation to a person, means the age that would have been the person’s minimum retiring age for the purposes of the Superannuation Act 1976 if the person:

(a) had not ceased to be a contributor to the Fund or to the Provident Account;

(b) had become an eligible employee for the purposes of that Act on 1 July 1976 by virtue of paragraph (a) of the definition of eligible employee in subsection 3(1) of that Act; and

(c) had continued to occupy the position held immediately before ceasing to be a contributor to the Fund or to the Provident Account.

119WA Medical examination etc. of persons to whom deferred benefits by way of pension are payable under section 119W

(1) The Commissioner may, by notice in writing given to a person to whom deferred benefits by way of pension are payable by virtue of paragraph (a) of subsection (2) of section 119W, require that person:

(a) to submit himself or herself for medical examination by a medical practitioner at a time, being a time before the person attains the age of 65 years, and place specified in the notice; or

(b) to give in writing to the Commissioner, within such period, being a period that ends before the person attains the age of 65 years, as is specified in the notice, such information as is required by the notice with respect to any employment (whether as an employee or on his or her own account) in which the person has been engaged during such period as is specified in the notice.

(2) A notice under subsection (1) shall set out the effect of subsection (3).

(3) Where a person fails to comply with a notice given to him or her under subsection (1) and the Commissioner is not satisfied that there was a reasonable excuse for the failure, the Commissioner may by notice in writing given to the person, suspend the person’s pension with effect from such day as the Commissioner determines, being a day not earlier than:

(a) in a case where the first‑mentioned notice required the person to submit himself or herself for medical examination on a day specified in that notice—the day next following that day; or

(b) in a case where the first‑mentioned notice required the person to give information within a period specified in the notice—the day next following the expiration of that period.

(4) A notice to a person under subsection (3) shall set out the effect of subsections (8), (10) and (11) and of section 119WB.

(5) Subject to section 119WB, a suspension of a person’s pension under subsection (3) continues in force, unless sooner revoked, until the person attains the age of 65 years.

(6) Pension is not payable in respect of a period during which a suspension of the pension under subsection (3) is in force.

(7) Where:

(a) the pension of a person is suspended under subsection (3); and

(b) the Commissioner, having regard to such matters as he or she considers relevant, is of the opinion that the suspension should be revoked;

the Commissioner may, by notice in writing given to the person or to the person and a person acting on the person’s behalf, as the case requires, revoke the suspension with effect from such day as the Commissioner determines, being a day not later than the day on which the notice is given.

(8) Without limiting subsection (7), where the pension of a person (in this subsection referred to as the relevant person) is suspended under subsection (3), the relevant person, or another person acting on his or her behalf, may, by notice in writing given to the Commissioner, request the Commissioner to revoke the suspension, and where such a request is made, the Commissioner shall, by notice in writing given to the relevant person or to the relevant person and the other person, as the case may be:

(a) if the pension has been suspended by virtue of the relevant person’s having failed to comply with a notice requiring the relevant person to submit himself or herself for medical examination—require the relevant person to submit himself or herself for medical examination by a medical practitioner at a time, being a time before the relevant person attains the age of 65 years, and place specified in the second‑mentioned notice; or

(b) if the pension has been suspended by virtue of the relevant person’s having failed to comply with a notice requiring the relevant person to give information to the Commissioner (in this paragraph referred to as the original notice)—require the relevant person to give in writing to the Commissioner, within such period as is specified in the second‑mentioned notice, being a period that ends before the relevant person attains the age of 65 years, such information as was required by the original notice to be given.

(9) A notice given by the Commissioner under subsection (8) shall set out the effect of subsections (10) and (11) and of section 119WB.

(10) Where:

(a) because of a request having been made to revoke the suspension of the pension of a person (in this subsection referred to as the relevant person), a notice under subsection (8) is given to the relevant person or to the relevant person and another person; and

(b) either:

(i) the relevant person complies with the notice; or

(ii) the relevant person fails to comply with the notice but the Commissioner is satisfied that there was a reasonable excuse for the failure;

the Commissioner shall, by notice in writing given to the relevant person or to the relevant person and the other person, as the case may be, revoke the suspension with effect from such day as the Commissioner determines, being a day not later than:

(c) in a case to which subparagraph (i) of paragraph (b) applies—the day on which the relevant person so complied with the notice; or

(d) in a case to which subparagraph (ii) of paragraph (b) applies—the day on which the Commissioner became so satisfied.

(11) Where:

(b) the relevant person fails to comply with the notice and the Commissioner is not satisfied that there was a reasonable excuse for the failure;

the Commissioner shall, by notice in writing given to the relevant person or to the relevant person and the other person, as the case may be, refuse to revoke the suspension.

(12) A notice under subsection (11) shall set out the effect of section 119WB.

(13) Where a person whose pension has been suspended under subsection (3) dies before the pension again becomes payable, the person shall, for the purposes of subsection 47(1) or 48(2), be deemed to have been in receipt of pension at the time of the person’s death and, for the purposes of sections 47 and 48, the pension shall be deemed to have been payable at the rate at which it would have been payable to the person if it had not been suspended.

(14) Where pension again becomes payable to a person whose pension was suspended under subsection (3), the person shall, for the purposes of the application of Part XI in relation to the pension, be deemed to have been in receipt of pension during the period of the suspension at the rate at which it would have been payable to the person if it had not been suspended.

(15) The cost of any medical examination carried out for the purposes of this section shall be treated as part of the cost of the administration of this Act.

(16) Where the Commissioner is required by this section to give a person a notice, the notice shall be taken to have been given to the person if:

(a) the notice is served on the person personally;

(b) the notice is sent to the person by pre‑paid post as a letter and the person acknowledges receipt of the letter; or

(c) where the Commissioner has caused all reasonable steps to be taken to ascertain a reliable address of the person, the notice is sent to the person by pre‑paid post to:

(i) in a case where the Commissioner is satisfied that at least one reliable address of the person has been ascertained—that reliable address, or one of the reliable addresses, ascertained; or

(ii) in any other case—the last address of the person known to the Commissioner.

(17) A reference in subsection (16) to a reliable address of a person shall be read as a reference to an address where, if a letter were sent to the person by pre‑paid post to the address, the person would probably receive the letter.

(18) A reference in this section to a medical examination by a medical practitioner does not include a reference to a medical examination by a person other than a person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners unless:

(a) the medical examination is made in a place that is not in Australia or an external Territory; and

(b) the person is registered or licensed as a medical practitioner under a law of that place that provides for the registration or licensing of medical practitioners.

119WB Cancellation of pension where pension suspended for 12 months etc.

Where:

(a) a person’s pension is suspended under subsection 119WA(3);

(b) immediately before the suspension, the person had not attained the age of 64 years; and

(i) in a case where a request to revoke the suspension is made under section 119WA before the expiration of a period of 12 months after the suspension came into force and the Commissioner does not make a decision under section 119WA in relation to that request within that period—upon the making of that decision; or

(ii) in any other case—for a period of 12 months;

the Commissioner may, by notice in writing given to the person, cancel the person’s entitlement to pension.

119WC Election for transfer value by persons in relation to whom deferred benefits are applicable

(1) Where a person in relation to whom deferred benefits are applicable under subsection (1) of section 119W:

(a) is or becomes employed in public employment; and

(b) is or becomes a member of an eligible superannuation scheme that is applicable to persons employed in that employment;

the person may elect, by notice in writing given to the Commissioner, that, in lieu of those deferred benefits, a transfer value in respect of the person be paid to the person administering that scheme.

(2) Where a person to whom deferred benefits are applicable and who is or becomes a member of an eligible superannuation scheme makes an election under subsection (1) for the payment of a transfer value in respect of the person in lieu of those deferred benefits, a transfer value in respect of the person is payable to the person administering that scheme.

(3) Where a transfer value in respect of a person in lieu of deferred benefits applicable in relation to that person is paid under subsection (2), those deferred benefits cease to be applicable in relation to that person.

(4) Notwithstanding subsection (2), a transfer value is not payable under that subsection in respect of a person in lieu of deferred benefits that are applicable in relation to that person if at any time after those deferred benefits first became so applicable they have been payable to the person.

(5) Notwithstanding subsection (2), a transfer value in respect of a person is not payable under that subsection to the person administering an eligible superannuation scheme unless the person administering the superannuation scheme agrees to accept the transfer value and, under the rules of that scheme, the first‑mentioned person will become entitled to retirement benefits under the scheme based upon the transfer value.

(6) Nothing in this section shall be taken, by implication, to preclude a person to whom different deferred benefits are applicable by reason of the person’s having made more than one election under section 119U from making more than one election under subsection (1).

119X Person who is entitled to rights under this Division not entitled to rights under other provisions of this Act

(1) Subject to paragraph (b) of subsection (6) of section 119W, where section 119V or 119W applies in relation to a person, any benefit that, but for this Division, would be payable to or in respect of the person under this Act by reason of his resignation or discharge is not payable except where that benefit is payable by virtue of the operation of this Division.

(2) Where:

(a) a payment has been made under section 51 or section 85 to a person who has ceased to be a contributor to the Fund or to the Provident Account; and

(b) after the payment was made, the person makes an election under section 119U;

the election does not have any effect unless an amount equal to the amount of the payment is paid to the Fund or to the Provident Account, as the case may be, within seven days after the date of the election or within such further period as the Board in special circumstances allows.

119Y Certain former contributors not entitled to benefits under this Division

(1) Where a person (other than a person who, at the time when he ceased to be a contributor to the Fund or to the Provident Account, had completed twenty years’ eligible employment) who has made an election under section 119U (not being an election that the person became entitled to make by reason of the operation of subparagraph (ii) of paragraph (b) of subsection (1) of that section) is not employed in public employment at the expiration of the period that is the prescribed period in relation to him, then, unless:

(a) the sum of the periods of eligible employment in which he has been employed and the period of public employment (if any) in which he was employed during that prescribed period was not less than twenty years;

(b) he died or attained the persons relevant retiring age within that prescribed period at a time when he was employed in public employment; or

(i) he ceased within that prescribed period, by reason of invalidity or physical or mental incapacity, to be employed in public employment; and

(ii) that invalidity or incapacity rendered him incapable (otherwise than temporarily) of performing duties that are of a kind suitable to be performed by him having regard to the duties performed by him in employment in which he was employed immediately before he ceased to be a contributor to the Fund or to the Provident Account and the duties performed by him in employment (if any) in which he was employed after he ceased to be such a contributor;

this Act has effect as if the election had not been made.

(2) Where:

(a) a person who ceases to be a contributor to the Fund or to the Provident Account is, at the expiration of the period that is the prescribed period in relation to him, employed in public employment in respect of which a superannuation scheme (other than an eligible superannuation scheme) is applicable and is, at the expiration of that period, a member of that scheme;

(b) the person has made an election under section 119U; and

(c) if a payment were made to him under section 51 or section 85, he would, under the rules of the superannuation scheme applicable in respect of that employment, be entitled to pay the amount of the payment to the person administering that scheme in exchange for benefits under that scheme;

this Act has effect as if the election had not been made.

(3) In this section, relevant retiring age has the same meaning as it has in section 119W.

119Z Contributor who resigned to contest an election

Where a person who has made an election under section 119U is, by virtue of section 52 or section 88, to be deemed not to have ceased to be a contributor to the Fund or to the Provident Account, as the case may be, this Act has effect as if the election had not been made.

119ZA Invalid pensioner restored to health

(1) Where a deferred benefit by way of a pension is payable to a person by reason that the Board is satisfied as to the matters referred to in paragraph (a) of subsection (2) of section 119W:

(a) if the pension is suspended under section 119WA—deferred benefits are not applicable in relation to the person during the period of the suspension of the pension;

(aa) if the person’s entitlement to the pension is cancelled under section 119WB—deferred benefits again become applicable in relation to the person; and

(b) subsection (2) of this section has effect in relation to him.

(2) If the Board is satisfied that the health of the person has become so restored as to enable him to perform duties of a kind suitable to be performed by him, having regard to the duties performed by him immediately before he ceased to be a contributor to the Fund and the duties performed by him in employment (if any) in which he was employed after he ceased to be such a contributor, the Board may cancel his pension but the deferred benefit does not cease to be applicable in relation to him by reason only of the cancellation of the pension.

(3) The pension payable to a person shall not be cancelled under subsection (2) if:

(a) in the case of a person who is not a contributor for a unit or units of pension based upon a retiring age of sixty‑five years and is not a contributor in relation to whom any non‑contributory units are applicable—the person has attained the age of sixty years; or

(b) in any other case—the person has attained the age of sixty‑five years.

119ZB Person entitled to deferred benefits becoming a contributor

If a person to whom section 119W applies becomes a contributor to the Fund or to the Provident Account, the deferred benefits applicable in respect of him shall not become, or be, payable while he is such a contributor.

119ZBA Application of Division on and after 1 July 1976

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

119ZC Special provisions affecting former contributors under certain superannuation schemes

(1) Where:

(a) a person who becomes an employee after the commencement of this section was, at any time before becoming an employee, a member of:

(i) a superannuation scheme conducted in accordance with the system established in the United Kingdom of Great Britain and Northern Ireland and known as the Federated Superannuation System for Universities; or

(ii) a superannuation scheme that was, or is to be deemed to have been, an approved superannuation scheme for the purposes of this section at the time when he became an employee;

(b) by virtue of subsection (3) of section 119D, a transfer value is to be deemed for the purposes of Division 2 to have become payable in respect of him after the commencement of this section under that superannuation scheme by reason of his having the legal title to a life policy or life policies of a kind referred to in that subsection or by reason of his being entitled to have the legal title to such a policy or policies assigned to him; and

(c) he has elected in accordance with paragraph (b) of subsection (1) of section 119J to pay to the Board an amount equal to the amount of that transfer value;

the succeeding provisions of this section have effect.

(2) The person may, within the period within which he was entitled to make an election under paragraph (b) of subsection (1) of section 119J, elect that this section shall have effect in relation to him and, where an election is so made, section 119J has effect as if the amount referred to in paragraph (c) of subsection (1) of that section, or, if part only of that amount relates to the transfer value referred to in subsection (1) of this section, that part of that amount, had been paid to the Board in accordance with that paragraph and the Board had made the payments referred to in paragraph (a) of subsection (3), and subsections (7) and (8), section 119J in relation to that amount or that part of that amount, as the case may be.

(3) An election under subsection (2) does not have effect unless the person causes to be assigned to the Board, within the period referred to in that subsection, the life policy or life policies referred to in paragraph (b) of subsection (1) free from any mortgages, charges or other encumbrances.

(4) If:

(a) the salary of the person upon his becoming an employee was greater than the annual remuneration that was payable to him in respect of the last employment in which he was employed and to which a superannuation scheme referred to in subsection (1) related; or

(b) after the person became an employee his salary is increased;

the Board shall so far as is practicable arrange for the amount or amounts of any life policy or life policies assigned to the Board by the person to be increased by the amount or amounts by which the life policy or life policies would have been increased under that scheme, or for the issue of such additional life policy or life policies in relation to the person as would have been issued under that scheme, if he had remained a member of the scheme and had been in receipt of an annual remuneration equal to that salary or that increased salary, as the case may be.

(5) Subject to subsection (14), so much of any premium payable in respect of any life policy assigned to the Board in accordance with subsection (3) or issued in accordance with subsection (4) as relates to a period during which the person is an employee shall be paid by the Commonwealth out of the Consolidated Revenue Fund, which is appropriated accordingly.

(6) Where the person is a contributor to the Fund and the amount of the fortnightly contributions payable by him to the Fund at any time is less than the amount that is the prescribed amount in relation to him at that time, he is liable to pay to the Commonwealth an amount equal to the difference.

(7) Where the person (in this subsection referred to as the former contributor) makes an election under subsection (1) of section 119U and, within the period that is the prescribed period in relation to him for the purposes of Division 3, he becomes employed in employment in respect of which a superannuation scheme referred to in paragraph (a) of subsection (1) of this section is applicable and becomes a member of that scheme, then:

(a) subject to paragraph (c), Division 3 has effect in relation to him as if that employment were public employment and that superannuation scheme were an eligible superannuation scheme;

(b) the Board shall assign to the person administering that superannuation scheme the life policies assigned by the former contributor to the Board in accordance with subsection (3) or issued in relation to the former contributor in accordance with subsection (4);

(c) the assignment of those life policies in accordance with paragraph (b) shall be deemed to constitute the payment of a transfer value in respect of the former contributor in accordance with section 119V to the person administering that scheme; and

(d) the Board shall:

(i) if the amount of any fortnightly contribution paid by the former contributor to the Fund or to the Provident Account exceeded the amount that was the prescribed amount in relation to him at the time of the payment—make a payment to him out of the Fund or the Provident Account, as the case may be, of an amount equal to the amount of the excess; and

(ii) make a payment to the Commonwealth out of the Fund or the Provident Account, as the case may be, of an amount equal to the amount that, but for this Part, would have been payable to the former contributor under section 51 or section 85 less any amounts paid to him under subparagraph (i).

(8) If the life policy or life policies assigned by the person to the Board in accordance with subsection (3) or issued in relation to him in accordance with subsection (4) becomes or become payable at or before the time when he ceased to be a contributor to the Fund or to the Provident Account:

(a) the Board shall, out of the amount paid to it under the policy or policies:

(i) make a payment to the Fund or to the Provident Account of an amount equal to the amount that, but for subsection (2) of this section, would have been paid by the Board to the Fund or to the Provident Account, as the case may be, under paragraph (a) of subsection (3), or under paragraph (a) of subsection (7), of section 119J together with compound interest on that amount, in respect of the period that commenced on the date on which the person made an election in accordance with paragraph (b) of subsection (1) of section 119J and ended on the date on which the life policy or life policies became payable, at the rate or rates applicable under subsection (3) of section 90;

(ii) in the case of a policy or policies assigned by the person to the Board in accordance with subsection (3) of this section—pay to the person, or, if he is dead, to his legal personal representative, an amount equal to so much of any premiums paid by the person in respect of the policy or policies as related to, or to any part of, the period that commenced on the date on which the transfer value referred to in paragraph (b) of subsection (1) of this section is to be deemed for the purposes of Division 2 to have become payable in respect of him and ended on the date on which he became an employee; and

(iii) pay the balance to the Commonwealth; and

(b) the Commonwealth shall pay to the person, or, if he is dead, to his legal personal representative, an amount equal to the sum of any amounts paid by the person to the Commonwealth under subsection (6).

(9) Where the person attains the age of sixty years while he is a contributor to the Fund or to the Provident Account, or ceases to be such a contributor before he attains that age, and neither of the last two preceding subsections applies in relation to him, then, if the election made by the person under subsection (2) has not been revoked before 1 July 1976 in accordance with the next succeeding subsection:

(a) the Board shall surrender the life policy or life policies assigned by him to the Board in accordance with subsection (3) of this section or issued in relation to him in accordance with subsection (4) of this section and, out of the proceeds of the surrender, shall:

(i) make a payment to the Fund or to the Provident Account of an amount equal to the amount that, but for subsection (2) of this section, would have been paid by the Board to the Fund or to the Provident Account, as the case may be, under paragraph (a) of subsection (3), or under paragraph (a) of subsection (7), of section 119J together with compound interest on that amount, in respect of the period that commenced on the date on which the person made an election in accordance with paragraph (b) of subsection (1) of section 119J and ended on the date as at which the surrender value or surrender values of the life policy or life policies was or were calculated, at the rate or rates applicable under subsection (3) of section 90;

(ii) in the case of a policy or policies assigned by the person to the Board in accordance with subsection (3) of this section—pay to the person an amount equal to so much of any premiums paid by the person in respect of the policy or policies as related to, or to any part of, the period that commenced on the date on which the transfer value referred to in paragraph (b) of subsection (1) of this section is to be deemed for the purposes of Division 2 to have become payable in respect of him and ended on the date on which he became an employee; and

(iii) pay the balance to the Commonwealth; and

(b) the Commonwealth shall pay to the person an amount equal to the sum of any amounts paid by him to the Commonwealth under subsection (6).

(11) The Minister may, by instrument under his hand published in the Gazette, declare a superannuation scheme, being a scheme under which benefits are provided for by means of life policies, to be an approved superannuation scheme for the purposes of this section.

(12) A declaration under subsection (11) shall come into force on the day on which the instrument of declaration is published in the Gazette or, if an earlier day (not being earlier than 1 January 1970) is specified in the instrument as the day on which the declaration is to be deemed to have come into force, shall be deemed to have come into force on that earlier day.

(13) A superannuation scheme shall be taken, for the purposes of this section, to have been an approved superannuation scheme at a particular time if a declaration by the Minister under subsection (11) in respect of that scheme was, or is to be deemed to have been, in force at that time.

(14) In the application of this section in relation to a person who is employed by an approved authority:

(a) subsection (5) does not apply but the premiums referred to in that subsection shall be paid by that approved authority, which may apply, for the purpose of making the payments, any moneys under its control; and

(b) a reference in any other provision of this section to the Commonwealth shall be read as a reference to that approved authority.

(15) In this section:

salary has the same meaning as in Part III; and

the prescribed amount, in relation to a person in relation to any time, is an amount ascertained in accordance with the formula

where:

a is the amount of the annual premium, or the sum of the amounts of the annual premiums, applicable at that time under the life policy or life policies assigned by him to the Board in accordance with subsection (3) or issued in relation to him in accordance with subsection (4).

b is the amount, or the sum of the amounts, payable by him under the superannuation scheme referred to in subsection (4) immediately before he ceased to be a member of that scheme in respect of the annual premium or the annual premiums under the life policy or life policies assigned by him to the Board in accordance with subsection (3).

c is the amount of the annual premium, or the sum of the amounts of the annual premiums, applicable under the life policy or life policies assigned by him to the Board in accordance with subsection (3) immediately before he ceased to be a member of the superannuation scheme referred to in subsection (4).

(16) This section does not apply to or in relation to a person who becomes an employee on or after 1 July 1976.

(17) Subsection (4) does not apply in relation to an increase in the salary of an employee that occurs on or after 1 July 1976.

(18) A person shall not be required to pay an amount to the Commonwealth under subsection (6) on or after 1 July 1976 unless the obligation to pay that amount is in relation to a time before 1 July 1976.

(19) Subsections (7), (8) and (9) do not apply to or in relation to a person who ceases to be an employee on or after 1 July 1976.

119ZD Special provisions in relation to persons to whom section 7 applies

(1) This section applies to a person with whom an arrangement made by the Commonwealth or an approved authority is in force under section 7.

(2) If, after the commencement of this section, a person to whom this section applies becomes an employee and a contributor to the Fund or to the Provident Account:

(a) subsection (2A) of section 7 has effect subject to the succeeding provisions of this section; and

(b) subsection (3) of section 119D and paragraph (a) of subsection (1) of section 119H have effect in relation to him as if:

(i) the arrangement constituted a superannuation scheme;

(ii) his employment by the Commonwealth or the authority had terminated immediately before he became an employee; and

(iii) he was entitled to have assigned to him the legal title to any life policies that had been assigned to the Commonwealth or the authority in pursuance of the arrangement.

(3) Subject to this section, the Commonwealth or the authority is not required to assign the life policies to the person before the expiration of the period within which he was entitled to make an election in accordance with paragraph (b) of subsection (1) of section 119J.

(4) If the person makes an election in accordance with paragraph (b) of subsection (1) of section 119J, the succeeding provisions of this section have effect.

(5) If the person does not make an election in accordance with subsection (2) of section 119ZC:

(a) the Commonwealth or the authority shall surrender the life policy or life policies and, out of the proceeds of the surrender, shall:

(i) pay to the Board an amount equal to the surrender value of the policy, or the sum of the surrender values of the policies, calculated as at the date immediately before the person became an employee; and

(ii) pay the balance (if any) to the person; and

(b) the amount so paid to the Board shall be deemed to have been paid to the Board by the person under subsection (1) of section 119J.

(6) If the person makes an election in accordance with subsection (2) of section 119ZC:

(a) the Commonwealth or the authority shall assign the life policy or life policies to the Board;

(b) the assignment shall be deemed to constitute an assignment of the policy or policies to the Board by the person in accordance with subsection (3) of section 119ZC; and

119ZE Payments out of Consolidated Revenue Fund

(1) Subject to this section, section 33 applies in relation to a payment of a transfer value under section 119V in respect of a person who has been a contributor to the Fund as if that payment were a payment of pension.

(2) In the application of section 33 in relation to payment of a deferred benefit, the reference in subsection (7) to $208 shall be read as a reference to such amount as the Board determines.

(3) Where the Commonwealth is required to make a payment by reason of section 33 in respect of a payment of a deferred benefit, section 106 and subsection (3) of section 119 apply in relation to that payment by the Commonwealth.

(4) Subject to subsections (5), (6) and (7), where a payment is made of a transfer value under section 119V, or of a deferred benefit under section 119W in respect of a person who has been a contributor to the Provident Account, the Commonwealth shall pay to the Provident Account an amount equal to two‑thirds of the payment.

(5) The amount by which a deferred benefit by way of a pension is increased in pursuance of subsection (5) of section 119T is payable from the Fund without contribution by the Commonwealth.

(6) Where:

(a) an amount has been paid to the Fund or to the Provident Account under Division 2 in respect of a person; and

(b) a benefit is subsequently paid under this Act to or in respect of the person, being a benefit consisting of:

(i) a fortnightly instalment of a pension (including a pension constituting or forming part of any deferred benefits referred to in section 119W);

(ii) a sum referred to in section 82 or section 83 (including a sum constituting a deferred benefit referred to in section 119W); or

(iii) a transfer value referred to in section 119V;

sections 33 and 92 and the preceding provisions of this section do not apply in relation to the payment of that benefit but the Commonwealth shall pay to the Fund or to the Provident Account, as the case may be, an amount equal to so much of the amount of that benefit as the Board determines.

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

119ZEA Application of Part on and after 1 July 1976

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 subsection (3) of section 119J and the last reference in subsection (2) of section 119V 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 subsection (7) of section 119J to the Provident Account shall be read as a reference to the new Superannuation Fund;

(d) the reference in subsection (2) of section 119X, the reference in subparagraph (i) of paragraph (a) of subsection (8), and the reference in subparagraph (i) of paragraph (a) of subsection (9), of section 119ZC 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; and

(e) the references in paragraph (d) of subsection (7) of section 119ZC to a payment to be made out of the Fund or the Provident Account shall each be read as a reference to a payment to be made out of the new Superannuation Fund.

Part XI—Pension increases on and after 1 January 2002

120 Interpretation

(1) In this Part, unless the contrary intention appears:

first quarter, in relation to a half‑year, means:

(a) for a half‑year beginning on 1 January in a year—the March quarter of the year; and

(b) for a half‑year beginning on 1 July in a year—the September quarter of the year.

half‑year means a period of 6 months beginning on 1 January or 1 July in any year.

pension includes a pension payable by virtue of section 9 or 14 of the Superannuation Act (No. 2) 1956 or section 10 of the Superannuation (Pension Increases) Act 1971, but does not include:

(a) 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; or

(b) a pension payable (whether under section 71 of this Act or otherwise) in respect of a child.

prescribed half‑year means the half‑year commencing on 1 January 2002 or a subsequent half‑year.

Statistician means the Australian Statistician.

(2) Subject to subsection (3), if at any time, whether before or after the commencement of this section, the Statistician has published or publishes in respect of a particular first quarter in a half‑year an all groups consumer price index number for the weighted average of the 8 capital cities in substitution for an index number previously published by him 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 index reference period for the Consumer Price Index, then, for the purposes of the application of this Part after the change took place or takes place, regard shall be had only to index numbers published in terms of the new index reference period.

(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.

121 Increases in pensions

(1) Subject to this Part, if the all groups consumer price index number for the weighted average of the 8 capital cities published by the Statistician in respect of the first quarter of the half‑year immediately preceding a prescribed half‑year exceeds the highest all groups consumer price index number for the weighted average of the 8 capital cities published by the Statistician in respect of the first quarter in any earlier half‑year, not being a half‑year earlier than the half‑year that commenced on 1 July 1985, a person who was in receipt of a pension immediately before the commencement of that prescribed half‑year is entitled to an increase, as ascertained in accordance with this section, in the rate at which the pension was payable immediately before the commencement of that prescribed half‑year.

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

(3) For the purposes of this section, the prescribed percentage, in relation to a prescribed half‑year, is the percentage that represents
A—B expressed as a percentage of B, where:

A is the all groups consumer price index number for the weighted average of the 8 capital cities published by the Statistician in respect of the first quarter of the half‑year immediately preceding the prescribed half‑year; and

B is the highest all groups consumer price index number for the weighted average of the 8 capital cities published by the Statistician in respect of the first quarter of any half‑year earlier than the half‑year immediately preceding the prescribed half‑year but not being earlier than the half‑year that commenced on 1 July 1985.

(4) Where, by reason of the death on 30 June or 31 December (as the case requires) in the half‑year immediately preceding a prescribed half‑year of a person in receipt of a pension, a pension becomes payable on the following day to another person, that other person shall be entitled to such an increase in the rate of that pension as the person would have been entitled to had the pension become payable to the person on that 30 June or 31 December (as the case requires).

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

(1) The following provisions of this section have effect if:

(a) a person would, but for this section, be entitled to an increase in the amount of the annual pension that was payable in accordance with section 119W to the person immediately before the commencement of a prescribed half‑year; and

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

(i) if a pension in accordance with section 119W was not payable to the husband or wife of the person immediately before his or her death—the pension became payable during the half‑year immediately preceding the relevant prescribed half‑year; or

(ii) 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 half‑year immediately preceding the relevant prescribed half‑year.

(2) If the pension that became payable by virtue of section 119W to the person, or, in a case where subparagraph (1)(c)(ii) applies, to the husband or wife of the person, became so payable after 16 June or 16 December (as the case requires) in the half‑year immediately preceding the relevant prescribed half‑year, the person is not entitled to the increase.

(3) If the pension that became payable by virtue of section 119W to the person, or, in a case where subparagraph (1)(c)(ii) applies, to the husband or wife of the person, became so payable on or before 16 June or 16 December (as the case requires) in the half‑year immediately preceding the relevant prescribed half‑year, the amount of the increase is so much only of the amount that, but for this section, would have been the amount of the increase as bears to that last‑mentioned amount the same proportion as the number of months in the period that commenced on the day on which the pension became payable, and ended on 30 June or 31 December (as the case requires) in that immediately preceding half‑year bears to 6.

(4) If the period referred to in subsection (3) is less than 1 month that period shall be treated as 1 month.

(5) If the period referred to in subsection (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.

124 Modification of sections 46, 47 and 48

(1) In calculating for the purposes of subsection (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 subsection (1) of that section, have been payable to the widow or widower or have been so payable but for subsection (2) of that section, any amount by which that amount would have been increased or decreased by virtue of the operation of this Part shall be taken into account.

(2) In calculating for the purposes of subsection (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 subsection (1) of that section, have been payable to the widow or widower or have been so payable but for subsection (2) of that section, any amount by which that amount would have been increased or decreased by virtue of the operation of this Part shall be taken into account.

(3) In calculating for the purposes of subsection (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 subsection (1) of section 46, or subsection (1) of section 47, have been payable to the wife or husband or would have been so payable but for subsection (2) of section 46, or subsection (2) of section 47, any amount by which that amount would have been increased or decreased by virtue of the operation of this Part shall be taken into account.

125 Death or invalidity retirement before attaining age 21

(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 Minister for the purposes of this section, determines.

(2) An increase in pension authorized by the Commissioner for Superannuation under subsection (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.

126 Date of effect of increases

An increase payable by virtue of a provision of this Part, other than section 125, in the amount of the annual pension that was, or is, under subsection (4) of section 121, to be treated as having been, payable to a person on 30 June or 31 December (as the case requires) in a half‑year applies in relation to the instalment of pension falling due on the first pension pay‑day occurring after that day and in relation to all subsequent instalments.

Part XIA—Review of decisions by CSC

Division 1—Review of decisions by CSC

127 Review of decisions by CSC

(1) A person affected by a decision of CSC who is dissatisfied with the decision may request, in writing, that CSC reconsider the decision.

(2) The request must be made within 30 days of being notified of the decision or within such further period as CSC allows.

(3) The request must set out the reasons for making it.

(4) After receiving a request for reconsideration of a decision, CSC must:

(a) refer the decision to a Reconsideration Advisory Committee for the Committee to make recommendations to CSC in relation to the decision; or

(b) refer the decision to a Reconsideration Advisory Committee for the Committee to reconsider the decision; or

(5) If CSC reconsiders a decision, it may:

(a) confirm the decision; or

(b) vary the decision; or

(6) If CSC reconsiders a decision, CSC must, by notice in writing given to the person who made the request, inform the person of the result of the reconsideration of the decision and the reasons for the result.

Division 2—Reconsideration Advisory Committees

128 Establishment of Committee

CSC may establish such Reconsideration Advisory Committees as CSC considers necessary.

129 Members of Committee

A Committee comprises such persons as CSC determines.

130 Functions of Committee

(1) The functions of a Committee are to review any decision referred to it under this Part and:

(a) if CSC has delegated to the Committee CSC’s powers to reconsider the decision—to confirm, vary, substitute or set aside the decision; or

(b) if CSC has delegated to the Committee any of CSC’s powers in relation to the decision (other than the power to reconsider the decision)—to exercise those powers; or

Note: Paragraph (c)—see section 133A.

(2) When reviewing a decision, a Committee:

(a) must take into account any evidence relevant to the decision that is submitted to it; and

(b) may also take steps to obtain any other evidence that it considers necessary for a proper review of the decision.

131 Proceedings of Committee

(1) Subject to any directions given by CSC, a Committee may regulate its proceedings as the Committee thinks fit.

(2) If a direction is given in writing, the direction is not a legislative instrument.

132 Indemnification of members of a Committee

Any matter or thing done, or omitted to be done, in good faith by a member of a Committee in the performance of functions under this Part does not subject him or her personally to any action, liability, claim or demand.

Note: See also section 35 of the Governance of Australian Government Superannuation Schemes Act 2011.

133 Remuneration and allowances

(1) A member of a Committee is to be paid such remuneration as is determined by the Remuneration Tribunal. If no determination of that remuneration by the Tribunal is in operation, the member is to be paid such remuneration as is prescribed.

(2) A member of a Committee is to be paid such allowances (if any) as are prescribed.

(3) This section has effect subject to the Remuneration Tribunal Act 1973.

133A Recommendations by Committee to CSC

(1) If a Committee makes recommendations to CSC in relation to a decision referred to it, then, after CSC takes into account:

(a) the recommendations of the Committee; and

(b) any other matter that CSC considers relevant;

CSC must make a decision in writing:

(d) varying the decision under review; or

(e) setting aside the decision under review and substituting a new decision.

(2) CSC’s written decision must include the reasons for its decision.

(3) CSC must make available a copy of its written decision to the applicant.

Division 3—Review of decisions by the Administrative Appeals Tribunal

133B Review by the Administrative Appeals Tribunal

Applications may be made to the Administrative Appeals Tribunal for:

(a) review of a decision of CSC that has been confirmed or varied by CSC under paragraph 127(5)(a) or (b); and

(b) review of a decision of CSC that has been confirmed or varied by a Reconsideration Advisory Committee under paragraph 130(1)(a); and

Part XII—Miscellaneous

133C CSC to keep records with respect to benefits paid

CSC must cause proper records to be kept in respect of benefits paid under this Act.

134 Benefits to be paid out of Consolidated Revenue

(1) Instalments of pension, and any other benefits or moneys, that have become payable to a person under this Act (otherwise than by reason of, or for a reason connected with, the exercise by the Board of its power under section 12 to invest moneys of the Fund) or under another Superannuation Act, but have not been paid, or that become payable on or after 1 July 1976, shall be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.

(2) In subsection (1), another Superannuation Act means the Superannuation Act 1965, the Superannuation (Pension Increases) Act 1971, the Superannuation (Distribution of Surplus) Act 1974 and any other Act enacted before 1 July 1976 that is declared by the regulations to be a Superannuation Act for the purposes of this section.

135 Acceptance of election outside prescribed period

(1) Notwithstanding anything contained in this Act, where an election under this Act has been or is made by an employee or pensioner before the commencement, or after the expiration, of the prescribed period, and the Board is satisfied that:

(a) hardship would accrue to, or to the dependants of, the employee or pensioner if the election were not recognized; and

(b) in all the circumstances of the case it is desirable that the election should be recognized;

the Board may recognize the election as if it had been made within the prescribed period.

(2) In the event of the retirement of an employee on the ground of invalidity or physical or mental incapacity to perform his duties, within one year after the recognition, under subsection (1), of an election made after the expiration of the prescribed period, he shall, if the election was to contribute for an additional unit or units, be entitled to a refund of the contributions paid in respect of the additional unit or units, but shall not be entitled to any further payment in respect thereof.

136 Election after retirement of employee

Where:

(a) it is provided by this Act that an election may be made by an employee;

(b) a person purports to make the election after he ceases to be an employee; and

(i) hardship would accrue to that person or his dependants if the election were not recognized; and

(ii) in all the circumstances of the case it is desirable that the election should be recognized;

the Board may recognize the election as if it had been made before the person ceased to be an employee and, in the case of an election required to be made within a prescribed period, as if it had been made within that period.

136A Death may be presumed in certain cases

If the Commissioner, after consideration of all the circumstances, directs that the death of a person be presumed, this Act applies in relation to that person as if the person had died on such date as is determined by the Commissioner.

137 Provisions in respect of a fraction of a unit

Where, under this Act:

(a) contributions are payable in respect of a fraction of a unit of pension, those contributions shall be in proportion to that fraction; and

(b) pension is payable in respect of a fraction of a unit of pension, that pension shall be in proportion to that fraction.

138 Contributions payable from next pay‑day

(1) Where the date from which any contributions would be payable under this Act is not a pay‑day, those contributions are payable as from the next following pay‑day.

(2) In calculating the rate of the contributions under the appropriate table or tables in the Schedules to be paid fortnightly by a contributor for a unit or units of pension, the obligation of the contributor to contribute for the unit or units shall be deemed to have come into existence on the pay‑day as from which the contributions are payable.

139 Refund of contributions

Where the number of units of pension for or in respect of which a contributor is required to contribute is reduced, any contributions paid by him for or in respect of units of pension in excess of the reduced number of units shall be refunded to him.

140 Question as to invalidity etc. determined by Board on Medical Officer’s report

Whenever any question arises under this Act as to whether a contributor is an invalid, or is physically or mentally incapable of performing his duties, and whether the invalidity or incapacity is due to wilful action on his part for the purpose of obtaining pension, the question shall be determined by the Board (whether before or after the retirement of the contributor) upon a report from a Medical Officer appointed for the purposes of this Act:

Provided that upon receipt of an adverse report by the Board, and before a determination is arrived at the contributor shall have the right to a second medical report from a doctor mutually agreed upon by the contributor and the Board.

142 Returns

(1) The Board may at any time require the Commonwealth or an approved authority to furnish such returns with respect to its employees as the Board decides, and may at any time require any employee to furnish such information as the Board deems necessary for the purpose of any investigation in connexion with the Fund.

(2) Any employee who, without reasonable excuse (proof whereof shall lie with him) fails to furnish the information required of him under this Act commits an offence.

Penalty for a contravention of this subsection: 1 penalty unit.

143 Assignment of pensions

Except as prescribed and subject to section 143A, pensions and other benefits under this Act are not capable of being assigned or charged or of passing by operation of law, and any moneys payable under this Act on the death of an employee are not liable to be applied or made available in payment of his debts or liabilities.

143A Attachment of pensions

(1) Where a judgment given by a court for the payment of a sum of money has not been fully satisfied by the judgment debtor and the judgment debtor is entitled to a pension or other benefit under this Act, the judgment creditor may serve on the Board, in such manner as is prescribed, a copy of the judgment, certified under the hand of the Registrar or other proper officer of the court by which the judgment was given, and a statutory declaration by the judgment creditor stating that the judgment has not been fully satisfied by the judgment debtor and specifying the amount due by the judgment debtor under the judgment.

(2) Where a copy of a judgment and a statutory declaration are served on the Board in accordance with subsection (1), the Board shall, as soon as practicable, by notice in writing given to the judgment debtor, inform him of the service of those documents and require him, within such period as is specified in the notice and in such manner as is so specified, to notify the Board whether the amount specified in the declaration is still due under the judgment and, if no amount or a lesser amount is due under the judgment, to furnish to the Board, in such manner as is specified in the notice, evidence in support of that fact.

(3) A person to whom a notice is given under subsection (2) shall comply with the requirements contained in the notice.

Penalty: 5 penalty units.

Note: Part IA of the Crimes Act 1914 contains provisions dealing with penalties.

(4) If, at the expiration of the period specified in the notice, the Board is satisfied that an amount is due under the judgment, the Board may, in its discretion, deduct from the pension or benefit, and pay to the judgment creditor, such sums as do not exceed that amount.

(5) A deduction shall not be made from:

(a) an instalment of pension payable in respect of a child; or

(b) an instalment of any other pension if the deduction will reduce the amount of the instalment payable to less than one‑half of the amount that would, but for this section, be payable.

(6) If, after a copy of a judgment given against a pensioner or beneficiary, being a judgment in respect of which the Board is satisfied that an amount is due, has been served in accordance with subsection (1), a copy of another judgment given (whether before or after the first‑mentioned judgment) against the same pensioner or beneficiary in favour of the person in whose favour the first‑mentioned judgment was given or in favour of another person is served in accordance with that subsection, the Board shall not make a payment in pursuance of this section to the judgment creditor under the other judgment in respect of the amount due under that judgment until the amount due under the first‑mentioned judgment has been paid.

(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.

(8) A judgment creditor who serves a copy of a judgment on the Board under subsection (1) must, within 21 days after the day that the judgment debt is satisfied, notify the Board, in such manner as is prescribed, that the judgment debt is satisfied.

Penalty: 5 penalty units.

Note: Part IA of the Crimes Act 1914 contains provisions dealing with penalties.

(9) If the amounts paid in pursuance of this section to a judgment creditor in respect of a judgment exceed, in the aggregate, the amount due under the judgment, the excess is repayable by the judgment creditor to the judgment debtor and, in default of payment, may be recovered by the judgment debtor from the judgment creditor in any court of competent jurisdiction.

144 Employees paid in sterling

(1) Where the salary of an employee is fixed and payable in sterling this Act shall be read as if, for the purposes of calculating:

(a) the number of units of pension in respect of which the employee shall contribute;

(b) the contributions payable under this Act by that employee;

(d) any payment for which the Commonwealth becomes liable under this Act in respect of that employee;

any reference to any amount of salary, contribution or payment, or to any other amount, were a reference to the amount in sterling that corresponds with that amount.

(1A) For the purposes of subsection (1), the amount in sterling that corresponds to an amount referred to in this Act shall be calculated on the basis that One pound sterling is the equivalent of $2.

(2) Where payments made to or from the Fund, the Provident Account or the Reserve Units of Pension Account exceed or are less than the amount of the payment which would, but for this section, have been so made, there shall be payable to the Commonwealth from the Fund, the Provident Account or the Reserve Units of Pension Account, as the case may be, the amount by which its receipts exceed those it would have received but for this section, and the Commonwealth shall recoup the Fund, the Provident Account or the Reserve Units of Pension Account, as the case may be, the amount of any loss sustained by reason of this section.

145 Payments to the Commonwealth by approved authorities

(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:

(a) such amount as the Minister determines; or

(b) an amount calculated in accordance with a method determined by the Minister in respect of the authority or in respect of authorities included in a class of authorities to which the authority belongs;

and the authority may apply for that purpose any moneys under its control.

(2) A determination under subsection (1) may be made at any time before or after the pension or other benefit becomes payable.

(3) Nothing in subsection (1) shall be taken to imply that 2 or more authorities cannot, under that subsection, be liable to pay amounts to the Commonwealth in respect of the same amount, being an amount that has been paid to or in respect of a person who has been employed by each of those authorities.

(4) An authority may, and, if the Minister so directs, shall, enter into an arrangement with the Minister for the making of payments to the Commonwealth by the authority, in lieu of payments that, but for the arrangement, the authority would be required to make under subsection (1), being an arrangement that the Minister 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 to or in respect of persons who have been employed by the authority and the authority may apply for the purposes of the arrangement any moneys under its control.

(5) Where:

(a) but for this subsection, an authority would be liable to pay to the Commonwealth an amount or amounts in respect of any pension or other benefit that was paid before 1 July 1976 under this Act; and

(b) the Minister determines that the authority should be relieved of that liability;

the authority ceases, upon the making of the determination, to be liable for that amount or those amounts.

(6) The reference in subsection (1) to an amount determined by the Minister, or to an amount calculated in accordance with a method determined by the Minister, shall be read as including a reference to a nil amount.

146 Cost of medical examinations

Where under this Act a medical examination of a person (being a person who is or becomes employed by an approved authority) is required, the cost of the examination shall be borne by the approved authority and the approved authority may apply for that purpose any moneys under its control.

147 Retirement or death as result of war service

(1) Where the Board is satisfied that any pension or benefit has, whether before or after the commencement of this section, become payable under this Act as the result of the service of a contributor as a member of the Forces, the Commonwealth shall pay to the Fund the amount by which the proportion of the pension or benefit equivalent to the contributions made by the contributor is less than the amount of the pension or benefit.

(2) In this section the expression the Forces means:

(a) the Naval, Military or Air Forces of the Commonwealth, of the United Kingdom or of any other part of the King’s dominions;

(b) any nursing service or women’s auxiliary or other service established in connexion with any of the Forces specified in the last preceding paragraph; and

(c) any other service which the Minister, by order published in the Gazette, declares to be included in the Forces for the purposes of this section.

148 Power to recover

The Board may recover contributions under the Act in any court of competent jurisdiction.

149 Delegation by Minister

(1) The Minister may, by writing under his hand, delegate to an officer of the Department that deals with matters arising under this Act, either generally or otherwise as provided in the instrument of delegation, all or any of his powers or functions under this Act.

(2) A power or function so delegated may be exercised or performed by the delegate in accordance with the instrument of delegation.

(3) A delegation under this section is revocable at will and does not prevent the exercise of the power or performance of the function by the Minister.

149A Delegation by Public Service Board

(1) The Public Service Board may, either generally or otherwise as provided in the instrument of delegation, by instrument in writing, delegate to an officer of the Public Service of the Commonwealth all or any of its powers and functions under subsection (5) of section 4 and subsection (2) of section 5.

(2) A power or function so delegated may be exercised or performed by the delegate in accordance with the instrument of delegation.

(3) A delegation under this section is revocable at will and does not prevent the exercise of a power or the performance of a function by the Public Service Board.

149AA Minister may request the supply of information

CSC must give the Minister such information relating to the general administration and operation of this Act as the Minister may from time to time require.

149AB Making false statements to CSC

(1) If a person is convicted of an offence against section 135.2, 136.1, 137.1 or 137.2 of the Criminal Code that relates to this Act, the court may, in addition to imposing a penalty in respect of the offence, order the person to pay to CSC an amount equal to any amount of benefit paid to the person as a result of the act, failure or omission in respect of which the person was convicted.

(2) For the purposes of subsection (1), a certificate by CSC stating that an amount specified in the certificate is the amount of benefit that has been paid to a person specified in the certificate in consequence of an act, failure or omission specified in the certificate is prima facie evidence of the matters specified in the certificate.

(3) In any proceeding, a document purporting to be a certificate under subsection (2) is taken, unless the contrary is proved, to be such a certificate and to have been duly given.

(4) In this section:

benefit includes pension or other money payable.

149B References to Board to include Commissioner

From 1 July 1976 to 30 June 2011 (both dates inclusive), 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 1 July 1976, section 140 of this Act does not have effect except in respect of questions that have arisen before 1 July 1976.

150 Regulations

(1) The Governor‑General may make regulations, not inconsistent with this Act, prescribing all matters required or permitted to be prescribed, or necessary or convenient to be prescribed, for carrying out or giving effect to this Act, and in particular:

(a) for prescribing in respect of contributors suffering from invalidity or physical or mental incapacity to perform their duties, all or any of the following matters:

(i) conditions of retirement;

(ii) pensions or other benefits;

(iii) provisions for cancellation of pensions or other benefits; and

(iv) conditions of compulsory re‑employment;

(b) for prescribing the data in respect of mortality, conjugal condition, dependent children, invalidity, and rate of interest to be employed in determining actuarial equivalents for the purposes of this Act, and for prescribing the incidence on the several benefits of the commutations involved in determining such actuarial equivalents;

(c) where under this Act an employee or pensioner may make any election or choice, and the time within which it may be made is not stated in the Act, for prescribing the time within which it must be made and the conditions upon which it may be made; and

(d) for prescribing penalties not exceeding 20 penalty units for an offence against the regulations.

Note: Part IA of the Crimes Act 1914 contains provisions dealing with penalties.

(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, 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.

Third Schedule—Rates of contribution

Section 23(1)

Rates of contribution to be paid fortnightly by male contributors for units of pension where the obligation to contribute for those units existed on or before 2nd November, 1942, based on the retiring age of 65 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2	Column 3	Column 4	Column 5	Column 6
Age next Birthday	Contribution for First Two Units	Contribution for each Additional Two Units where Contributor is already a Contributor for Two or more Units	Age next Birthday	Contribution for First Two Units	Contribution for each Additional Two Units where Contributor is already a Contributor for Two or more Units
	$	$		$	$
15	0.22	0.20
16	0.22	0.20	41	0.76	0.68
17	0.24	0.22	42	0.80	0.72
18	0.26	0.22	43	0.84	0.78
19	0.26	0.24	44	0.88	0.82
20	0.28	0.24	45	0.92	0.86
21	0.30	0.26	46	0.98	0.92
22	0.32	0.28	47	1.04	0.98
23	0.32	0.28	48	1.12	1.08
24	0.34	0.30	49	1.20	1.16
25	0.36	0.32	50	1.30	1.24
26	0.38	0.34	51	1.40	1.36
27	0.40	0.36	52	1.52	1.48
28	0.42	0.38	53	1.64	1.62
29	0.44	0.38	54	1.80	1.78
30	0.46	0.40	55	1.98	1.96
31	0.48	0.42	56	2.20	2.18
32	0.50	0.44	57	2.48	2.46
33	0.52	0.46	58	2.84	2.80
34	0.54	0.48	59	3.30	3.28
35	0.56	0.50	60	3.96	3.92
36	0.58	0.52	61	4.96	4.92
37	0.62	0.56	62	6.62	6.58
38	0.64	0.58	63	9.98	9.94
39	0.68	0.62	64	20.16	20.08
40	0.72	0.66	65	20.56	20.48

Rates of contribution to be paid fortnightly by female contributors for units of pension where the obligation to contribute for those units existed on or before 2nd November, 1942, based on a retiring age of 65 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2	Column 3	Column 4
Age next Birthday	Contribution for each Two Units	Age next Birthday	Contribution for each Two Units
	$		$
15	0.14
16	0.14	41	0.54
17	0.14	42	0.58
18	0.16	43	0.62
19	0.16	44	0.66
20	0.18	45	0.72
21	0.18	46	0.76
22	0.18	47	0.82
23	0.20	48	0.88
24	0.22	49	0.96
25	0.22	50	1.04
26	0.24	51	1.14
27	0.24	52	1.26
28	0.26	53	1.38
29	0.28	54	1.52
30	0.28	55	1.68
31	0.30	56	1.88
32	0.32	57	2.14
33	0.34	58	2.48
34	0.36	59	2.90
35	0.38	60	3.50
36	0.40	61	4.42
37	0.42	62	5.96
38	0.44	63	9.06
39	0.48	64	18.46
40	0.52	65	18.82

Table III

Rates of contribution to be paid fortnightly by male contributors for units of pension where the obligation to contribute for those units existed on or before 2nd November, 1942, based on a retiring age of 60 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2	Column 3
Age next Birthday	Contribution for First Two Units	Contribution for each Additional Two Units where Contributor is already a Contributor for Two or more Units
	$	$
15	0.26	0.24
16	0.26	0.24
17	0.28	0.26
18	0.30	0.26
19	0.32	0.28
20	0.32	0.30
21	0.34	0.32
22	0.36	0.32
23	0.38	0.34
24	0.40	0.36
25	0.42	0.38
26	0.46	0.40
27	0.48	0.42
28	0.50	0.44
29	0.52	0.48
30	0.54	0.50
31	0.58	0.52
32	0.60	0.54
33	0.64	0.58
34	0.68	0.62
35	0.70	0.64
36	0.74	0.68
37	0.80	0.72
38	0.84	0.78
39	0.88	0.82
40	0.94	0.88
41	1.00	0.94
42	1.08	1.00
43	1.14	1.08
44	1.24	1.18
45	1.34	1.28
46	1.44	1.38
47	1.58	1.52
48	1.72	1.66
49	1.90	1.84
50	2.12	2.06
51	2.38	2.32
52	2.70	2.64
53	3.12	3.06
54	3.68	3.62
55	4.48	4.42
56	5.66	5.60
57	7.64	7.56
58	11.62	11.52
59	23.60	23.44
60	24.08	23.92

Table IV

Rates of contribution to be paid fortnightly by female contributors for units of pension where the obligation to contribute for those units existed on or before 2nd November, 1942, based on a retiring age of 60 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2	Column 3	Column 4
Age next Birthday	Contribution for each Two Units	Age next Birthday	Contribution for each Two Units
	$		$
15	0.18
16	0.18	41	0.80
17	0.20	42	0.86
18	0.20	43	0.92
19	0.22	44	1.00
20	0.22	45	1.10
21	0.24	46	1.20
22	0.24	47	1.32
23	0.26	48	1.46
24	0.28	49	1.62
25	0.30	50	1.82
26	0.32	51	2.08
27	0.32	52	2.38
28	0.34	53	2.78
29	0.36	54	3.30
30	0.38	55	4.04
31	0.42	56	5.14
32	0.44	57	7.00
33	0.46	58	10.72
34	0.50	59	21.92
35	0.52	60	22.28
36	0.56
37	0.60
38	0.64
39	0.68
40	0.74

Table V

Rates of contribution to be paid fortnightly by male contributors for units of pension based on a retiring age of 65 years and the age next birthday of the contributor when the obligation to contribute for those units came into existence

Column 1	Column 2	Column 3	Column 4
Age next Birthday	Contribution for First Two Units, where the Obligation to Contribute for those Units came into existence after 2nd November, 1942, and before 14th December, 1959	Contribution for each Additional Two Units where Contributor is already a Contributor for Two or more Units and the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951	Contribution for each Additional Unit where Contributor is already a Contributor for Two or more Units and the Obligation to Contribute for that Additional Unit came into existence on or after 1st November, 1951, and before 14th December 1959
	$	$	$
15	0.22	0.20	0.10
16	0.22	0.20	0.10
17	0.24	0.22	0.11
18	0.24	0.22	0.11
19	0.26	0.24	0.12
20	0.28	0.26	0.13
21	0.30	0.28	0.14
22	0.30	0.30	0.15
23	0.32	0.32	0.16
24	0.34	0.32	0.16
25	0.36	0.34	0.17
26	0.38	0.36	0.18
27	0.40	0.38	0.19
28	0.42	0.40	0.20
29	0.42	0.40	0.20
30	0.44	0.42	0.21
31	0.46	0.44	0.22
32	0.50	0.48	0.24
33	0.52	0.50	0.25
34	0.54	0.52	0.26
35	0.56	0.54	0.27
36	0.58	0.56	0.28
37	0.60	0.58	0.29
38	0.64	0.62	0.31
39	0.68	0.66	0.33
40	0.72	0.70	0.35
41	0.76	0.74	0.37
42	0.82	0.78	0.39
43	0.86	0.82	0.41
44	0.92	0.88	0.44
45	0.96	0.94	0.47
46	1.04	1.02	0.51
47	1.12	1.10	0.55
48	1.20	1.18	0.59
49	1.32	1.28	0.64
50	1.42	1.38	0.69
51	1.52	1.50	0.75
52	1.68	1.66	0.83
53	1.86	1.82	0.91
54	2.06	2.02	1.01
55	2.30	2.26	1.13
56	2.58	2.56	1.28
57	2.96	2.92	1.46
58	3.42	3.40	1.70
59	4.06	4.02	2.01
60	4.92	4.88	2.44
61	6.16	6.12	3.06
62	8.18	8.14	4.07
63	12.26	12.20	6.10
64	24.24	24.12	12.06
65	24.50	24.40	12.20

Table VI

Rates of contribution to be paid fortnightly by female contributors for units of pension based on a retiring age of 65 years and the age next birthday of the contributor when the obligation to contribute for those units came into existence

Column 1	Column 2	Column 3
Age next Birthday	Contribution for First Two Units where the Obligation to Contribute for those Units came into existence after 2nd November, 1942, and before 14th December, 1959; and Contribution for each Additional Two Units where Contributor is already a Contributor for Two or more units and the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951	Contribution for each Additional Unit where Contributor is already a Contributor for Two or more Units and the Obligation to Contribute for that Additional Unit came into existence on or after 1st November, 1951, and before 14th December, 1959
	$	$
15	0.20	0.10
16	020	0.10
17	0.22	0.11
18	0.22	0.11
19	0.24	0.12
20	0.26	0.13
21	0.28	0.14
22	0.30	0.15
23	0.32	0.16
24	0.34	0.17
25	0.36	0.18
26	0.38	0.19
27	0.38	0.19
28	0.40	0.20
29	0.42	0.21
30	0.44	0.22
31	0.48	0.24
32	0.50	0.25
33	0.52	0.26
34	0.54	0.27
35	0.58	0.29
36	0.60	0.30
37	0.64	0.32
38	0.68	0.34
39	0.72	0.36
40	0.76	0.38
41	0.80	0.40
42	0.86	0.43
43	0.90	0.45
44	0.96	0.48
45	1.02	0.51
46	1.10	0.55
47	1.18	0.59
48	1.28	0.64
49	1.38	0.69
50	1.50	0.75
51	1.66	0.83
52	1.82	0.91
53	2.02	1.01
54	2.26	1.13
55	2.56	1.28
56	2.92	1.46
57	3.40	1.70
58	3.98	1.99
59	4.76	2.38
60	5.84	2.92
61	7.28	3.64
62	9.46	4.73
63	13.20	6.60
64	25.08	12.54
65	25.36	12.68

Table VII

Rates of contribution to be paid fortnightly by male contributors for units of pension based on a retiring age of 60 years and the age next birthday of the contributor when the obligation to contribute for those units came into existence

Column 1	Column 2	Column 3	Column 4
Age next Birthday	Contribution for First Two Units, where the Obligation to Contribute for those Units came into existence after 2nd November, 1942, and before 14th December, 1959	Contribution for each Additional Two Units where Contributor is already a Contributor for Two or more Units and the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951	Contribution for each Additional Unit where Contributor is already a Contributor for Two or more Units and the Obligation to Contribute for that Additional Unit came into existence on or after 1st November 1951, and before 14th December, 1959
	$	$	$
15	0.28	0.28	0.14
16	0.28	0.28	0.14
17	0.30	0.28	0.14
18	0.32	0.30	0.15
19	0.34	0.32	0.16
20	0.36	0.34	0.17
21	0.38	0.36	0.18
22	0.38	0.36	0.18
23	0.40	0.38	0.19
24	0.42	0.40	0.20
25	0.44	0.42	0.21
26	0.48	0.46	0.23
27	0.50	0.48	0.24
28	0.52	0.50	0.25
29	0.54	0.52	0.26
30	0.58	0.56	0.28
31	0.60	0.58	0.29
32	0.64	0.62	0.31
33	0.68	0.66	0.33
34	0.72	0.70	0.35
35	0.76	0.72	0.36
36	0.80	0.78	0.39
37	0.86	0.82	0.41
38	0.90	0.88	0.44
39	0.96	0.94	0.47
40	1.02	1.00	0.50
41	1.10	1.08	0.54
42	1.18	1.16	0.58
43	1.28	1.24	0.62
44	1.36	1.34	0.67
45	1.48	1.46	0.73
46	1.62	1.58	0.79
47	1.78	1.74	0.87
48	1.94	1.92	0.96
49	2.16	2.12	1.06
50	2.42	2.38	1.19
51	2.72	2.68	1.34
52	3.12	3.08	1.54
53	3.60	3.56	1.78
54	4.28	4.22	2.11
55	5.20	5.14	2.57
56	6.60	6.54	3.27
57	8.90	8.82	4.41
58	13.52	13.42	6.71
59	27.30	27.14	13.57
60	27.56	27.40	13.70

Table VIII

Rates of contribution to be paid fortnightly by female contributors for units of pension based on a retiring age of 60 years and the age next birthday of the contributor when the obligation to contribute for those units came into existence

Column 1	Column 2	Column 3
Age next Birthday	Contribution for First Two Units where the Obligation to Contribute for those Units came into existence after 2nd November, 1942, and before 14th December, 1959; and Contribution for each Additional Two Units where Contributor is already a Contributor for Two or more Units and the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951	Contribution for each Additional Unit where Contributor is already a Contributor for Two or more Units and the Obligation to Contribute for that Additional Unit came into existence on or after 1st November, 1951, and before 14th December, 1959
	$	$
15	0.24	0.12
16	0.24	0.12
17	0.26	0.13
18	0.28	0.14
19	0.30	0.15
20	0.32	0.16
21	0.36	0.18
22	0.38	0.19
23	0.40	0.20
24	0.42	0.21
25	0.44	0.22
26	0.46	0.23
27	0.48	0.24
28	0.52	0.26
29	0.54	0.27
30	0.58	0.29
31	0.60	0.30
32	0.64	0.32
33	0.68	0.34
34	0.72	0.36
35	0.76	0.38
36	0.80	0.40
37	0.86	0.43
38	0.92	0.46
39	0.98	0.49
40	1.04	0.52
41	1.10	0.55
42	1.18	0.59
43	1.28	0.64
44	1.38	0.69
45	1.50	0.75
46	1.62	0.81
47	1.78	0.89
48	1.96	0.98
49	2.16	1.08
50	2.42	1.21
51	2.74	1.37
52	3.12	1.56
53	3.62	1.81
54	4.30	2.15
55	5.24	2.62
56	6.66	3.33
57	9.00	4.50
58	13.62	6.81
59	27.30	13.65
60	27.56	13.78

Table IX

Rates of contribution to be paid fortnightly by male contributors for units of pension (other than units of pension to which paragraph (a) of subsection (3) of section 23 applies) where the obligation to contribute for those units came into existence on or after 14th December, 1959, and before 1st July, 1962, based on a retiring age of 65 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2
Age next Birthday	Contribution for Each Unit
	$
15	0.11
16	0.11
17	0.12
18	0.12
19	0.13
20	0.14
21	0.14
22	0.15
23	0.16
24	0.16
25	0.17
26	0.18
27	0.19
28	0.20
29	0.21
30	0.22
31	0.23
32	0.24
33	0.25
34	0.27
35	0.28
36	0.30
37	0.31
38	0.33
39	0.35
40	0.37
41	0.39
42	0.42
43	0.44
44	0.47
45	0.50
46	0.54
47	0.58
48	0.63
49	0.68
50	0.73
51	0.80
52	0.87
53	0.96
54	1.06
55	1.18
56	1.33
57	1.51
58	1.74
59	2.04
60	2.46
61	3.09
62	4.13
63	6.19
64	12.30
65	12.82

Table X

Rates of contribution to be paid fortnightly by female contributors for units of pension where the obligation to contribute for those units came into existence on or after 14th December, 1959, and before 1st July, 1962, based on a retiring age of 65 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2
Age next Birthday	Contribution for Each Unit
	$
15	0.08
16	0.08
17	0.09
18	0.10
19	0.11
20	0.12
21	0.13
22	0.14
23	0.15
24	0.16
25	0.17
26	0.18
27	0.19
28	0.20
29	0.21
30	0.22
31	0.23
32	0.24
33	0.25
34	0.27
35	0.28
36	0.30
37	0.31
38	0.33
39	0.35
40	0.37
41	0.39
42	0.42
43	0.44
44	0.47
45	0.50
46	0.54
47	0.58
48	0.62
49	0.67
50	0.72
51	0.78
52	0.85
53	0.94
54	1.03
55	1.15
56	1.29
57	1.47
58	1.70
59	2.00
60	2.41
61	3.03
62	4.05
63	4.06
64	11.99
65	12.13

Table XI

Rates of contribution to be paid fortnightly by male contributors for units of pension (other than units of pension to which paragraph (a) of subsection (3) of section 23 applies), where the obligation to contribute for those units came into existence on or after 14th December, 1959, and before 1st July 1962, based on a retiring age of 60 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2
Age next Birthday	Contribution for Each Unit
	$
15	0.14
16	0.14
17	0.14
18	0.15
19	0.16
20	0.17
21	0.18
22	0.19
23	0.20
24	0.21
25	0.22
26	0.23
27	0.24
28	0.26
29	0.27
30	0.29
31	0.30
32	0.32
33	0.34
34	0.36
35	0.38
36	0.40
37	0.43
38	0.46
39	0.49
40	0.52
41	0.56
42	0.60
43	0.65
44	0.70
45	0.76
46	0.83
47	0.91
48	1.00
49	1.11
50	1.24
51	1.40
52	1.60
53	1.85
54	2.19
55	2.66
56	3.37
57	4.53
58	6.85
59	13.68
60	14.44

Table XII

Rates of contribution to be paid fortnightly by female contributors for units of pension where the obligation to contribute for those units came into existence on or after 14th December, 1959, and before 1st July 1962, based on a retiring age of 60 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2
Age next Birthday	Contribution for Each Unit
	$
15	0.09
16	0.09
17	0.11
18	0.12
19	0.14
20	0.15
21	0.16
22	0.17
23	0.18
24	0.20
25	0.21
26	0.22
27	0.24
28	0.25
29	0.26
30	0.28
31	0.30
32	0.32
33	0.34
34	0.36
35	0.38
36	0.40
37	0.43
38	0.46
39	0.49
40	0.52
41	0.56
42	0.60
43	0.65
44	0.70
45	0.76
46	0.82
47	0.90
48	0.99
49	1.10
50	1.22
51	1.38
52	1.57
53	1.81
54	2.14
55	2.60
56	3.28
57	4.41
58	6.66
59	13.28
60	13.97

Table XIII

Rates of contribution to be paid fortnightly by male contributors for units of pension (other than units of pension to which paragraph (b) of subsection (3) of section 23 applies) where the obligation to contribute to the fund came into existence before 14th December, 1959, but the obligation to contribute for those units had not come into existence before 1st July, 1962, based on a retiring age of 65 years and the age next birthday of the contributor when the obligation to contribute for those units came or comes into existence

Column 1	Column 2
Age next Birthday	Contribution for Each Unit
	$
15	0.08
16	0.08
17	0.08
18	0.09
19	0.10
20	0.10
21	0.11
22	0.11
23	0.12
24	0.13
25	0.14
26	0.14
27	0.15
28	0.16
29	0.17
30	0.18
31	0.19
32	0.20
33	0.21
34	0.23
35	0.25
36	0.26
37	0.27
38	0.29
39	0.31
40	0.33
41	0.35
42	0.37
43	0.40
44	0.43
45	0.46
46	0.49
47	0.53
48	0.57
49	0.62
50	0.67
51	0.74
52	0.81
53	0.89
54	0.99
55	1.11
56	1.25
57	1.42
58	1.64
59	1.93
60	2.33
61	2.91
62	3.88
63	5.81
64	11.49
65	12.18

Table XIV

Rates of contribution to be paid fortnightly by male contributors for units of pension where the obligation to contribute to the fund came into existence on or after 14th December, 1959, but the obligation to contribute for those units had not come into existence before 1st July, 1962, based on a retiring age of 65 years and the age next birthday of the contributor when the obligation to contribute for those units came or comes into existence

Column 1	Column 2
Age next Birthday	Contribution for Each Unit
	$
15	0.08
16	0.08
17	0.08
18	0.09
19	0.09
20	0.10
21	0.11
22	0.11
23	0.12
24	0.13
25	0.13
26	0.14
27	0.15
28	0.16
29	0.17
30	0.18
31	0.19
32	0.20
33	0.21
34	0.22
35	0.24
36	0.25
37	0.27
38	0.28
39	0.30
40	0.32
41	0.34
42	0.37
43	0.40
44	0.42
45	0.45
46	0.48
47	0.52
48	0.56
49	0.61
50	0.66
51	0.72
52	0.80
53	0.88
54	0.97
55	1.09
56	1.23
57	1.40
58	1.62
59	1.90
60	2.29
61	2.87
62	3.83
63	5.73
64	11.35
65	12.03

Table XV

Rates of contribution to be paid fortnightly by female contributors for units of pension where the obligation to contribute for those units had not come into existence before 1st July, 1962, based on a retiring age of 65 years and the age next birthday of the contributor when that obligation came or comes into existence

Column 1	Column 2
Age next Birthday	Contribution for Each Unit
	$
15	0.06
16	0.06
17	0.07
18	0.07
19	0.08
20	0.09
21	0.10
22	0.11
23	0.12
24	0.12
25	0.13
26	0.14
27	0.15
28	0.16
29	0.17
30	0.18
31	0.19
32	0.20
33	0.21
34	0.23
35	0.24
36	0.25
37	0.27
38	0.29
39	0.30
40	0.32
41	0.34
42	0.37
43	0.39
44	0.42
45	0.45
46	0.48
47	0.52
48	0.56
49	0.60
50	0.65
51	0.71
52	0.78
53	0.86
54	0.95
55	1.06
56	1.20
57	1.36
58	1.58
59	1.86
60	2.25
61	2.82
62	3.77
63	5.64
64	11.11
65	11.56

Table XVI

Rates of contribution to be paid fortnightly by male contributors for units of pension (other than units of pension to which paragraph (b) of subsection (3) of section 23 applies) where the obligation to contribute to the fund came into existence before 14th December, 1959, but the obligation to contribute for those units had not come into existence before 1st July, 1962, based on a retiring age of 60 years and the age next birthday of the contributor when the obligation to contribute for those units came or comes into existence

Column 1	Column 2
Age next Birthday	Contribution for Each Unit
	$
15	0.10
16	0.10
17	0.11
18	0.11
19	0.12
20	0.13
21	0.14
22	0.15
23	0.16
24	0.17
25	0.18
26	0.19
27	0.20
28	0.21
29	0.22
30	0.24
31	0.25
32	0.27
33	0.29
34	0.31
35	0.33
36	0.35
37	0.37
38	0.40
39	0.43
40	0.46
41	0.50
42	0.54
43	0.58
44	0.63
45	0.69
46	0.75
47	0.83
48	0.91
49	1.02
50	1.14
51	1.29
52	1.48
53	1.72
54	2.04
55	2.47
56	3.13
57	4.22
58	6.37
59	12.71
60	13.59

Table XVII

Rates of contribution to be paid fortnightly by male contributors for units of pension where the obligation to contribute to the fund came into existence on or after 14th December, 1959, but the obligation to contribute for those units had not come into existence before 1st July, 1962, based on a retiring age of 60 years and the age next birthday of the contributor when the obligation to contribute for those units came or comes into existence

Column 1	Column 2
Age next Birthday	Contribution for Each Unit
	$
15	0.10
16	0.10
17	0.11
18	0.11
19	0.12
20	0.13
21	0.14
22	0.14
23	0.15
24	0.16
25	0.17
26	0.18
27	0.20
28	0.21
29	0.22
30	0.24
31	0.25
32	0.27
33	0.28
34	0.30
35	0.32
36	0.35
37	0.37
38	0.40
39	0.42
40	0.46
41	0.49
42	0.53
43	0.57
44	0.62
45	0.68
46	0.75
47	0.82
48	0.90
49	1.01
50	1.13
51	1.28
52	1.46
53	1.70
54	2.01
55	2.45
56	3.10
57	4.17
58	6.30
59	12.58
60	13.45

Table XVIII

Rates of contribution to be paid fortnightly by female contributors for units of pension where the obligation to contribute for those units had not come into existence before 1st July, 1962, based on a retiring age of 60 years and the age next birthday of the contributor when that obligation came or comes into existence

Column 1	Column 2
Age next Birthday	Contribution for Each Unit
	$
15	0.07
16	0.07
17	0.08
18	0.09
19	0.10
20	0.11
21	0.12
22	0.13
23	0.14
24	0.16
25	0.17
26	0.18
27	0.19
28	0.20
29	0.22
30	0.23
31	0.25
32	0.27
33	0.28
34	0.30
35	0.33
36	0.35
37	0.37
38	0.40
39	0.43
40	0.46
41	0.50
42	0.54
43	0.58
44	0.63
45	0.68
46	0.75
47	0.82
48	0.91
49	1.01
50	1.13
51	1.27
52	1.45
53	1.68
54	1.99
55	2.41
56	3.05
57	4.10
58	6.20
59	12.37
60	13.18

Fourth Schedule

Section 23(3)

Rates of contribution to be paid fortnightly by male contributors for units of pension to which paragraph (a) of subsection (3) of section 23 applies, based on the age next birthday of the contributor when the obligation to contribute for those units came into existence

Column 1	Column 2
	Contribution for each Additional Unit, based on Retiring Age of—
Age next Birthday	65 years	60 years
	$	$
15	0.10	0.13
16	0.10	0.13
17	0.11	0.14
18	0.11	0.14
19	0.12	0.15
20	0.13	0.16
21	0.13	0.17
22	0.14	0.18
23	0.15	0.19
24	0.15	0.20
25	0.16	0.21
26	0.17	0.22
27	0.18	0.23
28	0.19	0.24
29	0.19	0.26
30	0.20	0.27
31	0.21	0.29
32	0.23	0.30
33	0.24	0.32
34	0.25	0.34
35	0.26	0.36
36	0.28	0.38
37	0.29	0.41
38	0.31	0.43
39	0.32	0.46
40	0.34	0.49
41	0.37	0.53
42	0.39	0.57
43	0.41	0.61
44	0.44	0.66
45	0.47	0.72
46	0.50	0.79
47	0.54	0.86
48	0.59	0.95
49	0.63	1.06
50	0.69	1.18
51	0.75	1.34
52	0.82	1.53
53	0.90	1.77
54	1.00	2.10
55	1.11	2.55
56	1.25	3.23
57	1.43	4.36
58	1.65	6.59
59	1.94	13.20
60	2.34	13.96
61	2.94
62	3.93
63	5.91
64	11.77
65	12.32

Sixth Schedule—Reduction in rates of contribution

Rates of contribution to be paid fortnightly by male contributors for units of pension to which paragraph (b) of subsection (3) of section 23 applies, based on the age next birthday of the contributor when the obligation to contribute for those units comes into existence

Column 1	Column 2
	Contribution for each Additional Unit, based on Retiring Age of—
Age next Birthday	65 years	60 years
	$	$
15	0.07	0.09
16	0.07	0.09
17	0.07	0.10
18	0.08	0.10
19	0.08	0.11
20	0.09	0.12
21	0.09	0.12
22	0.10	0.13
23	0.11	0.14
24	0.11	0.15
25	0.12	0.16
26	0.13	0.17
27	0.13	0.18
28	0.14	0.19
29	0.15	0.20
30	0.16	0.22
31	0.17	0.23
32	0.18	0.24
33	0.19	0.26
34	0.20	0.28
35	0.21	0.30
36	0.23	0.32
37	0.24	0.34
38	0.26	0.37
39	0.27	0.39
40	0.29	0.42
41	0.31	0.46
42	0.33	0.49
43	0.36	0.54
44	0.38	0.58
45	0.41	0.64
46	0.44	0.70
47	0.48	0.77
48	0.51	0.85
49	0.56	0.94
50	0.61	1.06
51	0.67	1.20
52	0.73	1.38
53	0.81	1.60
54	0.90	1.90
55	1.01	2.32
56	1.14	2.94
57	1.30	3.96
58	1.51	6.00
59	1.77	12.00
60	2.14	12.87
61	2.69
62	3.60
63	5.40
64	10.73
65	11.41

Fifth Schedule

Section 26

Rates of additional contribution, in respect of each unit of pension, to be paid fortnightly by male contributors for an additional widow’s pension, based on the age next birthday of the contributor on 17th December, 1959

Column 1	Column 2
	Additional Contribution in respect of each Unit, where the Maximum Age for Retirement in respect of that Unit is—
Age next Birthday	65 years	60 years
	$	$
15, 16, 17, 18, or 19	Nil	Nil
20	0.01	0.01
21	0.01	0.01
22	0.01	0.01
23	0.01	0.01
24	0.01	0.01
25	0.01	0.01
26	0.01	0.01
27	0.01	0.01
28	0.01	0.01
29	0.01	0.01
30	0.01	0.01
31	0.01	0.01
32	0.01	0.01
33	0.01	0.01
34	0.01	0.01
35	0.02	0.02
36	0.02	0.02
37	0.02	0.02
38	0.02	0.02
39	0.02	0.02
40	0.02	0.02
41	0.02	0.02
42	0.02	0.02
43	0.02	0.03
44	0.03	0.03
45	0.03	0.03
46	0.03	0.03
47	0.03	0.03
48	0.03	0.04
49	0.03	0.04
50	0.04	0.04
51	0.04	0.05
52	0.04	0.06
53	0.05	0.06
54	0.05	0.07
55	0.05	0.09
56	0.06	0.11
57	0.07	0.14
58	0.08	0.20
59	0.09	0.39
60	0.10	0.39
61	0.12	0.41
62	0.16	0.44
63	0.23	0.46
64	0.43	0.49
65	0.43	0.56
66	0.43	0.56

Section 23(1)

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by male contributors (other than contributors who have elected that section 26 shall not apply to them) for units of pension where the obligation to contribute for those units existed on or before 2nd November, 1942, based on a retiring age of 65 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2	Column 3	Column 4
Age next Birthday	Reduction in Contribution for First Two Units	Reduction in Contribution for Additional Unit where Contributor did not become liable to Contribute for other Additional Units at the same time; and Reduction in Contribution for One of a number of Additional Units for which Contributor became liable to Contribute at the same time, being a number that is not two or a multiple of two	Reduction in Contribution for each Additional Two Units included in a number of Additional Units for which Contributor became liable to Contribute at the same time, excluding any Unit to which Column 3 of this Table applies
	$	$	$
15	0.08	0.03	0.06
16	0.08	0.03	0.06
17	0.08	0.03	0.06
18	0.10	0.03	0.06
19	0.08	0.03	0.06
20	0.10	0.03	0.06
21	0.10	0.03	0.06
22	0.10	0.03	0.06
23	0.10	0.03	0.06
24	0.10	0.03	0.06
25	0.12	0.04	0.08
26	0.12	0.04	0.08
27	0.12	0.04	0.08
28	0.12	0.04	0.08
29	0.14	0.04	0.08
30	0.14	0.04	0.08
31	0.14	0.04	0.08
32	0.14	0.04	0.08
33	0.14	0.04	0.08
34	0.14	0.04	0.08
35	0.14	0.04	0.08
36	0.14	0.04	0.08
37	0.14	0.04	0.08
38	0.14	0.04	0.08
39	0.14	0.04	0.08
40	0.14	0.04	0.08
41	0.16	0.04	0.08
42	0.16	0.04	0.08
43	0.16	0.05	0.10
44	0.16	0.05	0.10
45	0.16	0.05	0.10
46	0.16	0.05	0.10
47	0.16	0.05	0.10
48	0.16	0.06	0.12
49	0.16	0.06	0.12
50	0.18	0.06	0.12
51	0.18	0.07	0.14
52	0.18	0.07	0.14
53	0.20	0.09	0.18
54	0.20	0.09	0.18
55	0.22	0.10	0.20
56	0.24	0.11	0.22
57	0.26	0.12	0.24
58	0.30	0.13	0.26
59	0.32	0.15	0.30
60	0.40	0.18	0.36
61	0.46	0.21	0.42
62	0.64	0.30	0.60
63	0.92	0.44	0.88
64	1.92	0.92	1.84
65	1.56	0.74	1.48

Seventh Schedule—Factors applicable under section 44

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by male contributors (being contributors who have elected that section 26 shall not apply to them) for units of pension where the obligation to contribute for those units existed on or before 2nd November, 1942, based on a retiring age of 65 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2	Column 3	Column 4
Age next Birthday	Reductions in Contribution for First Two Units	Reduction in Contribution for Additional Unit where Contributor did not become liable to Contribute for other Additional Units at the same time; and Reduction in Contribution for One of a number of Additional Units for which Contributor became liable to Contribute at the same time, being a number that is not two or a multiple of two	Reduction in Contribution for each Additional Two Units included in a number of Additional Units for which Contributor became liable to Contribute at the same time, excluding any Unit to which Column 3 of this Table applies
	$	$	$
15	0.08	0.03	0.06
16	0.08	0.03	0.06
17	0.08	0.03	0.06
18	0.10	0.03	0.06
19	0.10	0.04	0.08
20	0.10	0.03	0.06
21	0.10	0.03	0.06
22	0.10	0.03	0.06
23	0.10	0.03	0.06
24	0.10	0.03	0.06
25	0.10	0.03	0.06
26	0.10	0.03	0.06
27	0.12	0.04	0.08
28	0.12	0.04	0.08
29	0.14	0.04	0.08
30	0.14	0.04	0.08
31	0.14	0.04	0.08
32	0.16	0.05	0.10
33	0.16	0.05	0.10
34	0.16	0.05	0.10
35	0.16	0.05	0.10
36	0.16	0.05	0.10
37	0.16	0.05	0.10
38	0.16	0.05	0.10
39	0.16	0.05	0.10
40	0.16	0.05	0.10
41	0.18	0.05	0.10
42	0.18	0.05	0.10
43	0.18	0.06	0.12
44	0.18	0.06	0.12
45	0.20	0.07	0.14
46	0.20	0.07	0.14
47	0.20	0.07	0.14
48	0.20	0.08	0.16
49	0.20	0.08	0.16
50	0.22	0.08	0.16
51	0.22	0.09	0.18
52	0.22	0.09	0.18
53	0.24	0.11	0.22
54	0.24	0.11	0.22
55	0.26	0.12	0.24
56	0.30	0.14	0.28
57	0.34	0.16	0.32
58	0.36	0.16	0.32
59	0.42	0.20	0.40
60	0.50	0.23	0.46
61	0.60	0.28	0.56
62	0.78	0.37	0.74
63	1.14	0.55	1.10
64	2.36	1.14	2.28
65	1.96	0.94	1.88

Table III

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by female contributors for units of pension where the obligation to contribute for those units existed on or before 2nd November, 1942, based on a retiring age of 65 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2	Column 3
Age next Birthday	Reduction in Contribution for First Two Units; and Reduction in Contribution for each Additional Two Units included in a number of Additional Units for which Contributor became liable to Contribute at the same time, excluding any Unit to which Column 3 of this Table applies	Reduction in Contribution for Additional Unit where Contributor did not become liable to Contribute for other Additional Units at the same time; and Reduction in Contribution for One of a number of Additional Units for which Contributor became liable to Contribute at the same time, being a number that is not two or a multiple of two
	$	$
15	0.04	0.02
16	0.04	0.02
17	0.04	0.02
18	0.04	0.02
19	0.04	0.02
20	0.04	0.02
21	0.04	0.02
22	0.04	0.02
23	0.04	0.02
24	0.04	0.02
25	0.04	0.02
26	0.04	0.02
27	0.04	0.02
28	0.04	0.02
29	0.04	0.02
30	0.04	0.02
31	0.04	0.02
32	0.06	0.03
33	0.06	0.03
34	0.06	0.03
35	0.06	0.03
36	0.06	0.03
37	0.06	0.03
38	0.06	0.03
39	0.08	0.04
40	0.08	0.04
41	0.08	0.04
42	0.08	0.04
43	0.08	0.04
44	0.08	0.04
45	0.08	0.04
46	0.08	0.04
47	0.10	0.05
48	0.12	0.06
49	0.12	0.06
50	0.12	0.06
51	0.12	0.06
52	0.14	0.07
53	0.16	0.08
54	0.16	0.08
55	0.18	0.09
56	0.20	0.10
57	0.22	0.11
58	0.26	0.13
59	0.30	0.15
60	0.36	0.18
61	0.42	0.21
62	0.58	0.29
63	0.86	0.43
64	1.78	0.89
65	1.28	0.64

Table IV

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by male contributors (other than contributors who have elected that section 26 shall not apply to them) for units of pension where the obligation to contribute for those units existed on or before 2nd November, 1942, based on a retiring age of 60 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2	Column 3	Column 4
Age next Birthday	Reduction in Contribution for First Two Units	Reduction in Contribution for Additional Unit where Contributor did not become liable to Contribute for other Additional Units at the same time; and Reduction in Contribution for One of a number of Additional Units for which Contributor became liable to Contribute at the same time, being a number that is not two or a multiple of two	Reduction in Contribution for each Additional Two Units included in a number of Additional Units for which Contributor became liable to Contribute at the same time, excluding any Unit to which Column 3 of this Table applies
	$	$	$
15	0.10	0.04	0.08
16	0.08	0.03	0.06
17	0.08	0.03	0.06
18	0.10	0.03	0.06
19	0.10	0.03	0.06
20	0.08	0.03	0.06
21	0.08	0.03	0.06
22	0.10	0.03	0.06
23	0.12	0.04	0.08
24	0.12	0.04	0.08
25	0.12	0.04	0.08
26	0.14	0.04	0.08
27	0.14	0.04	0.08
28	0.14	0.04	0.08
29	0.12	0.04	0.08
30	0.14	0.05	0.10
31	0.16	0.05	0.10
32	0.16	0.05	0.10
33	0.16	0.05	0.10
34	0.16	0.05	0.10
35	0.16	0.05	0.10
36	0.16	0.05	0.10
37	0.18	0.05	0.10
38	0.18	0.06	0.12
39	0.18	0.06	0.12
40	0.18	0.06	0.12
41	0.18	0.06	0.12
42	0.20	0.06	0.12
43	0.20	0.07	0.14
44	0.20	0.07	0.14
45	0.20	0.07	0.14
46	0.20	0.07	0.14
47	0.22	0.08	0.16
48	0.24	0.09	0.18
49	0.26	0.10	0.20
50	0.28	0.11	0.22
51	0.32	0.13	0.26
52	0.34	0.14	0.28
53	0.40	0.17	0.34
54	0.44	0.19	0.38
55	0.52	0.23	0.46
56	0.64	0.29	0.58
57	0.84	0.38	0.76
58	1.22	0.56	1.12
59	2.48	1.16	2.32
60	2.14	0.99	1.98

Table V

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by male contributors (being contributors who have elected that section 26 shall not apply to them) for units of pension where the obligation to contribute for those units existed on or before 2nd November, 1942, based on a retiring age of 60 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2	Column 3	Column 4
Age next Birthday	Reduction in Contribution for First Two Units	Reduction in Contribution for Additional Unit where Contributor did not become liable to Contribute for other Additional Units at the same time; and Reduction in Contribution for One of a number of Additional Units for which Contributor became liable to Contribute at the same time, being a number that is not two or a multiple of two	Reduction in Contribution for each Additional Two Units included in a number of Additional Units for which Contributor became liable to Contribute at the same time, excluding any Unit to which Column 3 of this Table applies
	$	$	$
15	0.12	0.05	0.10
16	0.10	0.04	0.08
17	0.10	0.04	0.08
18	0.12	0.04	0.08
19	0.12	0.04	0.08
20	0.10	0.04	0.08
21	0.10	0.04	0.08
22	0.12	0.04	0.08
23	0.12	0.04	0.08
24	0.12	0.04	0.08
25	0.12	0.04	0.08
26	0.14	0.04	0.08
27	0.14	0.04	0.08
28	0.14	0.04	0.08
29	0.14	0.05	0.10
30	0.16	0.06	0.12
31	0.18	0.06	0.12
32	0.18	0.06	0.12
33	0.18	0.06	0.12
34	0.18	0.06	0.12
35	0.18	0.06	0.12
36	0.18	0.06	0.12
37	0.20	0.06	0.12
38	0.20	0.07	0.14
39	0.20	0.07	0.14
40	0.20	0.07	0.14
41	0.20	0.07	0.14
42	0.22	0.07	0.14
43	0.22	0.08	0.16
44	0.24	0.09	0.18
45	0.24	0.09	0.18
46	0.24	0.09	0.18
47	0.28	0.11	0.22
48	0.28	0.11	0.22
49	0.30	0.12	0.24
50	0.34	0.14	0.28
51	0.36	0.15	0.30
52	0.40	0.17	0.34
53	0.46	0.20	0.40
54	0.54	0.24	0.48
55	0.62	0.28	0.56
56	0.74	0.34	0.68
57	0.98	0.45	0.90
58	1.44	0.67	1.34
59	2.90	1.37	2.74
60	2.56	1.20	2.40

Table VI

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by female contributors for units of pension where the obligation to contribute for those units existed on or before 2nd November, 1942, based on a retiring age of 60 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2	Column 3
Age next Birthday	Reduction in Contribution for First Two Units; and Reduction in Contribution for each Additional Two Units included in a number of Additional Units for which Contributor became liable to Contribute at the same time, excluding any Unit to which Column 3 of this Table applies	Reduction in Contribution for Additional Unit where Contributor did not become liable to Contribute for other Additional Units at the same time; and Reduction in Contribution for One of a number of Additional Units for which Contributor became liable to Contribute at the same time, being a number that is not two or a multiple of two
	$	$
15	0.06	0.03
16	0.06	0.03
17	0.06	0.03
18	0.06	0.03
19	0.06	0.03
20	0.06	0.03
21	0.06	0.03
22	0.06	0.03
23	0.06	0.03
24	0.06	0.03
25	0.06	0.03
26	0.06	0.03
27	0.06	0.03
28	0.06	0.03
29	0.06	0.03
30	0.08	0.04
31	0.08	0.04
32	0.08	0.04
33	0.08	0.04
34	0.08	0.04
35	0.08	0.04
36	0.08	0.04
37	0.08	0.04
38	0.08	0.04
39	0.08	0.04
40	0.10	0.05
41	0.12	0.06
42	0.12	0.06
43	0.12	0.06
44	0.12	0.06
45	0.12	0.06
46	0.12	0.06
47	0.14	0.07
48	0.18	0.09
49	0.18	0.09
50	0.20	0.10
51	0.22	0.11
52	0.28	0.14
53	0.30	0.15
54	0.36	0.18
55	0.42	0.21
56	0.52	0.26
57	0.70	0.35
58	1.04	0.52
59	2.08	1.04
60	1.80	0.90

Table VII

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by male contributors (other than contributors who have elected that section 26 shall not apply to them) for units of pension based on a retiring age of 65 years and the age next birthday of the contributor when the obligation to contribute for those units came into existence

Column 1	Column 2	Column 3	Column 4
Age next Birthday	Reduction in Contribution for First Two Units where the Obligation to Contribute for those Units came into existence after 2nd November, 1942, and before 14th December, 1959	Reduction in Contribution for— (a) Additional Unit where Contributor did not become liable to Contribute for other Additional Units at the same time and the Obligation to Contribute for that Additional Unit came into existence after 2nd November, 1942, and before 1st November, 1951; (b) One of a number of Additional Units for which Contributor became liable to Contribute at the same time, being a number that is not two or a multiple of two, where the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951; and (c) Each Additional Unit where the Obligation to Contribute for that Additional Unit came into existence on or after 1st November, 1951, and before 14th December, 1959	Reduction in Contribution for each Additional Two Units included in a number of Additional Units for which Contributor became liable to Contribute at the same time, excluding any Unit to which Column 3 of this Table applies, where the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951
	$	$	$
15	0.08	0.03	0.06
16	0.08	0.03	0.06
17	0.08	0.03	0.06
18	0.08	0.03	0.06
19	0.08	0.03	0.06
20	0.08	0.03	0.06
21	0.08	0.03	0.06
22	0.08	0.04	0.08
23	0.08	0.04	0.08
24	0.10	0.04	0.08
25	0.10	0.04	0.08
26	0.10	0.04	0.08
27	0.10	0.04	0.08
28	0.10	0.04	0.08
29	0.10	0.04	0.08
30	0.10	0.04	0.08
31	0.10	0.04	0.08
32	0.10	0.04	0.08
33	0.10	0.04	0.08
34	0.10	0.04	0.08
35	0.10	0.04	0.08
36	0.10	0.04	0.08
37	0.10	0.04	0.08
38	0.10	0.04	0.08
39	0.10	0.04	0.08
40	0.10	0.04	0.08
41	0.10	0.04	0.08
42	0.12	0.04	0.08
43	0.12	0.04	0.08
44	0.14	0.05	0.10
45	0.12	0.05	0.10
46	0.12	0.05	0.10
47	0.14	0.06	0.12
48	0.14	0.06	0.12
49	0.16	0.06	0.12
50	0.18	0.07	0.14
51	0.18	0.08	0.16
52	0.20	0.09	0.18
53	0.22	0.09	0.18
54	0.24	0.10	0.20
55	0.26	0.11	0.22
56	0.28	0.13	0.26
57	0.32	0.14	0.28
58	0.34	0.16	0.32
59	0.42	0.19	0.38
60	0.48	0.22	0.44
61	0.58	0.27	0.54
62	0.78	0.37	0.74
63	1.16	0.55	1.10
64	2.34	1.11	2.22
65	1.88	0.89	1.78

Table VIII

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by male contributors (being contributors who have elected that section 26 shall not apply to them) for units of pension based on a retiring age of 65 years and the age next birthday of the contributor when the obligation to contribute for those units came into existence

Column 1	Column 2	Column 3	Column 4
Age next Birthday	Reduction in Contribution for First Two Units where the Obligation to Contribute for those Units came into existence after 2nd November, 1942, and before 14th December, 1959	Reduction in Contribution for— (a) Additional Unit where Contributor did not become liable to Contribute for other Additional Units at the same time and the Obligation to Contribute for that Additional Unit came into existence after 2nd November, 1942, and before 1st November, 1951; (b) One of a number of Additional Units for which Contributor became liable to Contribute at the same time, being a number that is not two or a multiple of two, where the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951; and (c) Each Additional Unit where the Obligation to Contribute for that Additional Unit came into existence on or after 1st November, 1951, and before 14th December, 1959	Reduction in Contribution for each Additional Two Units included in a number of Additional Units for which Contributor became liable to Contribute at the same time, excluding any Unit to which Column 3 of this Table applies, where the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951
	$	$	$
15	0.08	0.03	0.06
16	0.08	0.03	0.06
17	0.08	0.03	0.06
18	0.08	0.03	0.06
19	0.08	0.03	0.06
20	0.08	0.03	0.06
21	0.08	0.03	0.06
22	0.08	0.04	0.08
23	0.08	0.04	0.08
24	0.10	0.04	0.08
25	0.10	0.04	0.08
26	0.10	0.04	0.08
27	0.10	0.04	0.08
28	0.10	0.04	0.08
29	0.10	0.04	0.08
30	0.12	0.05	0.10
31	0.12	0.05	0.10
32	0.12	0.05	0.10
33	0.12	0.05	0.10
34	0.12	0.05	0.10
35	0.12	0.05	0.10
36	0.12	0.05	0.10
37	0.14	0.06	0.12
38	0.14	0.06	0.12
39	0.14	0.06	0.12
40	0.14	0.06	0.12
41	0.14	0.06	0.12
42	0.16	0.06	0.12
43	0.16	0.06	0.12
44	0.16	0.06	0.12
45	0.16	0.07	0.14
46	0.16	0.07	0.14
47	0.18	0.08	0.16
48	0.18	0.08	0.16
49	0.20	0.08	0.16
50	0.22	0.09	0.18
51	0.22	0.10	0.20
52	0.22	0.10	0.20
53	0.28	0.12	0.24
54	0.28	0.12	0.24
55	0.32	0.14	0.28
56	0.34	0.16	0.32
57	0.40	0.18	0.36
58	0.42	0.20	0.40
59	0.52	0.24	0.48
60	0.62	0.29	0.58
61	0.72	0.34	0.68
62	0.96	0.46	0.92
63	1.42	0.68	1.36
64	2.84	1.36	2.72
65	2.34	1.12	2.24

Table IX

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by female contributors for units of pension based on a retiring age of 65 years and the age next birthday of the contributor when the obligation to contribute for those units came into existence

Column 1	Column 2	Column 3
Age next Birthday	Reduction in Contribution for— (a) First Two Units where Obligation to Contribute for those Units came into existence after 2nd November, 1942, and before 14th December, 1959; and (b) Each Additional Two Units included in a number of Additional Units for which Contributor became liable to Contribute at the same time, excluding any Unit to which Column 3 of this Table applies, where the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951	Reduction in Contribution for— (a) Additional Unit where Contributor did not become liable to Contribute for other Additional Units at the same time and the Obligation to Contribute for that Additional Unit came into existence after 2nd November, 1942, and before 1st November, 1951; (b) One of a number of Additional Units for which Contributor became liable to Contribute at the same time, being a number that is not two or a multiple of two, where the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951; and (c) Each Additional Unit where the Obligation to Contribute for that Additional Unit came into existence on or after 1st November, 1951, and before 14th December, 1959
	$	$
15	0.06	0.03
16	0.06	0.03
17	0.06	0.03
18	0.06	0.03
19	0.06	0.03
20	0.06	0.03
21	0.06	0.03
22	0.06	0.03
23	0.06	0.03
24	0.06	0.03
25	0.08	0.04
26	0.08	0.04
27	0.08	0.04
28	0.08	0.04
29	0.08	0.04
30	0.08	0.04
31	0.08	0.04
32	0.08	0.04
33	0.10	0.05
34	0.10	0.05
35	0.10	0.05
36	0.10	0.05
37	0.10	0.05
38	0.10	0.05
39	0.12	0.06
40	0.12	0.06
41	0.12	0.06
42	0.12	0.06
43	0.12	0.06
44	0.12	0.06
45	0.12	0.06
46	0.12	0.06
47	0.12	0.06
48	0.16	0.08
49	0.16	0.08
50	0.18	0.09
51	0.18	0.09
52	0.20	0.10
53	0.22	0.11
54	0.24	0.12
55	0.28	0.14
56	0.32	0.16
57	0.36	0.18
58	0.42	0.21
59	0.48	0.24
60	0.60	0.30
61	0.72	0.36
62	0.92	0.46
63	1.26	0.63
64	2.44	1.22
65	1.74	0.87

Table X

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by male contributors (other than contributors who have elected that section 26 shall not apply to them) for units of pension based on a retiring age of 60 years and the age next birthday of the contributor when the obligation to contribute for those units came into existence

Column 1	Column 2	Column 3		Column 4
Age next Birthday	Reduction in Contribution for First Two Units where the Obligation to Contribute for those Units came into existence after 2nd November, 1942, and before 14th December, 1959	Reduction in Contribution for— (a) Additional Unit where Contributor did not become liable to Contribute for other Additional Units at the same time and the Obligation to Contribute for that Additional Unit came into existence after 2nd November, 1942, and before 1st November, 1951; (b) One of a number of Additional Units for which Contributor became liable to Contribute at the same time, being a number that is not two or a multiple of two, where the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951; and (c) Each Additional Unit where the Obligation to Contribute for that Additional Unit came into existence on or after 1st November, 1951, and before 14th December, 1959		Reduction in Contribution for each Additional Two Units included in a number of Additional Units for which Contributor became liable to Contribute at the same time, excluding any Unit to which Column 3 of this Table applies, where the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951
	$	$		$
15	0.10	0.05		0.10
16	0.08	0.04		0.08
17	0.10	0.04		0.08
18	0.10	0.04		0.08
19	0.10	0.04		0.08
20	0.10	0.04		0.08
21	0.10	0.04		0.08
22	0.10	0.04		0.08
23	0.10	0.04		0.08
24	0.10	0.04		0.08
25	0.10	0.04		0.08
26	0.12	0.05		0.10
27	0.12	0.05		0.10
28	0.12	0.05		0.10
29	0.12	0.05		0.10
30	0.12	0.05		0.10
31	0.12	0.05		0.10
32	0.12	0.05		0.10
33	0.12	0.05		0.10
34	0.14	0.06		0.12
35	0.14	0.05		0.10
36	0.14	0.06		0.12
37	0.16	0.06		0.12
38	0.14	0.06		0.12
39	0.16	0.07		0.14
40	0.16	0.07		0.14
41	0.16	0.07		0.14
42	0.16	0.07		0.14
43	0.18	0.07		0.14
44	0.18	0.08		0.16
45	0.18	0.08		0.16
46	0.22	0.09		0.18
47	0.22	0.09		0.18
48	0.24	0.11		0.22
49	0.28	0.12		0.24
50	0.32	0.14		0.28
51	0.34	0.15		0.30
52	0.36	0.16		0.32
53	0.44	0.20		0.40
54	0.50	0.22		0.44
55	0.60	0.27		0.54
56	0.74	0.34	0.68
57	0.96	0.44	0.88
58	1.42	0.66	1.32
59	2.84	1.34	2.68
60	2.44	1.14	2.28

Table XI

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by male contributors (being contributors who have elected that section 26 shall not apply to them) for units of pension based on a retiring age of 60 years and the age next birthday of the contributor when the obligation to contribute for those units came into existence

Column 1	Column 2	Column 3	Column 4
Age next Birthday	Reduction in Contribution for First Two Units where the Obligation to Contribute for those Units came into existence after 2nd November, 1942, and before 14th December, 1959	Reduction in Contribution for— (a) Additional Unit where Contributor did not become liable to Contribute for other Additional Units at the same time and the Obligation to Contribute for that Additional Unit came into existence after 2nd November, 1942, and before 1st November, 1951; (b) One of a number of Additional Units for which Contributor became liable to Contribute at the same time, being a number that is not two or a multiple of two, where the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951; and (c) Each Additional Unit where the Obligation to Contribute for that Additional Unit came into existence on or after 1st November, 1951, and before 14th December, 1959	Reduction in Contribution for each Additional Two Units included in a number of Additional Units for which Contributor became liable to Contribute at the same time, excluding any Unit to which Column 3 of this Table applies, where the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951
	$	$	$
15	0.10	0.05	0.10
16	0.08	0.04	0.08
17	0.10	0.04	0.08
18	0.10	0.04	0.08
19	0.10	0.04	0.08
20	0.10	0.04	0.08
21	0.10	0.04	0.08
22	0.10	0.04	0.08
23	0.10	0.04	0.08
24	0.12	0.05	0.10
25	0.12	0.05	0.10
26	0.12	0.05	0.10
27	0.12	0.05	0.10
28	0.12	0.05	0.10
29	0.14	0.06	0.12
30	0.14	0.06	0.12
31	0.14	0.06	0.12
32	0.14	0.06	0.12
33	0.14	0.06	0.12
34	0.14	0.06	0.12
35	0.16	0.06	0.12
36	0.16	0.07	0.14
37	0.18	0.07	0.14
38	0.18	0.08	0.16
39	0.18	0.08	0.16
40	0.18	0.08	0.16
41	0.18	0.08	0.16
42	0.18	0.08	0.16
43	0.22	0.09	0.18
44	0.22	0.10	0.20
45	0.22	0.10	0.20
46	0.26	0.11	0.22
47	0.28	0.12	0.24
48	0.28	0.13	0.26
49	0.32	0.14	0.28
50	0.36	0.16	0.32
51	0.38	0.17	0.34
52	0.44	0.20	0.40
53	0.50	0.23	0.46
54	0.60	0.27	0.54
55	0.72	0.33	0.66
56	0.86	0.40	0.80
57	1.14	0.53	1.06
58	1.68	0.79	1.58
59	3.32	1.58	3.16
60	2.92	1.38	2.76

Table XII

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by female contributors for units of pension based on a retiring age of 60 years and the age next birthday of the contributor when the obligation to contribute for those units came into existence

Column 1	Column 2	Column 3
Age next birthday	Reduction in Contribution for— (a) First Two Units where the Obligation to Contribute for those Units came into existence after 2nd November, 1942, and before 14th December, 1959; and (b) Each Additional Two Units included in a number of Additional Units for which Contributor became liable to Contribute at the same time, excluding any Unit to which Column 3 of this Table applies, where the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951	Reduction in Contribution for— (a) Additional Unit where Contributor did not become liable to Contribute for other Additional Units at the same time and the Obligation to Contribute for that Additional Unit came into existence after 2nd November, 1942, and before 1st November 1951; (b) One of a number of Additional Units for which Contributor became liable to Contribute at the same time, being a number that is not two or a multiple of two, where the Obligation to Contribute for those Additional Units came into existence after 2nd November, 1942, and before 1st November, 1951; and (c) Each Additional Unit where the Obligation to Contribute for that Additional Unit came into existence on or after 1st November, 1951, and before 14th December, 1959
	$	$
15	0.08	0.04
16	0.08	0.04
17	0.08	0.04
18	0.08	0.04
19	0.08	0.04
20	0.08	0.04
21	0.10	0.05
22	0.10	0.05
23	0.10	0.05
24	0.10	0.05
25	0.10	0.05
26	0.10	0.05
27	0.10	0.05
28	0.10	0.05
29	0.10	0.05
30	0.12	0.06
31	0.12	0.06
32	0.12	0.06
33	0.12	0.06
34	0.12	0.06
35	0.12	0.06
36	0.12	0.06
37	0.12	0.06
38	0.12	0.06
39	0.12	0.06
40	0.14	0.07
41	0.14	0.07
42	0.14	0.07
43	0.16	0.08
44	0.16	0.08
45	0.18	0.09
46	0.18	0.09
47	0.20	0.10
48	0.22	0.11
49	0.24	0.12
50	0.28	0.14
51	0.30	0.15
52	0.36	0.18
53	0.40	0.20
54	0.46	0.23
55	0.54	0.27
56	0.68	0.34
57	0.92	0.46
58	1.32	0.66
59	2.60	1.30
60	2.22	1.11

Table XIII

Reductions in fortnightly rates of contributions payable on or after 1st July, 1962, by male contributors for units of pension (other than units of pension to which paragraph (a) of subsection (3) of section 23 applies) where the obligation to contribute for those units came into existence on or after 14th December, 1959, and before 1st July, 1962, based on a retiring age of 65 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2
Age next Birthday	Reduction in Contribution for each Unit
	$
15	0.03
16	0.03
17	0.03
18	0.03
19	0.03
20	0.04
21	0.03
22	0.03
23	0.03
24	0.03
25	0.04
26	0.04
27	0.04
28	0.04
29	0.03
30	0.04
31	0.04
32	0.04
33	0.04
34	0.04
35	0.04
36	0.05
37	0.05
38	0.05
39	0.05
40	0.05
41	0.05
42	0.05
43	0.05
44	0.06
45	0.06
46	0.06
47	0.07
48	0.07
49	0.07
50	0.08
51	0.08
52	0.09
53	0.10
54	0.11
55	0.12
56	0.13
57	0.15
58	0.17
59	0.19
60	0.22
61	0.28
62	0.38
63	0.56
64	1.13
65	0.93

Table XIV

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by female contributors for units of pension where the obligation to contribute for those units came into existence on or after 14th December, 1959, and before 1st July, 1962, based on a retiring age of 65 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2
Age next Birthday	Reduction in Contribution for each Unit
	$
15	0.02
16	0.02
17	0.02
18	0.03
19	0.03
20	0.03
21	0.03
22	0.03
23	0.03
24	0.03
25	0.04
26	0.04
27	0.04
28	0.04
29	0.04
30	0.04
31	0.04
32	0.04
33	0.05
34	0.05
35	0.05
36	0.05
37	0.05
38	0.05
39	0.06
40	0.06
41	0.06
42	0.07
43	0.07
44	0.07
45	0.07
46	0.07
47	0.07
48	0.08
49	0.08
50	0.08
51	0.09
52	0.10
53	0.11
54	0.11
55	0.12
56	0.14
57	0.16
58	0.18
59	0.21
60	0.25
61	0.30
62	0.40
63	0.58
64	1.17
65	0.83

Table XV

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by male contributors for units of pension (other than units of pension to which paragraph (a) of subsection (3) of section 23 applies) where the obligation to contribute for those units came into existence on or after 14th December, 1959, and before 1st July, 1962, based on a retiring age of 60 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2
Age next Birthday	Reduction in Contribution for each Unit
	$
15	0.05
16	0.04
17	0.04
18	0.04
19	0.04
20	0.04
21	0.04
22	0.04
23	0.04
24	0.05
25	0.05
26	0.05
27	0.05
28	0.05
29	0.05
30	0.06
31	0.06
32	0.06
33	0.06
34	0.06
35	0.06
36	0.07
37	0.07
38	0.07
39	0.08
40	0.08
41	0.07
42	0.08
43	0.08
44	0.08
45	0.08
46	0.09
47	0.10
48	0.12
49	0.12
50	0.14
51	0.16
52	0.18
53	0.21
54	0.23
55	0.28
56	0.35
57	0.46
58	0.68
59	1.35
60	1.20

Table XVI

Reductions in fortnightly rates of contribution payable on or after 1st July, 1962, by female contributors for units of pension where the obligation to contribute for those units came into existence on or after 14th December, 1959, and before 1st July, 1962, based on a retiring age of 60 years and the age next birthday of the contributor when that obligation came into existence

Column 1	Column 2
Age next Birthday	Reduction in Contribution for each Unit
	$
15	0.03
16	0.03
17	0.03
18	0.04
19	0.04
20	0.04
21	0.05
22	0.05
23	0.04
24	0.05
25	0.05
26	0.05
27	0.06
28	0.05
29	0.05
30	0.06
31	0.06
32	0.06
33	0.07
34	0.06
35	0.06
36	0.07
37	0.07
38	0.07
39	0.07
40	0.08
41	0.08
42	0.08
43	0.08
44	0.08
45	0.09
46	0.09
47	0.10
48	0.12
49	0.12
50	0.14
51	0.15
52	0.18
53	0.20
54	0.23
55	0.28
56	0.33
57	0.45
58	0.65
59	1.27
60	1.13

Table XVII

Reduction in fortnightly rates of contribution payable on or after 1st July, 1962, by male contributors for units of pension to which section 23(3)(a) applies, based on the age next birthday of the contributor when the obligation to contribute for those units came into existence

Column 1	Column 2
	Reduction in Contribution for each Additional Unit, based on a Retiring Age of—
Age next Birthday	65 years	60 years
	$	$
15	0.03	0.05
16	0.03	0.04
17	0.03	0.04
18	0.03	0.04
19	0.04	0.04
20	0.03	0.04
21	0.02	0.04
22	0.03	0.04
23	0.03	0.04
24	0.03	0.05
25	0.03	0.05
26	0.03	0.05
27	0.04	0.06
28	0.04	0.05
29	0.04	0.06
30	0.05	0.06
31	0.05	0.07
32	0.05	0.07
33	0.05	0.06
34	0.05	0.06
35	0.05	0.07
36	0.05	0.07
37	0.06	0.08
38	0.06	0.08
39	0.06	0.08
40	0.07	0.08
41	0.06	0.08
42	0.06	0.08
43	0.06	0.09
44	0.07	0.10
45	0.08	0.10
46	0.08	0.11
47	0.08	0.12
48	0.08	0.12
49	0.08	0.14
50	0.09	0.16
51	0.10	0.18
52	0.10	0.20
53	0.12	0.23
54	0.12	0.28
55	0.13	0.32
56	0.16	0.40
57	0.18	0.52
58	0.19	0.78
59	0.23	1.54
60	0.28	1.41
61	0.33
62	0.44
63	0.66
64	1.33
65	1.13

Section 44

Maximum age for retirement of 60 years

Column 1	Column 2	Column 3
Age on retirement	Factor	Factor
60	..	.006
61	.072	.006
62	.144	.007
63	.228	.007
64	.312	.008
65	.408	.008
66	.504	.009
67	.612	.01
68	.732	.011
69	.864	.012
70	1.008	.013
71	1.164	.014
72	1.332	.016
73	1.524	.017
74	1.728	.019