South Australian Current Acts

PARLIAMENTARY SUPERANNUATION ACT 1974 - SECT 5

5—Interpretation

        (1)         In this Act, unless the contrary intention appears—

"additional salary" means the amount by which the salary of a member who holds Ministerial or other Parliamentary office exceeds the basic salary of a member, and includes any remuneration declared by proclamation to be additional salary for the purposes of this Act;

"approved form" means a form approved by the Board;

"basic salary" of a member means—

            (a)         where the member holds no Ministerial or Parliamentary office—the salary to which the member is entitled under the Parliamentary Remuneration Act 1990 ;

            (b)         where the member holds a Ministerial or Parliamentary office—the salary to which the member would be entitled under the Parliamentary Remuneration Act 1990 if the member held no such office;

"the Board" means the South Australian Parliamentary Superannuation Board;

"child benefit" means child benefit payable pursuant to Division 2 of Part 5;

"co-contribution" means a payment made to the Board in respect of a person by the Commissioner of Taxation pursuant to the requirements of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 of the Commonwealth;

"co-contribution account" means an account established and maintained by the Board as a co-contribution account in accordance with the requirements of this Act;

"complying superannuation fund" has the meaning given by section 45 of the SIS Act;

"contribution" means any contribution paid by a member pursuant to the repealed Act or this Act;

"death insurance benefit" is the death insurance to which a PSS 3 member is entitled by virtue of his or her membership of PSS 3;

"deferred superannuation contributions surcharge" in relation to a member means the amount that the member is liable to pay the Commissioner of Taxation under section 15(6) of the Superannuation Contributions Tax Act;

"eligible child" means the child or adopted child—

            (a)         of a deceased PSS 1 or PSS 2 member or deceased PSS 1 or PSS 2 member pensioner; or

            (b)         of the spouse of a deceased PSS 1 or PSS 2 member or deceased PSS 1 or PSS 2 member pensioner, not being a child—

                  (i)         born of a pregnancy that commenced after the death of the member or pensioner; or

                  (ii)         adopted after the death of the member or pensioner;

who—

            (c)         has not attained the age of 16 years; or

            (d)         having attained that age, has not attained the age of 25 years and is in full time attendance at an educational institution recognised by the Board for the purposes of this Act;

"former PSS 1 member" means a person who was a PSS 1 member immediately before ceasing to be a member;

"former PSS 2 member" means a person who was a PSS 2 member immediately before ceasing to be a member;

"the Fund" means the Parliamentary Superannuation Fund established by this Act;

"invalidity insurance benefit" is the invalidity insurance to which a PSS 3 member is entitled by virtue of his or her membership of PSS 3;

"judge" means a judge of the Supreme Court nominated by the Chief Justice to exercise the powers of a judge under this Act;

"member" means a member of either House of Parliament of the State, and includes a person who, having ceased to be such a member, is still in receipt of salary but does not include a non-participating member;

"member pensioner" means a former member who is entitled to a pension under this Act by virtue of being a PSS 1 member or a PSS 2 member notwithstanding that, at the material time, payment of that pension may be suspended or the pension may be preserved under this Act;

"non-participating member" means a member of either House of Parliament who has made an election under section 7E;

"notional pension"—

            (a)         in relation to a deceased PSS 1 or PSS 2 member, means the amount of pension that would have been payable to that deceased member on the day in relation to which the expression is used if—

                  (i)         on the day that he died, he had retired in the circumstances referred to in section 18; and

                  (ii)         he had been alive and in receipt of a pension on the day in relation to which the expression is used; and

            (b)         in relation to a deceased member pensioner, means the amount of pension that would have been payable to that pensioner if he had been alive and in receipt of pension on the day in relation to which the expression is used;

"pension day", in relation to a pension, means the day on which a periodical payment of that pension is usually made;

"prescribed office" means an office or position in respect of which additional salary is payable;

"PSS 1"—see section 7C(1);

"PSS 2"—see section 7C(2);

"PSS 3"—see section 7C(3);

"PSS 1 member" means a member of PSS 1—see section 7D(2);

"PSS 1 member pensioner" means a member pensioner who was a PSS 1 member immediately before ceasing to be a member;

"PSS 2 member" means a member of PSS 2—see section 7D(3);

"PSS 2 member pensioner" means a member pensioner who was a PSS 2 member immediately before ceasing to be a member;

"PSS 3 member" means a member of PSS 3—see sections 7D(4) and 7F;

"putative spouse"—see section 7A;

"registered relationship" means a relationship that is registered under the Relationships Register Act 2016 , and includes a corresponding law registered relationship under that Act;

"the repealed Act" means the Parliamentary Superannuation Act 1948 ;

"salary" means basic salary (expressed as an annual salary);

"service", in relation to a member, means the member's service as determined by the rules set out in section 7;

"SIS Act" means the Superannuation Industry (Supervision) Act 1993 of the Commonwealth;

"special deposit account" means a special deposit account established under section 8 of the Public Finance and Audit Act 1987 ;

"spouse" includes a putative spouse;

"spouse pension" means—

            (a)         a pension payable to the surviving spouse of a member or former member under the repealed Act that was so payable immediately before the commencement of this Act; or

            (b)         a pension payable to the spouse of a deceased PSS 1 or PSS 2 member or deceased member pensioner and first payable on or after the commencement of this Act.

"State" includes a Territory of the Commonwealth;

"Superannuation Contributions Tax Act" means the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 of the Commonwealth;

"superannuation salary sacrifice" means any salary that a member is sacrificing for the purposes of superannuation under section 4B of the Parliamentary Remuneration Act 1990 ;

"surcharge notice" means a notice issued by the Commissioner of Taxation under section 15(7) of the Superannuation Contributions Tax Act.

        (2)         The Governor may, by proclamation, declare any remuneration to which a member is entitled to be additional salary for the purposes of this Act and the Governor may, by proclamation, amend, vary or revoke any such declaration.

        (3)         For the purposes of the definition of "basic salary" in subsection (1), the salary to which a member is entitled under the Parliamentary Remuneration Act 1990 includes the amount of any contribution that the member makes towards the cost of providing an article, motor vehicle, equipment or service by way of a salary sacrifice (as contemplated by section 4A(2) of that Act), the amount of any superannuation salary sacrifice (as contemplated by section 4B of that Act for the relevant period), and the amount of any contribution that the member makes towards the cost of providing an allowance or benefit by way of salary sacrifice (as contemplated by section 6A(2) of that Act).