Commonwealth Numbered Regulations - Explanatory Statements

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SUPERANNUATION (APPROVED PART-TIME EMPLOYEES) REGULATIONS (AMENDMENT) 1991 NO. 173

STATUTORY RULES 1991 No. 173

ISSUED BY THE AUTHORITY OF THE MINISTER FOR FINANCE

SUPERANNUATION ACT 1976

SUPERANNUATION (APPROVED PART-TIME EMPLOYEES) REGULATIONS (AMENDMENT)

The Superannuation Act 1976 (the Act) makes provision for and in relation to an occupational superannuation scheme for Commonwealth employees and certain other persons.

Section 168 of the Act provides that the Governor-General may make regulations for the purposes of the Act.

Section 155 of the Act enables the Act to be modified by regulations in relation to persons who are, or have been, approved part-time employees as defined in subsection 3(1) of the Act.

Regulations for the purposes of section 155 are contained in the Superannuation (Approved Part-time Employees) Regulations (the Principal Regulations).

The Regulations amend the Principal Regulations consequent upon certain amendments to the Act by the Superannuation Legislation Amendment Act 1990.

The amendments contained in the Regulations are explained in the Attachment.

The provisions of regulations 1 to 3 and 5 will not result in the rights of a person being so affected as to disadvantage the person and will not impose a liability on a person in respect of anything done or omitted to be done. Those regulations will operate with effect from and including 1 July 1990, the date of commencement of the amendments to the Act. Regulation 4 will operate from the date of notification in the Gazette of the making of the Regulations.

ATTACHMENT

SUPERANNUATION (APPROVED PART-TIME EMPLOYEES) REGULATIONS (AMENDMENT)

REGULATION 1

This provides for regulations 1 to 3 and 5 of the Superannuation (Approved Part-time Employees) Regulations (Amendment) (the Amending Regulations) to operate with effect from and including 1 July 1990. Regulation 4 will operate with effect from and including the date of notification in the Gazette of the making of the Amending Regulations.

REGULATION 2

This provides that the Superannuation (Approved Part-time Employees) Regulations (the Principal Regulations) are amended as set out in the Amending Regulations.

SUBREGULATION 3.1

The Schedule to the Principal Regulations omitted the definition of "period of contributory service" in subsection 3(1) of the Superannuation Act 1976 (the Act) and substituted a definition of the term to apply to persons who are, or have been, approved part-time employees. Like the definition in the Act, the substituted definition excludes certain periods from the scope of the term. Paragraph 8(1)(j) of the Superannuation Legislation Amendment Act 1990 (the Amending Act) amended the definition in the Act in relation to those exclusions as a consequence of the substitution of a new section 51A in the Act by section 40 of the Amending Act. Subregulation 3.1 amends the substituted definition in the same way.

SUBREGULATIONS 3.2 AND 3.3

The Schedule to the Principal Regulations inserted a definition of "period of employment" in subsection 3(1) of the Act. Paragraph (a) and subparagraph (b)(i) of the definition exclude the same periods as does the definition of "period of contributory service". Subregulations 3.2 and 3.3 respectively amend paragraph (a) and subparagraph (b)(i) of the definition of "period of employment" consistent with the amendment to the substituted definition of "period of contributory service" by subregulation 3.1. and 73(2), as modified by the Principal Regulations, so that the proportion will have regard to years and part years in the person's periods of contributory service and employment. The amendments also provide protection against detriment arising from the change to the years and part years approach.

SUBREGULATION 3.8

The Schedule to the Regulations modified subsection 125(1) of the Act by omitting the definition of "employment". Section 70 of the Amending Act amended the subsection by deleting the definition. Subregulation 3.8 of the amending Regulations therefore deletes the modification to subsection 125(1).

REGULATION 4

Section 64 of the Amending Act inserted in the Act a new Part VIA (sections 110A to 110S) in relation to productivity superannuation. Section 110C provides the rates of productivity superannuation contributions payable by employers.

Regulation 4 of the Amending Regulations modifies section 110C so that the rate of productivity superannuation contributions payable in relation to an approved part-time employee will be a proportion of that payable if the person had been a full-time employee. The proportion has regard to the normal hours of duty of the approved part-time employee and what would have been his or her normal hours of duty if he or she had been a full-time employee.

REGULATION 5

This is a transitional provision in relation to the amendment made by subregulation 3.4. It ensures that the amendments made by subregulation 3.4 will not affect the protection provided in certain cases by subsection 20(3) of the Amending Act.