THE SCHEDULE

RULES FOR THE ADMINISTRATION OF THE SUPERANNUATION SCHEME

TABLE OF PROVISIONS

Rule Provision Description

PART 1 - PRELIMINARY

DIVISION 1 -INTERPRETATION

1.1.1 Definitions

1.1.2 References to anniversary of birth etc.

1.1.6 Provisions in relation to former eligible employees

1.1.7 Additions to accumulated funded employer contributions

1.1.8 Additions to accumulated member contributions

DIVISION 2 - MEDICAL EXAMINATIONS AND LIMITED BENEFITS MEMBERS

1.2.1 Medical examinations

1.2.2 Limited benefits member

1.2.3 Member to be notified of being a limited benefits member

1.2.4 Member does not undergo medical examination

DIVISION 3 - BENEFIT ACCRUAL

1.3.1 Benefit accrual

1.3.2 Benefits subject to maximum

1.3.3 Benefit factor

1.3.4 Ongoing multiple

1.3.5 Calculation of ongoing multiple where preserved multiple applies

1.3.6 Calculation of ongoing multiple where CSS transfer multiple applies

1.3.8 Calculation of ongoing multiple where restoration multiple applies

1.3.9 Applicability of prospective multiple

1.3.10 Calculation of prospective multiple

1.3.11 Contribution days in CSS on which contributions were payable may count as contribution due days

1.3.12 Contribution days in CSS may count as contribution days

1.3.13 CSS membership may count for calculation of average factor

1.3.14 Rates of contribution in CSS may count as rates of contribution

1.3.15 Maximum average rate of contribution of 10 per cent for calculation of prospective multiple

1.3.16 Salary in CSS may count as salary

1.3.17 Certain periods of leave without pay to be excluded from calculation of averages

1.3.18 Trustees to have discretion where a regular employee had previously been a casual employee

1.3.19 Applicability of additional cover multiple

1.3.20 Calculation of additional cover multiple

1.3.21 Applicability of preserved multiple

1.3.22 Calculation of preserved multiple

1.3.25 Applicability of transfer multiple

1.3.26 Calculation of transfer multiple

1.3.29 Applicability of CSS transfer multiple

1.3.30 Calculation of CSS transfer multiple

1.3.34 Applicability of restoration multiple

1.3.35 Calculation of restoration multiple

1.3.38 Applicability of excess contribution multiple

1.3.39 Calculation of excess contribution multiple

1.3.40 Applicability of unfunded transfer multiple

1.3.41 Calculation of unfunded transfer multiple

DIVISION 4 - MAXIMUM BENEFIT

1.4.1 Maximum benefit table

1.4.2 Australian Federal Police adjustment payment

1.4.3 Maximum benefit on invalidity or death

1.4.4 Maximum benefit for some former eligible employees

1.4.7 Maximum benefit when preserved benefit exceeds normal maximum benefit

1.4.8 Maximum benefit for former invalidity pensioner

1.4.9 Alterations to table of maximum benefits

1.4.10 Unforeseen changes to maximum benefits

PART 2 - SALARY

DIVISION 1 - ANNUAL RATE OF SALARY

2.1.1 Definitions

2.1.2 Annual rate of salary for full-time employee

2.1.3 Annual rate of salary for permanent part-time employee

2.1.4 Annual rate of salary for casual employee

2.1.5 Fortnightly rate of salary

2.1.6 Applicability of notional superannuation salary

2.1.8 Amount of annual rate of notional superannuation salary

2.1.10 Cessation of applicability of notional superannuation salary

2.1.11 Applicability of CSS salary

2.1.12 Amount of annual rate of CSS salary

2.1.13 Cessation of applicability of CSS salary

DIVISION 2 - AVERAGE SALARY

2.2.1 Average salary

DIVISION 3 - CONTRIBUTION SALARY

2.3.1 Amount of fortnightly contribution salary

2.3.2 Part-time hours not to be reduced where compensation payments are payable

2.3.3 Annual rate of contribution salary

DIVISION 4 - MISCELLANEOUS

2.4.1 Annual salary under CSS may apply

2.4.5 Board to determine salary in some circumstances

PART 3 - CONTRIBUTIONS

DIVISION 1 - CONTRIBUTIONS BY MEMBERS

3.1.1 Liability to pay contributions

3.1.2 Rate of contributions

3.1.3 Failure to nominate contribution rate

3.1.5 Minimum contribution rate while on compensation leave

3.1.6 Cessation of contributions

3.1.7 Leave of absence without pay

3.1.13 Maternity and parental leave

3.1.16 Payment of contributions where member on other leave of absence without pay or at less than full pay

3.1.17 Deferment of contributions of contributors under DFRDB Act

DIVISION 2 - CONTRIBUTIONS BY EMPLOYERS

3.2.1 Liability to pay contributions

3.2.2 Table for employer contributions

3.2.3 Alterations to table for employer contributions

3.2.4 Employer contribution for full-time employees

3.2.5 Employer contribution for permanent part-time employees

3.2.6 Employer contribution for casual employees

3.2.7 Employer contribution where member changes from casual to regular employee

DIVISION 3 - PAYMENT OF CONTRIBUTIONS

3.3.1 Payment of contributions

DIVISION 4 - PREMIUMS FOR ADDITIONAL DEATH AND INVALIDITY COVER

3.4.1 Member premium

3.4.2 Employer premium

3.4.3 Payment of premiums

PART 4 - MEMBERS’ BENEFITS

DIVISION 1 - AGE RETIREMENT BENEFIT

4.1.1 Lump sum benefit on age retirement

4.1.2 Other options on age retirement

4.1.4 Basis for conversion of lump sum to pension on age retirement

4.1.5 Phased-in restricted access to lump sum age retirement benefits

4.1.6 Options available where phased-in restricted access to lump sum age retirement benefits applies

DIVISION 2 - INVOLUNTARY RETIREMENT BENEFIT

4.2.1 Circumstances in which retirement involuntary

4.2.2 Lump sum benefit on involuntary retirement on or after minimum retiring age

4.2.3 Other options in lieu of lump sum benefit on involuntary retirement after minimum retirement age

4.2.5 Basis for conversion of lump sum to pension

4.2.6 Lump sum benefit not available on involuntary retirement on or after minimum retiring age in some circumstances

4.2.7 Other options in lieu of preserved benefit on involuntary retirement on or after minimum retirement age

4.2.8 Preserved benefit on involuntary retirement before minimum retiring age

4.2.9 Other options on involuntary retirement before minimum retirement age

4.2.12 Lump sum option on involuntary retirement before minimum retirement age until 30 June 2000

4.2.14 Full lump sum option not available where person continues employment

DIVISION 3 - INVALIDITY RETIREMENT BENEFIT

4.3.1 Benefits on invalidity after age 60 to be age retirement benefits

4.3.2 Invalidity benefits for limited benefits members

4.3.3 Pension benefit on invalidity before age 60

4.3.4 Option of lump sum of member contributions and interest on invalidity before age 60

DIVISION 4 - CESSATION AS MEMBER NOT OTHERWISE ENTITLED TO BENEFIT UNDER RULES

4.4.1 Preserved benefit on cessation after less than 26 contribution due days

4.4.2 Other options on cessation after less than 26 contribution due days

4.4.3 Preserved benefit on cessation after not less than 26 contribution due days

4.4.4 Other options on cessation after not less than 26 contribution due days

4.4.5 Casual employees not to cease to be a member only because of cessation of employment

DIVISION 5 - PARTIAL INVALIDITY PENSION

4.5.1 Entitlement to partial invalidity pension where invalidity pensioner again becomes member

4.5.3 Entitlement to partial invalidity pension where member’s salary decreases for health reasons

4.5.5 Pension not payable for compensible injuries

4.5.6 Non-disclosure of information

4.5.7 Calculation of annual rate of partial invalidity pension

4.5.9 Payment of partial invalidity pension

4.5.10 Subsequent reduction in salary for health reasons

4.5.11 Adjustment of partial invalidity pension

4.5.12 Suspension of partial invalidity pension

4.5.13 Cessation of partial invalidity pension

4.5.16 Cancellation of partial invalidity pension

4.5.17 Provisions relating to former eligible employees

4.5.18 Board to determine amount of partial invalidity pension in some circumstances

DIVISION 6 - REFUND OF EXCESS CONTRIBUTIONS

4.6.1. When excess contribution multiple is included in benefit factor

4.6.3 When excess contribution multiple is partially included in benefit factor

4.6.4 When excess contribution multiple is excluded from benefit factor

4.6.5 Refund of excess contributions

4.6.6 Refund of excess contributions to be deducted from accumulated member contributions

4.6.7 Trustees to decide beneficiaries of refund of excess contributions when member dies in service

PART 5 - SPOUSES’ AND CHILDREN’S BENEFITS

DIVISION 1 - DEATH OF A PENSIONER

5.1.1 Applicability of reversionary pension

5.1.2 Annual rate of reversionary pension

5.1.3 Rate of pension when deceased pensioner is survived only by a spouse

5.1.4 Rate of pension when deceased pensioner is survived only by eligible children

5.1.5 Rate of pension when deceased pensioner is survived only by partially dependent children

5.1.6 Rate of pension when deceased pensioner is survived by more than one class of dependant

DIVISION 2 - DEATH OF A MEMBER

5.2.1 Applicability of reversionary pension

5.2.2 Annual rate of reversionary pension

5.2.3 Rates of spouses’ and children’s pensions

5.2.4 Spouse’s lump sum benefit

5.2.6 Balance of benefit

5.2.9 Limited benefits member

DIVISION 3 - OTHER PROVISIONS

5.3.1 Rate of pension payable to a surviving spouse for six fortnights after the death of a pensioner

5.3.2 Adjustments to pension when spouse dies

5.3.3 Adjustments to pension when a child ceases to be an eligible child

5.3.5 Adjustments to pension when a partially dependent child ceases to be partially dependent

5.3.6 Adjustments to pensions allocated between classes of dependants

5.3.7 Adjustments to pensions when additional dependants apply

5.3.9 Final benefit payable (if any) when a pensioner, other than an invalidity pensioner dies

5.3.10 Final benefit payable (if any) when an invalidity pensioner dies

PART 6 - PRESERVED BENEFITS

DIVISION 1 - GENERAL

6.1.1 Circumstances in which preserved benefits become payable

6.1.2 Amount of preserved benefit

6.1.3 Member to have access to accumulated member contributions

6.1.5 Lump sum benefit where accumulated member contributions preserved

6.1.6 Pension option in certain cases when preserved benefit payable

6.1.8 Amount of pension benefit

6.1.9 Preserved benefit payable on death

6.1.10 Persons to whom preserved benefit is payable on death

6.1.12 Pension option for surviving spouse if preserved benefit with full accumulated member contributions becomes payable on death

6.1.15 Cessation of application of preserved benefit

DIVISION 2 -TRANSITIONAL PROVISIONS

6.2.1 Person to have access to accumulated employer contributions if benefits preserved before qualifying age for lump sums reached

6.2.3 Pension option if benefits preserved before qualifying age for lump sums reached

6.2.5 Pension option for surviving spouse in certain cases when preserved benefit which does not include full accumulated member contributions becomes payable on death

DIVISION 3 - OTHER PROVISIONS

6.3.1 Final benefit payable (if any) when a pensioner to whom a preserved benefit was applicable dies

PART 7 - PENSION AND UNFUNDED PRESERVED BENEFIT INCREASES

7.1.1 Interpretation

7.1.5 Increases in pensions and unfunded preserved benefits

7.1.8 Adjustment of increase in certain circumstances

7.1.9 Further increase in unfunded preserved benefit

7.1.10 Date of effect of increases

7.1.12 Increases in accumulated unfunded employer contributions

PART 8 - TRANSFER VALUES

DIVISION 1 - INWARDS TRANSFER VALUES

8.1.1 Reference to transfer value

8.1.2 Period for acceptance of transfer value

8.1.3 Transfer values to be paid into Fund

DIVISION 2 - OUTWARDS TRANSFER VALUES

8.2.1 Public employment

8.2.5 Eligible superannuation schemes

8.2.7 Amount of transfer value

8.2.8 Contributors under DFRDB Act

8.2.9 Election for transfer value by terminating member

8.2.12 Circumstances in which transfer value payable

8.2.14 Election for transfer value by person to whom a preserved benefit is applicable

8.2.19 Certain former members not entitled to payment of transfer value

PART 9 - MISCELLANEOUS PROVISIONS

DIVISION 1 - GENERAL PROVISIONS IN RELATION TO ELECTIONS AND BENEFITS

9.1.1 Provisions relating to elections under Rules

9.1.6 Payment of benefit otherwise than to person entitled

9.1.7 Instalments of pensions

9.1.8 Benefits in respect of certain contributors under DFRDB Act

9.1.10 Benefits in unusual or exceptional circumstances

9.1.11 Cancellation of invalidity pension

9.1.12 Funded and unfunded components of benefits

9.1.13 Administrative arrangements

DIVISION 2 - CERTAIN PERSONS RE-APPOINTED OR RE-EMPLOYED

9.2.1 Certain persons re-appointed or re-employed

DIVISION 3 - CANDIDATES AT PARLIAMENTARY ELECTIONS

9.3.1 Persons to whom this Division applies

9.3.2 Death or physical or mental incapacity of person

9.3.3 Re-employment of person

9.3.4 Repayment of benefits

9.3.5 Annual rate of salary of person

DIVISION 4 - REDUCTION OF INVALIDITY PENSIONS BECAUSE OF EARNINGS

9.4.1 Definitions for Division

9.4.3 Invalidity pensioner to provide information

9.4.5 Reduction of pension

9.4.8 Invalidity pensioner to provide estimates of earnings

9.4.10 Reduction or suspension of pension to be disregarded

9.4.11 Suspension of pension

9.4.13 Cancellation of invalidity pension where pension suspended for 12 months

DIVISION 5 - NON-DISCLOSURE OF INFORMATION IN CONNECTION WITH MEDICAL EXAMINATION

9.5.1 Non-disclosure of information in connection with medical examination

PART 10 - ADDITIONAL DEATH AND INVALIDITY COVER

10.1.1 Board to effect policies

10.1.3 More than one policy

10.1.4 Additional death and invalidity cover

10.1.5 Cessation of additional death and invalidity cover

10.1.6 Maximum amount of additional cover

10.1.8 Further election for additional cover

10.1.9 Variations to amount of additional cover

10.1.10 Medical evidence for additional cover

10.1.11 Member to be advised of premiums

10.1.12 Claims for additional cover

PART 11 - REVIEW OF DECISIONS

DIVISION 1 - PRELIMINARY

11.1.1 Interpretation

DIVISION 2 - RECONSIDERATION ADVISORY COMMITTEES

11.2.1 Establishment of Reconsideration Advisory Committees

11.2.2 Composition of committees

11.2.3 Regulation of affairs of committees

11.2.4 Duties of committees

DIVISION 3 - REVIEW OF DECISIONS MADE BY DELEGATES

11.3.1 Request for reconsideration

11.3.2 Form of request

11.3.3 Referral to committee

11.3.4 Board to reconsider decisions

11.3.5 Transmission of results of reconsideration

DIVISION 4 - REVIEW OF DECISIONS MADE BY THE BOARD

11.4.1 Request for reconsideration

11.4.2 Form of request

11.4.3 New evidence

11.4.4 Insufficient or no evidence provided

11.4.5 Referral to committee

11.4.6 Board to reconsider decisions

11.4.7 Transmission of results of reconsideration

DIVISION 5 - RECONSIDERATION OF DECISIONS ON THE BOARD’S OWN MOTION

11.5.1 Powers of Board

PART 12 - INVALIDITY RETIREMENT PROCESS

DIVISION 1 - MEDICAL ASSESSMENT

12.1.1 Engagement of assessment panels

12.1.3 Medical evidence to be provided to assessment panels

12.1.4 Assessment panels may seek advice

12.1.5 Panels to make recommendations to Board

12.1.7 Assessment process

12.1.8 Board to make decision on invalidity retirement

12.1.10 Board’s decision to be advised to member and employer

DIVISION 2 - PRE-ASSESSMENT PAYMENTS

12.2.1 Entitlement to pre-assessment payments

12.2.3 Period during which pre-assessment payments to be made

12.2.5 Rates of payment

12.2.7 Payment of pre-assessment payments

DIVISION 3 - PROGRAM OF REHABILITATION

12.3.1 Program of Rehabilitation

RULES FOR THE ADMINISTRATION OF THE SUPERANNUATION SCHEME

PART 1 - PRELIMINARY

Division 1 - Interpretation

Definitions

1.1.1. In these Rules, unless the contrary intention appears:

“accumulated employer contributions”, in relation to a person, means the sum of his or her accumulated funded employer contributions and his or her accumulated unfunded employer contributions;

“accumulated funded employer contributions”, in relation to a person, means the sum of:

(a) the funded employer contributions that have been, or are deemed to have been, paid, or have become payable, in respect of the person on or after his or her first day of membership; and

(b) the amounts (if any) that, under rule 1.1.7 are to be added to the person’s accumulated funded employer contributions; and

(c) the interest (if any) in respect of the amounts in paragraphs (a) and (b) in accordance with a determination or determinations by the Board as to rates of interest and the method of allocating interest to such amounts;

“accumulated member contributions”, in relation to a person, means an amount equal to the sum of:

(a) the contributions that have been, or are deemed to have been, paid, or have become payable, by the person on or after his or her first day of membership; and

(b) any amounts (if any) that, under rule 1.1.8 are to be added to the person’s accumulated member contributions; and

“accumulated unfunded employer contributions”, in relation to a person, means the sum of:

(a) in the case of a person whose first day of membership was 1 July 1990 and to whom a CSS transfer multiple was applicable on that day - the amount (if any) of the notional interim benefit provided for in section 8A of the Superannuation (Productivity Benefit) Act 1988; or

(b) in the case of a person, not being a person to whom paragraph (a) applies, to whom a CSS transfer multiple was applicable on his or her first day of membership - the amount (if any) of the accumulated employer contributions under the 1976 Act immediately before that day that is attributable to the amount of notional interim benefit provided for the person in section 8A of the Superannuation (Productivity Benefit) Act 1988; or

(c) in the case of a person to whom an unfunded transfer multiple was applicable on his or her first day of membership - the amount in paragraph (a) of the definition of “Productivity benefit” in rule 1.3.43; or

(d) in the case of a person to whom a preserved benefit was applicable immediately before his or her first day of membership - the amount (if any) of the person’s accumulated unfunded employer contributions included in the preserved benefit on his or her last ceasing to be a member; or

(e) in the case of a person who was an invalidity pensioner immediately before his or her first day of membership -the amount (if any) of the person’s accumulated unfunded employer contributions on the day immediately before the date of last becoming an invalidity pensioner; and

(f) the interest (if any) in respect of the amount in paragraph (a), (b), (c), (d) or (e) in accordance with a determination or determinations by the Board as to rates of interest and the method of allocating interest to such amounts;

“additional cover multiple” means a multiple applicable to a person in accordance with rule 1.3.19;

“annual rate of contribution salary”, in relation to a member, is an annual rate of contribution salary calculated in relation to the member under Division 3 of Part 2;

“annual rate of CSS salary”, in relation to a member, is an annual rate of CSS salary calculated in relation to the member under Division 1 of Part 2;

“annual rate of notional superannuation salary”, in relation to a member, is an annual rate of notional superannuation salary calculated in relation to the member under Division 1 of Part 2;

“annual rate of salary”, in relation to a member, is an annual rate of salary calculated in relation to the member under Division 1 of Part 2;

“annual rate of superannuation salary”, in relation to a member, is an annual rate of superannuation salary calculated in relation to the member under Division 1 of Part 2;

“approved medical practitioner” means a medical practitioner approved by the Board for the purposes of the Deed and Rules;

“associated child”, in relation to a spouse of a deceased member or of a retirement pensioner, means an eligible child in relation to the deceased member or retirement pensioner who ordinarily lives with the spouse;

“average salary”, in relation to a person, is an average salary calculated in relation to the person under Division 2 of Part 2;

“benefit accrual”, in relation to a person, means an amount in relation to the person calculated in accordance with Division 3 of Part 1;

“benefit factor” means a factor applicable to a person in accordance with rule 1.3.3;

“Board” means the Commonwealth Superannuation Board of Trustees No. 1 established by the 1990 Act;

“casual employee” means a person who is not a regular employee;

“child”, in relation to a person who has died, means a child (including an adopted child, an ex-nuptial child or a stepchild, or any other person whom the Board determines is to be treated as a child of the first-mentioned person) of the person or of a spouse of the person;

“Comcare” means the Commission for the Safety, Rehabilitation and Compensation of Commonwealth Employees;

“Commissioner” and “Commissioner for Superannuation” have the same meaning as given to Commissioner under the 1990 Act;

“compensation leave” means any period during which a person is absent full-time from his or her employment due to an incapacity for work resulting from an injury in respect of which compensation is payable under section 19 or 22 of the Commonwealth Employees’ Rehabilitation and Compensation Act 1988 or any period in respect of which persons not covered by that Act are receiving similar compensation payments;

“contribution day” means the Thursday that falls on 5 July 1990, and each succeeding alternate Thursday;

“contribution due day”, in relation to a member, means:

(a) a contribution day on which the member is required to pay contributions; and

(b) a contribution day for the purposes of the 1976 Act that is deemed to be a contribution due day by paragraph 1.1.6(c);

“css transfer multiple” means a multiple applicable to a person in accordance with rule 1.3.29;

“deferred annuity” means an annuity of the type referred to in sub-subparagraph 11 (c) (ii) (c). of the Regulations under the Occupational Superannuation Standards Act 1987;

“designated employer” has the same meaning as in section 15 of the 1990 Act;

“DFRDB Act” means the Defence Force Retirement and Death Benefits Act 1973;

“eligible child”, in relation to a person who has died and was, at the time of his or her death, a member or a retirement pensioner, means a person who:

(a) is a child in relation to the deceased person other than (where the deceased person was a retirement pensioner at the time of his or her death) a child who is declared by the Board not to be an eligible child for the purposes of these Rules having regard to any principles advised to the Board by the Minister; and

(b) is a person the 16th anniversary of whose birth has not occurred or:

(i) the 16th anniversary of whose birth has occurred but the 25th anniversary of whose birth has not occurred; and

(ii) is receiving full-time education at a school, college or university; and

(iii) is not ordinarily in employment or engaged in work on his or her own account; and

(i) ordinarily lived with the deceased person (except where the person is a child of a spouse of the deceased person, but not of the deceased person); or

(ii) was, in the opinion of the Board, wholly or substantially dependent upon the deceased person; or

(iii) where the person is a child born after the deceased person’s death, ordinarily would have been, in the opinion of the Board, living with the deceased person or so dependent if the person had been born before the death of the deceased person;

“eligible termination payment” has the same meaning as in the Income Tax Assessment Act 1936;

“excess contribution multiple” means a multiple applicable to a person in accordance with rule 1.3.38;

“final benefit accrual”, in relation to a person, means the person’s benefit accrual on his or her last day of membership;

“final unfunded benefit accrual”, in relation to a person, means the person’s final benefit accrual less the sum of the person’s accumulated member contributions and accumulated employer contributions on his or her last day of membership;

“first day of membership”, in relation to a person, means:

(a) except where paragraph (b), (c), (d), (e) or (f) applies to the person - the day on which he or she became a member; or

(b) except where paragraph (c) or (d) applies to the person, where:

(i) the person was on 30 June 1990 an eligible employee for the purposes of the 1976 Act; and

(ii) he or she continued to be an eligible employee until the date of his or her election to cease to be an eligible employee;

1 July 1990; or

(i) he or she was on 30 June 1990 an eligible employee for the purposes of the 1976 Act; and

(ii) the person was on leave without pay from his or her employer, or was deemed by section 87c of the Public Service Act 1922 to be absent from duty on leave without pay from his employer, for the period 1 July 1990 to 31 March 1991 or any later date (and was not engaged in employment with another employer, the staff of which are covered by the Superannuation Scheme); and

(iii) he or she rejoined his or her employer before 1 July 1991; and

(iv) he or she continued to be an eligible employee until the date of his or her election to cease to be an eligible employee;

1 July 1990; or

(d) where:

(i) he or she was on 30 June 1990 an eligible employee for the purposes of the 1976 Act; and

(ii) the person was on leave without pay from his or her employer, or was deemed by section 87C of the Public Service Act 1922 to be absent from duty on leave without pay from his employer, for the period 1 July 1990 to 30 June 1991 or any later date (and was not engaged in employment with another employer, the staff of which are covered by the Superannuation Scheme); and

(iii) he or she continued to be an eligible employee until the date of his or her election to cease to be an eligible employee;

the date he or she rejoined his or her employer; or

(e) where:

(i) the person became an eligible employee for the purposes of the 1976 Act after 30 June 1990; and

(ii) the person elected to cease to be an eligible employee for the purposes of the 1976 Act;

the date the person last became an eligible employee; or

(f) where the person has become a member on more than one occasion - the day on which he or she last became a member;

“fortnightly contribution salary”, in relation to a member, is a fortnightly contribution salary calculated in relation to the member under Division 3 of Part 2;

“fortnightly rate of salary”, in relation to a member, means an annual rate of salary calculated in relation to the member under Division 1 of Part 2;

“full-time employee” means a permanent full-time employee and/or a temporary full-time employee;

“funded employer contributions”, in relation to a person, who is, or has been, a member, means:

(a) employer contributions paid or payable in relation to the person in accordance with Division 2 of Part 3; and

(b) contributions which are deemed to be funded employer contributions by paragraph 1.1.6(b);

“Fund” means the Superannuation Fund No. 1;

“if he or she had been working full-time”, in relation to a permanent part-time employee, means:

(a) if the employee’s position had been a full-time position and he or she had been working full-time in that position; or

(b) where there is no equivalent full-time position, the employee had been working the hours of a full-time employee performing duties of a similar nature;

“invalidity pension” means a pension payable under Division 3 of Part 4;

“invalidity pensioner” means a person to whom an invalidity pension is being paid, or would have been paid, if not suspended;

“invalidity retirement”, in relation to a person, means his or her having been retired, or his or her services having been otherwise terminated, on the ground that he or she is totally and permanently incapacitated;

“involuntary retirement” in relation to a person means cessation as a member in circumstances in which the person is to be, or has been, deemed by virtue of rule 4.2.1 to have retired involuntarily;

“last day of membership”, in relation to a person, means:

(a) except where paragraph (b) applies - the day on which he or she ceased to be a member; or

(b) where the person has ceased to be a member on more than one occasion - the day on which he or she last so ceased;

“limited benefits member” means a person who, in accordance with Division 2 of this Part, is to be treated as a limited benefits member;

“maximum benefit” means a benefit calculated in accordance with Division 4 of this Part;

“maximum benefits member” means a person whose benefit accrual is, by virtue of rule 1.3.2, equal to his or her maximum benefit;

“maximum retiring age”, in relation to a person, means the age of 65 years or such other age as is the maximum retiring age applicable to the person under the terms and conditions (including any law of the Commonwealth that affects the maximum retiring age of the person) under which:

(a) he or she is employed or holds office; or

(b) he or she was employed or held office on his or her last day of membership;

“member” means a person who is a member of the Superannuation Scheme by virtue of Part 3 of the 1990 Act;

“member contributions”, in relation to a person means:

(a) contributions paid or payable by the person in accordance with Division 1 of Part 3; and

(b) contributions which are deemed to be member contributions by paragraph 1.1.6(a);

“minimum retiring age” in relation to a person means the minimum retiring age applicable to the person under the terms and conditions (including any law of the Commonwealth that affects the minimum retiring age of a person) under which:

(a) he or she is employed or holds office; or

(b) he or she was employed or held office on his or her last day of membership;

“1990 Act” means the Superannuation Act 1990;

“1976 Act” means the Superannuation Act 1976;

“1922 Act” means the Superannuation Act 1922;

“number of contribution due days in respect of the CSS transfer multiple”, in relation to a person, means the number of fortnightly contributions paid, or payable under the 1976 Act before his or her first day of membership, including the number of any fortnightly contributions under the 1922 Act deemed to be contributions under the 1976 Act;

“number of contribution due days in respect of the ongoing multiple”, in relation to a person, means the number of contribution due days included in the calculation of the person’s ongoing multiple on last ceasing to be a member;

“number of contribution due days in respect of the preserved multiple”, in relation to a person, means the number of contribution due days applicable to the period or periods of membership to which the preserved benefit on which the preserved multiple is based relates, including, if applicable, the number of contribution due days in respect of a CSS transfer multiple and/or restoration multiple which was applicable to the person during a previous period of membership;

“number of contribution due days in respect of the restoration multiple”, in relation to a person, means the sum of:

(a) the number of contribution due days in respect of the person’s ongoing multiple on last ceasing to be a member; and

(b) the number of contribution due days in respect of the person’s CSS transfer multiple (if any) on last ceasing to be a member; and

(c) the number of contribution due days in respect of the person’s preserved multiple (if any) on last ceasing to be a member; and

(d) the number of contribution due days that are applicable to the multiple (if any) in rule 1.3.37.

“ongoing multiple” means a multiple applicable to a person in accordance with rule 1.3.4;

“partially dependent child”, in relation to a person who has died and was, at the time of his or her death, a member or retirement pensioner, means a person who:

(a) is a child of the deceased person other than;

(i) an eligible child; or

(ii) (where the deceased person was a retirement pensioner at the time of his or her death) a child who is declared by the Board not to be a partially dependent child for the purposes of these Rules having regard to any principles advised to the Board by the Minister; and

(b) is a person the 16th anniversary of whose birth has not occurred or:

(i) the 16th anniversary of whose birth has occurred but the 25th anniversary of whose birth has not occurred; and

(ii) is receiving full-time education at a school, college or university; and

(iii) is not ordinarily in employment or engaged in work on his or her own account; and

(i) the deceased person was voluntarily making, or required by a court to make, regular maintenance payments; or

(ii) where the person is a child born after the deceased person’s death - the deceased person would have been, in the opinion of the Board, voluntarily making, or required by a court to make, such payments if the person had been born before the death of the deceased person;

“pension” means a pension payable under these Rules;

“pension pay day” means the Thursday that falls on 12 July 1990, and each succeeding alternate Thursday;

“period of membership”, in relation to a person, means the period commencing on the person’s first day of membership and ending on his or her last day of membership;

“permanent employee” has the same meaning as in the 1990 Act;

“permanent full-time employee” means a person who is:

(a) a permanent employee who is employed to work full-time hours; or

(b) the holder of a statutory office to which he or she has been appointed on a full-time basis; or

(c) a person to whom Part IV of the Public Service Act 1922 applies and who, immediately before that Part applied, was a permanent employee who was employed to work full-time hours; or

(d) a person declared by the Board, in accordance with any principles advised by the Minister, to be a permanent full-time employee;

“permanent part-time employee” means a person who is:

(a) a permanent employee who is employed to work less than full-time hours; or

(b) the holder of a statutory office to which he or she has been appointed on other than a full-time basis; or

(c) a person to whom Part IV of the Public Service Act 1922 applies and who, immediately before that Part applied, was a permanent employee who was employed to work less than full-time hours; or

(d) a person declared by the Board, in accordance with any principles advised by the Minister, to be a permanent part-time employee;

“preservation fund” means a fund that is required to preserve any benefits transferred to it;

“preserved benefit” means a benefit that is payable under Part 6;

“preserved multiple” means a multiple applicable to a person in accordance with rule 1.3.21;

“prospective multiple” means a multiple applicable to a person in accordance with rule 1.3.9;

“qualifying age” means, in respect of a financial year included in the following Table, the age specified opposite to that financial year in the Table:

Financial Year	Age yrs

Financial year commencing on 1 July 1990	64
Financial year commencing on 1 July 1991	62
Financial year commencing on 1 July 1992	60
Financial year commencing on 1 July 1993	58
Financial year commencing on 1 July 1994	55
Financial year commencing on 1 July 1995	50;

“rate of contribution”, in relation to a person on a particular contribution due day, means the whole number percentage applicable to the person on that contribution due day under rule 3.1.2;

“regular employee” means a person who is a permanent full—time employee, a permanent part-time employee or a temporary full-time employee;

“relevant day”, in relation to a person who has died while a member or has ceased, or is to cease, to be a member because of invalidity retirement, means:

(a) where, in the three years prior to a person’s last day of membership, the person had more than one protracted period of paid or unpaid sick leave or compensation leave related to the medical condition or medical conditions that substantially contributed to the person’s death or invalidity retirement - a day determined by the Board; or

(b) where, in the three years prior to a person’s last day of membership, the person had a single protracted period of paid or unpaid sick leave or compensation leave related to the medical condition or medical conditions that substantially contributed to the person’s death or invalidity retirement - the day on which the person commenced the leave; or

“restoration multiple” means a multiple applicable to a person in accordance with rule 1.3.34;

“retirement pensioner” means a former member to whom a pension is payable under these Rules other than under Part 5;

“reversionary pension” means a pension that is applicable under rule 5.1.1 or rule 5.2.1;

“spouse”, in relation to a person who has died and who was, at the time of his or her death, a member or a retirement pensioner, means:

(a) a person who was legally married to the deceased person at the time of the person’s death and who, at that time, was ordinarily living with the person on a permanent and bona fide domestic basis; and

(b) a person who was legally married to the deceased person at the time of the person’s death but who was not ordinarily living with the person on a permanent and bona fide domestic basis at that time, and who, in the opinion of the Board, was wholly or substantially dependent upon the deceased person at that time; and

(c) a person who was not legally married to the deceased person at the time of the person’s death but who, for a continuous period of not less than 3 years immediately before the person’s death, had ordinarily lived with the person as the person’s husband or wife, as the case may be, on a permanent and bona fide domestic basis; and

(d) a person who was not legally married to the deceased person at the time of the person’s death but who-, for a continuous period of less than 3 years immediately before the person’s death, had ordinarily lived with the person as the person’s husband or wife, as the case may be, on a permanent and bona fide domestic basis, and who, in the opinion of the Board, was wholly or substantially dependent upon the deceased person at the time of the deceased person’s death;

but, where the deceased person was, at the time of his or her death, a retirement pensioner, does not include:

(e) a person who was legally married to the deceased person at the time of his or her death if the marriage took place after the deceased person had become a pensioner and after the deceased person had attained the age of 60 years unless:

(i) the marriage took place not less than 5 years before the deceased person’s death; or

(ii) the marriage took place less than 5 years before the deceased person’s death but:

(A) the person had, immediately before the marriage, for a continuous period that commenced not later than 5 years before the deceased person’s death but after the deceased person became a retirement pensioner and after the deceased person attained the age of 60 years, ordinarily lived with the deceased person as the person’s husband or wife, as the case may be, on a permanent and bona fide domestic basis; or

(B) the person had, immediately before the marriage, for a continuous period that commenced not later than 3 years before the deceased person’s death but before the deceased person became a retirement pensioner or attained the age of 60 years, whichever last occurred, ordinarily lived with the deceased person as the deceased person’s husband or wife, as the case may be, on a permanent and bona fide domestic basis; or

(C) the person had, immediately before the marriage, for a continuous period that commenced later than 3 years before the deceased person’s death but before the deceased person became a retirement pensioner or attained the age of 60 years, whichever last occurred, ordinarily lived with the deceased person as the deceased person’s husband or wife, as the case may be, on a permanent and bona fide domestic basis and was, in the opinion of the Board, wholly or substantially dependent upon the deceased person at the time of the deceased person’s death; or

(f) a person who was not legally married to the deceased person at the time of his or her death if the person commenced living with the deceased person as the person’s husband or wife, as the case may be, on a permanent and bona fide domestic basis after the deceased person had become a pensioner and after the deceased person had attained the age of 60 years unless the person had ordinarily so lived with the deceased person for a continuous period of not less than 5 years immediately before the deceased person’s death?

“Superannuation Scheme” has the same meaning as in the 1990 Act;

“temporary employee” has the same meaning as in the 1990 Act;

“temporary full-time employee” means a person who is a temporary employee and who is employed to work full-time hours for a period of at least three months or such other period as the Board may determine;

“totally and permanently incapacitated” means that, because of a physical or mental condition the person is unlikely ever to work again in a job for which he or she is reasonably qualified by education, training or experience or could be so qualified after retraining;

“transfer multiple” means a multiple applicable to a person in accordance with rule 1.3.25;

“unfunded benefit accrual”, in relation to a person on a particular day, means the amount of the benefit accrual of the person on that day less the sum of the person’s accumulated member contributions and accumulated employer contributions on that day;

“unfunded preserved benefit”, in relation to a person to whom a preserved benefit is applicable on a particular day, means the amount of the preserved benefit on that day that is attributable to the amount (if any) of the person’s final unfunded benefit accrual included in that preserved benefit;

“unfunded transfer multiple” means a multiple applicable to a person in accordance with rule 1.3.40.

References to anniversary of birth etc.

1.1.2. Subject to rule 1.1.5, a reference in these Rules to the anniversary of the birth of a person shall be read as a reference to the day on which the anniversary occurs, and a reference to the anniversary of the birth of a person last preceding a particular day shall, where the person is or has been a member and that anniversary occurred before his or her first day of membership, be read as a reference to his or her first day of membership.

1.1.3. Where a person was born on 29 February in any year, then, in any subsequent year that is not a leap year, the anniversary of the birth of the person shall be deemed to occur on 1 March of that subsequent year.

1.1.4. A person shall be taken to have reached a particular age on the day immediately before the relevant anniversary of his or her birth.

1.1.5. Where immediately before a person’s first day of membership, he or she was an eligible employee for the purposes of the 1976 Act, a reference to the anniversary of the birth of a person last preceding a particular day:

(a) where that anniversary occurred before his or her first day of membership, is to be read as a reference to the anniversary of his or her birth last preceding the particular day that occurred while he or she was an eligible employee; and

(b) where that anniversary occurred before his or her first day of service for the purposes of that Act, is to be read as a reference to his or her first day of service for the purposes of that Act.

Provisions in relation to former eligible employees

1.1.6. Where a person on or immediately before his or her first day of membership was an eligible employee for the purposes of the 1976 Act and he or she elected to cease to be an eligible employee:

(a) contributions paid, or payable, by the member under that Act during the period from the date of his or her first day of membership to the date of his or her election are deemed to be member contributions; and

(b) productivity contributions paid, or payable, under that Act by his or her employer or employers during that period in respect of him or her are deemed to be funded employer contributions; and

(c) contribution days for the purposes of that Act during the period on which the person was required to pay contributions are deemed to be contribution due days.

Additions to accumulated funded employer contributions

1.1.7. There shall be added to a person’s accumulated funded employer contributions any of the following amounts that are applicable to the person:

(a) in the case of a person to whom a preserved benefit was applicable immediately prior to his or her first day of membership - the amount (if any) of the accumulated employer contributions in respect of the period of the person’s membership preceding his or her first day of membership that was not paid to, or in respect of, the person when he or she last ceased to be a member but was included in his or her preserved benefit, together with the amount of any interest thereon up to his or her first day of membership in accordance with a determination or determinations by the Board as to rates of interest and the method of allocating interest to such preserved amount;

(b) in the case of a person whose first day of membership is 1 July 1990 and to whom a CSS transfer multiple was applicable on that first day of membership - the net amount (if any) included in his or her CSS transfer credit by virtue of subparagraph 1.3.30(c)(iv) that was deemed under the 1976 Act to be an employer contribution;

(c) in the case of a person whose first day of membership is other than 1 July 1990 and to whom a CSS transfer multiple was applicable on that first day of membership - the sum of:

(i) the amount (if any) included in his or her CSS transfer credit by virtue of subparagraph 1.3.30(c)(ii) other than that part (if any) of the amount that is attributable to the amount of the notional superannuation benefit provided for the person in section 8A of the Superannuation (Productivity Benefit) Act 1988; and

(ii) the net amount (if any) included in his or her CSS transfer credit by virtue of subparagraph 1.3.30(c)(iv) that was deemed under the 1976 Act to be an employer contribution;

(d) in the case of a person to whom a transfer multiple is applicable - that part (if any) of the transfer value under rule 1.3.25 which, in accordance with the Regulations under the Occupational Superannuation Standards Act 1987 or a determination by the Board, is required to be preserved until the member’s retirement;

(e) in the case of a person who was an invalidity pensioner immediately prior to his or her first day of membership -the amount of his or her accumulated funded employer contributions on last becoming an invalidity pensioner.

Additions to accumulated member contributions

1.1.8. There shall be added to a person’s accumulated member contributions any of the following amounts that are applicable to the person:

(a) in the case of a person to whom a preserved benefit was applicable immediately prior to his or her first day of membership - the amount (if any) of the accumulated member contributions in respect of the period of the person’s membership preceding his or her first day of membership that was not paid to, or in respect of, the person when he or she last ceased to be a member, but was included in his or her preserved benefit, together with the amount of any interest thereon up to his or her first day of membership in accordance with a determination or determinations by the Board as to rates of interest and the method of allocating interest to such preserved amount;

(b) in the case of a person to whom a CSS transfer multiple was applicable on his or her first day of membership - the sum of:

(i) the amount of accumulated contributions for the purposes of the 1976 Act included in his or her CSS transfer amount by virtue of paragraph 1.3.30(a); and

(ii) the part (if any) of the net amount included in his or her CSS transfer credit by virtue of subparagraph 1.3.30(c)(iii) that was paid under subsection 128(2) of the 1976 Act into the Superannuation Fund established under that Act; and

(iii) the net amount (if any) included in his or her CSS transfer credit by virtue of subparagraph 1.3.30(c)(iv) that was deemed under the 1976 Act to be a supplementary contribution;

(c) in the case of a person to whom a transfer multiple is applicable - that part (if any) of the transfer value giving rise to the transfer multiple which is not, and will not be, required to be preserved until his or her retirement;

(d) in the case of a person who was an invalidity pensioner immediately prior to his or her first day of membership -the amount (if any) of the accumulated member contributions in respect of the period of his or her membership preceding his or her first day of membership that was not paid as a lump sum pursuant to paragraph 4.3.5(a) to, or in respect of, the person when he or she last became an invalidity pensioner.

Division 2 - Medical examinations and limited benefits members

Medical examinations

1.2.1. The Board may require a person who proposes to become or becomes a member to undergo not later than 60 days after his or her first day of membership, or within such other period as the Board allows, such medical examination or examinations and test or tests by an approved medical practitioner or practitioners as the Board determines.

Limited benefits member

1.2.2. If, after considering the report or reports of the medical examination or examinations and test or tests and such other matters (if any) as the Board considers relevant, the Board is of the opinion that the person is not of sufficiently sound health to carry out all the duties of his or her position, without taking excessive sick leave, for not less than 3 years commencing on his or her first day of membership, the person shall be treated as a limited benefits member during the period commencing on the date of notification referred to in rule 1.2.3, and ending on the last day of that 3 year period.

Member to be notified of being a limited benefits member

1.2.3. As soon as practicable after it has formed the opinion referred to in rule 1.2.2, the Board shall notify the member in writing:

(a) that he or she is to be treated as a limited benefits member; and

(b) of the period during which he or she is to be so treated; and

Member does not undergo medical examination

1.2.4. Where a member does not undergo a medical examination or test required by the Board within the period referred to in rule 1.2.1 the member shall be treated as a limited benefits member during the period commencing on the day following the end of the period referred to in rule 1.2.1 and ending on:

(a) if the member undergoes the required medical examination or test - the day from which the Board decides that the member is not to be treated as a limited benefits member for the purposes of rule 1.2.2; or

(b) in any other case - the last day of the 3 year period referred to in rule 1.2.2.

Division 3 - Benefit accrual

Benefit accrual

1.3.1. Subject to rule 1.3.2, a person’s benefit accrual on a particular day is his or her benefit factor multiplied by his or her average salary on that day.

Benefits subject to maximum

1.3.2. On and from the first day on which a person’s benefit accrual under rule 1.3.1 equals or exceeds his or her maximum benefit, his or her benefit accrual on a particular day is to be equal to his or her maximum benefit on that day in accordance with rule 1.4.1.

Benefit factor

1.3.3. The benefit factor applicable to a person on a particular day is the sum of his or her ongoing multiple in accordance with rule 1.3.4 and any one or more of the following multiples that is, or are, applicable to the person:

(a) a prospective multiple in accordance with rule 1.3.9;

(b) an additional cover multiple in accordance with rule 1.3.19;

(d) a transfer multiple in accordance with rule 1.3.25;

(e) a CSS transfer multiple in accordance with rule 1.3.29;

(f) a restoration multiple in accordance with rule 1.3.34;

(g) subject to Division 6 of Part 4, an excess contribution multiple in accordance with rule 1.3.38, or part thereof;

(h) an unfunded transfer multiple in accordance with rule 1.3.40.

Ongoing multiple

1.3.4. The ongoing multiple applicable to a person on a particular day is whichever is the lesser of:

(a) a multiple that is the sum of the amounts calculated for each contribution due day by using the formula:

where:

Factor is:

(i) in the case of a person who on the anniversary of his or her birth immediately preceding the contribution due day was a permanent full-time or temporary full-time employee and on the contribution due day was not a casual employee - 1; and

(ii) in the case of a person who on the anniversary of his or her birth immediately preceding the contribution due day was a permanent part-time employee and on the contribution due day was not a casual employee - the ratio on the anniversary of the person’s birth immediately preceding the contribution due day that the hours being worked, or to be worked, in his or her part-time position bears to the full-time hours that he or she would have worked if he or she had been working full-time, provided that the hours in his or her part-time position shall include the hours (if any) not being worked but in respect of which a partial invalidity pension or compensation payment is applicable to the person; and

(iii) in the case of any other employee - the ratio that the fortnightly contribution salary in respect of that contribution due day bears to the fortnightly rate of salary on the anniversary of birth immediately preceding that contribution due day; and

Contribution Paid is the amount of contribution paid, or payable, by the member in respect of that contribution due day; and

Salary is:

(i) in the case of a person to whom a partial invalidity pension is payable on the anniversary of birth immediately preceding that contribution due day -the annual rate of contribution salary on the anniversary of birth immediately preceding that contribution due day; and

(ii) in any other case - the annual rate of salary on the anniversary of birth immediately preceding that contribution due day; and

(b) the multiple that would, subject to rules 1.3.5, 1.3.6, 1.3.7 and 1.3.8, have applied in accordance with paragraph 1.3.4(a) where:

(i) if the number of contribution due days during the person’s period of membership was less than 260 -the person had paid contributions at the rate of 5 per cent of his or her fortnightly contribution salary on each of those contribution due days; or

(ii) in any other case - the person had paid contributions at the rate of 5 per cent of his or her fortnightly contribution salary on each of the first 260 contribution due days during his or her period of membership and at the rate of 10 per cent of his or her fortnightly contribution salary for each of the remaining contribution due days (if any)

Calculation of ongoing multiple where preserved multiple applies

1.3.5. Where a preserved multiple is applicable to a person in accordance with rule 1.3.21, rule 1.3.4 has effect as if:

(a) where the number of contribution due days in respect of the preserved multiple is less than 260 - the reference to 260 is a reference to a number by which 2 60 exceeds the number of those days; or

(b) where paragraph 1.3.5(a) does not apply - paragraph 1.3.4(b) had been omitted.

Calculation of ongoing multiple where CSS transfer multiple applies

1.3.6. Where:

(a) (i) a CSS transfer multiple is applicable to a person in accordance with rule 1.3.29; or

(ii) a person was an eligible employee for the purposes of the 1976 Act immediately before 1 July 1990 and no contributions were payable by the person under that Act before 1 July 1990 but were so payable after that date; and

(b) the number which is the sum of:

(i) the number of contribution due days in respect of the CSS transfer multiple; and

(ii) the number of contribution days for the purposes of the 1976 Act deemed under rule 1.1.6(c) to be contribution due days;

is less than 260;

rule 1.3.4 has effect as if paragraph 1.3.4(b) had read:

“(b) the multiple that would have applied in accordance with paragraph 1.3.4(a) if the person had paid the contributions deemed under rule 1.1.6(a) to be member contributions and:

(i) where the number of contribution due days during the person’s period of membership was equal to or less than 260 - the person had paid contributions at the rate of 5 per cent of his or her fortnightly contribution salary on each of the contribution due days after the day the member had elected to cease to be an eligible employee for the purposes of the 1976 Act; or

(ii) where the number of contribution due days during the person’s period of membership was greater than 260:

(A) the person had paid contributions at the rate of 5 per cent of his or her fortnightly contribution salary on each of the contribution days in the period commencing on the day after the day the member had elected to cease to be an eligible employee for the purposes of the 1976 Act and ending on the member’s 260th contribution day inclusive; and

(B) 10 per cent of his or her fortnightly contribution salary thereafter.”.

1.3.7. Where:

(a) (i) a CSS transfer multiple is applicable to a person in accordance with rule 1.3.29; or

(b) the number which is the sum of:

(i) the number of contribution due days in respect of the CSS transfer multiple; and

(ii) the number of contribution days for the purposes of the 1976 Act deemed under rule 1.1.6(c) to be contribution due days;

is more than 260;

rule 1.3.4 has effect as if paragraph 1.3.4(b) had been omitted.

Calculation of ongoing multiple where restoration multiple applies

1.3.8. Where a restoration multiple is applicable to a person in accordance with rule 1.3.34, rule 1.3.4 has effect as if:

(a) where the number of contribution due days in respect of the restoration multiple is less than 260 - the reference to 260 is a reference to a number by which 260 exceeds the number of those days; or

(b) where paragraph 1.3.8 (a) does not apply - paragraph 1.3.4(b) had been omitted.

Applicability of prospective multiple

1.3.9. A prospective multiple applies to a person:

(a) who ceases to be a member because of invalidity retirement or death before reaching the age of 60 years; and

(b) who, on the relevant day in relation to him or her, is not a limited benefits member or a maximum benefits member.

Calculation of prospective multiple

1.3.10. Where a prospective multiple is applicable to a person in accordance with rule 1.3.9, that multiple is a number equal to the ongoing multiple that would have applied to the person in accordance with paragraph 1.3.4(a) if:

(a) his or her first day of membership had been the day immediately after his or her last day of membership; and

(b) his or her last day of membership had been the day on which he or she would reach, or would have reached, the age of 60 years; and

(c) the number of contribution due days during the period of membership in relation to that first and last day of membership had been equal to:

(i) where on the relevant day the person had been a regular employee - the number of contribution days in that period; or

(ii) where on the relevant day the person had been a casual employee - subject to rule 1.3.17, the number that bears the same relation to the number of contribution days in that period as the number of contribution due days in the 78 contribution days immediately preceding the relevant day bears to 78 (or, subject to rules 1.3.11 and 1.3.12, where the number of contribution days in the person’s period of membership is less than 78, the relation that the number of contribution due days in the person’s period of membership bears to that lesser number); and

(d) for each contribution due day in paragraph 1.3.10(c), Factor in the formula in paragraph 1.3.4(a) is:

(i) where on the relevant day the person was a permanent full-time or temporary full-time employee - l; or

(ii) where on the relevant day the person was a permanent part-time employee - subject to rule 1.3.18, the average of the Factors in the formula in paragraph 1.3.4 (a) for the 78 contribution due days immediately preceding the relevant day in respect of the person (or, subject to rules 1.3.11 and 1.3.13, where the number of such contribution due days is less than 78, for each such contribution due day); or

(iii) in any other case - subject to rule 1.3.17, the average of the Factors in the formula in paragraph 1.3.4(a) for the contribution due days in the 78 contribution days immediately preceding the relevant day in respect of the person (or, subject to rules 1.3.11, 1.3.12 and 1.3.13, where the number of such contribution days is less than 78, for each such contribution due day); and

(e) in a case where the sum of:

(i) the number of contribution due days in respect of the person’s ongoing multiple by virtue of rule 1.3.4; and

(ii) the number of contribution due days in respect of whichever (if any) of his or her CSS transfer multiple his or her preserved multiple or restoration multiple applies;

is less than 260, he or she had paid contributions at the rate of 5 per cent of his or her fortnightly rate of contribution salary on:

(iii) the number of contribution due days that is the number by which 260 exceeds the sum of the numbers of contribution due days in subparagraphs 1.3.10(e)(i) and (ii); or

(iv) where the number of contribution due days in the period in paragraph 1.3.10(c) is less than the number in subparagraph 1.3.10(e)(iii) - that number of contribution due days; and

(f) he or she had paid contributions for each of the remaining such contribution due days at a rate of whichever is the greater of:

(i) 5 per cent of his or her fortnightly rate of contribution salary; and

(ii) subject to rule 1.3.15:

(A) where on the relevant day the person was a regular employee - subject to rule 1.3.18, the average of the rates of contribution at which the person paid contributions on each of the 78 contribution due days immediately preceding the relevant day in relation to the person (or, subject to rules 1.3.11 and 1.3.14, where the number of such contribution due days is less than 78, on each such contribution due day); or

(B) where on the relevant day the person was a casual employee - subject to rule 1.3.17, the average of the rates of contribution at which the person paid contributions on each of the contribution due days in the 78 contribution days immediately preceding the relevant day in respect of the person (or, subject to rules 1.3.11, 1.3.12 and 1.3.14, where the number of such contribution days is less than 78, on each such contribution due day in that period); and

(g) for each contribution due day in paragraph 1.3.10(c), the annual rate of salary or, if a partial invalidity pension were applicable to the person on the relevant day, the annual rate of contribution salary in respect of the person had been the same amount as on the anniversary of birth of the person on or immediately preceding the relevant day and:

(i) where on the relevant day the person was a regular employee - the fortnightly contribution salary had been the same amount as the amount of the fortnightly contribution salary on the anniversary of birth of the person on or immediately preceding the relevant day; or

(ii) where on the relevant day the person was a casual employee - subject to rule 1.3.17, the fortnightly contribution salary had been the amount that, when expressed as a proportion of the the annual rate of salary on the anniversary of birth of the person on or immediately preceding the relevant day, is the same number as the average of the ratios on the contribution due days in the 78 contribution days immediately preceding the relevant day of the fortnightly contribution salary to the annual rate of salary on the anniversary of birth immediately preceding the contribution due day (or, subject to rules 1.3.11, 1.3.12 and 1.3.16, where the number of such contribution days is less than 78, for each such contribution due day).

Contribution days in CSS on which contributions were payable may count as contribution due days

1.3.11. Where:

(a) the number of contribution due days in paragraph 1.3.10(d), subparagraph 1.3.10(f)(ii) or 1.3.10(g)(ii) is less than 78; and

(b) a CSS transfer multiple is applicable to the member;

the reference to contribution due days in that paragraph or subparagraph shall be read as including contribution days for the purposes of the 1976 Act on which the person was required to make contributions under that Act since last becoming an eligible employee for the purposes of that Act.

Contribution days in CSS may count as contribution days

1.3.12. Where:

(a) the number of contribution days in subparagraph 1.3.10(c)(ii), 1.3.10(d)(iii) or 1.3.10(g)(ii) or sub-subparagraph 1.3.10(f)(ii)(B) is less than 78; and

(b) a CSS transfer multiple is applicable to the member;

the reference to contribution days in that subparagraph or sub-subparagraph shall be read as including contribution days for the purposes of the 1976 Act on which the person was an eligible employee for the purposes of that Act since last becoming an eligible employee for the purposes of that Act.

CSS membership may count for calculation of average factor

1.3.13. Where a CSS transfer multiple is applicable to the member and:

(a) the number of contribution due days in subparagraph 1.3.10(d)(ii) is less than 78; or

(b) the number of contribution days in subparagraph 1.3.10(d)(iii) is less than 78;

the reference to Factors used in the formula shall be read as including Factors that would have applied in the formula in paragraph 1.3.4(a) if the contribution days under the 1976 Act on which the person was required to make contributions had been contribution due days and the member had made the contributions he or she was required to make under that Act on those contribution due days since last becoming an eligible employee for the purposes of that Act.

Rates of contribution in CSS may count as rates of contribution

1.3.14. Where a CSS transfer multiple is applicable to the member and:

(a) the number of contribution due days in sub-subparagraph 1.3.10 (f)(ii)(A) is less than 78; or

(b) the number of contribution days in sub-subparagraph 1.3.10(f)(ii)(B) or rule 1.3.18 is less than 78;

the reference to rates of contribution in that sub-subparagraph or rule shall be read as including rates at which the person contributed on the contribution days for the purposes of the 1976 Act on which the person was required to make contributions under that Act since last becoming an eligible employee for the purposes of that Act.

Maximum average rate of contribution of 10 per cent for calculation of prospective multiple

1.3.15. For the purpose of subparagraph 1.3.10(f)(ii), where the average rate at which the person paid contributions exceeds 10 per cent of his or her fortnightly rate of contribution salary it shall be taken, for the purposes of that subparagraph, to be 10 per cent.

Salary in CSS may count as salary

1.3.16. Where:

(a) the number of contribution days in subparagraph 1.3.10(g)(ii) is less than 78; and

(b) a CSS transfer multiple is applicable to the member;

the reference to fortnightly contribution salary and annual rates of salary in subparagraph 1.3.10(g)(ii) shall be read as including the fortnightly contribution salaries and annual rates of salary that would have applied in the formula in paragraph 1.3.4(a) if the contribution days for the purposes of the 1976 Act on which the person was required to make contributions under that Act since last becoming an eligible employee for the purposes of that Act were contribution due days and the member had made the contributions he or she was required to make under that Act on those contribution due days.

Certain periods of leave without pay to be excluded from calculation of averages

1.3.17. Where:

(a) subparagraph 1.3.10(c)(ii), 1.3.10(d)(iii) or 1.3.10(g)(ii) or sub- subparagraph 1.3.10(f)(ii)(B) applies to a person; and

(b) the person had previously been a regular employee; and

(c) while the person had been a regular employee he or she had been on a period of leave without pay during which he or she was not required to make, and did not make, contributions, either under the Superannuation Scheme or as an eligible employee for the purposes of the Superannuation Act 1976;

the number of contribution days in that period of leave without pay shall not count towards the 78, or lesser number of, contribution days referred to in that subparagraph, sub-subparagraph or rule.

Trustees to have discretion where a regular employee had previously been a casual employee

1.3.18. Where:

(a) subparagraph 1.3.10(d)(ii) or sub-subparagraph 1.3.10(f)(ii)(A) applies to a person; and

(b) the person had been a casual employee on some of the 78 contribution days immediately preceding the relevant day (or, subject to rules 1.3.11, 1.3.12, 1.3.13 and 1.3.14, where the number of such contribution days while the person was a member is less than 78, during such lesser number of contribution days);

the Board, having regard to the spirit of subparagraph 1.3.10(f)(ii) or paragraph 1.3.10(d) and the need to maintain equity between members, may use such number of contribution due days in calculating the average of the rates of contribution and the average of the Factors in the formula in paragraph 1.3.4(a)

as it considers appropriate to reflect the contribution and salary experience of the person over the period up to the relevant day, provided that the number determined by the Board shall include the number of contribution due days in the 78 contribution days immediately preceding the relevant day (or, subject to rules 1.3.11, 1.3.12, 1.3.13, 1.3.14 and 1.3.16, where the number of such contribution days while the person was a member is less than 78, during such lesser number of contribution days)

Applicability of additional cover multiple

1.3.19. An additional cover multiple applies to a person:

(a) who ceases to be a member because of invalidity retirement or death before reaching the age of 60 years; and

(b) to whom additional death and invalidity cover was applicable on his or her last day of membership; and

(c) in respect of whom a payment will be, or has been, received by the Board as a result of a claim by the Board under rule 10.1.12 in relation to the person.

Calculation of additional cover multiple

1.3.20. Where an additional cover multiple applies to a person in accordance with rule 1.3.19 that multiple is the number that is the amount of the payment referred to in that rule divided by the amount of his or her average salary on his or her last day of membership.

Applicability of preserved multiple

1.3.21. A preserved multiple applies to a person to whom a preserved benefit applied immediately before his or her first day of membership.

Calculation of preserved multiple

1.3.22. Subject to rules 1.3.23 and 1.3.24, where a preserved multiple applies to a person, that multiple is the number that is the amount, which if he or she had not again become a member, would have been the amount of the preserved benefit on the earlier of:

(a) the day 12 months after his or her first day of membership; and

(b) his or her last day of membership;

divided by the amount of his or her average salary on that day.

1.3.23. Where:

(a) the preserved benefit in rule 1.3.22 is a preserved benefit that was applicable to a person under rule 4.4.3 or paragraph 4.4.4(b); and

(b) when a person last ceased to be a member, the number that applied to CDD in the formula in rule 4.4.3 was at least 26 but less than 104;

the amount of the preserved benefit for the purposes of rule 1.3.22 on the relevant day under that rule is to be calculated by using the formula:

where:

PB is the amount that would have been the amount of the preserved benefit on the relevant day under rule 1.3.22 if he or she had not again become a member less the sum of:

(a) the amount (if any) that would have been the amount on the relevant day under rule 1.3.22 of his or her accumulated employer contributions included in the preserved benefit if he or she had not again become a member; and

(b) the amount (if any) that would have been the amount on the relevant day under rule 1.3.22 of his or her accumulated member contributions included in the preserved benefit if he or she had not again become a member; and

CDD is the same number that applied to CDD in the formula in rule 4.4.3 when he or she last ceased to be a member; and

AMC is the amount (if any) that would have been the amount on the relevant day under rule 1.3.22 of his or her accumulated member contributions included in the preserved benefit if he or she had not again become a member; and

AEC is the amount (if any) that would have been the amount on the relevant day under rule 1.3.22 of his or her accumulated employer contributions included in the preserved benefit if he or she had not again become a member.

1.3.24. Where the preserved benefit in rule 1.3.22 is a preserved benefit that was applicable to a person under rule 4.4.1, the amount of the preserved benefit for the purposes of rule 1.3.22 on the relevant day in that rule is to be taken to have been the amount of the preserved benefit that would have been applicable to the person on that day if:

(a) on the day the person last ceased to be a member:

(i) he or she had been entitled to a benefit under rule 4.4.3; and

(ii) CDD for the purposes of the formula in rule 4.4.3 had been the number 104; and

(iii) he or she had not made an election under rule 4.4.4; and

(b) he or she had not again become a member.

Applicability of transfer multiple

1.3.25. A transfer multiple applies to a person where, in accordance with Division 1 of Part 8, the Board has accepted from, or in relation to, him or her a transfer value of a kind referred to in paragraph 8.1.1(a) or (b).

Calculation of transfer multiple

1.3.26. Where a transfer multiple applies to a person in accordance with rule 1.3.25, that multiple shall be the multiple calculated in accordance with rules 1.3.27 and 1.3.28 or, where there is more than one transfer value accepted by the Board in respect of a person, the sum of the multiples calculated in accordance with rules 1.3.27 and 1.3.28 in respect of each such transfer value.

1.3.27. Where a transfer value of the kind referred to in paragraph 8.1.1(a) or (b) is accepted by the Board, the relevant day for the calculation of the transfer multiple in respect of that transfer value is to be the earlier of:

(a) the day 12 months after receipt by the Board of the transfer value; and

(b) his or her last day of membership.

1.3.28. Where a transfer value of the kind referred to in paragraph 8.1.1(a) or (b) is accepted by the Board in relation to a person, the transfer multiple in respect of that transfer value is the number calculated by using the formula:

where:

TV is the sum of:

(a) the amount of the transfer value paid to the Board in relation to the person, less the amount of any tax payable by the Fund in relation to the payment; and

(b) the interest (if any) up to the relevant day under rule 1.3.27 in respect of the net amount in paragraph (a) in accordance with a determination or determinations by the Board as to rates of interest and the method of allocating interest to such amount; and

AS is the amount of the person’s average salary on the relevant day under rule 1.3.27.

Applicability of CSS transfer multiple

1.3.29. A CSS transfer multiple applies to a person:

(a) who elected to cease to be an eligible employee for the purposes of the 1976 Act on a day that was coincident with, or later than, his or her first day of membership; and

(b) in relation to whom the Board has received a transfer value of a kind referred to in paragraph 8.1.1(c), or is satisfied that the payment of such a transfer value will be made.

Calculation of CSS transfer multiple

1.3.30. Where a CSS transfer multiple is applicable to a person in accordance with rule 1.3.29, that multiple is a number calculated by using the formula:

where:

CSS transfer credit is the sum of:

(a) subject to rule 1.3.32, the amount of the person’s accumulated contributions for the purposes of the 1976 Act immediately before his or her first day of membership less the amount of any contributions that had become payable by the person under that Act but had not been paid; and

(b) subject to rules 1.3.32 and 1.3.33, an amount that is 2.5 times the amount of the person’s accumulated basic contributions for the purposes of the 1976 Act immediately before his or her first day of membership; and

(i) in the case of a person whose first day of membership was 1 July 1990 - the amount (if any) of the notional interim benefit under section 8A of the Superannuation (Productivity Benefit) Act 1988;

(ii) in the case of a person whose first day of membership was other than 1 July 1990 - the amount (if any) of his or her accumulated employer contributions under the 1976 Act immediately before his or her first day of membership;

(iii) in the case of a person in relation to whom a transfer value had been paid to the Commissioner for Superannuation in accordance with section 128 of the 1976 Act on or after his or her first day of membership - the amount of that payment less the amount of any tax payable under the 1976 Act in respect of the payment;

(iv) in the case of a person in relation to whom an amount was paid to the Commissioner for Superannuation under section 110K, 110L or 110M of the 1976 Act on or after his or her first day of membership - that amount less the amount of any tax payable under the 1976 Act in respect of the payment; and

(d) the amount immediately before his or her first day of membership in relation to non-contributory units held by the member under the 1922 Act on ceasing to be a contributor under that Act; and

CSS average salary is the amount of:

(a) the average of the member’s annual rates of salary under the 1976 Act on the 3 anniversaries of his or her birth preceding his or her first day of membership; or

(b) where the period during which the member was an eligible employee for the purposes of the 1976 Act, or where the member had been an eligible employee on more than one occasion the period since last becoming an eligible employee, did not encompass 3 anniversaries of his or her birth, the average of the annual rates of salary at the anniversaries in the period commencing on his or her first day of service for the purposes of that Act and ending on the day immediately before his or her first day of membership plus his or her annual rate of salary on his or her first day of service for the purposes of that Act (if not an anniversary);

provided that:

(c) where the member was in receipt of a partial invalidity pension under the 1976 Act on an anniversary of birth (or first day of service), the references in paragraph (a) or (b) to an annual rate of salary shall be read as a reference to the annual rate of salary that would have applied if the person had ceased to be an eligible employee on that day; and

(d) the Board has discretion to use an alternative salary in circumstances where it considers that the average salary resulting from the application of paragraph (a) or (b) is not in accordance with the spirit of the Rules and would lead to inequitable treatment between members.

1.3.31. Where the Board has exercised its discretion under rule 1.3.30, the member shall be advised of the result of the exercise of the discretion and shall be provided with an opportunity to reconsider his or her decision to transfer to the scheme.

1.3.32. Where:

(a) a CSS transfer multiple is applicable to a person; and

(b) a transfer value had been paid to the Commissioner for Superannuation in accordance with section 128 of the 1976 Act in respect of the person prior to his or her first day of membership; and

(c) the employee component of the transfer value for the purposes of paragraph 128(2)(a) of that Act is not equal to two-sevenths of the transferred amount;

rule 1.3.30 has effect as if paragraphs (a) and (b) of the definition of CSS transfer credit had read:

“(a) the amount that would have been the amount of the person’s accumulated contributions for the purposes of the 1976 Act immediately before his or her first day of membership less the amount of any contributions that had become payable by the person under that Act but had not been paid if, instead of the amount that was paid into the Superannuation Fund established under that Act in respect of him or her under paragraph 128(2)(a) of the 1976 Act, an amount equal to two-sevenths of the amount paid to the Commissioner in accordance with section 128 of that Act had been paid into the Superannuation Fund in respect of him or her under that paragraph; and

(b) an amount that is 2.5 times the amount that would have been the amount of the person’s accumulated basic contributions for the purposes of the 1976 Act immediately before his or her first day of membership if, instead of the amount that was paid into the Superannuation Fund established under that Act in respect of him or her under paragraph 128(2)(a) of the 1976 Act, an amount equal to two-sevenths of the amount paid to the Commissioner in accordance with section 128 of that Act had been paid into the Superannuation Fund in respect of him or her under that paragraph; and”.

1.3.33. Where:

(a) a CSS transfer multiple is applicable to a person; and

(b) the person, while an eligible employee for the purposes of the 1976 Act, had become entitled to a benefit under section 66 of that Act; and

(d) the person had subsequently become an eligible employee for the purposes of that Act;

rule 1.3.30 has effect as if paragraph (b) of the definition of CSS transfer credit had read:

“(b) an amount that is 2.5 times the amount that would have been the amount of the person’s accumulated basic contributions for the purposes of the 1976 Act immediately before his or her first day of membership if he or she had not made an election under section 68 or 71 of that Act on last becoming entitled to a benefit under section 66 of that Act; and”.

Applicability of restoration multiple

1.3.34. A restoration multiple applies to a person:

(a) who immediately before his or her first day of membership was an invalidity pensioner; and

(b) who on the date he or she last became an invalidity pensioner was not a maximum benefits member.

Calculation of restoration multiple

1.3.35. Where a restoration multiple is applicable to a person in accordance with rule 1.3.34, that multiple is the number that is the sum of:

(a) where, on last becoming entitled to an invalidity pension:

(i) the person did not make an election under rule 4.3.4 - the benefit factor that would have applied at the time he or she became so entitled if paragraph 1.3.3 (a) had not applied to him or her; or

(ii) the person made an election under paragraph 4.3.4 -his or her benefit factor at the time he or she became so entitled calculated in accordance with rule 1.3.36; and

(b) the multiple in relation to the person under rule 1.3.37.

1.3.36. Where a person on last becoming an invalidity pensioner elected to receive a lump sum benefit under paragraph 4.3.4, the person’s benefit factor for the purpose of subparagraph 1.3.35(a)(ii) shall be calculated as follows:

where:

BF is the amount of the person’s benefit factor that would have applied to him or her on last becoming an invalidity pensioner if paragraph 1.3.3(a) had not applied to him or her; and

BA is the amount of the person’s benefit accrual on last becoming an invalidity pensioner; and

LS is the amount of the lump sum benefit received by the person under paragraph 4.3.5(a) on last becoming an invalidity pensioner.

1.3.37. The multiple in relation to a person for the purposes of paragraph 1.3.35(b) is equal to the prospective multiple that would have applied to him or her when he or she last became entitled to an invalidity pension if, for the purpose of paragraph 1.3.10(b), the reference to “the day he or she would reach, or would have reached, the age of 60 years” had been a reference to “the day immediately before the day he or she would next become a member”.

Applicability of excess contribution multiple

1.3.38. An excess contribution multiple applies to, or in respect of, a person:

(a) who ceases to be a member; and

(b) whose ongoing multiple under rule 1.3.4 on the person’s last day of membership is calculated under paragraph 1.3.4(b).

Calculation of excess contribution multiple

1.3.39. Where an excess contribution multiple is applicable to a person in accordance with rule 1.3.38, that multiple is a number that is the sum of the amounts, including negative amounts, calculated for each contribution due day applicable to paragraph 1.3.4(b) in relation to the person by using the formula:

where:

Contribution Paid is the amount of contribution paid, or payable, by the member in respect of a contribution due day; and

Deemed Contribution Paid is the amount of contribution assumed to be paid under paragraph 1.3.4(b) by the member in respect of a contribution due day; and

Salary is:

(a) in the case of a person to whom a partial invalidity pension was applicable on the anniversary of birth immediately preceding that contribution due day - the annual rate of contribution salary; and

(b) in any other case - the annual rate of salary on the anniversary of birth immediately preceding the contribution due day.

Applicability of unfunded transfer multiple

1.3.40. Where a person, immediately before his or her first day of membership, is a remainder employee for the purposes of the Superannuation (Productivity Benefit) Act 1988 but is not a fund employee for the purposes of that Act, an unfunded transfer multiple is applicable to him or her.

Calculation of unfunded transfer multiple

1.3.41. Where an unfunded transfer multiple applies to a person in accordance with rule 1.3.40, that multiple shall be calculated in accordance with rules 1.3.42 and 1.3.43.

1.3.42. Where an unfunded transfer multiple is applicable to a person, the relevant day for the calculation of the multiple is to be the earlier of:

(a) the day 12 months after the person’s first day of membership; and

(b) his or her last day of membership.

1.3.43. The unfunded transfer multiple in respect of a person is the number calculated by using the formula:

where:

Productivity benefit is the sum of:

(a) the amount of the interim benefit that would have been payable under the Superannuation (Productivity Benefit) Act 1988 on the day before the person’s first day of membership if the person had not become a member of the

Superannuation Scheme but had terminated his or her employment on that day and become entitled to a benefit under that Act; and

(b) the interest (if any) up to the relevant day under rule 1.3.42 in respect of the amount in paragraph (a) in accordance with a determination or determinations by the Board as to rates of interest and the method of allocating interest to such amount; and

Average salary is the amount of the person’s average salary on the relevant day under rule 1.3.42.

Division 4 - Maximum Benefit

Maximum benefit table

1.4.1. For the purposes of rule 1.3.2, a person’s maximum benefit on a particular day is, subject to rules 1.4.2, 1.4.3, 1.4.4, 1.4.7, 1.4.8, 1.4.9 and 1.4.10, such amount as, having regard to his or her average salary on that day, is applicable to the person in accordance with the following Table:

Average Salary	Amount of Maximum Benefit
less than $25,000	$200,000
$25,000 or more but less than $37,560	8 times amount of average salary
$37,560 or more but less than $69,750	$75,120 plus 6 times amount of average salary
$69,750 or more	$284,370 plus 3 times amount of average salary

Australian Federal Police adjustment payment

1.4.2. Where a person is entitled to an adjustment payment in accordance with the Australian Federal Police Act 1979, the amount of his or her maximum benefit is the amount calculated under rule 1.4.1 less the amount of that adjustment payment.

Maximum benefit on invalidity or death

1.4.3. Where a person ceases to be a member because of invalidity retirement or death, and the amount of the person’s average salary on his or her last day of membership is less than $25,000, his or her maximum benefit is whichever is the greater of:

(a) the amount of 8 times the amount of his or her average salary; and

(b) the benefit accrual that would have applied to him or her if paragraph 1.3.3(a) had been omitted in calculating his or her benefit factor;

provided that in either case the maximum benefit shall not exceed $200,000 less, if the person is entitled to an adjustment payment in accordance with the Australian Federal Police Act 1979, the amount of that payment.

Maximum benefit for some former eligible employees

1.4.4. Where, on the day an eligible employee for the purposes of the 1976 Act elected that he or she cease to be an eligible employee, the sum of:

(a) the person’s CSS transfer multiple; and

(b) the person’s ongoing multiple on that day;

when multiplied by the person’s average salary on that day results in an amount that exceeds the maximum benefit that would be applicable to the person on that day if rule 1.4.1 were not subject to this rule, the person’s maximum benefit shall be calculated in accordance with rule 1.4.5.

1.4.5. The maximum benefit on a particular day in respect of a person to whom rule 1.4.4 is applicable shall be the maximum benefit that would be applicable to the person if rule 1.4.1 were not subject to rule 1.4.4 multiplied by the factor calculated in accordance with rule 1.4.6.

1.4.6. The factor for the purpose of rule 1.4.5 in respect of a person to whom rule 1.4.4 is applicable shall be the ratio that:

(a) the sum of:

(i) the person’s CSS transfer multiple; and

(ii) the person’s ongoing multiple;

on the day that he or she elected to cease to be an eligible employee for the purposes of the 1976 Act;

bears to:

(b) the number that is the amount of the maximum benefit that would be applicable to the person on that day if rule 1.4.1 were not subject to rule 1.4.4 divided by his or her average salary on that day.

Maximum benefit when preserved benefit exceeds normal maximum benefit

1.4.7. Where:

(a) a preserved benefit is applicable to a person immediately before his or her first day of membership; and

(b) the amount of that benefit exceeds the maximum benefit that would be applicable to the person on his or her first day of membership if rule 1.4.1 were not subject to this rule;

the Board shall determine the maximum benefit that shall be applicable to the person having regard to the circumstances of the case, the contributions (if any) paid by the person since his or her first day of membership and interest thereon, the principles underlying rules 1.4.4 to 1.4.6 and the need for equity between members.

Maximum benefit for former invalidity pensioner

1.4.8. Where a person:

(a) was an invalidity pensioner immediately before his or her first day of membership; and

(b) was a maximum benefits member on the date he or she last became an invalidity pensioner;

he or she will be deemed to be a maximum benefits member from his or her first day of membership for the purposes of rule 3.1.6 and his or her benefit accrual on a particular day will be calculated according to the formula:

where:

MB is the amount that would be the member’s maximum benefit under rule 1.4.1 if that rule were not subject to this rule; and

BA is the person’s benefit accrual on last becoming an invalidity pensioner; and

LS is the lump sum benefit received by the person under paragraph 4.3.5(a) on last becoming an invalidity pensioner.

Alterations to table of maximum benefits

1.4.9. The dollar amounts in the Table in rule 1.4.1 and the dollar amounts in rule 1.4.3 are to be amended with effect from 1 July each year, including 1 July 1990, by adjusting the dollar amounts in the Table to reflect the immediately preceding

March-to-March movement in Average Weekly Ordinary Time Earnings in Australia, in a manner similar to the indexation of the salary ranges and benefits for the purposes of the reasonable benefit limits under the Occupational Superannuation Standards Act 1987.

Unforeseen changes to maximum benefits

1.4.10. Where the reasonable benefit limits under the Occupational Superannuation Standards Act 1987 are altered other than as a result of indexation to reflect movements in Average Weekly Ordinary Time Earnings in Australia and the Table in rule 1.4.1, and rule 1.4.3, are amended as a result of the alteration to those reasonable benefits limits, the Board shall, for a member who is already a maximum benefits member, determine:

(a) the benefit accrual applicable to him or her as a result of those amendments; and

(b) any further contributions to be paid by him or her.

PART 2 - SALARY

Division 1 - Annual Rate of Salary

Definitions

2.1.1. In this Part:

“annual rate of basic salary”, on a particular day in relation to a member who is a regular employee on that day, means the amount of basic salary that would be payable to the member if he or she worked for a year and received throughout that year the amount of basic salary applicable to him or her on that day and the hours applicable to his or her terms of employment on that day, provided that, where a person is receiving compensation payments in respect of hours not being worked, his or her terms of employment shall be deemed to include those hours;

“annual rate of recognised allowances”, on a particular day in relation to a member who is a regular employee on that day, means the amount of recognised allowance or allowances (if any) that would be payable to the member if he or she worked for a year and received throughout that year the amount of recognised allowance or allowances (if any) applicable to him or her on that day, provided that, where a person is receiving compensation payments in respect of hours not being worked, his or her terms of employment shall be deemed to include those hours;

“annual rate of superannuation salary”, on a particular day in relation to a member who is a regular employee on that day, means the sum of:

(a) the annual rate of basic salary on that day in relation to the member; and

(b) the annual rate of recognised allowances on that day in relation to the member;

“annual rate of superannuation salary”, on a particular day in relation to a member who is a casual employee on that day, means the amount of superannuation salary that would be applicable to the member:

(a) if he or she worked full-time for a year; and

(b) if he or she received throughout that year the hourly rate applicable to his or her duties on that day or, where the member had no duties on that day, the hourly rate applicable on that day to the duties that he or she next undertook when engaged in employment;

“basic salary” means the amount as determined by the Board in accordance with any principles advised to the Board by the Minister and after having regard to relevant aspects of the determination of salary and annual rate of salary for the purposes of the 1976 Act and to amounts payable to a member in respect of the temporary performance of the duties of a position or office of higher classification than that usually held by the member;

“recognised allowance” means such allowance or amount, or part of allowance or amount, that the Board determines will be treated as a recognised allowance in accordance with any principles advised to the Board by the Minister and after having regard to the treatment of such allowances or amounts in the determination of salary and annual rate of salary under the 1976 Act;

“superannuation salary” means the sum of basic salary and any recognised allowance or allowances.

Annual rate of salary for full-time employee

2.1.2. Subject to rule 2.4.1, the annual rate of salary on a particular day for a member who is a permanent full-time or temporary full-time employee shall be the greater of:

(a) the annual rate of superannuation salary applicable to the member on that day; and

(b) the notional superannuation salary (if any) applicable to the member on that day under rule 2.1.6 or 2.1.7; and

Annual rate of salary for permanent part-time employee

2.1.3. Subject to rule 2.4.1, the annual rate of salary on a particular day for a member who is a permanent part-time employee shall be the greater of:

(a) the annual rate of superannuation salary that would have been applicable to the member on that day if he or she had been working full-time; and

(b) the notional superannuation salary (if any) applicable to the member on that day under rule 2.1.6 or 2.1.7; and

Annual rate of salary for casual employee

2.1.4. Subject to rule 2.4.1, the annual rate of salary on a particular day for a member who is a casual employee shall be the greater of:

(a) the annual rate of superannuation salary applicable to the member on that day; and

(b) the annual rate of salary that was applicable to the member on the anniversary of his or her birth immediately preceding that day.

Fortnightly rate of salary

2.1.5. The fortnightly rate of salary applicable to a member on a particular day shall be one twenty-sixth of the annual rate of salary applicable to the member on that day.

Applicability of notional superannuation salary

2.1.6. Subject to rule 2.1.10, a notional superannuation salary shall be applicable to a member where:

(a) he or she is not a casual employee; and

(b) a reduction occurs in his or her hourly rate of superannuation salary in respect of which a partial invalidity pension is not payable;

and, in such a case, the annual rate of notional superannuation salary shall be determined in accordance with rule 2.1.8.

2.1.7. Subject to rule 2.1.10, a notional superannuation salary shall be applicable to a member where:

(a) he or she is not a casual employee; and

(b) a reduction occurs in his or her hourly rate of superannuation salary in respect of the whole or part of which a partial invalidity pension is payable;

and, in such a case, the annual rate of notional superannuation salary shall be determined in accordance with rule 2.1.9.

Amount of annual rate of notional superannuation salary

2.1.8. Where a notional superannuation salary is applicable to a member in accordance with rule 2.1.6, the notional superannuation salary applicable to a member on a particular day shall be the greater of:

(a) the sum of:

(i) the annual rate of basic salary on that day applicable to the position held by the member immediately prior to the reduction; and

(ii) the amount of the annual rate of recognised allowance or allowances applicable to the member immediately before the reduction; and

(b) the notional superannuation salary (if any) calculated in accordance with a basis applicable under this rule or rule 2.1.9 immediately before the reduction in superannuation salary;

provided always that where a member is working part-time, the annual rate of basic salary and the annual rate of recognised allowances shall be the annual rates that would have been applicable to the member if he or she had been working full-time.

2.1.9. Where a notional superannuation salary is applicable to a member in accordance with rule 2.1.7, the notional superannuation salary applicable to a member on a particular day shall be the greater of:

(a) the sum of:

(i) the annual rate of basic salary on that day applicable to the position held by the member immediately prior to the reduction; and

(ii) the annual rate of recognised allowances on that day applicable to the recognised allowances applicable to the member immediately prior to the reduction; and

(b) the notional superannuation salary (if any) calculated in accordance with a basis applicable under this rule or rule 2.1.8 immediately before the reduction in superannuation salary;

Cessation of applicability of notional superannuation salary

2.1.10. A notional superannuation salary shall cease to apply to a member when the annual rate of superannuation salary of the member, or if the member is a permanent part-time employee the annual rate of superannuation salary that would have applied if the member had been working full-time, first equals or exceeds his or her notional superannuation salary. This rule shall not operate to preclude a notional superannuation salary again becoming applicable to a member in accordance with rule 2.1.6 or 2.1.7.

Applicability of CSS salary

2.1.11. Subject to rule 2.1.13, a CSS salary shall be applicable to a member if:

(a) the member elected to cease to be an eligible employee for the purposes of the 1976 Act on a day that was coincident with, or later than, his or her first day of membership; and

(b) on the anniversary of birth occurring on or after the day the person elected to cease to be an eligible employee:

(i) his or her annual rate of salary for the purposes of that Act, or the annual rate of salary that would have been his or her annual rate of salary for the purposes of that Act if he or she had not elected to cease to be an eligible employee, was greater than his or her annual rate of superannuation salary; or

(ii) where a partial invalidity pension under section 77 or 78 of that Act was payable, or would have been payable if he or she had not elected to cease to be an eligible employee for the purposes of that Act, to him or her, the annual rate of salary that would have been applicable under that Act if that day had been the day on which he or she ceased to be an eligible employee under that Act was greater than his or her annual rate of superannuation salary.

Amount of annual rate of CSS salary

2.1.12. Where a CSS salary is applicable to a member under rule 2.1.11, the annual rate of CSS salary on a particular day shall be:

(a) the amount of the annual rate of salary that would have applied to the member on that day under the 1976 Act if he or she had not ceased to be an eligible employee under that Act; or

(b) where, on the day that is his or her first day of membership, a partial invalidity pension under section 77 or 78 of that Act was payable, or would have been payable if he or she had not elected to cease to be an eligible employee for the purposes of that Act, to him or her, the annual rate of salary that would have been applicable under that Act on the particular day if he or she had continued to be an eligible employee for the purposes of that Act and ceased to be an eligible employee on that day.

Cessation of applicability of CSS salary

2.1.13. Rule 2.1.11 shall cease to apply to a member from the first day when:

(a) his or her annual rate of superannuation salary under paragraph 2.1.2(a), 2.1.3(a) or 2.1.4(a) equals or exceeds his or her annual rate of CSS salary; or

(b) his or her notional salary calculated in accordance with rule 2.1.8 or 2.1.9 equals or exceeds his or her annual rate of CSS salary;

whichever first occurs.

Division 2 - Average Salary

Average salary

2.2.1. Subject to rule 2.4.1, the average salary on a particular day of a member shall be:

(a) the average of the annual rates of salary on the 3 anniversaries of the member’s birth on or immediately before that day; or

(b) where the member’s period of membership does not encompass 3 anniversaries of the member’s birth - the average of the annual rates of salary on the anniversaries in the period plus his or her annual rate of salary on his or her first day of membership (if not an anniversary);

provided that the Board have discretion to use an alternative salary in circumstances where it considers that the average salary resulting from the application of paragraph 2.2.1(a) or (b) is not in accordance with the spirit of the Rules and would lead to inequitable treatment between members.

Division 3 - Contribution Salary

Amount of fortnightly contribution salary

2.3.1. Subject to rules 2.3.2 and 2.4.2, the fortnightly contribution salary in respect of a contribution due day in relation to a member is:

(a) where the member was a casual employee on that contribution due day - the superannuation salary received by him or her in respect of the fortnight to which that contribution due day relates; or

(b) where the member had been a casual employee on the anniversary of his or her birth immediately preceding the contribution due day but paragraph (a) above is not applicable to him or her - the fortnightly contribution salary that would have been applicable to him or her under whichever of paragraphs (c), (d), (e) and (f) would have applied if:

(i) the date on which he or she first became a regular employee after that anniversary of birth had been the anniversary of birth immediately preceding the contribution due day; and

(ii) the member had not again become a casual employee; and

(iii) for the purpose of whichever of paragraphs (c), (d), (e) and (f) is applicable if subparagraphs (b)(i) and (ii) applied, the annual rate of salary for the purpose of that paragraph had been the annual rate of salary on the anniversary of birth immediately preceding the contribution due day; or