“ ‘non-contributory portion’, in relation to a pension under the superseded Act, means the non-contributory portion of the amount of the annual pension payable to a person at a particular time within the meaning of subsection 119zi (1) of that Act;”.

(b) has not, at any time before ceasing to be an eligible employee, been an approved part-time employee; and

(d) a period equal to the period beginning on his or her first day of service and ending on his or her last day of service (less any period during that period when the person was on leave of absence without pay and in respect of which subsection 51 (1) applies or was absent from duty and in respect of which subsection 51a (1) applies); and

(e) any period that is, in relation to the person, a prescribed period of service under section 236.”.

(a) a person is entitled to a pension, other than a spouse’s pension or deferred benefits as pension; and

(b) any additional pension payable to the person under the superseded Act in respect of an eligible child.”.

‘previous employment’, in relation to a person who has ceased to be an eligible employee, means:

(a) except if paragraph (b) applies—the employment in which that person was employed immediately before he or she became an employee for the purposes of the superseded Act; or

(b) if the person became an employee referred to in paragraph (a) on more than 1 occasion—the employment in which he or she was employed immediately before the beginning of the period in respect of which deferred benefits are applicable or payable to the person under the superseded Act;

‘relevant cessation day’, in relation to a person who has ceased to be an eligible employee, means the last day of the period during which the person was an employee for the purposes of the superseded Act and in relation to which deferred benefits are applicable or payable to the person under that Act.

(a) a reference, in relation to a person who has ceased to be an eligible employee, to the date of commencement of that person’s contributions, is a reference to:

(i) except where subparagraph (ii) applies—the date on which he or she became liable to make contributions to the existing Fund (whether under Part III of the superseded Act or as a contributor to the Provident Account); or

(ii) if that person became an employee for the purposes of that Act on more than 1 occasion—the date on which he or she last became liable to make any such contributions in relation to a period in respect of which deferred benefits are applicable or payable to the person under the superseded Act; and

(b) a reference to the Board is, if the Board had ceased at the relevant time to exist, a reference to the Commissioner.

(a) if a person would but for subsection 100c (8) or 109 (5) or paragraph 119j (3) (c) of the superseded Act, have been liable on a particular day to contribute to the existing Fund, he or she is taken to have been liable on that day to make contributions to the existing Fund; and

(b) if a person has paid an amount, or made a payment, on behalf of another person, the amount is to be taken to have been paid or the payment made by that other person.

(a) a person had ceased to be an employee for the purposes of the superseded Act because of retirement on the ground of invalidity or physical or mental incapacity to perform his or her duties; and

(b) that person had, upon his or her ceasing to be an employee referred to in paragraph (a) become entitled to a pension under section 45 of the superseded Act or because of subsection 8 (1) of the Superannuation Act 1948; and

(d) the pension referred to in paragraph (b) was cancelled under subsection 65 (3) of the superseded Act upon his or her again becoming such an employee;

(a) except if paragraph (b) applies—the period that began on the date of commencement of his or her contributions and ended on his or her relevant cessation day (which period is taken not to include those periods (if any) within that period during which he or she was not permitted or required because of subsection 100j (2), 107k (2), 110 (2) or 119k (2) of the superseded Act to contribute to the existing Fund in respect of units of pension);

(i) the person, being a person who on his or her relevant cessation day was, under a decision of the Board under section 79 of the superseded Act. liable to contribute to the existing Fund under Part III of that Act. did not make an election in relation to that decision under subsection 79 (4) of the superseded Act as in force before 25 May 1971 or under paragraph 119j (1) (b) of the superseded Act; or

(ii) where the person made that election, the amount required to be paid to the Board under the election was not so paid;

(c) if the person was a transferred dockyard employee within the meaning of Part VI of the superseded Act and was taken because of subsection 95 (2) of that Act to be an employee for the purposes of that Act— the period ending on 27 October 1942 during which he or she was contributing under the Melbourne Harbor Trust Superannuation Regulations 1927-1940 in force under the Melbourne Harbor Trust Acts of Victoria;

(d) if the person was a prescribed employee within the meaning of Division 2 of Part VIa of the superseded Act—the period, being the whole or a part of the period of his or her previous employment, during which he or she was a member of the superannuation scheme applying to his or her previous employment;

(e) if the person was a prescribed employee within the meaning of Division 3 of Part VIa of the superseded Act and became, under a decision of the Board under section 79 of the superseded Act, liable to contribute to the existing Fund under Part III of that Act and made an election and payment to the Board under subsection 119j (1) of that Act—the period, being the whole or a part of the period of his or her previous employment, during which he or she was a member of the superannuation scheme applying to his or her previous employment;

(f) if the person was a State employee within the meaning of Part VII of the superseded Act and made an election and payment to the Board under subsection 102 (1) of that Act—subject to subsection (3), the period, being the whole or a part of the period of his or her previous employment, during which he or she was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he or she was contributing under the terms and conditions of his or her previous employment;

(g) if the person was a prescribed employee within the meaning of Division 2 of Part VIIa of the superseded Act—subject to subsection (3), the period, being the whole or a part of the period of his or her previous employment, during which he or she was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he or she was contributing under the terms and conditions of his or her previous employment;

(h) subject to subsection (3), if the person was a prescribed employee within the meaning of Division 3 of Part VIIa of the superseded Act and became, under a decision of the Board under section 79 of the superseded Act, liable to contribute to the existing Fund under Part III of that Act and made an election and payment to the Board under subsection 119j (1) of that Act—the period, being the whole or a part of the period of his or her previous employment, during which he or she was a contributor to the fund or account (being a State Fund within the meaning of that Part) to which he or she was contributing under the terms and conditions of his or her previous employment;

(ii) was, immediately before he or she became an employee for the purposes of the superseded Act, a contributor to a Public Service Superannuation Fund within the meaning of Part VIII of the superseded Act; and

(i) except where subparagraph (ii) applies—the period during which he or she was a contributor to the Defence Forces Retirement Benefits Fund established under the Defence Forces Retirement Benefits Act 1948, being the period immediately before he or she became a person to whom Part IX of the superseded Act applied; or

(ii) where he or she was a contributor to the existing Fund immediately before the beginning of the period referred to in subparagraph (i) and the reserve value held by the existing Fund in respect of his or her contributions to the existing Fund was paid from the existing Fund to the Defence Forces Retirement Benefits Fund under section 82 of the Defence Forces Retirement Benefits Act 1948—the period that began on the date on which he or she commenced those contributions to

(l) if the person is a person to whom Part X of the superseded Act applied—the period, being the whole or a part of the period of his or her previous employment, during which sums were deducted from his or her pay under section 17 of the Police Superannuation Ordinance 1928 of the Australian Capital Territory or during which contributions were made by him or her under section 3 of that Ordinance;

(i) at any time on or after 1 January 1970 became an employee for the purposes of the superseded Act and became liable to contribute to the existing Fund under Part III of that Act; and

(ii) was, at any time before he or she became an employee referred to in subparagraph (i), employed in employment within or outside Australia on the termination of which a transfer value (within the meaning of Division 2 of Part Xa of that Act) became payable to, or in respect of, him or her in accordance with paragraph 119H (1) (a) of that Act; and

(iii) elected to pay and paid to the Board under subsection 119J (1) of that Act an amount that was equal to, or included, the amount of that transfer value; and

(iv) did not, at any time after making that payment to the Board but before his or her relevant cessation day, cease to be an employee of that kind;

(i) at any time on or after 1 January 1970 became an employee for the purposes of the superseded Act and became liable’ to contribute to the Provident Account; and

(ii) was, at any time before he or she became an employee referred to in subparagraph (i), employed in employment within or outside Australia on the termination of which a transfer value (within the meaning of Division 2 of Part Xa of that Act) became payable to, or in respect of. him or her in accordance with paragraph 119h (1) (a) of that Act: and

(iii) elected to pay and paid to the Board under subsection 119j (1) of that Act an amount that was equal to, or included, the amount of that transfer value; and

(iv) did not, at any time after making that payment to the Board but before his or her relevant cessation day, cease to be an employee of that kind; and

(v) became, under a decision of the Board under section 79 of that Act, liable to contribute to the existing Fund under Part III of that Act and elected to pay and paid under subsection 119j (1) of that Act the amount that in the circumstances was required to be paid to the Board;

(o) if the person, being a person to whom paragraph (m) or (n) applies, had, on becoming a member of the superannuation scheme applicable in relation to the employment referred to in subparagraph (m) (ii) or (n) (ii), as the case may be, paid to the person administering the scheme a transfer value (within the meaning of Division 2 of Part IX) that had become payable to, or in respect of, him or her under a superannuation scheme (within the meaning of Part IX) applicable in relation to any employment (in this paragraph referred to as ‘earlier employment’) in which the person had previously been employed—the period during which he or she was a member of the superannuation scheme applicable in relation to the earlier employment;

(p) if the person is a person to whom section 18 of the Mint Employees Act 1964 applied—his or her period of service as a Royal Mint Employee that is a period of previous employment.

(a) immediately before the commencement of his or her previous employment, ceased to be an employee for the purposes of the superseded Act; and

(b) on becoming a contributor to the fund or account to which he or she was contributing under the terms and conditions of his or her previous employment (in this subsection referred to as the ‘State Fund’), paid to the person administering the State Fund an amount equal to the refund (if any) of contributions payable to him or her under section 51 or 85 of the superseded Act, being a refund of contributions payable upon his or her so ceasing to be an employee for the purposes of that Act;

(c) that person’s employment as an employee for the purposes of the superseded Act (in this subsection referred to as that person’s ‘earlier employment’) that immediately preceded his or her previous employment is taken to be part of his or her previous employment; and

(d) the period in respect of which he or she was, during the period of his or her earlier employment, a contributor to the existing Fund or to the Provident Account is taken into account as if it were a period during which he or she was a contributor to the State Fund.”.