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Version No. 075

Emergency Services Superannuation Act 1986

No. 94 of 1986

Version incorporating amendments as at16 June 2015

TABLE OF PROVISIONSSection Page

Part 1—Preliminary 1

1 Purpose 12 Commencement 13 Definitions 23A Declaration of eligible salary sacrifice contributors 184 Application of Act 184A Payment of contributions by employers 244AA Eligible protective services officer may make election 254B Effect of Act 264C Guarantee of no detriment 264D Review of decision 26

Part 2—Emergency Services Superannuation Board 27

5 Establishment of Board 276 Objectives and duties of Board 276A Functions and powers of the Board 336B Prudential superannuation standard 357 Membership of the Board 358 Vacancies on Board 399 Deputies—elected members 419A Deputies—nominated members 4110 Suspension and removal of members 4211 Payment of members 4212 Procedure of the Board 4212A Resolutions without meetings 4412B Improper use of information 4412C Committees of the Board 4512D Pecuniary interests of members of the Board 4513 Chief Executive Officer 4613A Staff 4714 Delegation 49

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Part 3—Emergency Services Superannuation Scheme 50

15 Establishment of Scheme 5017 Borrowing and investment powers 5017A Investment funds 5017B Group accounts 5018 Management Account of the Board 5119 Actuarial investigation of the Scheme 52

Part 3AA—Contributions and benefits 54

20 Scheme may be supplemented by Consolidated Fund 5420A Contributions 5520B Membership 5920C Accrued benefits 6120D Retirement of contributor 6620E Death of contributor or police recruit 6620F Disability of contributor or police recruit 6920G Temporary pension for illness or injury 7520H Termination due to ill health 7720I Indexation of pensions 7820J Retrenchment of contributor 7920K Other termination of service of contributor 7920L Restriction of death and disability benefits 8020M Optional contributions during leave of absence 8220N Nominated personal representatives 8320NA Registration of names of dependants 8420O Death benefit when no dependants 8420P Payment of benefits in case of multiple claimants 8520PA Entitlements in respect of returning members who are

operational staff members 8620Q Separate employer accounts 8620R Remittance of contributions 8820S Minimum Requisite Benefit 88

Part 3A—ESSPLAN Scheme 89

21 Definitions 8921A ESSPLAN Scheme 9121B Membership of ESSPLAN 9221C Employer contributions 9421D Member's contributions for ESSPLAN 9521E Amount and payment of benefits under ESSPLAN 9621F Disability and death cover under ESSPLAN 9721FA Optional additional disability and death cover under

ESSPLAN 9921G Disability and death insurance under ESSPLAN 10021H Amount and payment of disability or death benefits 10021I Member's accounts for ESSPLAN 101

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21IA Contribution splitting 10221J Beneficiaries Accounts 10421JA Spouse Accounts 10621JB Optional disability and death cover for eligible spouses 10821K Investment funds 10921L Net earning rate 11021M Roll over or transfer of preserved benefit 11121N Transfer to or from new scheme 11121O Roll over or transfer of benefits to other fund 112

Part 4—Transfer from other superannuation funds 113

22 Pensions for former contributors to other funds 11322A Transfer of assets and liabilities of Police Pensions Fund and

Police Superannuation Fund 11422B Transfer of assets in respect of VEISF beneficiaries 11422C Provisions relating to transferred beneficiaries 11622D Commutation of pension not exceeding declared rate 117

Part 4AA—Transfer of the State Superannuation Fund and transfer of administration of the MTA Superannuation Fund and related matters 118

22DA Definitions 11822DB Transfer of assets and liabilities of the State Superannuation

Fund 11822DC Board is successor in law 11922DD Exemption from stamp duty or other tax 12122DE Transitional provision—Registrar of Titles 121

Part 4AB—Transfer of administration of declared public sector superannuation schemes 122

22DF Application of this Part 12222DG Declaration of administered schemes 12222DH Board is successor in law 12222DI Conflict between duties, functions and powers 12322DJ Matters which may be included in Order in Council 12422DK General provisions relating to Orders in Council 12422DL Exemption from stamp duty or other tax 12522DM Transitional provision—Registrar of Titles 126

Part 4AC—Transfer of the Parliamentary Contributory Superannuation Fund and related matters 127

22DN Definitions 12722DO Transfer of assets and liabilities of the Parliamentary

Contributory Superannuation Fund 12722DP Board is successor in law 12822DQ Exemption from stamp duty or other tax 12922DR Transitional provision—Registrar of Titles 129

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22DS Actuarial investigation 12922DT Scheme may be supplemented by Consolidated Fund 130

Part 4A—Family law provisions 131

22E Definitions 13122EA Accrued benefit multiple 13422F Obligation on Board 13422G Reduction of benefit or accrued benefit entitlement 13722H Board may provide additional information 13822I Charging of fees 138

Part 5—Review of decisions of Board 140

23 Person may request Board to reconsider decision 140

Part 6—General 142

23AA Payment of benefits subject to specified standards 14223A Application for disability benefit 14224 Medical issues 14225 Disclosure of contents of medical reports 14325A Taxation on benefits 14325AA No detriment provision 14725B Surcharge debt account 14925C Commutation of pension to meet surcharge liability 15226 Assignment or charging of interest 15326A Early release of benefits 15427 Money owing to the Scheme 15427A Unpaid lump sum benefits 15528 Minors 15528A Payment of benefits if person is incapable of managing

financial affairs 15529 Board may require information 15629A Specified standards 158

Part 7—Regulations 160

31 Regulations generally 16032 Regulations under this Act 161

Part 8—Transitional provisions 163

33 Victoria Police Act 2013 163═══════════════

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Endnotes 164

1 General information 164

2 Table of Amendments 165

3 Amendments Not in Operation 172

4 Explanatory details 173

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Version No. 075

Emergency Services Superannuation Act 1986

No. 94 of 1986

Version incorporating amendments as at16 June 2015

The Parliament of Victoria enacts as follows:

PART 1—PRELIMINARY

1 Purpose

(1) The purpose of this Act is to establish an Emergency Services Superannuation Board and Scheme to provide superannuation benefits for persons employed in the emergency services.

(2) In addition to the purpose specified in subsection (1), the purpose of this Act as amended by the Superannuation Legislation (Governance Reform) Act 2005 is to—

(a) re-constitute the Board and empower the Board to administer public sector superannuation schemes; and

(b) improve the administration of public sector superannuation schemes.

2 Commencement

This Act comes into operation on 1 January 1987.

3 Definitions

(1) In this Act—

1

S. 1 amended by No. 94/2005 s. 3 (ILA s. 39B(1)).

S. 1(2) inserted by No. 94/2005 s. 3.

S. 3 amended by No. 27/2001 s. 5(Sch. 3 item 2.2) (ILA s. 39B(1)).

actuary means a fellow or accredited member of the Institute of Actuaries of Australia approved by the Minister;

adjusted total contributions means the sum of—

(a) the total contributions (other than optional contributions under section 20M made after 31 December 1987) which would have been made by a contributor under the Scheme if the salary of the contributor had always been equal to the salary of the contributor at the date of termination of service; and

(b) a percentage of salary at the date of termination of service of the contributor determined by the Board having regard to the period of membership and contributions under a prior fund and any benefits paid to the contributor from a prior fund; and

(c) a percentage of salary at the date of termination of service of the contributor determined by the Board having regard to any money or other assets transferred from an approved superannuation arrangement;

administered scheme means—

(a) the MTA Superannuation Fund; and

2

S. 3(1) def. of actuary substituted by No. 4/1996 s. 3(a).

S. 3(1) def. of adjusted total contributions inserted by No. 82/1996 s. 6(1).

S. 3(1) def. of administered scheme inserted by No. 94/2005 s. 4(1).

(b) a public sector superannuation scheme which is declared to be an administered scheme under section 22DG;

appointed day, in respect of an administered scheme within the meaning of paragraph (b) of the definition of "administered scheme", means the appointed day specified in the Order in Council made under section 22DG in respect of the transfer of the administered scheme;

approved superannuation arrangement means a superannuation arrangement which has been approved by the Minister;

benefit means any amount paid or payable by the Board out of the Scheme under this Act;

Board means Emergency Services Superannuation Board;

Chief Executive Officer means the Chief Executive Officer of the Board appointed to be the Chief Executive Officer under section 13 or a person appointed to act as the Chief Executive Officer under that section;

child in relation to a deceased contributor or former contributor or member or former member or police recruit or former police recruit means a child of the person or the person's partner other than any child born more than 10 months after the person's death who is—

(a) under 18 years of age; or

(b) between the age of 18 and 25 years and in the opinion of the Board is a full-time student;

3

S. 3(1) def. of appointed day inserted by No. 94/2005 s. 4(1).

S. 3(1) def. of benefit amended by No. 94/2005 s. 4(2).

S. 3(1) def. of Chief Executive Officer inserted by No. 94/2005 s. 4(1).

S. 3(1) def. of child inserted by No. 27/2001 s. 5(Sch. 3 item 2.1(a)).

complying superannuation fund means a superannuation entity or a superannuation fund within the meaning of section 10 of the Commonwealth Superannuation Industry (Supervision) Act 1993 which is a complying superannuation fund or a complying approved deposit fund within the meaning of Part IX of the Commonwealth Income Tax Assessment Act 1936;

consumer price index means the all groups consumer price index in original terms for all capital cities in respect of a half year ending on 30 June or 31 December published by the Australian Bureau of Statistics;

contributor means an employee who will be, is, or has been, liable to contribute to the Scheme under Part 3AA with respect to the entitlement to benefits under that Scheme;

current equivalent of salary on termination of service means the salary (in accordance with section 4(1E)(f)) that the Board determines, having regard to increases in salary that have occurred since the termination of service of the former contributor or former police recruit, as being equivalent to the salary that was payable to the contributor or police recruit immediately prior to termination of service;

dependant means in relation to a deceased contributor or former contributor or member or former member or police recruit or former police recruit—

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S. 3(1) def. of complying super-annuation fund inserted by No. 4/1996 s. 3(b).

S. 3(1) def. of consumer price index inserted by No. 82/1996 s. 6(1), substituted by No. 44/2014 s. 33(Sch. item 10(1)).

S. 3(1) def. of contributor substituted by No. 84/1998 s. 3, amended by No. 94/2005 s. 4(3).

S. 3(1) def. of current equivalent of salary on termination of service inserted by No. 82/1996 s. 6(1), amended by No. 29/2000 s. 3(1).

S. 3(1) def. of dependant inserted by No. 82/1996 s. 6(1), amended by No. 27/2001 s. 5(Sch. 3 item 2.1(b)).

(a) the partner or any child of the contributor or former contributor or member or former member or police recruit or former police recruit; or

(b) any other person who in the opinion of the Board was at the date of death of the contributor or former contributor or member or former member or police recruit or former police recruit, wholly or partially dependent on the contributor or former contributor or member or former member or police recruit or former police recruit or who at that date had a legal right to look to the contributor or former contributor or member or former member or police recruit or former police recruit for financial support;

disability means—

(a) if a disability benefit insurance policy is in force in respect of a member, disability as defined in or for the purposes of that policy; or

(b) in any other case, the inability of a contributor or member before the age of 60 years or of a police recruit due to a continuing or recurring injury, disease or infirmity to ever—

(i) perform his or her duties; and

(ii) perform any other duties for which he or she is suited by education, training or experience

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S. 3(1) def. of disability inserted by No. 4/1996 s. 3(c), amended by No. 82/1996 s. 6(2).

or for which he or she would be suited as a result of retraining—

as determined by the Board on the basis of reports provided by at least 2 registered medical practitioners appointed by the Board;

domestic partner of a person means—

(a) a person who is, or was at the time of the person's death, in a registered domestic relationship with the person; or

(b) a person to whom the person is not married but with whom, in the opinion of the Board, the person is, or was at the time of the person's death, living as a couple on a genuine domestic basis (irrespective of gender);

eligible beneficiary means a person who is entitled to a benefit under a Superannuation Act (other than this Act or Part 3 of the Parliamentary Salaries and Superannuation Act 1968) or an administered scheme;

eligible protective services officer means a person who was appointed as a protective services officer during the period commencing on or after 1 January 1994 and ending on the day on which section 3 of the Superannuation Legislation Amendment Act 2009 comes into operation;

eligible salary sacrifice contributor means a contributor in respect of whom a declaration is in force under section 3A;

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S. 3(1) def. of domestic partner inserted by No. 27/2001 s. 5(Sch. 3 item 2.1(a)), substituted by No. 12/2008 s. 73(1)(Sch. 1 item 19.1), amended by No. 4/2009 s. 37(Sch. 1 item 12.1).

S. 3(1) def. of eligible beneficiary inserted by No. 43/2008 s. 3, amended by No. 61/2013 s. 12(a).

S. 3(1) def. of eligible protective services officer inserted by No. 38/2009 s. 3(1).

S. 3(1) def. of eligible salary sacrifice contributor inserted by No. 94/2005 s. 4(1).

employee means a person who is—

(a) a police officer; or

(b) a police reservist who has not, on retirement (on grounds other than disability) at the age of 50 or over, become entitled to a benefit under the State Superannuation Act 1988 or this Act; or

(ba) a protective services officer; or

(c) an officer or employee of the Metropolitan Fire Brigades Board or a member of the Metropolitan Fire Brigades Board appointed under section 7(1) of the Metropolitan Fire Brigades Act 1958; or

(d) a person appointed by the Country Fire Authority under section 17 of the Country Fire Authority Act 1958 or a member of the Country Fire Authority appointed under section 7 of that Act; or

(e) an officer of the Department of Sustainability and Environment or Department of Primary Industries who is a permanent officer who is employed full time in operational fire protection duties and is declared or is within a class of persons which are declared for the purposes of this Act by the Minister by notice published in the Government Gazette; or

(f) an employee of Ambulance Service—Victoria within the meaning of the Ambulance Services Act 1986 or any

7

S. 3(1) def. of employee amended by Nos 50/1988 s. 93(2)(Sch. 2 Pt 2 item 15), 81/1988 s. 3(a)(i)–(iv), 72/1990 s. 17, 58/1994 s. 10(a)–(c), 82/1996 s. 20(1)(2), 38/1998 s. 15(a), 94/2005 s. 4(4), 38/2009 s. 3(2)(a), 40/2010 s. 3(a), 37/2014 s. 10(Sch. item 54.1(b)).

other ambulance service declared for the purposes of this Act by the Minister by notice published in the Government Gazette; or

(g) a person employed by the Board before 1 December 2005 or in accordance with section 13 or 13A or to which section 13A(3)(b) applies; or

(h) a person referred to in paragraph (a), (b), (ba), (c), (d), (e), (f) or (g) who has resigned or has been given leave of absence without pay to act as a full-time officer of—

(i) a union; or

(ii) an employee organisation—

which is approved by the Minister; or

(i) an employee within the meaning of the Commonwealth Superannuation Guarantee (Administration) Act 1992 not being a person whose eligibility to be a member would but for this paragraph be determined by the application of paragraph (e) or (h);

employer means the employer of—

(a) an employee; or

(b) a police recruit;

governing body means the person or body administering a public sector superannuation scheme but does not include the Board;

governing instrument means the Act, regulations, by-law, trust deed or other document whatsoever or any combination of such documents by or under which a public sector

8

S. 3(1) def. of governing body inserted by No. 94/2005 s. 4(1).

S. 3(1) def. of governing instrument inserted by No. 94/2005 s. 4(1).

superannuation scheme is established or maintained;

ill health means a continuous or recurring impairment of the health of a contributor which is due to a physical or mental incapacity, bodily injury, illness or disease, which in the opinion of the Board—

(a) is not a disability; and

(b) is likely to be adversely affected if the contributor remains in his or her employment or returns to employment with an employer; and

(c) does not preclude the contributor from seeking alternative employment; and

(d) has not been incurred or inflicted for the purpose of obtaining a benefit;

nominee, in relation to a deceased contributor or former contributor, means—

(a) any person nominated by the contributor as a nominated personal representative under section 20N(1); or

(b) any person deemed to be a contributor's nominated personal representative under section 20N(3); or

(c) any person over the age of 18 years who is not in the opinion of the Board a full-time student and to whom the contributor has been the natural or adoptive parent;

* * * * *

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S. 3(1) def. of ill health inserted by No. 82/1996 s. 6(1).

S. 3(1) def. of nominee inserted by No. 82/1996 s. 6(1), amended by No. 70/2003 s. 3, substituted by No. 61/2013 s. 3.

S. 3(1) def. of occupational super-annuation standards inserted by No. 49/1992 s. 33, repealed by No. 4/1996 s. 3(d).

operational staff member means a contributor who is or has been during any period of service in respect of which benefits may become payable under the Scheme—

(a) a police officer who has completed a course either in Victoria or elsewhere which enables him or her to undertake general duties as a police officer and who has taken and subscribed an oath or affirmation under section 50 of the Victoria Police Act 2013;

(ab) subject to section 4(7C), a protective services officer who has completed a course either in Victoria or elsewhere which enables him or her to undertake general duties as a protective services officer and who has taken and subscribed an oath or affirmation under section 50 of the Victoria Police Act 2013;

(b) an employee of the Department of Sustainability and Environment or Department of Primary Industries;

(c) any employee within the meaning of paragraphs (c), (d) and (f) of the definition of employee who is declared or is within a class of persons which are declared for the purposes of this Act by the Minister by notice published in the Government Gazette and is designated by an employer as an operational staff member;

10

S. 3(1) def. of operational staff member inserted by No. 82/1996 s. 6(1), amended by Nos 38/2009 s. 3(2)(b)(c), 40/2010 s. 3(b), 37/2014 s. 10(Sch. item 54.1(c)).

(d) any other employee (other than an employee within the meaning of paragraphs (a), (e) and (g) of the definition of "employee") who is designated by an employer as an operational staff member and who is approved as such by the Board;

Parliamentary Contributory Superannuation Fund means the Parliamentary Contributory Superannuation Fund established and kept under Part 3 of the Parliamentary Salaries and Superannuation Act 1968 and as in existence immediately before the commencement of section 12 of the Superannuation Legislation Amendment Act 2013;

partner of a person means the person's spouse or domestic partner;

part-time contributor means a contributor employed on a permanent basis which requires less than full-time service;

pensioner means a person receiving a pension under this Act;

police officer has the same meaning as in the Victoria Police Act 2013;

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S. 3(1) def. of Parliamentary Contributory Super-annuation Fund inserted by No. 61/2013 s. 12(c).

S. 3(1) def. of partner inserted by No. 27/2001 s. 5(Sch. 3 item 2.1(a)), substituted by No. 40/2010 s. 4(1).

S. 3(1) def. of part-time contributor inserted by No. 82/1996 s. 6(1).

S. 3(1) def. of pensioner amended by No. 82/1996 s. 20(3).

S. 3(1) def. of police officer inserted by No. 37/2014 s. 10(Sch. item 54.1(a)).

police recruit has the same meaning as in the Victoria Police Act 2013;

police reservist has the same meaning as in the Victoria Police Act 2013;

prior fund means—

(a) the Superannuation Fund operated under the Superannuation Act 1958; or

(b) the Police Pensions Fund operated under the Police Regulation Act 1958; or

(c) the Metropolitan Fire Brigades Superannuation Fund operated under the Metropolitan Fire Brigades Superannuation Act 1976; or

(d) the Hospitals Superannuation Fund operated under the Hospitals Superannuation Act 1965; or

(e) the State Superannuation Fund operated under the State Superannuation Act 1988;

protective services officer has the same meaning as in the Victoria Police Act 2013;

12

S. 3(1) def. of police recruit substituted by No. 37/2014 s. 10(Sch. item 54.1(d)).S. 3(1) def. of police reservist inserted by No. 37/2014 s. 10(Sch. item 54.1(a)).

S. 3(1) def. of prior fund inserted by No. 82/1996 s. 6(1).

S. 3(1) def. of protective services officer inserted by No. 38/2009 s. 3(1), substituted by No. 37/2014 s. 10(Sch. item 54.1(e)).

public sector superannuation scheme means a scheme for the payment of superannuation, retirement or death benefits which is established or maintained—

(a) by or under an Act; or

(b) by a public authority, statutory body, body corporate or other body constituted by or under an Act;

retrenchment means the termination of employment or service of a contributor who has not attained the minimum age for retirement and in respect of whom the employer certifies in writing to the Board that the contributor has been retrenched for the purposes of this Act;

returning officer means a person who—

(a) was a police officer; and

(b) is re-appointed under a fixed term agreement as a police officer;

salary means—

(a) the amount, computed as determined by the Board, of the annual rate of remuneration for the time being payable periodically and regularly to a contributor or a police recruit by an employer excluding any expense of office or uniform allowance, reimbursement of travelling or other incidental expenses and all other allowances which would not ordinarily be payable in respect of every pay

13

S. 3(1) def. of public sector super-annuation scheme inserted by No. 94/2005 s. 4(1).

S. 3(1) def. of retrenchment inserted by No. 82/1996 s. 6(1).

S. 3(1) def. of returning member inserted by No. 43/2008 s. 3, substituted asreturning officer by No. 37/2014 s. 10(Sch. item 54.1(f)).

S. 3(1) def. of salary inserted by No. 82/1996 s. 6(1).

period in a year of employment or during the training of the police recruit; or

(b) in the case of a contributor who is engaged under a contract of employment, salary means the salary for superannuation purposes specified from time to time in that person's contract of employment, notified in writing by that contributor's employer to the Board and which is approved by the Board;

Scheme means Emergency Services Superannuation Scheme;

specified standards means standards specified under section 29A;

spouse of a person means a person to whom the person is, or was at the time of the person's death, married;

State Superannuation Fund means the Superannuation Fund established under the Superannuation Act 1925 and continued under the State Superannuation Act 1988 as the State Superannuation Fund and as in existence immediately before the commencement of the Superannuation Legislation (Governance Reform) Act 2005;

Superannuation Act means—

(a) this Act;

14

S. 3(1) def. of specified standards inserted by No. 4/1996 s. 3(e).

S. 3(1) def. of spouse inserted by No. 82/1996 s. 6(1), substituted by No. 27/2001 s. 5(Sch. 3 item 2.1(c)).S. 3(1) def. of State Super-annuation Fund inserted by No. 94/2005 s. 4(1).

S. 3(1) def. of Super-annuation Act inserted by No. 94/2005 s. 4(1), amended by Nos 61/2013 s. 12(b), 37/2014 s. 10(Sch. item 54.1(g)).

(ab) Part 3 of the Parliamentary Salaries and Superannuation Act 1968;

(b) Part III of the Police Regulation (Pensions) Act 1958;

(c) the State Employees Retirement Benefits Act 1979;

(d) the State Superannuation Act 1988;

(e) the Superannuation Act 1958;

(f) the Transport Superannuation Act 1988;

superannuation benefits includes superannuation payments, annuities, pensions, allowances, lump sum payments or other benefits;

superannuation system has the same meaning as it has in regulation 5.01(1) of the Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth;

surchargeable contributions means the surchargeable contributions of a contributor for a particular financial year worked out in accordance with section 8 of the Commonwealth Superannuation Contributions Tax (Assessment and Collection) Act 1997 and any regulations made under that section that apply in respect of that particular financial year;

surcharge debt account means, in relation to a person who is or has been a contributor to the Scheme or member of the ESSPLAN Scheme, the surcharge debt account kept for that person (while he or she was a

15

S. 3(1) def. of super-annuation benefits inserted by No. 94/2005 s. 4(1).

S. 3(1) def. of super-annuation system inserted by No. 37/2007 s. 3.

S. 3(1) def. of surchargeable contributions inserted by No. 29/2000 s. 3(2).

S. 3(1) def. of surcharge debt account inserted by No. 29/2000 s. 3(2).

contributor to the Scheme or member of the ESSPLAN Scheme) under section 25B;

surcharge deduction amount means, in relation to a person—

(a) who is or has been a contributor; and

(b) to or in respect of whom benefits become payable under this Act—

the surcharge deduction amount that is specified in a determination made by the Board under section 25B in relation to the person;

termination of service means the cessation of the employment of a contributor whether voluntary or compulsory;

transferred officer means a person who has made a choice, or is deemed to have made a choice, under section 4 to contribute to the Scheme.

(2) For the purposes of the definition of domestic partner in subsection (1)—

(a) registered domestic relationship has the same meaning as in the Relationships Act 2008; and

(b) in determining whether persons who are not or were not in a registered domestic relationship are or were domestic partners of

16

S. 3(1) def. of surcharge deduction amount inserted by No. 29/2000 s. 3(2).

S. 3(1) def. of termination of service inserted by No. 82/1996 s. 6(1).

S. 3(1) def. of transferred officer amended by No. 64/1991 s. 4(a).

S. 3(2) inserted by No. 27/2001 s. 5(Sch. 3 item 2.2), substituted by No. 12/2008 s. 73(1)(Sch. 1 item 19.2).

S. 3(2)(a) amended by No. 4/2009 s. 37(Sch. 1 item 12.2(a)).

S. 3(2)(b) amended by No. 4/2009 s. 37(Sch. 1 item 12.2(b)).

each other, all the circumstances of their relationship are to be taken into account, including any one or more of the matters referred to in section 35(2) of the Relationships Act 2008 as may be relevant in a particular case.

(2A) The definition of partner as substituted by section 4(1) of the Superannuation Legislation Amendment Act 2010 applies in respect of the determination by the Board of an entitlement arising under this or any other Superannuation Act on or after the commencement of the substituting section.

(3) A reference in this Act to the administration of a public sector superannuation scheme includes a reference to the management and control of the policies of that scheme.

(4) If there is any inconsistency between a provision which by virtue of this Act is deemed to form part of or is to be read and construed as forming part of a governing instrument and any other provision of the governing instrument, the first-mentioned provision prevails.

3A Declaration of eligible salary sacrifice contributors

The Minister may by notice published in the Government Gazette declare—

(a) a contributor to be an eligible salary sacrifice contributor from the date specified in the notice; or

(b) a class of contributors to be eligible salary sacrifice contributors from the date specified in the notice.

4 Application of Act

(1) A person who is an employee and is entitled to any benefits from—

17

S. 3(2A) inserted by No. 40/2010 s. 4(2).

S. 3(3) inserted by No. 94/2005 s. 4(5).

S. 3(4) inserted by No. 94/2005 s. 4(5).

S. 3A inserted by No. 94/2005 s. 5.

S. 4(1) amended by Nos 81/1988 s. 3(c), 49/1992 s. 34.

(a) the State Superannuation Fund; or

(b) the Hospitals Superannuation Fund; or

* * * * *

(d) any approved superannuation arrangement—

may, within the period or periods determined by the Board, choose to contribute to the Scheme.

(1A) A person who is an employee but is not as at the day on which section 3(d) of the Superannuation Acts (Amendment) Act 1988 comes into operation entitled to any benefits from a superannuation fund or arrangement to which subsection (1) applies may within the prescribed period under the Emergency Services Superannuation (Election to Contribute) Regulations 1988 or a subsequent period determined by the Board choose to contribute to the Scheme.

(1B) Despite paragraph (e) of the definition of employee in section 3, an officer of the Department of Sustainability and Environment or Department of Primary Industries who is transferred to an office which was held by a person or a class of persons declared for the purposes of that paragraph may within the period of 3 months after that transfer elect to continue to be a member of the State Superannuation Fund.

(1BA) If an officer to whom subsection (1B) applies—

(a) does not make an election under that subsection; and

18

S. 4(1)(a) amended by No. 81/1988 s. 3(b).

S. 4(1)(c) repealed by No. 64/1991 s. 4(b).

S. 4(1A) inserted by No. 81/1988 s. 3(d), amended by No. 82/1996 s. 20(4).

S. 4(1B) inserted by No. 81/1988 s. 3(d), amended by Nos 82/1996 s. 20(5)(a)(b), 40/2010 s. 5(1).

S. 4(1BA) inserted by No. 82/1996 s. 20(6).

(b) subsequently ceases to hold the office referred to in that subsection; and

(c) continues to be eligible to be a member of a public sector superannuation scheme—

the officer may within the period of 3 months after ceasing to hold that office elect to continue to contribute to the Scheme or to transfer to the new scheme under the State Superannuation Act 1988.

(1C) For the purposes of the definition of employee in section 3, a person who is appointed under an Act to an office for a fixed term of years is to be taken to be employed permanently.

(1D) Despite paragraphs (a), (c) and (d) of the definition of employee in section 3, a person who becomes an employee by being appointed to the office of—

(a) Chief Commissioner of Police; or

(b) President of the Metropolitan Fire Brigades Board; or

(c) Chairman of the Country Fire Authority; or

(d) Deputy Chairman of the Country Fire Authority—

is not to be taken to be an employee unless he or she chooses to contribute to the Scheme within 3 months of being appointed to that office.

(1DA) For the purposes of paragraph (f) of the definition of employee, a person continues to be an employee within the meaning of that paragraph if the person—

(a) is an employee of Ambulance Service—Victoria within the meaning of the Ambulance Services Act 1986 on 1 July 2010; and

19

S. 4(1C) inserted by No. 81/1988 s. 3(d).

S. 4(1D) inserted by No. 81/1988 s. 3(d).

S. 4(1DA) inserted by No. 40/2010 s. 5(2).

(b) transfers to an office of employment with the Emergency Services Telecommunications Authority within the meaning of the Emergency Services Telecommunications Authority Act 2004.

(1E) For the purposes of the definition of salary in section 3—

(a) in the case of the contributor who is on leave of absence without pay or less than full pay and is not acting as a full-time officer of a union or employee organisation, salary means the salary that the contributor would have received had the contributor not been on leave of absence without pay or less than full pay and not been acting as a full-time officer of a union or employee organisation, or such greater salary as is paid to the contributor by any other employer and approved by the Board;

(b) in the case of the contributor who is an employee of a union or employee organisation, the salary that the contributor would have received had the contributor not been an employee of a union or employee organisation, or such greater salary as is paid to the contributor by the union or employee organisation and approved by the Board;

(c) in the case of a part-time contributor, salary means the salary which would be payable at that time to a person in similar employment on a full-time basis;

(d) if a contributor's salary is reduced, and the Board agrees that the reduction is not to be taken into account, salary means the greater of—

20

S. 4(1E) inserted by No. 82/1996 s. 7.

(i) the salary of the contributor immediately prior to the reduction; and

(ii) the actual salary;

(e) in the case of a contributor who receives payments under section 20F(17) or 20F(18), salary includes those payments;

(f) on and from 1 January 1994, the salary used to determine the accrued benefit of a former contributor is the salary averaged over a period of 2 years prior to the date of termination of service calculated—

(i) in relation to a contributor with less than 2 years of service, an amount calculated in accordance with the formula—

AB

× 3651

where—

"A" is the aggregate salary paid to the contributor in respect of the contributor's period of service;

"B" is the total number of days in that period;

(ii) in relation to a contributor with 2 years or more of service, an amount equal to one-half of the contributor's aggregate salary for the period of service of 2 years ending on the contributor's last day of service—

and if the period of recognised service includes a period of leave without pay, there is deemed to have been payable to that contributor during that period of leave without pay, salary at the rate payable to the

21

S. 4(1E)(f) amended by No. 84/1998 s. 4(1).

contributor immediately before the period of leave, or such higher salary as has been approved by the Board for the purposes of this subsection.

(2) A person who is employed by the Ambulance Service—Victoria within the meaning of the Ambulance Services Act 1986 or any other declared ambulance service and is not a contributor to the Hospitals Superannuation Fund may, within the prescribed period under the Emergency Services Superannuation (Transfer Period) Regulations 1987 or a subsequent period determined by the Board, choose to contribute to the Scheme.

(3) A person becomes a contributor to the Scheme—

(a) if the person becomes an employee on or after the date on which this Act comes into operation, on the commencement of that employment; or

(b) if the person is a transferred officer, when that person chooses to contribute to the Scheme.

(4) A police recruit cannot become a contributor to the Scheme.

(5) A person who is a contributor to the Metropolitan Fire Brigades Superannuation Fund immediately before section 4 of the Emergency Services Superannuation (MFBSF Transfer) Act 1991 comes into operation is deemed on that commencement to have chosen to contribute to the Scheme.

(6) A person to whom subsection (5) applies is entitled to elect to contribute to make the same contributions and receive the same benefits that he or she would have been entitled to make and

22

S. 4(2) amended by Nos 82/1996 s. 20(7)(a)(b), 38/1998 s. 15(b).

S. 4(5) inserted by No. 64/1991 s. 4(c).

S. 4(6) inserted by No. 64/1991 s. 4(c).

receive as a contributor to the Metropolitan Fire Brigades Superannuation Fund.

(7) A person who is not an operational staff member cannot become a contributor to the Scheme on or after 1 January 1994 except as a member of the ESSPLAN Scheme.

(7A) Despite subsection (7), an eligible protective services officer who—

(a) is a member of the ESSPLAN Scheme; and

(b) elects to become a contributor to the Scheme in accordance with section 4AA—

becomes a contributor to the Scheme under Part 3AA from the day on which the Board accepts the election.

(7B) An eligible protective services officer who is a member of the ESSPLAN Scheme and does not make an election under section 4AA continues to be a member of the ESSPLAN Scheme.

(7C) An eligible protective services officer who is a member of the ESSPLAN Scheme and has not made an election under section 4AA cannot be a contributor to the Scheme under Part 3AA.

(8) A returning member who is an operational staff member cannot become a contributor.

(9) Despite anything to the contrary in this section, an eligible beneficiary—

(a) may become a member of the ESSPLAN Scheme in accordance with section 21B(1)(c);

23

S. 4(7) inserted by No. 110/1993 s. 138, amended by No. 82/1996 s. 20(8).

S. 4(7A) inserted by No. 38/2009 s. 4.

S. 4(7B) inserted by No. 38/2009 s. 4.

S. 4(7C) inserted by No. 38/2009 s. 4.

S. 4(8) inserted by No. 43/2008 s. 4.

S. 4(9) inserted by No. 43/2008 s. 4.

(b) who becomes a member of the ESSPLAN Scheme in accordance with section 21B(1)(c) is not a contributor to the Scheme.

(10) For the avoidance of doubt, despite the transfer of the Parliamentary Contributory Superannuation Fund, a member of the Parliament of Victoria who under Part 3 of the Parliamentary Salaries and Superannuation Act 1968 is entitled to be a member of the Scheme cannot become a member of the ESSPLAN Scheme.

4A Payment of contributions by employers

(1) For the purposes of the provisions of this Act relating to contributions by employers, employer means—

(a) an employer within the meaning of the definition of "employer" in section 3; and

(b) any other person, authority or body declared by the Minister by notice published in the Government Gazette to be an employer in respect of an employee or a pensioner.

(2) The Minister may by notice published in the Government Gazette declare a class or classes of employers.

4AA Eligible protective services officer may make election

(1) An eligible protective services officer who is a member of the ESSPLAN Scheme may within the election period elect to become a contributor to the Scheme under Part 3AA.

(2) An election under subsection (1)—

(a) must be in writing addressed to the Board in a form approved by the Board;

(b) cannot be withdrawn after the eligible protective services officer has been advised

24

S. 4(10) inserted by No. 61/2013 s. 13.

S. 4A inserted by No. 102/1995 s. 3, amended by No. 82/1996 s. 20(9).

S. 4AA inserted by No. 38/2009 s. 5.

by the Board that the election has been accepted;

(c) ceases to have effect, if before the Board has accepted the election, the eligible protective services officer—

(i) dies; or

(ii) suffers a disability; or

(iii) terminates service.

(3) The Minister may, on the advice of the Board, by further notice published in the Government Gazette before the expiry of the election period extend the election period to a later date specified in the notice.

(4) For the purposes of this section, election period means the period specified by the Minister by notice published in the Government Gazette to be the specified period in respect of all eligible protective services officers or in respect of classes of eligible protective services officers specified in the notice.

4B Effect of Act

This Act does not confer any power on the Government of Victoria, the Minister or the Board to close the Scheme established under section 15 to new members.

4C Guarantee of no detriment

(1) Subject to subsection (2), no benefit or entitlement to a benefit calculated or payable under a Superannuation Act shall be less than the benefit or entitlement to which a person would have been entitled if this Act had not been amended by the Superannuation Legislation (Governance Reform) Act 2005.

25

S. 4B inserted by No. 94/2005 s. 6.

S. 4C inserted by No. 94/2005 s. 6.

(2) This section applies to a benefit or entitlement to a benefit calculated or payable under Part 3A only to the extent that the benefit is not impacted by investment decisions, changes to the rate or amount of member contributions made at the direction of a member or matters at the discretion of the Board.

4D Review of decision

A person who is aggrieved as to a decision of the Board that a benefit or entitlement to a benefit calculated or payable under a Superannuation Act to which section 4C applies is not less than the benefit or entitlement to which a person would have been entitled if this Act had not been amended by the Superannuation Legislation (Governance Reform) Act 2005, is entitled to a review of that decision in accordance with the Superannuation Act under which the benefit or entitlement to the benefit is calculated or payable.

__________________

26

S. 4D inserted by No. 94/2005 s. 6.

PART 2—EMERGENCY SERVICES SUPERANNUATION BOARD

5 Establishment of Board

(1) There is established a body corporate called the Emergency Services Superannuation Board.

(2) The Board—

(a) has perpetual succession; and

(b) has a common seal; and

(c) may sue and be sued in its corporate name; and

(d) is capable of taking, purchasing, leasing, holding, selling, exchanging and disposing of real and personal property for the purposes of this Act; and

(e) may do and suffer all acts and things which a body corporate may by law do and suffer and which are necessary or expedient for the purposes of this Act.

(3) The common seal of the Board—

(a) can only be attached to a document if the Board so resolves; and

(b) must be authenticated by the signature of one member of the Board and an officer authorised by the Board.

6 Objectives and duties of Board

(1) The following are the objectives of the Board—

(a) to collect contributions and other assets due to the Scheme or an administered scheme;

(b) to manage and determine investment objectives for the assets of the Scheme or an administered scheme so as to achieve

S. 6(1) amended by No. 120/1994 s. 3(1), substituted by No. 94/2005 s. 7(1).

Part 1—Preliminary

Emergency Services Superannuation Act 1986No. 94 of 1986

27

optimal risk and return outcomes having regard to—

(i) the need to provide for payments out of the Scheme or administered scheme; and

(ii) the need to exercise reasonable care and prudence so as to maintain the integrity of the Scheme or administered scheme;

(c) to administer the payment of benefits under a Superannuation Act or the governing instrument of an administered scheme.

(2) It is the duty of the Board to—

(a) establish policies for the administration of each Superannuation Act and administered scheme and to adopt strategies for the achievement of those policies; and

(b) determine, authorise or approve programs for the administration of each Superannuation Act and administered scheme; and

(c) determine objectives for the investment of money in the Scheme and standing to the credit of each administered scheme; and

(d) establish and implement strategies for the investment of money in the Scheme and standing to the credit of each administered scheme; and

(e) ensure that the assets of each administered scheme are administered in accordance with this Act and with those provisions of the governing instrument under which the administered scheme is constituted which continue to apply to an administered scheme by virtue of this Act; and

S. 6(2) amended by Nos 49/1992 s. 35(1), 120/1994 s. 3(2), 4/1996 s. 4(1), 84/1998 s. 5(1), substituted by No. 94/2005 s. 7(1).



28

(f) have regard to the interests of persons entitled to benefits under the Scheme, a Superannuation Act or an administered scheme; and

(fa) have regard to the interests of contributing employers under the Scheme, a Superannuation Act or an administered scheme; and

(g) ensure that the Scheme and each administered scheme is administered in accordance with the Commonwealth Superannuation Contributions Tax (Assessment and Collection) Act 1997 and the Commonwealth Superannuation Contributions Tax Imposition Act 1997 and any regulations under those Acts; and

(h) ensure that the provisions of Part VIIIB and VIIIAB of the Commonwealth Family Law Act 1975 and regulations made under that Act for the purposes of that Part are complied with; and

(ha) ensure that the provisions of Subdivision B of Division 3 of Part VI of the Commonwealth Bankruptcy Act 1966 and regulations made under that Act for the purposes of that Subdivision are complied with; and

(i) ensure that the decisions and operations of the Board are directed towards achieving its objectives; and

(j) ensure that the Board has, or has access to, the skills, facilities and resources required to achieve its objectives; and

S. 6(2)(fa) inserted by No. 43/2008 s. 5.

S. 6(2)(h) amended by No. 38/2009 s. 6(1).

S. 6(2)(ha) inserted by No. 38/2009 s. 6(2).



29

(k) subject to subsection (3), inform contributors and members, about their rights and the benefits under the Scheme, a Superannuation Act or an administered scheme and about the management and investment of the Scheme or the administered scheme including making available to contributors and members at least once in each year a summary of information about the management and investment of the Scheme or administered scheme; and

(l) subject to subsection (3), liaise with relevant industrial organisations about the interests of contributors and members and inform those organisations about the management and investment of the Scheme or administered scheme; and

(m) ensure that the Board conducts its operations in an efficient manner.

(2A) In relation to the investment of all or part of the money in the Scheme and standing to the credit of each administered scheme, the Board is to be taken to have discharged the relevant duties specified in subsection (2), other than the duty to determine investment objectives under subsection (2)(c), if in respect of that money—

(a) the Board has appointed the Victorian Funds Management Corporation under section 9A of the Victorian Funds Management Corporation Act 1994 to perform investment related functions on behalf of the Board; and

(b) the terms of the appointment with respect to the investment of money are in accordance with an approval given by the Governor in Council under section 20 of the Borrowing and Investment Powers Act 1987.

S. 6(2A) inserted by No. 49/1992 s. 35(2), repealed by No. 4/1996 s. 4(1), new s. 6(2A) inserted by No. 84/1998 s. 5(2), substituted by No. 94/2005 s. 7(1).



30

(2B) If any provision of the Commonwealth Superannuation Contributions Tax (Assessment and Collection) Act 1997 or the Commonwealth Superannuation Contributions Tax Imposition Act 1997 or of any regulations under those Acts is inconsistent with a Superannuation Act or any regulations under a Superannuation Act or the governing instrument of an administered scheme, the Board is to be taken to have complied with the Superannuation Act or the regulations or the governing instrument of the administered scheme if the Board has complied with the provision of the Commonwealth Superannuation Contributions Tax (Assessment and Collection) Act 1997 or the Commonwealth Superannuation Contributions Tax Imposition Act 1997 or of the regulations under those Acts.

(2C) If any provision of Part VIIIB or VIIIAB of the Commonwealth Family Law Act 1975 or of any regulations made under that Act for the purposes of those Parts is inconsistent with a Superannuation Act or any regulations under a Superannuation Act or the governing instrument of an administered scheme, the Board is to be taken to have complied with the Superannuation Act or the regulations or the governing instrument of the administered scheme if the Board has complied with the provision of Part VIIIB or VIIIAB of the Commonwealth Family Law Act 1975 or of any regulations made under that Act for the purposes of those Parts.

(2D) If any provision of Subdivision B of Division 3 of Part VI of the Commonwealth Bankruptcy Act 1966 or of any regulations made under that Act for the purposes of that Subdivision is inconsistent with a Superannuation Act or any regulations made under a Superannuation Act or the governing instrument of an administered scheme,

S. 6(2B) inserted by No. 94/2005 s. 7(1).

S. 6(2C) inserted by No. 94/2005 s. 7(1), amended by No. 38/2009 s. 6(3).

S. 6(2D) inserted by No. 38/2009 s. 6(4).



31

the Board is to be taken to have complied with the Superannuation Act or the regulations or the governing instrument of the administered scheme if the Board has complied with the provision of Subdivision B of Division 3 of Part VI of the Commonwealth Bankruptcy Act 1966 or of any regulations made under that Act for the purposes of that Subdivision.

(3) The Board must, in performing its duties under subsections (2)(k) and (2)(l), consider the need to protect information the disclosure of which could adversely affect the financial position or the commercial or other operations of the Board.

(4) If the Minister at any time gives the President a statement of government policy on any matter that is relevant to the performance of the duties of the Board, together with a request that the Board consider that policy in the performance of its duties, the Board must ensure that consideration is given to that policy.

(5) If the Minister gives a statement to the President under subsection (4), the Board must publish that statement in its next annual report.

(6) The Minister may issue a direction in writing to the Board in respect of the administration of this Act as amended by the Superannuation Legislation (Governance Reform) Act 2005 relating to or consequent on—

(a) the closure of the State Superannuation Fund and the transfer of the assets and liabilities of the State Superannuation Fund to the Scheme;

(b) the transfer of administration from the Government Superannuation Office to the Board;

(c) the re-constitution of the Board.

S. 6(3) amended by No. 94/2005 s. 7(2).

S. 6(6) inserted by No. 94/2005 s. 7(3).



32

(7) The Board must give effect to a direction issued under subsection (6).

(8) If the Minister issues a direction under subsection (6), the Board must publish that direction in its next annual report.

6A Functions and powers of the Board

(1) Without derogating from section 6, the Board has the functions and powers conferred or imposed on the Board by—

(a) a Superannuation Act and any regulations made under a Superannuation Act;

(b) any other Act and any regulations made under that other Act;

(c) the governing instrument of an administered scheme.

(2) Subject to this Act, the Board has power to do all things necessary or convenient to be done for or in connection with the performance of its functions and duties and to enable it to achieve its objectives.

(3) Without limiting or derogating from the generality of the powers of the Board under this Act, the powers of the Board include—

(a) power to enter into agreements or arrangements with any other person or body—

(i) to carry out on behalf of the Board any one or more of the functions or powers of the Board in relation to the Scheme or an administered scheme;

S. 6(7) inserted by No. 94/2005 s. 7(3).

S. 6(8) inserted by No. 94/2005 s. 7(3).




33

(ii) to arrange death and disability cover insurance for individual members or classes of members of the Scheme or an administered scheme;

(iii) to provide custodial or nominee services;

(iv) to provide superannuation advice and financial planning services for beneficiaries, contributors, members and eligible spouses;

(b) power to engage any person or body to act as an agent on behalf of the Board.

(4) The Board may make arrangements with—

(a) the bodies administering the superannuation funds referred to in section 4(1) of the Transport Superannuation Act 1988; or

(b) any Minister, employer, employing authority, Government Department or agency or any other statutory body—

relating to the members of a superannuation fund or the provision of any services to the members of a superannuation fund or other pension or compensation fund.

(5) Any arrangements in effect under section 26 of the Transport Superannuation Act 1988 as in force immediately before the commencement of the Superannuation Legislation (Governance Reform) Act 2005 are deemed to have been made under subsection (4).

(6) The Board may engage an actuary to advise it about the administration of the Scheme or an administered scheme.

S. 6A(3)(a)(iv) inserted by No. 43/2008 s. 6.



34

6B Prudential superannuation standard

(1) The Governor in Council may by Order in Council make a prudential superannuation standard.

(2) A prudential superannuation standard made under subsection (1)—

(a) must be published in the Government Gazette; and

(b) takes effect on and from the date on which it is published or any later date of commencement as may be specified in the Order in Council.

(3) The Board must in the performance of its functions and duties comply with a prudential superannuation standard.

7 Membership of the Board

(1) The Board is to consist of 12 members appointed by the Governor in Council of whom—

(a) 1 is to be a contributor elected by contributors who are employed under the Victoria Police Act 2013 or by the employee organisations representing those contributors; and

(b) 1 is to be a contributor elected by contributors who are officers or employees of the Metropolitan Fire and Emergency Services Board or persons appointed by the Country Fire Authority under section 17 of the Country Fire Authority Act 1958 or by the employees of the unions representing those contributors; and


S. 7 amended by Nos 64/1991 s. 5, 102/1995 s. 4, 4/1996 s. 5, 82/1996 s. 8, substituted by No. 94/2005 s. 9.

S. 7(1)(a) amended by No. 37/2014 s. 10(Sch. item 54.2).



35

(c) 1 is to be a contributor elected by contributors who are employees appointed by Ambulance Services—Victoria under the Ambulance Services Act 1986 or by any other ambulance service specified by the Minister under this Act and by contributors who are not employees referred to in paragraph (a) or (b); and

(d) 3 are to be members of the Scheme elected by members of the Scheme; and

(e) 6 are to be persons nominated by the Minister.

(2) The Governor in Council must appoint a member nominated under subsection (1)(e) to be the President of the Board.

(3) For the purposes of subsection (1)(a), (1)(b) and (1)(c), each of the contributor members of the Board in office immediately before the commencement of the Superannuation Legislation (Governance Reform) Act 2005 continue in office for the remainder of the term for which the member was elected unless the member ceases to be a member for any of the reasons specified in section 8(1) or is suspended or removed from office;

(4) Despite subsection (1)(d), until 31 December 2006 the members appointed for the purposes of that subsection as from 1 December 2005 are to be members of the Scheme being the persons elected under section 10(1)(c) of the Government Superannuation Act 1999 and in office as members of the Board of Directors of the Government Superannuation Office immediately before the commencement of the Superannuation Legislation (Governance Reform) Act 2005 and who are to be members until 31 December 2006, unless the member ceases to be a member for any



36

of the reasons specified in section 8(1) or is suspended or removed from office.

(5) Despite subsection (1)(e)—

(a) each of the members of the Board, not being an elected member, in office immediately before the commencement of the Superannuation Legislation (Governance Reform) Act 2005 continue in office for the remainder of the term for which the member was appointed; and

(b) 3 of the members appointed for the purposes of that subsection as from 1 December 2005 are to be the persons appointed under section 10(1)(b) of the Government Superannuation Act 1999 and in office as members of the Board of Directors of the Government Superannuation Office immediately before the commencement and who are to be members for the remainder of the term for which the member was appointed as a member of the Board of Directors of the Government Superannuation Office—

unless the member ceases to be a member for any of the reasons specified in section 8(1) or is suspended or removed from office.

(6) Despite subsection (2), the person who immediately before the commencement of the Superannuation Legislation (Governance Reform) Act 2005 was the President continues, subject to this Act, in office for the remainder of the term for which the person was appointed to be the President.

(7) A member of the Board is to be appointed for a term not exceeding 5 years as is specified in the member's instrument of appointment.



37

(8) Despite subsection (7), the term of office of an elected member of the Board may exceed 5 years but not 6 years if the member is elected to fill a casual vacancy in respect of a member who had an unexpired term of less than 1 year.

(9) A member of the Board is eligible for re-appointment.

(10) Elections of members to the Board must be held in accordance with procedures determined by the Board.

(11) If there is no candidate at an election or no person is elected at an election, the Governor in Council may appoint a person to be a member who is approved by the Minister and recommended by the relevant employee organisation or union, although that person has not been elected.

(12) The Board is deemed to be the same body on and after as before the commencement of the Superannuation Legislation (Governance Reform) Act 2005.

(13) In this section and sections 8(1)(d) and 12—

contributor means—

(a) a person who is a contributor within the meaning of section 3(1); or

(b) a person who is a member within the meaning of section 21;

contributor member of the Board" means a member of the Board under subsection (1)(a), (1)(b) or (1)(c);

member of the Scheme means—

(a) a person who is eligible to make contributions under the State Superannuation Act 1988 and be the subject of contributions to the Scheme



38

by an employing authority under that Act; or

(b) a person who is eligible to make contributions under the State Employees Retirement Benefits Act 1979 and be the subject of contributions to the Scheme by an employer under that Act; or

(c) a person who is eligible to make contributions under the Transport Superannuation Act 1988 and be the subject of contributions to the Scheme by a Transport Authority under that Act; or

(d) a person who is eligible to make contributions under the governing instrument of an administered scheme and be the subject of contributions by an employer under that governing instrument;

Scheme member of the Board means a member of the Board under subsection (1)(d).

8 Vacancies on Board

(1) A member of the Board ceases to be a member if that person—

(a) becomes bankrupt; or

(b) is absent, without leave first granted by the Board, from three consecutive meetings of which reasonable notice has been given to that member personally or by post; or

(c) is convicted of an offence against a law of the State of Victoria or a law of the Commonwealth or of another State or of a Territory, being an offence in respect of dishonest conduct; or

S. 8(1)(c) repealed by No. 110/1993 s. 139, new s. 8(1)(c) inserted by No. 4/1996 s. 6.



39

(d) being a contributor member of the Board, ceases to be a contributor; or

(da) being a Scheme member of the Board, ceases to be a member of the Scheme; or

(db) becomes permanently incapable of performing the duties of office; or

(e) resigns office by writing signed and addressed to the Minister.

(2) If an elected member dies or otherwise ceases to be a member—

(a) the deputy of the elected member under section 9 is to be appointed by the Governor in Council to fill the vacancy; or

(b) if there is no deputy of the elected member, the Governor in Council may appoint a person elected in the same manner as that member was elected to fill the vacancy.

(3) If a nominated member dies or otherwise ceases to be a member—

(a) the Governor in Council is to appoint a person nominated by the Minister to fill the vacancy; or

(b) if the Minister does not nominate a person to fill the vacancy within 28 days, the Governor in Council may appoint a person who is a member of the pool of deputies under section 9A to fill the vacancy.

S. 8(1)(d) substituted by No. 94/2005 s. 10(1).S. 8(1)(da) inserted by No. 94/2005 s. 10(1).

S. 8(1)(db) inserted by No. 94/2005 s. 10(1).

S. 8(1)(e) amended by No. 61/2013 s. 4.

S. 8(2) substituted by Nos 84/1998 s. 6, 37/2007 s. 4.

S. 8(3) repealed by No. 84/1998 s. 6, new s. 8(3) inserted by No. 37/2007 s. 4.



40

(3A) In subsection (2) and section 9, elected member means a member of the Board elected under section 7(1)(a), 7(1)(b), 7(1)(c) or 7(1)(d) or appointed under section 7(11).

(3B) In subsection (3) and section 9A, nominated member means a member of the Board nominated under section 7(1)(e).

(4) A vacancy in the office of a member of the Board must be filled within 60 days of the vacancy occurring.

9 Deputies—elected members

(1) Each elected member is to have a deputy elected in the same manner as the member and appointed by the Governor in Council.

(2) The deputy of an elected member is to act in the case of illness, suspension or absence of that member.

(3) A deputy of an elected member has while acting as a member the powers and authority of the member.

(4) A person may act as the deputy of more than one elected member except for the purposes of forming a quorum or voting on a resolution, provided that the member is elected in the same manner as all of those members.

9A Deputies—nominated members

(1) The Minister must appoint 3 persons to constitute a pool of deputies in respect of nominated members to act in the case of illness, suspension or absence of a nominated member.

(2) The President of the Board must develop the procedure for determining the manner in which a deputy is to be appointed from the pool of deputies of a member to act in the case of illness,

S. 8(3A) inserted by No. 37/2007 s. 4.

S. 8(3B) inserted by No. 37/2007 s. 4.

S. 8(4) inserted by No. 49/1992 s. 36.

S. 9 substituted by No. 84/1998 s. 7, amended by No. 41/2006 s. 28, substituted by No. 37/2007 s. 5.




41

suspension or absence of a particular nominated member.

(3) A deputy has while acting as a nominated member the powers and authority of the nominated member.

(4) A deputy may act as the deputy of more than one nominated member except for the purposes of forming a quorum or voting on a resolution.

10 Suspension and removal of members

The Governor in Council may remove or suspend a member of the Board from office for misbehaviour or incompetence whether by act or omission while performing the duties of that person as a member.

11 Payment of members

Each member is entitled to be—

(a) paid such remuneration as the Governor in Council fixes from time to time; and

(b) reimbursed for expenses incurred in the course of performing the duties of office which are expenses approved by the Board.

12 Procedure of the Board

(1) Except as otherwise provided, all duties, functions and powers of the Board may be performed or exercised at any meeting of the Board at which at least two-thirds of the members are present.

(2) Subject to subsection (9), a decision of the Board requires at least a two-thirds majority of the total number of members of the Board.

(3) During any vacancy in the Board, the continuing members may subject to there being a quorum act as if there were no vacancy.

S. 11 substituted by No. 4/1996 s. 7.

S. 12 amended by No. 49/1992 s. 37, substituted by No. 94/2005 s. 11.



42

(4) The Board may hold its meetings at any time and place it appoints and may adjourn a meeting.

(5) The Board may transact any of its business at a meeting at which the members or any of the members participate by telephone, closed-circuit television or in any other similar way.

(6) The President of the Board must preside at all meetings of the Board at which the President is present.

(7) If the President of the Board is not present at a meeting of the Board, the longest serving member present at the meeting is to act as the President at the meeting.

(8) The President or the member presiding at any meeting of the Board has a deliberative vote only.

(9) If a matter to be determined by the Board at a meeting is a matter affecting a benefit entitlement of a contributor or a member of the Scheme, the matter can only be determined by a resolution passed by a two-thirds majority of the total number of members of the Board that includes—

(a) if the matter relates to the benefit entitlement of a contributor, at least two members elected under section 7(1)(a), 7(1)(b) or 7(1)(c); or

(b) if the matter relates to the benefit entitlement of a member of the Scheme, at least two members elected under section 7(1)(d).

(10) The Board must keep minutes of each meeting of the Board.

(11) Subject to this Act, the Board may regulate its own procedure.



43

(12) An act or decision of the Board is not invalid by reason only—

(a) of a vacancy in the office of a member; or

(b) of any defect or irregularity in or in connection with the appointment of a member; or

(c) in the case of a person appointed to act as President or as a member, that the occasion for so acting has not arisen or has ceased.

12A Resolutions without meetings

(1) If all of the members of the Board for the time being sign a document containing a statement that they are in favour of a resolution in terms set out in the document, a resolution in those terms shall be taken to have been passed at a meeting of the Board held on the day on which the document is signed or, if the members of the Board do not sign it on the same day, on the day on which the last member signs the document.

(2) If a resolution is, under subsection (1), taken to have been passed at a meeting of the Board, each member of the Board must immediately be advised of the matter and given a copy of the terms of the resolution.

(3) For the purposes of subsection (1), two or more separate documents containing a statement in identical terms, each of which is signed by one or more members of the Board, shall be taken to constitute one document.

12B Improper use of information

A person who is, or has been, a member of the Board, the Chief Executive Officer or a person employed under section 13A or to which section 13A(3)(b) applies, or member of the staff of the Board must not make improper use of any


S. 12B inserted by No. 110/1993 s. 140, amended by No. 94/2005 s. 10(2).



44

information acquired only in the course of his or her duties to obtain directly or indirectly any pecuniary or other advantage for himself or herself or for any other person.

Penalty:50 penalty units.

12C Committees of the Board

(1) The Board may establish one or more committees of members of the Board.

(2) The Board may by instrument of delegation delegate any of its functions or powers, other than this power of delegation, to a member of a committee.

(3) A committee is to have an equal number of members appointed (non-elected) under section 7(1) and of members elected under sections 7(1)(a), 7(1)(b), 7(1)(c) and 7(1)(d).

(4) A quorum of a committee is constituted by not less than two-thirds of the total number of members of the committee in office for the time being.

(5) Sections 12, 12A and 12D apply with such modifications as are necessary in respect of a committee.

12D Pecuniary interests of members of the Board

(1) A member of the Board who has any pecuniary interest in a matter being considered or about to be considered by the Board or in any other matter in which the Board is concerned must, as soon as practicable after the relevant facts have come to the member's knowledge, declare the nature of that interest at a meeting of the Board.

(2) The requirements of subsection (1) do not apply in any case where the interest of the member of the Board consists only of being a shareholder or creditor of a company which has an interest in a


S. 12C(3) amended by No. 94/2005 s. 10(3).




45

contract or proposed contract with the Board if the interest of the member may properly be regarded as not being a material interest.

(3) The person presiding at a meeting at which a declaration is made under subsection (1) must cause a record of the declaration to be made in the minutes of the meeting.

(4) After a declaration is made by a member of the Board under subsection (1)—

(a) that member must not be present during any deliberation of the Board with respect to that matter; and

(b) that member is not entitled to vote on the matter; and

(c) if that member does vote on the matter, the vote must be disallowed.

(5) A member of the Board is not to be taken to have a pecuniary interest in a matter only because the member has or may become entitled to a benefit from the Fund.

13 Chief Executive Officer

(1) The Chief Executive Officer is subject to the direction and control of the Board.

(2) The Chief Executive Officer is to be appointed by the Board with the approval of the Minister.

(3) Subject to this section, the terms and conditions of appointment of the Chief Executive Officer are to be determined by the Board with the approval of the Minister.

* * * * *

S. 13 amended by No. 50/1988 s. 93(2)(Sch. 2 Pt 2 item 15), substituted by No. 94/2005 s. 12.

S. 13(2) substituted by No. 61/2013 s. 5.


S. 13(4)(5) repealed by No. 61/2013 s. 5.



46

(6) The Chief Executive Officer holds office for the period, not exceeding 5 years, specified in the instrument of his or her appointment.

(7) The Chief Executive Officer is eligible for re-appointment at the end of the period of office.

(8) A person appointed to be the Chief Executive Officer who was, immediately before that appointment, an officer within the meaning of the State Superannuation Act 1988 continues, subject to that Act, to be an officer within the meaning of that Act while holding the office of Chief Executive Officer.

(9) The Board may appoint a person, including a member of the Board, to act as the Chief Executive Officer for a period not exceeding 60 days.

(10) The Chief Executive Officer may, by instrument, delegate to any employee referred to in section 13A, any responsibility, power, authority, duty or function conferred on the Chief Executive Officer under this Act or the regulations, except this power of delegation.

13A Staff

(1) The Chief Executive Officer may on behalf of the Board employ any persons necessary for the purposes of this Act under Part 3 of the Public Administration Act 2004.

(2) Persons employed in accordance with section 22 of the Government Superannuation Act 1999 under Part 3 of the Public Administration Act 2004 are to be taken to have been employed in accordance with subsection (1) for the purposes of this Act.




47

(3) A person employed by the Board in accordance with section 13 as in force before the commencement of the Superannuation Legislation (Governance Reform) Act 2005 must, within 90 days of that commencement, elect in writing to the Chief Executive Officer to—

(a) be employed in accordance with subsection (1) under Part 3 of the Public Administration Act 2004; or

(b) continue to be employed by the Board in accordance with section 13 as in force before the commencement of the Superannuation Legislation (Governance Reform) Act 2005.

(4) A person to whom subsection (2) or (3) applies is entitled to a salary and terms and conditions of employment no less favourable than those which he or she received or was entitled to receive immediately before the commencement of the Superannuation Legislation (Governance Reform) Act 2005 and to all his or her accrued benefits arising from his or her prior employment.

(5) A person to whom subsection (2) or (3) applies who, immediately before the commencement of the Superannuation Legislation (Governance Reform) Act 2005, was—

(a) an officer within the meaning of the State Superannuation Act 1988; or

(b) an employee within the meaning of the State Employees Retirement Benefits Act 1979; or

(c) an employee within the meaning of the Transport Superannuation Act 1988—



48

continues, subject to the relevant Act, to be an officer or an employee (as the case may be) within the meaning of that Act while employed for the purposes of this Act.

(6) The transfer of an employee by subsection (2) does not constitute a resignation or termination of employment of that employee and the post-transfer service of that employee is to be regarded as continuous with the pre-transfer service of that employee.

14 Delegation

The Board may, by an instrument of delegation under its common seal, delegate to the President, a member of the Board, the Chief Executive Officer or a person employed under section 13A or to which section 13A(3)(b) applies or to any other person or corporation—

(a) any function, power or duty of the Board under a Superannuation Act or any other Act or under a governing instrument, other than this power of delegation; or

(b) any power or duty of the Board under the Borrowing and Investment Powers Act 1987.

__________________

S. 14 substituted by No. 102/1995 s. 5, amended by No. 94/2005 s. 13(a).

S. 14(a) amended by No. 94/2005 s. 13(b).



49

PART 3—EMERGENCY SERVICES SUPERANNUATION SCHEME

15 Establishment of Scheme

There is established a Scheme called the Emergency Services Superannuation Scheme, which is to be administered by the Board.

* * * * *

17 Borrowing and investment powers1

The Board has the powers conferred on it by the Borrowing and Investment Powers Act 1987.

17A Investment funds

The Board may establish special arrangements within the ESSPLAN Scheme to be called investment funds.

17B Group accounts

(1) The Board may establish and maintain separate group accounts within the Scheme.

(2) A group account must show the asset and liability position of the account.

(3) Group accounts may be established for a part or all of the Scheme and any administered scheme.

(4) A group account must be credited with—

(a) all contributions and amounts received by the Board by or on behalf of the contributors, beneficiaries, members or pensioners to which the group account relates;

S. 16 amended by No. 81/1988 s. 4(1), repealed by No. 102/1995 s. 6.

S. 17 substituted by No. 81/1988 s. 4(2).





50

(b) that part of the investment earnings of the Scheme that the Board determines is attributable to the group account on a fair and equitable basis.

(5) A group account must be debited with—

(a) all benefits paid to or in respect of the contributors, beneficiaries, members or pensioners to which the group account relates;

(b) that part of the amount appropriated by the Board to the Management Account under section 18 that the Board determines is attributable to the group account on a fair and equitable basis;

(c) any other expenses, taxes or charges which the Board determines are attributable to the group account on a fair and equitable basis.

18 Management Account of the Board

(1) The Board must keep an account called the Management Account.

(2) The Board must credit to the Management Account—

(a) any money appropriated from time to time by the Board from the Scheme;

(b) any amount received under subsection (3);

(c) any money standing to the credit of the Management Account established under section 17(1) of the State Superannuation Act 1988 immediately before the commencement of the Superannuation Legislation (Governance Reform) Act 2005.




51

(3) If the Board administers any other superannuation fund or scheme or provides services to any Minister, employer or employing authority, the Board may require reimbursement for the costs of that administration or the provision of those services.

(4) The Board must debit to the Management Account—

(a) the remuneration paid to members of the Board;

(b) the salaries or other remuneration paid to persons employed for the purposes of this Act;

(c) the expenses incurred in administering the Scheme and carrying out its functions under a Superannuation Act or the regulations under a Superannuation Act or under any other Act or the regulations under that other Act;

(d) the expenses of the Board in administering an administered scheme or any other superannuation scheme.

19 Actuarial investigation of the Scheme

* * * * *

(7) The Board must arrange for an actuarial investigation into the financial position of the Scheme as at 30 June 1988 and at the end of each following period of three years to be made by an actuary appointed by the Board.

(8) The Board must submit the actuary's report of the investigation to the Minister within six months after the end of each period of three years.


S. 18(4) inserted by No. 94/2005 s. 15.

S. 19(1)–(6) repealed by No. 31/1994 s. 4(Sch. 2 item 28).



52

(9) The Minister must cause each actuary's report submitted to him or her to be laid before the Legislative Council and the Legislative Assembly before the expiration of the seventh sitting day of the Legislative Council or the Legislative Assembly, as the case may be, after the actuary's report has been received by the Minister.

__________________

S. 19(9) inserted by No. 82/1996 s. 9.



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PART 3AA—CONTRIBUTIONS AND BENEFITS

20 Scheme may be supplemented by Consolidated Fund

(1) If the amount to the credit of the Scheme is at any time insufficient to meet the benefits authorized to be paid out of the Scheme for—

(a) police officers; or

(ab) officers or employees appointed by the Metropolitan Fire and Emergency Services Board under the Metropolitan Fire Brigades Act 1958; or

(ac) officers or employees appointed by the Country Fire Authority under the Country Fire Authority Act 1958 or members of the Country Fire Authority under that Act; or

(ad) employees appointed by Ambulance Service—Victoria under the Ambulance Services Act 1986 or employees appointed by any other ambulance service specified by the Minister; or

(ae) protective services officers other than eligible protective services officers; or

(af) eligible protective services officers to whom section 4(7A) applies; or

Pt 3AA (Heading) inserted by No. 94/2005 s. 16.

S. 20 amended by No. 110/1993 s. 142(a).

S. 20(1)(a) substituted by No. 37/2014 s. 10(Sch. item 54.3).S. 20(1)(ab) inserted by No. 94/2005 s. 17.

S. 20(1)(ac) inserted by No. 94/2005 s. 17.

S. 20(1)(ad) inserted by No. 94/2005 s. 17.

S. 20(1)(ae) inserted by No. 38/2009 s. 7.

S. 20(1)(af) inserted by No. 38/2009 s. 7.



54

(b) any other group of contributors which is specified by the Minister—

money may from time to time be issued and applied out of the Consolidated Fund (which is hereby to the necessary extent appropriated accordingly) to meet the insufficiency.

(2) This section does not apply in respect of the ESSPLAN Scheme.

20A Contributions

(1) Subject to subsection (2), a contributor must make contributions to the Scheme on each date for payment of salary or, except when the contributor has become entitled to a benefit under section 20D, 20F, 20J or 20K, periodic payments under the Accident Compensation Act 1985 or the Workplace Injury Rehabilitation and Compensation Act 2013.

(2) Subject to subsections (5), (6), (7) and (8), a contributor may elect to make no contributions or to make contributions at a rate of 3%, 5%, 6%, 7% or 8% of salary.

S. 20(1)(b) amended by No. 46/1998 s. 7(Sch. 1).

S. 20(2) inserted by No. 110/1993 s. 142(b).

S. 20A inserted by No. 64/1991 s. 6, amended by No. 53/1993 s. 3(a)–(c), repealed by No. 110/1993 s. 143, new s. 20A inserted by No. 82/1996 s. 10.

S. 20A(1) amended by No. 67/2013 s. 649(Sch. 9 item 15(1)).



55

(2A) An eligible salary sacrifice contributor may by notice in writing to his or her employer elect to make his or her member contributions by way of salary sacrifice at the rate calculated to the nearest highest 01% in accordance with the following formula—

M1 − Rwhere—

M is the applicable member contribution rate in accordance with subsection (2) without salary sacrifice;

R is the tax rate for the financial year on taxable contributions to the Scheme under the Income Tax Assessment Act 1936 of the Commonwealth.

(2B) An election under subsection (2A)—

(a) can only be made if there is in force an agreement between the employer and the contributor under which the employer can make the member contributions required by this Act by way of salary sacrifice;

(b) is subject to the terms and conditions specified in the agreement referred to in paragraph (a);

(c) can only be made in respect of the whole of the member contributions;

(d) can not be made in respect of any contributions made by a contributor in addition to the member contributions required under subsection (2).

S. 20A(2A) inserted by No. 94/2005 s. 18.

S. 20A(2B) inserted by No. 94/2005 s. 18.



56

(2C) Member contributions made in accordance with the rate determined under subsection (2A) are for the purposes of this Act (other than sections 25B to 25C) to be taken to be—

(a) the member contributions required to be paid under this Act; and

(b) the member contributions that would have been payable if an election had not been made under subsection (2A).Note

The effect of paragraph (b) is that, for the purpose of calculating benefit entitlements, the member contributions are taken to be the member contributions that would have been payable if no election had been made.

(2D) An election under subsection (2A) does not affect the amount that would otherwise constitute the salary of the contributor for the purposes of this Act.

(3) The contributions payable by a part-time contributor are that proportion of the contributions otherwise determined in accordance with this section that the service of the part-time contributor (at the time the contributions fall due) bears to the service of a person in similar employment on a full-time basis.

(3A) For the purposes of subsection (3), the Board may review the contributions payable by a part-time contributor.

(3B) If after a review under subsection (3A), the Board considers that the contributions paid by the part-time contributor during the period reviewed do not bear the same proportion to the contributions otherwise determined in accordance with this

S. 20A(2C) inserted by No. 94/2005 s. 18.

Note to s. 20A(2C)(b) inserted by No. 37/2007 s. 6.

S. 20A(2D) inserted by No. 94/2005 s. 18.

S. 20A(3A) inserted by No. 43/2008 s. 7.

S. 20A(3B) inserted by No. 43/2008 s. 7.



57

section that the service of the part-time contributor bears to the service of a person in similar employment on a full-time basis, the Board may require the part-time contributor to make additional contributions as determined by the Board.

(4) Subject to giving 2 months' notice in writing, a contributor may vary the rate of contribution once in any calendar year.

(5) A contributor who is not an operational staff member is permitted to contribute at a rate of 6% of salary only if the contributor is a transferred officer.

(6) A contributor who is not an operational staff member is permitted to contribute at a rate of 7% of salary only if the contributor is a transferred officer.

(7) A contributor is permitted to contribute at a rate of 8% of salary only if at the time of the first election under this section or at any subsequent date on which contributions may be varied—

(a) the contributor is a transferred officer and has contributed to the Fund established under the Superannuation Act 1958 and the Scheme for a total period of not less than 5 years; or

(b) the contributor is a transferred officer and has contributed to the Fund established under the Metropolitan Fire Brigades Superannuation Act 1976 and the Scheme for a total period of not less than 15 years; or

(c) the contributor is a transferred officer and has contributed to the Fund established under the Hospitals Superannuation Act 1965 and the Scheme for a total period of not less than 10 years; or



58

(d) the contributor is an operational staff member whose average contribution rate is less than 7% of his or her salary for each year of his or her membership.

(8) Contributions must cease when the accrued benefit of the member equals the maximum specified in section 20C.

(9) The Board may at its discretion accept on behalf of a contributor a transfer of money or other assets from an approved superannuation arrangement.

(10) Contributors must make elections under this section in the form specified by the Board.

(11) Employers must deduct contributions from the salaries of contributors and pay them without deduction to the Board.

(12) On and from 1 January 1994 a contributor who had been a contributor at the rate of 9% of salary prior to 1 January 1994 is to be deemed to have elected to contribute at a rate of 8% of salary with effect from the first full pay day in January 1994.

20B Membership

(1) For the purposes of this Part, membership means the period of service up to the age of 75 years or as otherwise permitted by Commonwealth superannuation law calculated in years including fractions appropriate to complete days during which the employee was entitled to make contributions (other than contributions under section 20M) to the Scheme.

(2) Any period of membership as a part-time contributor is reduced proportionately according


S. 20B(1) amended by No. 40/2010 s. 6(a).



59

to the basis on which the part-time contributor is employed.

(3) Membership includes—

(a) any leave of absence during which the contributor continues to receive salary from the employer or periodic payments under the Accident Compensation Act 1985 or the Workplace Injury Rehabilitation and Compensation Act 2013; and

(b) any leave of absence without pay on account of illness or injury certified by a registered medical practitioner; and

(ba) any leave of absence without pay on account of parental leave for a period of up to 12 months for each confinement; and

(c) any other leave of absence approved by the employer of the contributor during which the employer, or any other employer of the contributor approved by the Board, agrees to maintain contributions as required by section 20Q.

(4) Membership does not include—

(a) any period prior to 1 January 1987; or

(b) any period when a contributor was a contributor to a prior fund; or

(ba) in the case of an eligible protective services officer to whom section 4(7A) applies, any period during which the eligible protective services officer was not a contributor to the Scheme; or

(c) any period in excess of 4 weeks when no contribution payments (other than optional contributions under section 20M) are made to the Scheme; or

S. 20B(3)(a) amended by No. 67/2013 s. 649(Sch. 9 item 15(2)).

S. 20B(3)(ba) inserted by No. 40/2010 s. 6(b).

S. 20B(4)(ba) inserted by No. 38/2009 s. 8.



60

(d) any period in respect of which a benefit has previously been paid unless such part of that benefit (other than a pension under section 20F or 20G) as the Board requires has been repaid to the Scheme together with interest at a rate fixed by the Board; or

(e) unless contributions required by section 20M are made, any additional years of membership which would have been completed by age 60 by a contributor on leave of absence without pay other than leave on account of illness or injury certified by a registered medical practitioner or parental leave for a period of up to 12 months for each confinement.

(5) A contributor may cease membership of the Scheme at any time after attaining the age of 65 years.

20C Accrued benefits

(1) The accrued benefit of a contributor is the sum of—

(a) 10% of the salary of the contributor for each year of membership in which the contributor was entitled to make but did not make contributions to the Scheme; and

(b) 16% of the salary of the contributor for each year of membership in which the contributor contributed 3% of salary to the Scheme; and

(c) 20% of the salary of the contributor for each year of membership in which the contributor contributed 5% of salary to the Scheme; and

(d) 24% of the salary of the contributor for each year of membership in which the contributor contributed 6% of salary to the Scheme; and

S. 20B(4)(e) amended by No. 40/2010 s. 6(c).

S. 20B(5) inserted by No. 61/2013 s. 6.




61

(e) 28% of the salary of the contributor for each year of membership in which the contributor contributed 7% of salary to the Scheme; and

(f) 32% of the salary of the contributor for each year of membership in which the contributor contributed 8% of salary to the Scheme; and

(g) 36% of the salary of the contributor for each year of membership in which the contributor contributed 9% of salary to the Scheme prior to 1 January 1994; and

(h) the percentage of the salary of the contributor that is determined by the Board having regard to the period of membership and contributions of the contributor under any prior fund and any benefits paid to the contributor from any prior fund; and

(i) the percentage of the salary of the contributor that is determined by the Board having regard to any money or assets transferred from an approved superannuation arrangement.

(2) The accrued benefit of a contributor must not exceed a maximum of 840 times the salary of the contributor.

(2AA) Subsections (1) and (2) apply for the purposes of calculating—

(a) the relevant lump sum payable to a contributor who becomes entitled to a benefit before 1 July 2005 under section 20D, 20F, 20G, 20H, 20J or 20K; or

(b) the relevant lump sum payable to a contributor who—

S. 20C(2AA) inserted by No. 32/2005 s. 3(1).



62

(i) becomes entitled to a benefit on or after 1 July 2005 under section 20D, 20F, 20G, 20H, 20J or 20K to which a determination made under section 25A(3) applies; and

(ii) makes an election under subsection (2AF); or

(c) the relevant lump sum payable in accordance with section 20E.

(2AB) For the purposes of calculating the relevant lump sum payable to a contributor who—

(a) becomes entitled to a benefit on or after 1 July 2005 under section 20D, 20F, 20G, 20H, 20J or 20K to which a determination made under section 25A(3) applies; and

(b) does not make an election under subsection (2AF)—

the accrued benefit of a contributor is the sum determined in accordance with the formula—

(A + B) – C—

where—

A is the sum of the percentage of salary of the contributor (accrual rate) dependent on the contribution level over the period of membership of the contributor in accordance with the Table in subsection (2AC);

B is the sum of the percentage of salary of the contributor specified in subsection (2AD);

C is 107% of the amount of the total of "A" and "B" which is attributable to any period of membership of the contributor during the period commencing 1 July 1988 and ending 30 June 2005.

S. 20C(2AB) inserted by No. 32/2005 s. 3(1).



63

(2AC) The Table referred to in subsection (2AB) is—

Contribution rate by contributor as percentage of salary of the contributor

Annual accrual rate for each year of membership before 1 July 2005

Annual accrual rate for each year of membership after 1 July 2005

0 10 85

3 16 14

5 20 18

6 24 215

7 28 25

8 32 285

9 36 Not Applicable

(2AD) For the purposes of the definition of "B" in subsection (2AB), the sum of the percentage of salary of the contributor is the sum of—

(a) the percentage of the salary of the contributor that is determined by the Board having regard to the period of membership and contributions of the contributor under any prior fund and any benefits paid to the contributor from any prior fund; and

(b) the percentage of the salary of the contributor that is determined by the Board having regard to any money or assets transferred from an approved superannuation arrangement.

(2AE) For the purposes of subsection (2AB), the accrued benefit of a contributor or the benefit paid under section 20K to a contributor must not exceed whichever is the lesser of—

S. 20C(2AC) inserted by No. 32/2005 s. 3(1).

S. 20C(2AD) inserted by No. 32/2005 s. 3(1).

S. 20C(2AE) inserted by No. 32/2005 s. 3(1).



64

(a) the sum of—

(i) 75 times the salary of the contributor; and

(ii) 107% of the amount of the total of "A" and "B" (within the meaning of subsection (2AB)) which is attributable to any period of membership of the contributor before 1 July 1988; or

(b) 84 times the salary of the contributor.

(2AF) A contributor who becomes entitled to a lump sum benefit on or after 1 July 2005 under section 20D, 20F, 20G, 20H, 20J or 20K to which a determination made under section 25A(3) applies may within 60 days of becoming entitled to the lump sum benefit—

(a) make a request for the whole of the lump sum benefit to be transferred to a beneficiary account established under section 21J; and

(b) elect in the form approved by the Board to have the benefit calculated in accordance with subsections (1) and (2) as a benefit to which a determination made under section 25A(3) does not apply.

(2A) For the purposes of subsection (2) or (2AE), if a payment or transfer to a non-member spouse is made for the purposes of Part VIIIB of the Commonwealth Family Law Act 1975 whether under Part 4A or otherwise, the maximum accrued benefit of the member spouse must be adjusted by the Board in accordance with a methodology approved by the Minister, on the advice of an actuary appointed by the Board.

S. 20C(2AF) inserted by No. 32/2005 s. 3(1).

S. 20C(2A) inserted by No. 70/2003 s. 4, amended by No. 32/2005 s. 3(2).



65

(3) For the purposes of sections 20F(8), 20F(9), 20F(10), 20F(19) and 20G(3)(b)(ii), the salary used to determine the accrued benefit of a former contributor is the current equivalent of salary on termination of service.

(4) In any case of a payment under this Part and which is made on or after 1 January 1994, the benefit calculated to be payable by the Board must not be less than any benefit that would have been payable if the benefit had been paid prior to 1 January 1994.

20D Retirement of contributor

Upon the retirement of a contributor on or after attaining the age of 50 years, the Board must pay to the contributor a lump sum equal to the accrued benefit of the contributor.

20E Death of contributor or police recruit

(1) Subject to subsection (7A), upon the death of a contributor who is an operational staff member before the age of 55, or if not an operational staff member before the age of 60, the Board must pay to the dependants, or, if there are none, to the nominees, a lump sum equal to the accrued benefit which would have been payable if—

(a) in the case of an operational staff member—

(i) the membership of the contributor had continued and terminated at the age of 55 years; and

(ii) the salary of the contributor at age 55 had been the salary at the date of death; and

S. 20D inserted by No. 82/1996 s. 10, amended by No. 13/1999 s. 4.

S. 20E inserted by No. 82/1996 s. 10.

S. 20E(1) amended by Nos 32/2005 s. 4, 61/2013 s. 7(1).



66

(iii) the contributor had been permitted from the date of death to contribute the maximum rate available to the contributor under this Part and elected to contribute at that rate; or

(b) in the case of any other contributor—

(i) the membership of the contributor had continued and terminated at the age of 60 years; and

(ii) the salary of the contributor at age 60 had been the salary at the date of death; and

(iii) the contributor had been permitted from the date of death to contribute the maximum rate of 5% and elected to contribute at that rate.

(2) Subject to subsection (7A), upon the death of a contributor who is an operational staff member at or after the age of 55, or if not an operational staff member at or after the age of 60, the Board must pay to the dependants or, if there are none, to the nominees, a lump sum equal to the accrued benefit of the contributor at the date of death calculated using the salary of the contributor at the date of his or her death.

(3) Prospective membership of a contributor who was at any time a part-time contributor is to be calculated proportionately according to the ratio the service rendered by the contributor in the 3 years preceding death or during the total service of the contributor (whichever is less) bears to the service that would have been required of a person in similar employment throughout that period on a full-time basis.

(4) Subject to subsection (7A), where a contributor who is not an operational staff member and who is

S. 20E(2) amended by Nos 40/2004 s. 16, 61/2013 s. 7(2).

S. 20E(4) amended by No. 61/2013 s. 7(3).



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not a transferred officer dies as the result of traumatic bodily injury suffered in the course of employment, the Board must pay to the dependants or, if there are none, to the nominees, a supplementary lump sum equal to the lesser of—

(a) 40% of the lump sum under subsection (1); or

(b) the difference between 840 times the salary and the lump sum under subsection (1).

(5) Subject to subsection (7A), if a beneficiary is under the age of 18 years or if in the opinion of the Board it would be in the best interests of a beneficiary, the Board may pay any benefit under this section to other persons selected by the Board for the benefit of the beneficiary.

(6) Subject to subsection (7A), on the termination of the service of a police recruit because of death, the Board must pay to the dependants, in the proportions that the Board determines, a lump sum equal to the lesser of—

(a) 840 times the salary of the police recruit at the date of death; or

(b) the multiple of the salary of the police recruit which would have become payable under this section if the police recruit had become a contributor to the scheme and had died on the day of first becoming eligible to take and subscribe an oath or affirmation under section 50 of the Victoria Police Act 2013.

(7) The Board must not make a payment in respect of the death of a police recruit or former police recruit if the Board is unable, after making reasonable enquiries, to locate the person entitled to it.

S. 20E(5) amended by No. 61/2013 s. 7(4).

S. 20E(6) amended by No. 61/2013 s. 7(5).

S. 20E(6)(b) amended by No. 37/2014 s. 10(Sch. item 54.4) (as amended by No. 21/2015 s. 3(Sch. 1 item 62.2)).



68

(7A) Subject to any specified standards, if the contributor or police recruit has given the Board a notice in the form approved by the Board, the Board must pay the death benefit in respect of the contributor or police recruit that is payable under this section in accordance with the notice.

(8) Upon acceptance of a payment under this section, the Board is released from any liability to make any further payments to, or in respect of, any entitlements of the deceased and this Act ceases to apply.

(9) This section applies to a protective services officer who was a contributor before section 3 of the Superannuation Legislation Amendment Act 2009 comes into operation as if he or she continued not to be an operational staff member after that commencement.

20F Disability of contributor or police recruit

(1) If a contributor who is an operational staff member terminates service before the age of 55, or if the contributor is not an operational staff member and terminates before the age of 60, and the contributor is suffering from disability at the time of termination, the Board must pay to the contributor an annual pension at a rate of 1/12th of the sum of—

(a) the lump sum which would have become payable under section 20E(1) if the contributor had died on the date of termination; and

(b) if the disability is the result of traumatic bodily injury suffered in the course of employment, the supplementary lump sum which would have become payable under section 20E(4) if the contributor had died on the date of termination.

S. 20E(7A) inserted by No. 61/2013 s. 7(6).

S. 20E(9) inserted by No. 38/2009 s. 9.

S. 20F inserted by No. 82/1996 s. 10.



69

(2) If a contributor who is an operational staff member terminates service at or after the age of 55, or if the contributor is not an operational staff member and terminates at or after the age of 60 and the contributor is suffering from disability at the time of termination, the Board must pay to the contributor a lump sum equal to the accrued benefit of the contributor at the date of termination.

(3) The pension under subsection (1) is payable during the life of the former contributor in fortnightly instalments of one twenty-sixth of the annual pension.

(4) On the termination of the service of a police recruit because of disability, the Board must pay to the police recruit, for a period determined by the Board but not exceeding 12 months, an annual pension at the rate of one-twelfth of the lump sum which would have become payable under section 20E if the police recruit had died on the date of termination of services.

(5) At the end of a period determined by the Board for payment of a pension the Board must, if the former police recruit is not gainfully employed—

(a) continue the pension for a further period determined by the Board but not exceeding 12 months; or

(b) continue the pension indefinitely.

(6) A pension under subsection (4) or (5) is payable in fortnightly instalments of one twenty-sixth of the annual pension.

(7) The pension payable to any former police recruit must not exceed the amount which, together with the amount of any periodic payments under the Accident Compensation Act 1985 or the Workplace Injury Rehabilitation and

S. 20F(2) amended by No. 84/1998 s. 4(2).

S. 20F(7) amended by No. 67/2013 s. 649(Sch. 9 item 15(3)).



70

Compensation Act 2013 received by the former police recruit, equals the current equivalent of salary on termination of service.

(8) On the death of a former contributor entitled to a pension under this section before the age of 65 years, or on the death of a former police recruit entitled to a pension under this section before the age of 55 years, the Board must pay to the dependants or, if in the case of a former contributor there are none, to the nominees or to other persons selected in accordance with section 20E(5), an amount which is the greater of the accrued benefit and—

D (312 − X )312where—

D is the benefit which would have been payable if the former contributor or former police recruit had died on the date of the termination of service and if the salary of the former contributor or former police recruit had been the current equivalent of the salary of the former contributor or former police recruit on termination of service; and

X is the number of fortnightly instalments of pension received by the former contributor or former police recruit.

(9) If on the death of a former contributor before age 60 any benefit payable under subsection (8) is less than 4 times the current equivalent of the salary on termination of service of the former contributor, the benefit must be increased to the lesser of that amount and the benefit which would have been payable if the former contributor had died on the date of the termination of service and the salary of the former contributor had been the current



71

equivalent of the salary of the former contributor on termination of service.

(10) A former contributor receiving a pension under this section may—

(a) within the 3 months before the former contributor would attain the age of 60 years; or

(b) within the 3 months before the former contributor would attain the age of 65 years—

elect to cease to receive the pension as from the age of 60 or 65 years (as the case requires) and to receive a benefit equal to the accrued benefit of the former contributor.

(11) The Board may at any time require a former contributor or former police recruit receiving a pension under this section to provide to the Board within 45 days of a request, any information relating to the state of health or gainful employment of the former contributor or former police recruit as the Board may require for the purposes of this section and if the former contributor or former police recruit fails or refuses to provide the information the Board may upon written notice to the former contributor or former police recruit suspend or cancel the pension.

(12) Subject to subsection (17), if before a former contributor or former police recruit receiving a pension under this section attains the age of 60 years the Board determines that the former contributor or police recruit is gainfully employed, or is not, or is no longer, suffering from disability, the Board may—

(a) reduce the pension to any level that the Board determines, having regard to the current equivalent of salary on termination of

S. 20F(11) amended by No. 50/1997 s. 18(1).



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service, the remuneration the former contributor or former police recruit has derived from gainful employment, and the earning capacity of the former contributor or former police recruit; or

(b) suspend the pension; or

(c) cancel the pension.

(13) For the purposes of subsections (5), (11), (12) and (14) a person is to be treated as being gainfully employed if the person is deriving income wholly or partly from his or her personal exertions whether on his or her own account, or delegation thereof, or under a contract of service or otherwise during the period that the person has been receiving the pension.

(14) The Board may from time to time review a determination to reduce or suspend benefits having regard to the current equivalent of salary on termination of service, the income the former contributor or police recruit has derived from gainful employment, and the earning capacity of the former contributor or former police recruit, and may determine to—

(a) further reduce the pension; or

(b) suspend the pension; or

(c) cancel the pension; or

(d) increase the pension to an amount not exceeding the pension which would have been payable if no previous determination had been made.

(15) A determination to reduce, suspend or cancel a pension does not take effect for a period of 3 months from the date of determination during which period the former contributor or former



73

police recruit may appeal to the Board against the determination.

(16) If the Board confirms the determination on appeal, the reduction, suspension or cancellation of pension will apply 3 months after the original determination was made or on the pension pay day following determination of the appeal, whichever is the later.

(17) If a former contributor or former police recruit receiving a pension under this section is again employed by an employer, the pension must be suspended but the Board may agree to pay to the contributor or police recruit an amount up to the excess (if any) of the current equivalent of salary on termination of service over the salary payable to the contributor or police recruit because the person is unable to perform the previous duties due to the state of his or her health.

(18) The Board may agree to pay to a transferred officer an amount not exceeding any fortnightly payments which the transferred officer was receiving from a prior fund.

(19) If the Board cancels a pension under subsection (11), (12) or (14), the Board must pay—

(a) to a former contributor, a benefit equal to the accrued benefit of the former contributor; or

(b) to a former police recruit, a benefit equal to his or her member's account balance.

(20) The Board may make the payment of any pension to a former police recruit conditional on the former police recruit undertaking, at the expense of the Board, a nominated course of training or education.

(21) Upon acceptance of a payment under subsection (8), (9) or (10), the Board is released from any



74

liability to make any further payment to, or in respect of, any entitlements of the deceased pensioner or former contributor and this Act ceases to apply.

(22) This section applies to a protective services officer who was a contributor before section 3 of the Superannuation Legislation Amendment Act 2009 comes into operation as if he or she continued not to be an operational staff member after that commencement.

(23) Despite anything to the contrary in this section, a former contributor or former police recruit may at any time within the period of 6 years from the date on which they ceased employment apply to the Board for the payment of a benefit under this section on the ground that they were suffering from disability at the time they ceased employment irrespective of whether the former contributor or former police recruit had made a statement under section 20K(1) at the time that they ceased employment.

(24) For the purposes of subsection (23), a reference in this section to the contributor terminating service is to be construed as a reference to the contributor ceasing employment.

20G Temporary pension for illness or injury

(1) If the Board determines that a contributor who has applied for a disability benefit under section 20F(1) is likely to substantially recover from injury, disease or infirmity, the Board may determine that the contributor be paid a pension calculated in accordance with section 20F while absent from duties for a limited period of up to 12 months.

(2) A contributor granted a pension under subsection (1) is to be treated as being on leave of absence

S. 20F(22) inserted by No. 38/2009 s. 10.



S. 20G inserted by No. 82/1996 s. 10.



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without pay on account of illness or injury certified by a registered medical practitioner but in other respects section 20F applies.

(3) At the expiration of the limited period for payment of a pension, the Board must decide if the contributor does not return to duties—

(a) to continue the pension while the contributor remains absent from duties for one further limited period of up to 12 months; or

(b) if the service of the contributor is terminated, to pay the contributor either—

(i) a pension under section 20F; or

(ii) the contributor's accrued benefit.

(4) If, under subsection (3), the Board decides to continue a pension for a second limited period and determines that any pension payable is conditional upon the contributor undertaking a nominated course of training or education referred to in subsection (5), the Board must, at the expiration of that period, if the contributor does not return to duties, decide to continue the pension until the contributor has completed the nominated course or 3 years of the nominated course, whichever first occurs.

(5) The Board may determine that any pension payable under subsection (1), (3)(a) or (4) is to be conditional upon the contributor undertaking at the expense of the Board a nominated course of training or education.

(6) Upon acceptance of a payment under subsection (3)(b)(ii), the Board is released from any liability to make any further payment to, or in respect of, any entitlements of the former contributor and this Act ceases to apply.

20H Termination due to ill health

S. 20G(6) amended by No. 32/2005 s. 5.

S. 20H inserted by No. 82/1996 s. 10.



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(1) This section applies if the Board determines that—

(a) a former contributor who is receiving an annual pension under section 20F and has applied for the payment of a benefit under this section; or

(b) a contributor who has applied for the payment of an annual pension under section 20F and in respect of whom the Board has determined that the contributor is not eligible to receive a benefit under section 20F or 20G(1); or

(c) a contributor who is receiving a temporary pension under section 20G and in respect of whom the Board has determined that the contributor is not eligible to receive a benefit under section 20F or 20G—

qualifies for the payment of an ill health benefit under this section.

(2) The payment under this section is to be a lump sum equal to the accrued benefit at the date of termination of—

(a) the contributor calculated using the salary of the contributor in accordance with section 4(1E)(f); or

(b) the former contributor calculated using the current equivalent salary of the salary of the former contributor at the date of termination.

(3) If a contributor or former contributor accepts a payment under this section, the Board is released from any liability to make any further payments to, or in respect of, any entitlements of the contributor or former contributor or of any of his or her dependants and this Act ceases to apply.

20I Indexation of pensions

S. 20H(2) substituted by No. 84/1998 s. 4(3).

S. 20I inserted by No. 82/1996 s. 10.



77

(1) In this section—

prescribed half year means the half year ended 31 December 1986 or any subsequent half year ending on 30 June or 31 December for which the consumer price index is higher than the previous highest consumer price index in or since the half year ended 31 December 1986;

prescribed proportion in relation to a prescribed half year after 31 December 1986 means—

A − BB

where—

A is the consumer price index number for the prescribed half year;

B is the consumer price index number for the next preceding prescribed half year.

(2) If the prescribed proportion consists of, or includes a fraction of, a whole number, it must be calculated to the nearest one-hundredth part.

(3) Any pension under section 20F or 20G must—

(a) if it is then payable, be increased on the payment of the first instalment of pension in the month of June or December by an amount equal to one-sixth of the prescribed proportion for the next preceding prescribed half year (if any) of the pension for every whole month or part of a month during the preceding half year in respect of which a pension has been payable; or

(b) if for any reason it is not then payable, be notionally so increased as if then payable.

S. 20I(1) def. of prescribed half year substituted by No. 44/2014 s. 33(Sch. item 10(2)).



78

(4) Where any increase in any pension is likely to jeopardise the granting of any pension, allowance, subsidy, concession or similar benefit to the pensioner under any Act of the Commonwealth, the Board on receipt of a request in writing from the former contributor may commute to a lump sum the increase in the pension on such terms and conditions as may from time to time be determined by the Board after considering the advice of an actuary.

20J Retrenchment of contributor

If a contributor ceases to be employed before attaining the age of 50 years by reason of retrenchment, the Board must pay to the contributor a sum equal to the contributor's accrued benefit.

20K Other termination of service of contributor

(1) The Board must not make any payments under this section until it receives a statement in the form approved by the Board by or on behalf of the contributor as to whether the contributor claims to have ceased to be employed by reason of retrenchment or whilst suffering from disability or ill health.

(2) When a contributor ceases to be employed before attaining the age of 50 years other than by reason of death or retrenchment, or whilst suffering from disability or ill health, the contributor is entitled to be paid a sum equal to the sum of—

(a) the accrued benefit of the contributor at the date 5 years before the date of resignation, or if at that date the contributor was a member of a prior fund or an approved superannuation arrangement the percentage of salary that is determined by the Board; and

S. 20J inserted by No. 82/1996 s. 10, amended by No. 13/1999 s. 4.

S. 20K inserted by No. 82/1996 s. 10.

S. 20K(2) amended by No. 13/1999 s. 4.



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(b) the adjusted total contributions of the contributor to the Scheme, a prior fund or approved superannuation arrangement in the period since the date 5 years prior to the date of resignation; and

(c) 3% of the salary of the contributor at the date of termination for each year of contribution by the contributor on or after 1 January 1987 up to a maximum of 5 years.

(3) If a contributor ceases to be employed after attaining the age of 45 years other than by reason of death or retrenchment, or whilst suffering from disability or ill health, there is to be substituted for the period of the 5 years in subsection (2) the period in years and complete months from the date of termination of service to the date on which the contributor would attain the age of 50 years.

20L Restriction of death and disability benefits

(1) Full death and disability benefits must be granted—

(a) to all operational staff members; and

(b) to all other transferred officers who were entitled to full death and disability benefits under a prior fund.

(2) Any other contributor may at the discretion of the Board be requested to—

(a) furnish to the Board a personal statement verified in any manner that the Board may require with respect to age, occupation, medical history, condition of health and any

S. 20L inserted by No. 82/1996 s. 10.

S. 20L(2) amended by No. 40/2010 s. 7.



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other matters that the Board considers necessary or expedient; and

(b) undergo any examination by a registered medical practitioner, nominated by the Board, that the Board may consider necessary or expedient—

for the purposes of this section.

(3) The Board not later than 2 months after it receives the personal statement and report of the medical examination in accordance with subsection (2), must determine whether the contributor is subject to a health impairment which could provide grounds for a claim for disability benefits from the Scheme within 3 years and if the Board so determines may declare the contributor to be a restricted benefits contributor.

(4) A contributor required to furnish information to the Board under subsection (2) is to be treated as a restricted benefits contributor until the expiration of the period of 2 months specified in subsection (3) or any earlier date that the Board decides that the contributor is not a restricted benefits contributor.

(5) The benefit payable in the event of the death or disability of a restricted benefits contributor is the accrued benefit for that contributor or such greater amount as the Board may determine and advise in writing to the contributor.

(6) If the service of a contributor terminates by reason of death, or whilst suffering from disability that is caused by traumatic bodily injury suffered by the contributor within 12 months (or such longer period as is approved by the Board) prior to the termination of service, the Board may determine

S. 20L(2)(b) amended by No. 40/2010 s. 7.



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that any restriction imposed under this section be waived.

(7) A restricted benefits contributor may within 2 months of a determination by the Board under subsection (3) and at any further intervals that the Board may determine, apply to the Board for reconsideration of the determination.

(8) The Board may require a contributor making application under subsection (7) to provide any further evidence of health or undergo any further medical examinations that the Board considers necessary or expedient.

20M Optional contributions during leave of absence

(1) If an employer approves in advance leave of absence without pay for reasons other than illness or injury certified by a registered medical practitioner or parental leave for a period of up to 12 months for each confinement or employment by another employer who agrees to maintain contributions as required by section 20Q for more than 4 weeks, the contributor—

(a) subject to subsection (2), may elect to pay contributions for the period of the leave at a rate of 2% (or such other percentage as is first determined by an actuary after the commencement of section 10 of the Superannuation Acts (Further Amendment) Act 1996 and thereafter during an actuarial investigation under section 19(7) and which is specified in the actuary's report), of the salary of the

S. 20M inserted by No. 82/1996 s. 10, amended by No. 65/2008 s. 11(2) (ILA s. 39B(1)).

S. 20M(1) amended by No. 40/2010 s. 8.

S. 20M(1)(a) amended by Nos 37/2007 s. 7, 65/2008 s. 11(1).



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contributor immediately before the commencement of leave; and

(b) upon payment of such contributions is to be treated in the event of death or the commencement to suffer disability before return from leave to have resumed duties on the day of such death or the commencement to suffer disability.

(2) For the purposes of subsection (1), the Board may determine that a class or category of contributor may apply in a form approved by the Board to pay contributions under subsection (1)(a) for a specified period which is, or specified periods which are, less than the period of the leave.

(3) The Board may approve an application under subsection (2) subject to any terms and conditions which the Board considers appropriate.

20N Nominated personal representatives

(1) A contributor may nominate any natural person as a nominated personal representative for the purposes of this Part.

(2) The nomination must be made in a manner determined by the Board.

(3) A contributor's—

(a) natural and adoptive parents; and

(b) siblings (whether or not they are related by blood to the contributor)—

are deemed to be a contributor's nominated personal representatives for the purposes of this Part.

(4) A nomination made under this section as in force before the commencement of section 9 of the Superannuation Legislation Amendment Act 2013 continues to have effect as if it were made

S. 20M(2) inserted by No. 65/2008 s. 11(2).

S. 20M(3) inserted by No. 65/2008 s. 11(2).

S. 20N inserted by No. 82/1996 s. 10, substituted by No. 61/2013 s. 9.



83

under this section as in force after that commencement.

20NA Registration of names of dependants

(1) A contributor may register the names of persons whom he or she considers to be his or her dependants (other than a partner or child) with the Board for the purposes of this Part.

(2) A person who has not been registered under subsection (1) may lodge a claim in a form approved by the Board as a dependant of a deceased contributor or former contributor.

20O Death benefit when no dependants

(1) Notwithstanding anything in this Part, other than section 20E(7A), if following the death of a contributor or former contributor the Board is unable to locate a partner, child or any other dependant or nominee of the contributor or former contributor, the Board must pay to the executor or administrator of the estate of the contributor or former contributor the amount by which the adjusted total contributions of the contributor or former contributor exceed the total benefits paid to or in respect of the contributor or former contributor.

(2) The Board may assume there are no dependants or nominees who are deemed to be nominated personal representatives under section 20N(3) if no persons have lodged claims with the Board within 12 months of the death of the contributor.

20P Payment of benefits in case of multiple claimants

S. 20NA inserted by No. 40/2010 s. 9.

S. 20O inserted by No. 82/1996 s. 10.

S. 20O(1) amended by Nos 27/2001 s. 5(Sch. 3 item 2.3), 61/2013 s. 10(1).

S. 20O(2) amended by No. 61/2013 s. 10(2).

S. 20P inserted by No. 82/1996 s. 10, amended by No. 40/2010 s. 10 (ILA s. 39B(1)).



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(1) Subject to section 20E(7A), if—

(a) a contributor or former contributor dies; and

(b) the Board is required to pay an amount to dependants or nominees; and

(c) there is more than one dependant or nominee—

the Board may determine in accordance with this section what proportion (if any) of the amount each dependant or nominee is to receive.

(2) Before apportioning benefits under this Part, the Board must consider whether any registered person or claimant under section 20NA was a dependant of the deceased contributor or former contributor.

(3) The Board must provide a reasonable opportunity for any registered person or claimant to make written submissions in a form approved by the Board as to the degree of his or her dependency.

(4) In making a determination under this section the Board must consider—

(a) the degree of financial dependency of that person on the contributor or former contributor at the date of death; and

(b) any other factor that the Board considers relevant.

(5) Nothing in this section limits the Board's discretion to determine what proportions (if any) of the deceased contributor's or former contributor's benefits each dependant is to receive.

S. 20P(1) amended by No. 61/2013 s. 11.

S. 20P(2) inserted by No. 40/2010 s. 10(2).






85

20PA Entitlements in respect of returning members who are operational staff members

(1) If the circumstances specified in section 20E, 20F, 20G, 20H or 20O apply—

(a) a returning member who is an operational staff member; or

(b) in the event of the death of a returning member who is an operational staff member, a dependant or nominee of the returning member—

is entitled to a benefit under the relevant section calculated and payable in accordance with this Part as if the returning member who is an operational staff member were a contributor.

(2) For the purposes of this section—

(a) membership means the period of service under the fixed term agreement; and

(b) the accrual rate specified in section 20C(1)(a) is to be taken to apply for each year of the fixed term agreement.

20Q Separate employer accounts

(1) The employer of each contributor must pay to the Board contributions equal to—

(a) the percentages of amounts paid to contributors by way of salary; or

(b) the multiples of contributions payable by contributors; or

(c) the proportions of benefits paid in respect of former contributors that are for the time being fixed for the employer by the Board; or

S. 20PA inserted by No. 43/2008 s. 8.

S. 20Q inserted by No. 82/1996 s. 10.



86

(d) an appropriate amount in Australian dollars fixed for the employer by the Board; or

(e) any other amount being a combination of these types of contribution fixed for the employer by the Board.

(1A) Subsection (1) does not apply in respect of a contributor who has ceased making contributions because of section 20B(1).

(2) For the purposes of this section, the Board may make collective determinations for any group of employers who consent to be regarded as related employers.

(3) The Board must establish and maintain a separate group account under section 17B for each employer or for each group of employers for which a collective determination is made under subsection (2).

(4) The Board must establish and maintain a separate group account under section 17B for each employer for which a collective determination has not been made under subsection (2).

(5) The Board must fix the contributions calculated in accordance with subsection (1) for the purposes of this section after considering the advice of the actuary as at the commencement of each financial year and must give to each employer notice in writing of any such contributions so fixed not less than 6 months before it is to have effect.

(6) The first percentages, multiples and proportions fixed under this section must be fixed as soon as possible after 1 January 1987 and have effect from that date.

20R Remittance of contributions

(1) All contributions deducted from the salary of a contributor and all amounts which an employer is

S. 20Q(1A) inserted by No. 84/1998 s. 8.

S. 20Q(3) substituted by No. 94/2005 s. 19.

S. 20Q(4) substituted by No. 94/2005 s. 19.

S. 20R inserted by No. 82/1996 s. 10.



87

liable to pay to the Board become payable to the Board at each payment of an instalment of salary by that employer.

(2) If an employer does not within 14 days after an amount has become payable pay the whole amount to the Board the employer must, if the Board so demands, pay interest on the amount remaining unpaid at the rate for the time being fixed under section 2 of the Penalty Interest Rates Act 1983 from the date on which the amount became payable until the date on which it is paid to the Board.

20S Minimum Requisite Benefit

Notwithstanding anything contained in this Part, any benefit payable to or in respect of a contributor must not be less than the Minimum Requisite Benefit specified by the actuary in the Benefit Certificate related to the Scheme and provided by the actuary from time to time for the purposes of satisfying the requirements of the Commonwealth Superannuation Guarantee (Administration) Act 1992 and any regulations thereto.

_______________

S. 20S inserted by No. 82/1996 s. 10.



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PART 3A—ESSPLAN SCHEME

21 Definitions

In this Part—

beneficiary means a contributor, former contributor or eligible beneficiary in respect of whom a beneficiary account is established;

beneficiary account means a beneficiary's account established and maintained by the Board for each beneficiary under section 21J;

casual employee means a casual employee as defined by the relevant award determinations or an employee deemed by the Board to be a casual employee;

child, in relation to a member, means a child of the member or of his or her partner, other than any child born more than 10 months after his or her death;

eligible spouse, in relation to a member, contributor or former contributor, has the same meaning as spouse has in section 10 of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth;

maximum splittable amount has the meaning given by regulation 6.40 of the

Pt 3A (Heading and ss 21–21O) inserted by No. 82/1996 s. 11.

New s. 21 inserted by No. 82/1996 s. 11.

S. 21 def. of beneficiary amended by No. 43/2008 s. 9(a).

S. 21 def. of child amended by No. 27/2001 s. 5(Sch. 3 item 2.4).

S. 21 def. of eligible spouse inserted by No. 95/2000 s. 9(1)(a), substituted by No. 43/2008 s. 9(b).

S. 21 def. of maximum splittable amount inserted by No. 37/2007 s. 8.



89

Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth;

member means a person who is—

(a) a member of the ESSPLAN Scheme under section 4(7) or 4(8); or

(b) a contributor who becomes a member of the ESSPLAN Scheme in accordance with section 21B(1)(b); or

(c) an eligible beneficiary who becomes a member of the ESSPLAN Scheme in accordance with section 21B(1)(c); or

(d) a beneficiary who has a beneficiary account and applies to become a member of the ESSPLAN Scheme in accordance with section 21B(1)(ca);

member's account balance means the credit balance in the member's account as at a particular date after all relevant credits and debits up to that date have been made;

net earning rate means in respect of any particular period, and for any particular purpose, the rate of earnings (which may be positive or negative) as determined by the Board in respect of an investment fund or in respect of the Scheme (excluding investment funds), as the case may be, for that period and that purpose and having regard to—

(a) the income derived from the investment of the Scheme or investment funds; and

(b) any realised or unrealised gains or losses in respect of any investments of the Scheme or investment funds; and

(c) any tax; and

S. 21 def. of member substituted by No. 43/2008 s. 9(c), amended by No. 38/2009 s. 11.



90

(d) expenses of the Scheme or an investment fund not otherwise debited to member's accounts; and

(e) any specified standards; and

(f) any other matters the Board considers relevant;

participating employer means an employer that—

(a) employs any person defined as an employee within the meaning of section 3; or

(b) the Secretary to the Department of Treasury and Finance by instrument in writing declares to be a participating employer in the ESSPLAN Scheme;

payment flag has the meaning given by section 90MD of the Family Law Act 1975 of the Commonwealth;

payment split has the meaning given by section 90MD of the Family Law Act 1975 of the Commonwealth;

splittable contribution has the meaning given by regulation 6.42 of the Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth;

spouse account means a spouse's account established and maintained by the Board for an eligible spouse under section 21JA.

21A ESSPLAN Scheme

S. 21 def. of participating employer substituted by No. 84/1998 s. 9.

S. 21 def. of payment flag inserted by No. 37/2007 s. 8.

S. 21 def. of payment split inserted by No. 37/2007 s. 8.

S. 21 def. of splittable contribution inserted by No. 37/2007 s. 8.

S. 21 def. of spouse account inserted by No. 95/2000 s. 9(1)(b).




91

(1) There is continued an arrangement within the Scheme called the ESSPLAN Scheme.

(2) The following are to form part of the Scheme—

(a) contributions made by, or in respect of, participating employers and members of ESSPLAN, in accordance with this Part;

(ab) subject to any specified standards, any other contributions made by, or in respect of, a member or eligible spouse;

(ac) subject to any specified standards, any amount rolled over, transferred or allotted from within the superannuation system;

(b) any other money or assets transferred to the Board for the purpose of forming part of ESSPLAN;

(c) income derived from the investment of ESSPLAN;

(d) the proceeds of the realisation of any investment of ESSPLAN;

(e) any other money or assets which the Board determines are to form part of ESSPLAN.

21B Membership of ESSPLAN

(1) Subject to this section, a person becomes a member—

(a) if the person is not an operational staff member of a participating employer and commences employment on or after 1 January 1994; or

(b) if the person employed by a participating employer applies in writing to the Board to become a member, if and when the Board accepts the application or from such later

S. 21A(2)(ab) inserted by No. 43/2008 s. 10.

S. 21A(2)(ac) inserted by No. 43/2008 s. 10.


S. 21B(1)(b) amended by No. 43/2008 s. 11(1).



92

date as the Board may determine with the approval of the participating employer; or

(c) if the person is an eligible beneficiary and applies in writing to the Board to become a member, if and when the Board accepts the application; or

(ca) if the person is a beneficiary who has a beneficiary account and applies in writing to the Board to become a member, if and when the Board accepts the application; or

(d) if the person is a returning member who is an operational staff member, on the commencement of the fixed term agreement.

* * * * *

* * * * *

* * * * *

* * * * *

(8) Subject to subsection (9), if a participating employer certifies in writing to the Board that it is

S. 21B(1)(c) inserted by No. 43/2008 s. 11(2).

S. 21B(1)(ca) inserted by No. 38/2009 s. 12.

S. 21B(1)(d) inserted by No. 43/2008 s. 11(2).

S. 21B(2)(3) repealed by No. 43/2008 s. 11(3).

S. 21B(4) substituted by No. 84/1998 s. 10, amended by No. 32/2005 s. 6, repealed by No. 43/2008 s. 11(3).

S. 21B(5) substituted by No. 84/1998 s. 10, repealed by No. 43/2008 s. 11(3).

S. 21B(6)(7) repealed by No. 84/1998 s. 10.



93

meeting its entire obligations under the Commonwealth Superannuation Guarantee (Administration) Act 1992 in respect of a person through another complying superannuation fund, then—

(a) if that person is not a member of the Scheme, he or she is not eligible to become a member of the Scheme in respect of employment with that participating employer; or

(b) if that person is a member of the Scheme, no further contributions are to be made to the Scheme in respect of that person by that participating employer.

(9) Subject to the approval of the Board, subsection (8) ceases to apply to an employee if the participating employer certifies in writing to the Board that the participating employer has ceased meeting its obligations in respect of that employee under the Commonwealth Superannuation Guarantee (Administration) Act 1992 through another complying superannuation Fund.

(10) A person ceases to be a member on—

(a) the death of that person; or

(b) the payment, cessation or termination under this Part of all benefits from the Scheme to which that person could become entitled; or

(c) the rollover or transfer of that person's member's account balance within the superannuation system—

whichever first occurs.

21C Employer contributions

(1) Subject to sections 21B(8) and 21B(9), each participating employer must contribute to the Scheme in respect of each of its employees who is

S. 21B(10)(c) substituted by No. 37/2007 s. 9.




94

a member of the Scheme so that the employer does not have an individual guarantee shortfall in relation to that member under the Commonwealth Superannuation Guarantee (Administration) Act 1992.

(2) It is the sole responsibility of a participating employer to ensure that the participating employer complies with this section.

(3) A participating employer may make contributions in respect of a member or class of members which exceed the amount specified in subsection (1).

(4) The Board may accept in respect of a member or class of members, contributions from a participating employer which exceed the amount specified in subsection (1).

(5) A participating employer must make contributions in the manner determined by the Board.

21D Member's contributions for ESSPLAN

(1) A member may in accordance with section 20A(4) elect in accordance with this Part to—

(a) make contributions to the Scheme; or

(b) vary the amount of contributions to the Scheme; or

(c) cease making contributions to the Scheme.

(2) An election—

(a) must be in the form determined by the Board; and

(b) must be accompanied by any information required by the Board; and

(c) takes effect as from the day determined by the Board.

(3) If a person who becomes a member in accordance with section 21B(1)(a) is required to contribute to




95

a superannuation fund and his or her employer is a participating employer who is required under a law of the Commonwealth of Australia to contribute to the Scheme in respect of the member under section 21C(1)—

(a) the member is deemed to have elected to make contributions to the Scheme which are not less than the contributions required of the member; and

(b) the contributions are made by deductions from the salary of the member.

21E Amount and payment of benefits under ESSPLAN

(1) Except where a benefit is payable under section 21H, a benefit payable to or in respect of a member is an amount equal to the member's account balance at the time the benefit is paid.

(2) The benefit is payable in accordance with any relevant specified standards.

(3) Subject to subsection (2), the benefit is payable unless—

(a) a member applies in a form approved by the Board to defer payment of benefits or to pay the benefits to an investment fund maintained for that purpose by the Board; and

(b) the application is approved by the Board.

* * * * *


S. 21E(3) amended by No. 84/1998 s. 11(1), substituted by No. 43/2008 s. 12.

S. 21E(4) substituted by No. 84/1998 s. 11(2), repealed by No. 43/2008 s. 12.



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21F Disability and death cover under ESSPLAN

(1) Subject to this section and section 21G, each member who is not an eligible beneficiary and who does not have an entitlement to any disability or death benefit under Part 3AA has, as from the date of commencing to be a member, disability and death benefits cover at a level determined from time to time by the Board.

(2) The Board may determine the level of disability and death benefits cover on any basis that the Board considers appropriate, including any of the following—

(a) as a fixed dollar amount for each member;

(b) as a dollar amount varying according to the age of the member or some other determinate factor;

(c) as the difference between a fixed dollar amount and the member's account balance from time to time.

(3) A member is not covered in the event of disability or death during the period of 2 years from the commencement of membership of the Scheme which the Board determines on the advice of a registered medical practitioner is a direct consequence of a medical condition which was pre-existing at the commencement of membership and is a medical condition in respect of which a contract of insurance is not available at a reasonable cost.


S. 21F(1) amended by No. 43/2008 s. 13(1).



97

(4) Unless the Board otherwise determines, a member's disability and death benefits cover in force under this section ceases 30 days after section 21B(10) applies to that member.

(5) A member who is not a casual employee or part-time contributor or who does not have an entitlement to any disability or death benefit under Part 3AA may subject to such conditions as are determined by the Board apply in accordance with this section to terminate, change or reinstate his or her disability and death benefits cover.

(6) An application for death and disability cover—

(a) must be in the form approved by the Board; and

(b) must be accompanied by any information required by the Board.

(7) The Board may require a member or a contributor to submit to any medical examinations that the Board considers necessary or expedient to determine the appropriate level and cost of disability and death benefits cover for the member or contributor.

(8) The Board may obtain any evaluation of any medical examinations or other information provided as the Board considers appropriate.

(9) The Board may—

(a) approve an application; or

(b) approve an application subject to any variations the Board considers appropriate; or

(c) in the case of an application to change or reinstate the level of cover, refuse the application on the ground that the applicant has failed to pass a medical examination or

S. 21F(4) substituted by No. 43/2008 s. 13(2).

S. 21F(5) amended by No. 43/2008 s. 13(3).

S. 21F(7) amended by No. 40/2010 s. 11.



98

has not complied with any requirement made by the Board; or

(d) in the case of an application to terminate, change or reinstate the level of cover, refuse the application on any other ground that it considers appropriate.

(10) If the Board approves an application (with or without variations) the Board must determine the day as from which disability and death benefits cover is to be terminated, changed or reinstated.

(11) If the Board refuses an application the Board must advise the applicant of the refusal.

* * * * *

21FA Optional additional disability and death cover under ESSPLAN

(1) The Board may in accordance with this section offer optional additional disability and death cover to members whom the Board determines are eligible.

(2) The Board may determine the level of optional additional disability and death cover and the basis on which and the terms and conditions that are to apply.

(3) An application for optional additional disability and death cover—



S. 21F(12) repealed by No. 43/2008 s. 13(4).

S. 21FA inserted by No. 43/2008 s. 14.



99

(4) For the purposes of this section, the Board may require a member to submit to any medical examination that the Board considers necessary or expedient to determine the appropriate level and cost of optional additional disability and death cover for the member.

(5) The Board may obtain any evaluation of any medical examination or other information provided as the Board considers appropriate.

21G Disability and death insurance under ESSPLAN

(1) The Board must if it is reasonably possible enter into a contract of insurance in respect of the total amount of members' disability and death benefits cover in force under sections 21F, 21FA and 21JB on terms and conditions acceptable to the Board.

(2) The Board must determine the proportion of the amount of the premiums paid under subsection (1) which is to be debited to a member's account.

(3) At any time before the payment of a benefit to or in respect of a member under section 21H(1)(b), the Board may reduce that member's disability and death cover or impose terms and conditions on that cover having regard to—

(a) any failure to obtain insurance under subsection (1) in respect of the whole of the member's disability and death benefits cover; and

(b) any terms and conditions imposed by the relevant insurer in respect of insurance secured by the Board under subsection (1).

21H Amount and payment of disability or death benefits

S. 21FA(4) amended by No. 40/2010 s. 12.


S. 21G(1) amended by Nos 43/2008 s. 15, 38/2009 s. 14.




100

(1) Subject to subsection (2) and section 21E, in the case of the disability or death of a member the benefit is to be equal to—

(a) the member's account balance at the time the benefit is paid; and

(b) where the member died or became disabled while disability and death benefits cover for him or her under section 21F or 21FA was in force, the amount of any insurance proceeds received by the Board under an insurance contract entered into under section 21G, and interest on the basis determined by the Board in respect of the period up to the time the benefit is paid.

(2) A disability benefit that is payable under this Part is payable to that member.

(3) Unless subsection (4) applies, a death benefit in respect of a member that is payable under this Part is payable to such one or more of the member's dependants and legal personal representatives and in such proportions as the Board in its absolute discretion determines.

(4) Subject to any specified standards, if the member has given the Board a notice in a form approved by the Board, the Board must pay the death benefit in respect of the member that is payable under this Part in accordance with the notice.

21I Member's accounts for ESSPLAN

(1) The Board must establish and maintain within the Scheme a separate account for each member.

(2) The Board must credit to a member's account—

(a) any employer contributions made in respect of that member; and

(b) any contributions made by the member; and

S. 21H(1)(b) amended by No. 43/2008 s. 16(1).

S. 21H(3) amended by No. 43/2008 s. 16(2).

S. 21H(4) inserted by No. 43/2008 s. 16(3).




101

(c) any net earnings calculated on the basis of the net earning rate of ESSPLAN or an investment fund; and

(d) subject to any specified standards, any other amount payable to the member's account, including any amount rolled over, transferred or allotted from within the superannuation system.

(3) The Board must debit to a member's account—

(a) an amount determined by the Board in respect of management and administration costs incurred by the Board in the administration of ESSPLAN; and

(b) the amount of any premiums payable by or in respect of the member including any amount determined under section 21G(2); and

(c) an amount determined by the Board in respect of any tax paid or payable by the Board in respect of contributions to a member's account; and

(d) any net loss calculated on the basis of the net earning rate of the Scheme or an investment fund; and

(e) the amount of any benefit payable to the member or payable in respect of the member; and

(f) any amounts rolled over, transferred or allotted within the superannuation system; and

(g) any other amount payable by the member.

21IA Contribution splitting

S. 21I(2)(d)amended by Nos 37/2007 s. 10(1), 43/2008 s. 17.

S. 21I(3)(f)substituted by No. 37/2007 s. 10(2).

S. 21IA inserted by No. 37/2007 s. 11.



102

(1) Subject to subsection (2), this section applies in respect of contributions made in respect of a member on or after 1 July 2006 if the Board—

(a) determines to offer the option of contribution splitting to members or a class of members; and

(b) publishes a copy of the determination in the Government Gazette.

(2) This section does not apply to an interest—

(a) in respect of which a payment flag is operating; or

(b) that is subject to a payment split.

(3) If this section applies, a member may make an application in a financial year to the Board to roll over, transfer or allot from the member's account for the benefit of the member's spouse to the trustee of an account within the superannuation system an amount specified in the application not exceeding the maximum splittable amount of the splittable contributions made by, for, or on behalf of, the member in—

(a) the last financial year that ended before the application; or

(b) the financial year in which the application is made if—

(i) the member's account has not been rolled over, transferred or allotted within the superannuation system; and

(ii) the Board approves the making of the application.

(4) An application under subsection (3)—

(a) must comply with regulation 6.44 of the Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth as if



103

that regulation applied to the ESSPLAN Scheme; and

(b) must be dealt with in accordance with regulation 6.45 of the Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth as if that regulation applied to the ESSPLAN Scheme.

(5) If this section applies, the Board may accept a roll over, transfer or allotment of a splittable contribution for payment into a member's account, a beneficiary account or a spouse account.

(6) Despite section 3, for the purposes of this section, spouse has the meaning given by section 10 of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth.

21J Beneficiaries Accounts

(1) The Board may establish upon the request of a beneficiary a special arrangement called a beneficiary account.

(2) Subject to subsection (2A), the payment of part or all of any lump sum benefit payable under section 20D, 20F, 20G, 20H, 20J, 20K or from a pension administered under Part 4 may be transferred to this account.

(2A) If an election has been made under section 20C(2AF), the whole of the lump sum benefit is to be transferred to the beneficiary account.

(2B) Subject to any specified standards, any amount rolled over, transferred or allotted from within the superannuation system for the beneficiary may be paid or transferred to a beneficiary account.

(3) The balance or any part of a beneficiary account established under subsection (1) is payable—

S. 21J inserted by No. 82/1996 s. 11.

S. 21J(2) amended by Nos 84/1998 s. 12, 32/2005 s. 7(1).

S. 21J(2A) inserted by No. 32/2005 s. 7(2).

S. 21J(2B) inserted by No. 43/2008 s. 18(1).

S. 21J(3) substituted by No. 29/2000 s. 4(1).



104

(a) to the beneficiary on the request of the beneficiary, in a form approved by the Board and in accordance with section 21K(3); or

(b) unless subsection (3A) applies, in the case of the death of the beneficiary, to such one or more of the beneficiary's dependants and legal personal representatives and in such proportions of the whole of the balance as the Board in its absolute discretion determines.

(3A) Subject to any specified standards, if the beneficiary has given the Board a notice in a form approved by the Board, the Board must on the death of the beneficiary pay the balance of the beneficiary account established under subsection (1) in accordance with the notice.

(4) If any lump sum benefit is not paid within 60 days of the date of termination of service of a contributor, the unpaid benefit is deemed to have been transferred to a beneficiary account on the date of termination of service at a net earning rate and in such fund as the Board in its discretion considers appropriate in the circumstances at that time.

(5) The balance of a beneficiary account established under subsection (4) is payable—

(a) to the beneficiary on the request of the beneficiary, in a form approved by the Board and in accordance with section 21K(3); or

(b) in the case of the death of the beneficiary, to such one or more of the beneficiary's dependants and legal personal representatives and in such proportions as the Board in its absolute discretion determines.

S. 21J(3)(b) amended by No. 43/2008 s. 18(2).

S. 21J(3A) inserted by No. 43/2008 s. 18(3).

S. 21J(4) amended by No. 32/2005 s. 7(3).

S. 21J(5) substituted by No. 29/2000 s. 4(2).



105

(6) The Board must debit to a beneficiary account any superannuation contributions tax—

(a) paid or payable by the Board in respect of contributions in respect of that beneficiary; and

(b) specified in a notice of surcharge assessment from the Australian Taxation Office issued after the beneficiary ceased to be a contributor.

(7) If the Australian Taxation Office issues an adjustment to a notice of surcharge assessment after the Board has debited an amount of superannuation contributions tax under subsection (6), the Board must make the adjustment to that beneficiary account.

(8) The Board must within 14 days of—

(a) debiting an amount to a beneficiary account under subsection (6); or

(b) making an adjustment to a beneficiary account under subsection (7)—

advise the beneficiary in writing of the amount debited or the adjustment.

(9) The Board must debit to a beneficiary account any other amount payable by the beneficiary.

21JA Spouse Accounts

(1) The Board may establish upon the request of an eligible spouse a special arrangement called a spouse account.

(1A) Without limiting subsection (1), a person who—

(a) is an eligible spouse; and

S. 21J(6) inserted by No. 29/2000 s. 4(2).




S. 21JA inserted by No. 95/2000 s. 8.

S. 21JA(1A) inserted by No. 43/2008 s. 19(1).



106

(b) within the period of 3 months after the death of the member spouse applies in writing to the Board to become a member—

may, if the Board accepts the application to become a member, make a request under subsection (1).

(2) The Board may accept for payment into a spouse account any amount in respect of an eligible spouse.

(3) The Board must credit to a spouse's account—

(a) any eligible spouse contribution made in respect of that spouse; and

(b) any eligible spouse contribution made by the spouse; and

(ba) subject to any specified standards, any other contributions made by, or in respect of, the eligible spouse; and

(c) any net earnings calculated on the basis of section 21L; and

(d) subject to any specified standards, any other amount payable to the spouse's account, including any amount rolled over, transferred or allotted from within the superannuation system.

(4) The Board must debit to a spouse's account—

(a) an amount determined by the Board in respect of management and administration costs incurred by the Board; and

(b) any net loss calculated on the basis of section 21L; and

(c) any amounts rolled over, transferred or allotted within the superannuation system;

S. 21JA(2) amended by No. 43/2008 s. 19(2).

S. 21JA(3)(ba) inserted by No. 43/2008 s. 19(3)(a).

S. 21JA(3)(d) amended by Nos 37/2007 s. 12(1), 43/2008 s. 19(3)(b).

S. 21JA(4)(c) substituted by No. 37/2007 s. 12(2).



107

and

(d) any other amount payable by the spouse.

* * * * *

(6) Section 23AA applies in respect of any payment out of a spouse account under subsection (7) or (8) as if the payment were a benefit under this Act.

(7) The balance of a spouse account is payable—

(a) to the spouse on the request of the spouse, in a form approved by the Board; or

(b) unless subsection (7A) applies, in the case of the death of the spouse, to such one or more of the spouse's dependants and legal personal representatives and in such proportions of the whole of the balance as the Board in its absolute discretion determines.

(7A) Subject to any specified standards, if the eligible spouse has given the Board a notice in the form approved by the Board, the Board must on the death of the eligible spouse pay the balance of the spouse account in accordance with the notice.

(8) The spouse may elect to—

(a) maintain the account in an investment fund in accordance with section 21K; or

(b) roll over, transfer or allot the account balance within the superannuation system.

21JB Optional disability and death cover for eligible spouses

(1) The Board may in accordance with this section offer optional disability and death cover to eligible spouses who are spouse account holders under

S. 21JA(5) repealed by No. 43/2008 s. 19(4).

S. 21JA(7)(b) amended by No. 43/2008 s. 19(5).

S. 21JA(7A) inserted by No. 43/2008 s. 19(6).

S. 21JA(8) amended by No. 37/2007 s. 12(3), substituted by No. 43/2008 s. 19(7).

S. 21JB inserted by No. 38/2009 s. 13.



108

section 21JA whom the Board determines are eligible.

(2) The Board may determine the level of optional disability and death cover and the basis on which and the terms and conditions that are to apply.

(3) An application for optional additional disability and death cover—



(4) For the purposes of this section, the Board may require an eligible spouse to submit to any medical examination that the Board considers necessary or expedient to determine the appropriate level and cost of optional disability and death cover for the eligible spouse.

(5) The Board may obtain any evaluation of any medical examination or other information provided as the Board considers appropriate.

(6) Unless the Board otherwise determines, disability and death cover in force under this section ceases after the eligible spouse ceases to be a member.

21K Investment funds

(1) The Board may establish special arrangements within the Scheme to be called investment funds.

(2) The Board may, with the consent of a beneficiary, member or spouse, treat the whole or part of a beneficiary's, member's or spouse's account as forming part of an investment fund.

(3) The Board may allow a beneficiary, member or spouse to elect, at such time and on such terms as the Board determines, to withdraw the whole or part of a beneficiary's, member's or spouse's

S. 21JB(4) amended by No. 40/2010 s. 13.

S. 21K inserted by No. 82/1996 s. 11.

S. 21K(2) amended by No. 95/2000 s. 9(2)(a)(b).

S. 21K(3) amended by No. 95/2000 s. 9(2)(a)(b).



109

account from an investment fund and to treat the whole or part of the same as forming part of the Scheme or a different investment fund or to pay the whole or part to that beneficiary, member or spouse.

(4) If any part of a beneficiary's, member's or spouse's account balance is treated as forming part of an investment fund, the adjustment to the beneficiary's, member's or spouse's account balance under section 21L must have regard to that particular investment.

21L Net earning rate

(1) Subject to subsection (2), the Board must at the end of such periods as it determines increase or decrease the balance in a beneficiary's, member's or spouse's account by the net earning rate of the Scheme during the relevant period.

(2) If the whole or part of the balance of a beneficiary's, member's or spouse's account comprised a particular investment fund during the relevant period the whole or part of the balance of the beneficiary's, member's or spouse's account must be increased or decreased by the net earning rate of the particular investment fund during the relevant period.

(3) For the purpose of calculating and paying benefits under this Part, the Board may from time to time determine an interim net earning rate having regard to the expected net earning rate of the Scheme or particular investment fund during the relevant period.

21M Roll over or transfer of preserved benefit

S. 21K(4) amended by No. 95/2000 s. 9(2)(b).

S. 21L inserted by No. 82/1996 s. 11.

S. 21L(1) amended by No. 95/2000 s. 9(2)(b).

S. 21L(2) amended by No. 95/2000 s. 9(2)(b).

S. 21M (Heading) inserted by No. 37/2007 s. 13(1).S. 21M inserted by No. 82/1996 s. 11.



110

(1) If a benefit under this Part is required by the specified standards to be preserved and a participating employer has certified in writing to the Board in accordance with section 21B(8), the member entitled to the benefit is entitled to have the amount of preserved benefit rolled over or transferred within the superannuation system and may apply to the Board to do so.

(2) Subject to section 27, the Board must roll over or transfer that amount within the superannuation system.

21N Transfer to or from new scheme

(1) The Board may, with the consent of a member or beneficiary, transfer the member or beneficiary within the superannuation system.

(2) The Board must determine the assets that are to be rolled over or transferred from the new scheme and the terms and conditions that are to apply to the transfer as a result of a transfer of a member or beneficiary under subsection (1).

(3) The Board may accept on such terms and conditions as the Board determines the transfer to the new scheme of a member or other beneficiary from within the superannuation system.

21O Roll over or transfer of benefits to other fund

S. 21M(1) amended by No. 37/2007 s. 13(2).

S. 21M(2) substituted by No. 37/2007 s. 13(3).

S. 21N inserted by No. 82/1996 s. 11.

S. 21N(1) amended by No. 37/2007 s. 14(1).

S. 21N(2) amended by No. 37/2007 s. 14(2).

S. 21N(3) amended by No. 37/2007 s. 14(3).

S. 21O (Heading) inserted by No. 37/2007 s. 15(1).S. 21O inserted by No. 82/1996 s. 11.



111

(1) If a member or beneficiary—

(a) is entitled to a benefit or part of a benefit under this Part which is not required by the specified standards to be preserved; and

(b) is a member, or has applied to become a member, within the superannuation system—

the member or beneficiary is entitled to have the amount of that benefit or that part of that benefit rolled over or transferred within the superannuation system and may apply to the Board to do so.

(2) Subject to section 27, the Board must roll over or transfer that amount within the superannuation system.

__________________

S. 21O(1) amended by No. 37/2007 s. 15(3).

S. 21O(1)(b) amended by No. 37/2007 s. 15(2).

S. 21O(2) substituted by No. 37/2007 s. 15(4).



112

PART 4—TRANSFER FROM OTHER SUPERANNUATION FUNDS

* * * * *

22 Pensions for former contributors to other funds

(1) The Board together with—

(a) the Victorian Superannuation Board; or

(b) the Hospitals Superannuation Board—

may make any arrangements which are necessary for the payment of pensions in respect of persons who are former contributors to the superannuation funds administered by the Victorian Superannuation Board or the Hospitals Superannuation Board.

(2) The Board must ensure that contributors under the Metropolitan Fire Brigades Superannuation Board Scheme who cease or have ceased to be employed and the surviving partners, children and other dependants or legal personal representatives of contributors and former contributors under the Metropolitan Fire Brigades Superannuation Board Scheme who die or have died receive the same benefits and have the same rights under this Act as they had under the Metropolitan Fire Brigades Superannuation Act 1976.

S. 21 repealed by No. 82/1996 s. 20(10).


S. 22(1) amended by No. 120/1994 s. 5(a).

S. 22(1)(a) amended by No. 120/1994 s. 5(a).

S. 22(2) amended by No. 27/2001 s. 5(Sch. 3 item 2.5).



113

22A Transfer of assets and liabilities of Police Pensions Fund and Police Superannuation Fund

(1) The assets and liabilities of the Police Pensions Fund and the assets and liabilities of the Police Superannuation Fund under the Police Regulation Act 1958 are by virtue of this section transferred to the Scheme and form part of the Scheme.

(2) No stamp duty or other tax is chargeable under any Act in respect of anything done under this section.

(3) The transfer effected by this section does not affect the benefits and rights conferred on any person by or under Part III of the Police Regulation (Pensions) Act 1958.

22B Transfer of assets in respect of VEISF beneficiaries

(1) In this section and section 22C—

transfer date means 17 June 1996 or such earlier date as is specified in the agreement;

transferred beneficiary means a beneficiary in the Victorian Electricity Industry Superannuation Fund who—

(a) first became entitled under Division B of the rules of the Victorian Electricity Industry Superannuation Fund to a pension on or before 30 June 1995 or who becomes entitled after 30 June 1995 due to the death of the first beneficiary after that date; or

(b) elected to take a deferred accrued retirement benefit under the Superannuation (Portability) Act 1989 on or before 30 June 1995;


S. 22A(1) amended by No. 4/1996 s. 8.

S. 22A(3) amended by No. 37/2014 s. 10(Sch. item 54.5).




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VEI Super Pty Ltd is the same body and has the same meaning as SECV Superannuation Pty Ltd in section 84 of the Electricity Industry (Residual Provisions) Act 1993;

Victorian Electricity Industry Superannuation Fund has the same meaning as in section 84 of the Electricity Industry (Residual Provisions) Act 1993.

(2) With the approval of the Minister, VEI Super Pty Ltd must enter into an agreement with the Board which specifies—

(a) the liability of the Victorian Electricity Industry Superannuation Fund up to the transfer date in respect of the entitlements of transferred beneficiaries as determined by an actuary appointed by VEI Super Pty Ltd; and

(b) the value of assets of the Victorian Electricity Industry Superannuation Fund equal to the liability of the Victorian Electricity Industry Superannuation Fund under paragraph (a) that are to be transferred to the Scheme; and

(c) the terms and conditions which apply to the transfer of these assets to the scheme.

(3) If agreement cannot be reached before 1 June 1996, the Minister may determine the matters specified in subsection (2) or which are in dispute and VEI Super Pty Ltd and the Board are deemed by virtue of this subsection to have entered into an agreement containing the matters determined by the Minister.

S. 22B(1) def. of VEI Super Pty Ltd amended by No. 69/2000 s. 50(a).

S. 22B(1) def. of Victorian Electricity Industry Superann-uation Fund amended by No. 69/2000 s. 50(b).



115

(4) VEI Super Pty Ltd must transfer the assets specified in the agreement to the Scheme.

(5) As soon as the assets specified in the agreement have been transferred, the assets form part of the Scheme.

(6) No stamp duty or other tax is chargeable under any Act in respect of anything done under this section.

(7) VEI Super Pty Ltd is released from any liability in respect of the entitlements of transferred beneficiaries as soon as the assets specified in the agreement have been transferred.

22C Provisions relating to transferred beneficiaries

(1) Despite the transfer of a beneficiary under section 22B to the Scheme—

(a) the transferred beneficiary is entitled to receive the same benefits that he or she would have been entitled to receive had he or she not been so transferred; and

(b) the transferred beneficiary is entitled to have his or her rights and obligations determined in accordance with the provisions of the governing instrument of the Victorian Electricity Industry Superannuation Fund as in force immediately before the transfer date.

(2) For the purposes of subsection (1) the Board has in respect of the transferred beneficiary the duties and powers conferred on VEI Super Pty Ltd by or under the provisions of the governing instrument of the Victorian Electricity Industry Superannuation Fund as in force immediately before the transfer date.

(3) Without derogating from subsections (1) and (2), sections 23 and 24 apply to and in respect of a transferred beneficiary.




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22D Commutation of pension not exceeding declared rate

(1) This section applies to a person who is entitled to a pension administered by the Board under this Act at a rate per year which does not exceed the declared rate.

(2) Notwithstanding anything to the contrary in this Act, the Board may at its discretion determine that instead of a pension the person may elect to receive a lump sum payment as determined by the Board on the advice of an actuary.

(3) If a person elects to accept a lump sum payment under subsection (2), the Board is released from any liability to make any further payments to, or in respect of, any entitlements of that person or any of his or her dependants and this Act ceases to apply to that person.

(4) In this section, declared rate means—

(a) $520 per year; or

(b) such higher rate per year as may be declared from time to time by the Minister by Order published in the Government Gazette.

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PART 4AA—TRANSFER OF THE STATE SUPERANNUATION FUND AND TRANSFER OF

ADMINISTRATION OF THE MTA SUPERANNUATION FUND AND RELATED MATTERS

22DA Definitions

In this Part—

commencement day means the day on which the Superannuation Legislation (Governance Reform) Act 2005 comes into operation;

Office means the Government Superannuation Office established under the Government Superannuation Act 1999.

22DB Transfer of assets and liabilities of the State Superannuation Fund

(1) On the commencement day, the assets and liabilities of the State Superannuation Fund are by virtue of this section transferred to the Scheme and form part of the Scheme.

(2) On and after the commencement day—

(a) the contributions of employing authorities and the payments and repayments by employing authorities and any other money received or recovered by the Board under the State Superannuation Act 1988 are to be paid into the Scheme;

(b) the contributions of employees and the payments and repayments by employers and any other money received or recovered by the Board under the State Employees Retirement Benefits Act 1979 are to be paid into the Scheme;

Pt 4AA (Heading and ss 22DA–22DE) inserted by No. 94/2005 s. 20.

S. 22DA inserted by No. 94/2005 s. 20.

S. 22DB inserted by No. 94/2005 s. 20.



118

'

(c) the contributions of members and the payments and repayments by a transport authority and any other money received or recovered by the Board under the Transport Superannuation Act 1988 are to be paid into the Scheme;

(d) the benefits provided for in the State Superannuation Act 1988 and all the costs of administering that Act are to be paid out of the Scheme;

(e) the benefits provided for in the State Employees Retirement Benefits Act 1979 and all the costs of administering that Act are to be paid out of the Scheme;

(f) the benefits provided for in the Transport Superannuation Act 1988 and all the costs of administering that Act are to be paid out of the Scheme.

(3) The transfer effected by this section does not affect the benefits and entitlements conferred or the duties and obligations imposed under the State Superannuation Act 1988, the State Employees Retirement Benefits Act 1979 or the Transport Superannuation Act 1988.

22DC Board is successor in law

(1) On the commencement day—

(a) the administration of the MTA Superannuation Fund is transferred to the Board;

(b) all property, rights and assets of the MTA Superannuation Fund are by virtue of this Act held by the Board;

(c) all liabilities of the MTA Superannuation Fund are by virtue of this Act held by the

S. 22DC inserted by No. 94/2005 s. 20.



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Board;

(d) all property, rights and assets of the Office are by virtue of this Act held by the Board;

(e) all liabilities of the Office are by virtue of this Act held by the Board;

(f) the Board is the successor in law of the Office;

(g) the Office ceases to exist and the Directors of the Board of the Office go out of office.

(2) If, immediately before the commencement day, proceedings in respect of the State Superannuation Fund or the MTA Superannuation Fund to which the Office was a party were pending or existing in any court or tribunal, then, on and after that commencement, the Board is substituted for the Office as a party to the proceedings and has the same rights and obligations in the proceedings as the Office.

(3) If, immediately before the commencement day, proceedings in respect of which the Office was a party were pending or existing in any court or tribunal, then, on and after that commencement, the Board is substituted for the Office as a party to the proceedings and has the same rights and obligations in the proceedings as the Office.

(4) On and after the commencement day, any reference in any Act (other than this Act), regulation, subordinate instrument or other document whatsoever to the Victorian Superannuation Board or the Office is to be construed as a reference to the Board, unless the contrary intention appears.



120

22DD Exemption from stamp duty or other tax

No stamp duty or other tax is payable under any Act in respect of anything done under this Part.

22DE Transitional provision—Registrar of Titles

The Registrar of Titles, on being requested to do so and on delivery of any relevant certificate of title or instrument, must make any amendments in the Register that are necessary because of the operation of this Part.

__________________

S. 22DD inserted by No. 94/2005 s. 20.

S. 22DE inserted by No. 94/2005 s. 20.



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PART 4AB—TRANSFER OF ADMINISTRATION OF DECLARED PUBLIC SECTOR SUPERANNUATION

SCHEMES

22DF Application of this Part

This Part applies to a public sector superannuation scheme which the Minister by instrument in writing specifies to be a public sector superannuation scheme to which this Part applies.

22DG Declaration of administered schemes

The Governor in Council may by Order in Council declare that—

(a) a public sector superannuation scheme specified under section 22DF is an administered scheme; and

(b) the administration of that public sector superannuation scheme is as from the appointed day specified in the Order in Council transferred to the Board.

22DH Board is successor in law

(1) On the appointed day—

(a) the administration of the administered scheme is transferred to the Board;

(b) all property, rights and assets of the administered scheme are by virtue of this Act held by the Board;

(c) all liabilities of the administered scheme are by virtue of this Act held by the Board;

(d) the Board is the successor in law of the governing body in respect of the

Pt 4AB (Heading and ss 22DF–22DM) inserted by No. 94/2005 s. 20.

S. 22DF inserted by No. 94/2005 s. 20.

S. 22DG inserted by No. 94/2005 s. 20.

S. 22DH inserted by No. 94/2005 s. 20.



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administered scheme.

(2) Without derogating from subsection (1), the Board shall in respect of the administered scheme have, exercise and discharge the responsibilities, liabilities, rights, powers, authorities, duties and functions conferred or imposed upon the governing body by or under the governing instrument.

(3) If immediately before the appointed day proceedings in respect of the administered scheme to which the governing body of the administered scheme was a party were pending or existing in any court or tribunal, then, on and after the appointed day, the Board is substituted for the governing body as a party to the proceedings and has the same rights and obligations in the proceedings as the governing body.

(4) On and after the appointed day, any reference in the governing instrument or in any Act, regulation, subordinate instrument or other document whatsoever to the governing body in respect of the administered scheme is to be construed as a reference to the Board, unless the contrary intention appears.

(5) On the appointed day the governing body of the administered scheme ceases to exist by virtue of this Act.

22DI Conflict between duties, functions and powers

If there is a conflict between a duty, function or power conferred on the Board by this Act and a duty, function or power conferred on the Board in respect of an administered scheme by the governing instrument of that administered scheme, the Board must perform or exercise the duty, function or power conferred by this Act and

S. 22DI inserted by No. 94/2005 s. 20.



123

in doing so is deemed to have complied with the governing instrument.

22DJ Matters which may be included in Order in Council

(1) The Governor in Council may by Order in Council provide for any matter necessary or convenient to give effect to this Part or to any other Order in Council under this Part and to enable the effective implementation of the transfer of administration of an administered scheme to the Board and the administration of the administered scheme by the Board.

(2) Without limiting the generality of subsection (1), the Order in Council may provide for—

(a) any property, income, assets, rights, liabilities, expenses or other matters to be apportioned, settled, transferred, adjusted or determined;

(b) the resolution of any dispute relating to any apportionment, settlement, transfer, adjustment or determination;

(c) any party to a dispute to bear the costs of resolving the dispute;

(d) transitional provisions in relation to any act, matter or thing done or required to be done by or in relation to any administered scheme.

22DK General provisions relating to Orders in Council

(1) An Order in Council made under this Part—

(a) must specify a day or days upon which the Order in Council comes into operation;

(b) upon being published in the Government Gazette has the like force and effect as if it were expressly enacted in this Act;

(c) may be amended or revoked by another Order in Council;

S. 22DJ inserted by No. 94/2005 s. 20.

S. 22DK inserted by No. 94/2005 s. 20.



124

(d) has full force and effect despite any non-compliance with any of the matters required by this Act as preliminary to the making of the Order in Council.

(2) An Order in Council made under this Part may—

(a) apply generally or be limited in its application by reference to specified matters or things;

(b) apply differently according to different factors or subject to specified exceptions;

(c) leave any matter or thing to be from time to time determined, applied, dispensed with or regulated by a person or body specified in the Order in Council;

(d) confer powers or impose duties in connection with the Order in Council on a person or body specified in the Order in Council;

(e) apply, adopt or incorporate, with or without modification, the provisions of any Act or of any regulations made under any Act;

(f) contain provisions of a savings and transitional nature consequent on the making of the Order in Council, including providing for the construction of references in any instrument or in any other document of any kind.

22DL Exemption from stamp duty or other tax


S. 22DL inserted by No. 94/2005 s. 20.



125

22DM Transitional provision—Registrar of Titles


__________________

S. 22DM inserted by No. 94/2005 s. 20.



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PART 4AC—TRANSFER OF THE PARLIAMENTARY CONTRIBUTORY SUPERANNUATION FUND AND

RELATED MATTERS

22DN Definitions

In this Part—

commencement day means the day on which section 14 of the Superannuation Legislation Amendment Act 2013 comes into operation;

Parliamentary Trustee means the Parliamentary Trustee established under the Parliamentary Salaries and Superannuation Act 1968 as in force immediately before the commencement day;

specified date means the end of the day immediately before the commencement day.

22DO Transfer of assets and liabilities of the Parliamentary Contributory Superannuation Fund

(1) On the commencement day, the assets and liabilities of the Parliamentary Contributory Superannuation Fund are by virtue of this section transferred to the Scheme and form part of the Scheme.

(2) On and after the commencement day—

(a) deductions from the salaries of members and any other money received or recovered by the Board under Part 3 of the Parliamentary Salaries and Superannuation Act 1968 are to be paid into the Scheme;

Pt 4AC (Heading and ss 22DN–22DT) inserted by No. 61/2013 s. 14.

S. 22DN inserted by No. 61/2013 s. 14.

S. 22DO inserted by No. 61/2013 s. 14.



127

(b) the benefits provided for in Part 3 of the Parliamentary Salaries and Superannuation Act 1968 are to be paid out of the Scheme;

(c) the costs of administering that Act are to be paid out of the Scheme.

(3) The transfer effected by this section does not affect the benefits and entitlements conferred or the duties and obligations imposed under Part 3 of the Parliamentary Salaries and Superannuation Act 1968.

22DP Board is successor in law

(1) On the commencement day—

(a) the Board is the successor in law of the Parliamentary Trustee;

(b) the Parliamentary Trustee ceases to exist and the trustees go out of office.

(2) If, immediately before the commencement day, proceedings in respect of the Parliamentary Contributory Superannuation Fund to which the Parliamentary Trustee was a party were pending or existing in any court or tribunal, then, on and after that commencement, the Board is substituted for the Parliamentary Trustee as a party to the proceedings and has the same rights and obligations in the proceedings as the Parliamentary Trustee.

(3) If, immediately before the commencement day, proceedings in respect of which the Parliamentary Trustee was a party were pending or existing in any court or tribunal, then, on and after that commencement, the Board is substituted for the Parliamentary Trustee as a party to the proceedings and has the same rights and

S. 22DP inserted by No. 61/2013 s. 14.



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obligations in the proceedings as the Parliamentary Trustee.

(4) On and after the commencement day, any reference in any Act (other than this Act), regulation, subordinate instrument or other document whatsoever to the Parliamentary Trustee is to be construed as a reference to the Board, unless the contrary intention appears.

22DQ Exemption from stamp duty or other tax


22DR Transitional provision—Registrar of Titles


22DS Actuarial investigation

(1) The Board must appoint an actuary to make an actuarial investigation as to the state and sufficiency of the Parliamentary Contributory Superannuation Fund as at the specified date.

(2) The actuary must certify in the actuarial investigation the amount that is required to be paid to the Scheme in the financial years ending 30 June 2014 and 30 June 2015 in addition to the other assets and income of the Parliamentary Contributory Superannuation Fund to enable the liability for benefits provided for in Part 3 of the Parliamentary Salaries and Superannuation Act 1968 and the costs of administering that Act to be met.

(3) The Board must submit the actuary's report of the investigation to the Minister within the period of 6 months after the specified date.

S. 22DQ inserted by No. 61/2013 s. 14.

S. 22DR inserted by No. 61/2013 s. 14.

S. 22DS inserted by No. 61/2013 s. 14.



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(4) The Minister must cause the actuary's report submitted to the Minister under subsection (3) to be laid before the Legislative Council and the Legislative Assembly before the expiration of the seventh sitting day of the Legislative Council or the Legislative Assembly, as the case may be, after the actuary's report has been received by the Minister.

(5) The Treasurer may pay from the Consolidated Fund into the Scheme the amounts determined under subsection (2).

(6) The Consolidated Fund is to the necessary extent appropriated accordingly.

22DT Scheme may be supplemented by Consolidated Fund

If the actuary certifies in an actuarial investigation under section 19 that the amount to the credit of the Scheme held in respect of the benefits provided for in Part 3 of the Parliamentary Salaries and Superannuation Act 1968 and the costs of administering that Act is insufficient to meet that liability, money may be applied out of the Consolidated Fund (which is hereby to the necessary extent appropriated accordingly) to meet the amount of that insufficiency as certified by the actuary.

__________________

S. 22DT inserted by No. 61/2013 s. 14.



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PART 4A—FAMILY LAW PROVISIONS

22E Definitions

(1) In this Part—

approved deposit fund has the meaning given by section 10(1) of the Commonwealth Superannuation Industry (Supervision) Act 1993;

eligible rollover fund means a fund within the meaning of section 242 of the Commonwealth Superannuation Industry (Supervision) Act 1993;

eligible superannuation plan means—

(a) a regulated superannuation fund; or

(b) an approved deposit fund; or

(c) an exempt public sector superannuation scheme; or

(d) an RSA;

exempt public sector superannuation scheme means a public sector superannuation scheme within the meaning of section 10(1) of the Commonwealth Superannuation Industry (Supervision) Act 1993;

flag lifting agreement has the meaning given by section 90MN of the Commonwealth Family Law Act 1975;

flagging order means an order mentioned in section 90MU(1) of the Commonwealth

Pt 4A (Heading and ss 22E–22I) inserted by No. 70/2003 s. 5.




131

Family Law Act 1975;

interest has the meaning given by section 90MD of the Commonwealth Family Law Act 1975;

member spouse, in relation to a superannuation interest, means the spouse who has the superannuation interest;

non-member spouse, in relation to a superannuation interest, means the spouse who is not the member spouse in relation to that interest;

payment flag has the meaning given by section 90MD of the Commonwealth Family Law Act 1975;

regulated superannuation fund means a superannuation fund which complies with section 19 of the Commonwealth Superannuation Industry (Supervision) Act 1993;

relevant condition of release means, a condition of release mentioned in item 101, 102, 103 or 106 of Schedule 1 to the Commonwealth Superannuation Industry (Supervision) Regulations 1994;

reversionary interest has the meaning given by section 90MF of the Commonwealth Family Law Act 1975;

RSA means a retirement savings account within the meaning of the Commonwealth Retirement Savings Accounts Act 1997;

specified period means the period which is specified to be the specified period in the specified standards;

splitting order means an order mentioned in section 90MT of the Commonwealth Family



132

Law Act 1975;

spouse has the meaning given by section 90MD of the Commonwealth Family Law Act 1975;

superannuation agreement has the meaning given by section 90MD of the Commonwealth Family Law Act 1975;

superannuation fund has the same meaning as in the Commonwealth Superannuation Industry (Supervision) Act 1993;

superannuation interest means an interest that a person has as a member of an eligible superannuation plan, but does not include a reversionary interest;

unsplittable interest has the meaning given by section 90MD of the Commonwealth Family Law Act 1975;

value at a particular time of the non-member spouse's entitlement in respect of the superannuation interest means the value as determined in accordance with regulation 14G(8) of the Commonwealth Family Law (Superannuation) Regulations 2001;

value of the member spouse's interest in the Scheme means the value as determined in accordance with Part 5 of the Commonwealth Family Law (Superannuation) Regulations 2001.

(2) A reference to the transfer of an amount is to be construed as including a reference to the rollover of an amount.

S. 22E(1) def. of spouse inserted by No. 38/2009 s. 15(a).

S. 22E(1) def. of super-annuation agreement amended by No. 38/2009 s. 15(b).



133

22EA Accrued benefit multiple

For the purpose of regulation 65 of the Commonwealth Family Law (Superannuation) Regulations 2001, the Board on the advice of an actuary appointed by the Board may from time to time determine the accrued benefit multiple.

22F Obligation on Board

(1) Subject to subsections (5) and (6), the Board must comply with this section if—

(a) a superannuation agreement which provides for a payment split; or

(b) a flag lifting agreement which provides for a payment split; or

(c) a splitting order—

is served on the Board under Part VIIIB or VIIIAB of the Commonwealth Family Law Act 1975.

(2) This section also applies to—




which was served on the Board under Part VIIIB of the Commonwealth Family Law Act 1975 before the commencement of section 5 of the Superannuation Acts (Family Law) Act 2003 if the non-member spouse's entitlements in respect of the superannuation interest have not been satisfied as at that commencement.

S. 22EA inserted by No. 40/2004 s. 17.


S. 22F(1) amended by No. 38/2009 s. 16(1).



134

(2A) This section also applies to—




which was served on the Board under Part VIIIAB of the Commonwealth Family Law Act 1975 before the commencement of section 16 of the Superannuation Legislation Amendment Act 2009 if the non-member spouse's entitlements in respect of the superannuation interest have not been satisfied as at that commencement.

(3) If the non-member spouse has not satisfied a relevant condition of release and the member spouse is not receiving a pension under this Act, the Board must if the value of the non-member spouse's entitlement in respect of the superannuation interest at the particular time does not exceed the value of the member spouse's interest in the Scheme—

(a) transfer a lump sum amount equal to the value of the non-member spouse's entitlement in respect of the superannuation interest at the time of the payment to an eligible superannuation plan nominated in writing by the non-member spouse within the specified period; or

(b) if the non-member spouse fails to nominate in writing an eligible superannuation plan within the specified period, transfer a lump sum amount equal to the value of the non-member spouse's entitlement in respect of the superannuation interest at the time of the payment to an eligible rollover fund selected by the Board.

S. 22F(2A) inserted by No. 38/2009 s. 16(2).



135

(4) If the non-member spouse has satisfied a relevant condition of release or the member spouse is receiving a pension under this Act, the Board must if the value of the non-member spouse's entitlement in respect of the superannuation interest at the particular time does not exceed the value of the member spouse's interest in the Scheme—

(a) if so requested in writing by the non-member spouse within the specified period, pay the non-member spouse a lump sum amount equal to the value of the non-member spouse's entitlement in respect of the superannuation interest at the time of the payment; or

(b) if so requested in writing by the non-member spouse within the specified period, transfer a lump sum amount equal to the value of the non-member spouse's entitlement in respect of the superannuation interest at the time of the payment to an eligible superannuation plan nominated in writing by the non-member spouse; or

(c) if no request is received from the non-member spouse within the specified period, transfer a lump sum amount equal to the value of the non-member spouse's entitlement in respect of the superannuation interest at the time of the payment to an eligible rollover fund selected by the Board.

(5) Subsections (3) and (4) do not apply if—

(a) the member spouse's superannuation interest is an unsplittable interest; or

(b) a payment flag is operating in respect of the member spouse's superannuation interest; or



136

(c) the non-member spouse has served a waiver notice on the Board under section 90MZA of the Commonwealth Family Law Act 1975 in respect of the member spouse's superannuation interest; or

(d) the member spouse's superannuation interest is a payment that is not a splittable payment under Part 2 of the Commonwealth Family Law (Superannuation) Regulations 2001.

(6) If the member spouse's superannuation interest is a pension under this Act due to a disability which is a splittable payment, the Board may determine that subsections (3) and (4) do not apply.

(7) If the non-member spouse serves a waiver notice on the Board under section 90MZA of the Commonwealth Family Law Act 1975 in respect of the member spouse's superannuation interest, the Board may make a payment to the non-member spouse not exceeding the value at a particular time of the non-member spouse's entitlement in respect of the superannuation interest less any payments previously made by the Board to the non-member spouse in accordance with this section.

22G Reduction of benefit or accrued benefit entitlement

Despite anything to the contrary in this Act, if under section 22F an amount is paid by the Board to a non-member spouse or transferred by the Board on behalf of a non-member spouse, the accrued benefit of a member spouse must be reduced by the Board in accordance with a methodology approved by the Minister, on the advice of an actuary appointed by the Board.




137

22H Board may provide additional information

On the application of an eligible person within the meaning of section 90MZB(8) of the Commonwealth Family Law Act 1975, the Board may provide information additional to the information required to be provided under section 90MZB of that Act if the Board considers that the additional information is necessary to understand the Scheme or the member spouse's benefit entitlements.

22I Charging of fees

(1) The Board may charge reasonable fees in respect of—

(a) a payment split;

(b) a payment flag;

(c) flag lifting under a flag lifting agreement that does not provide for a payment split;

(d) an order under section 90MM of the Commonwealth Family Law Act 1975 terminating the operation of a payment flag;

(e) an application under section 90MZB of the Commonwealth Family Law Act 1975 for information about a superannuation interest;

(f) any other thing done by the Board in relation to a superannuation interest covered by a superannuation agreement, flag lifting agreement or splitting order;

(g) the provision of information under section 22H.

(2) Fees charged under subsection (1) must not exceed the maximum levels of fees fixed by the Minister for the purposes of this section by notice published in the Government Gazette.





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(3) If the Board charges a fee under subsection (1), the fee is payable—

(a) unless paragraph (b) applies, in the case of subsection (1)(a), (1)(b), (1)(c), (1)(d) or (1)(f), by the member spouse and the non-member spouse in equal parts; or

(b) if the fee is in respect of a payment split under which the non-member spouse is entitled to be paid the whole of the amount of each splittable payment that becomes payable, by the non-member spouse; or

(c) in the case of subsection (1)(e) or (1)(g), by the person who made the application.

__________________



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PART 5—REVIEW OF DECISIONS OF BOARD

23 Person may request Board to reconsider decision

(1) A person who is affected by a decision of the Board which relates to the entitlement of any person to any benefit may, by written notice given to the Board within 30 days after the decision comes to the notice of the person, request the Board to reconsider the decision.

(2) The Board may, on receipt of a written application, extend or further extend, the time for the giving of notice to the Board requesting the Board to reconsider a decision.

(3) The request must set out the grounds on which the request is made.

(4) On receipt of the request, the Board must reconsider the decision, and may confirm or vary the decision in any way the Board thinks fit.

(5) The Board must, within 30 days after receipt of the request, by written notice inform the person who made the request of the result of the Board's reconsideration of the decision.

(6) A person whose interests are affected by a decision of the Board may apply to the Victorian Civil and Administrative Tribunal for review of the decision.

(7) An application for review must be made within 28 days after the later of—

(a) the day on which the decision is made; or

(b) if, under the Victorian Civil and Administrative Tribunal Act 1998, the person requests a statement of reasons for the decision, the day on which the statement of

S. 23(6) amended by No. 52/1998 s. 311(Sch. 1 item 25.1), substituted by No. 29/2000 s. 5.

S. 23(7) inserted by No. 29/2000 s. 5.



140

reasons is given to the person or the person is informed under section 46(5) of that Act that a statement of reasons will not be given.

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PART 6—GENERAL

23AA Payment of benefits subject to specified standards

Notwithstanding anything to the contrary in this Act, the payment of any benefit under this Act is subject to any relevant specified standards.

23A Application for disability benefit

(1) An application for a disability benefit must be made to the Board by or on behalf of a member, former member, contributor or police recruit, in a form approved by the Board.

(2) The applicant may provide medical evidence to the Board in support of the application.

(3) The Board is to determine the issue of disability in accordance with section 24.

24 Medical issues

(1) If an issue arises—

(a) about whether a contributor or former contributor is disabled; or

(b) about the extent of any disability from which a contributor or former contributor is suffering; or

(c) about whether any disability is due to the fault of a contributor or former contributor—

the issue must be decided by the Board after receiving reports from at least 2 registered medical practitioners appointed by the Board as medical officers for the purposes of this Act.

(2) After the Board receives the reports from the medical officers and before a decision on the issue which is adverse to a contributor or former contributor is made, that person has a right to obtain a second report from a person registered under the Health Practitioner Regulation National



S. 24(1) amended by No. 4/1996 s. 10(1)(a).

S. 24(2) amended by Nos 23/1994 s. 118(Sch. 1 item 18.1), 4/1996 s. 10(1)(b), 97/2005 s. 182(Sch. 4 item 18), 13/2010 s. 51(Sch. item 21).



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Law to practise in the medical profession (other than as a student) who is agreed upon by the contributor or former contributor, and the Board.

(3) This section extends and applies to—

(a) a member or former member of the ESSPLAN Scheme;

(b) a transferred beneficiary within the meaning of section 22B.

25 Disclosure of contents of medical reports

(1) Within 28 days of the receipt of a medical report under this Act, the Board must provide access to the contents of the medical report to the person to whom it relates in a way described in section 28(1) of the Health Records Act 2001.

(2) Despite subsection (1), the Board is not required to disclose the contents of a medical report if the disclosure of that information is prohibited under section 26 or 27 of the Health Records Act 2001.

25A Taxation on benefits


actuary means a person who is—

(a) a fellow or an accredited member of the Institute of Actuaries of Australia; and

(b) approved by the Minister; and

(c) appointed by the Board as the actuary for the purpose of this section;

affected member means in relation to a benefit reduction under subsection (2) or (3) a person who is a member of the Fund immediately before the date from which that reduction commences to apply;

after-tax benefit means the amount of benefit after allowing for income tax calculated at

S. 24(3) inserted by No. 4/1996 s. 10(2).

S. 25 repealed by No. 110/1993 s. 144, new s. 25 inserted by No. 40/2010 s. 14.




143

the rates and in the manner as at the date of commencement of section 145 of the Public Sector Superannuation (Administration) Act 1993 applicable to a person aged 55 years or more;

detriment means receiving a lesser amount of after-tax benefit than would have been received if the benefit—

(a) had not been reduced in accordance with subsections (2) and (3); and

(b) had been an untaxed benefit;

post-June 1983 component has the same meaning as in section 27A of the tax law;

rebatable 27H amount has the same meaning as in section 159SJ of the tax law;

tax law means the Commonwealth Income Tax Assessment Act 1936;

taxed element has the same meaning as in section 27A of the tax law;

taxed in respect of a benefit means a benefit in relation to which there is a taxed element or a rebatable 27H amount as the case may be;

untaxed in respect of a benefit means a benefit in relation to which there is no taxed element or rebatable 27H amount as the case may be.

(2) If before the commencement of section 145 of the Public Sector Superannuation (Administration) Act 1993 the Board determined that any part of the post-June 1983 component of a benefit paid or payable to a member of the Fund was to be classified for the purposes of the tax law as taxed,

S. 25A(1) def. of post-June 1983 component amended by No. 120/1994 s. 5(b).



144

then the benefits accruing in respect of members of the Fund in relation to the period after 1 July 1993 (and any relevant maximum benefit) must be reduced on the basis determined by an actuary and approved by the Minister.

(3) If at any time after the commencement of section 145 of the Public Sector Superannuation (Administration) Act 1993 the Board determines that any part of the post-June 1983 component of a benefit paid or payable to a member of the Fund is to be classified for the purposes of the tax law as taxed, then the benefits (including any relevant maximum benefit) must be reduced on the basis determined by an actuary and approved by the Minister.

(4) In addition to any other form of determination by the Board, the Board shall be deemed to have made a determination under subsection (2) or (3) if it fails to issue a relevant notice to a benefit recipient under the tax law classifying all of the post-June 1983 component of a benefit payable to a member of the Fund as untaxed.

(5) In determining the basis of the reduction required under subsection (2) or (3), the actuary must aim to ensure as far as practicable that—

(a) the cost of the Fund to employers participating in the Fund is not greater than what would have been the employer cost if the income of the Fund was from 1 July 1988 not subject to tax; and

(b) no unreasonable detriment is caused to an affected member of the Fund.

(6) If, having received an application from an affected member in accordance with subsection (7), the Board is satisfied that a reduction in benefits has resulted in any detriment to the member in respect

S. 25A(6) amended by No. 32/2005 s. 8(a).



145

of a benefit which has become payable to the member, the Board may take such steps, including without limitation increasing the benefit, as the Board considers necessary to avoid or compensate for that detriment.

(7) An affected member may within 3 months of a benefit becoming payable from the Fund (or any longer period approved by the Board if the Board considers that there are special circumstances) apply to the Board for a review of the amount of the benefit.

(8) The application must be in a form and contain and be accompanied by information prescribed by the Board.

(9) The Board must not consider an application for review under this subsection on any ground other than detriment.

(10) In determining whether any detriment exists and the extent of that detriment—

(a) the Board must act on the advice of the actuary, given either generally or in any specific case; and

(b) the actuary must have regard to the following factors—

(i) the receipt by a member of a post-June 1983 component of the benefit classified for the purposes of the tax law as a taxed element rather than as an untaxed element; and

(ii) the rates of tax and the basis for its assessment under the tax law as at the date of commencement of this Act in respect of a benefit that becomes payable to a person aged 55 years or more; and

S. 25A(9) amended by No. 32/2005 s. 8(b).

S. 25A(10) amended by No. 32/2005 s. 8(c).



146

(iii) any other matters the actuary considers relevant.

25AA No detriment provision


actuary means a person who is—

(a) a fellow or an accredited member of the Institute of Actuaries of Australia; and

(b) approved by the Minister; and

(c) appointed by the Board as the actuary for the purpose of this section;

affected member means a person who becomes a contributor on or after 1 July 2005 and becomes entitled to a benefit part of which is subject to a determination made under section 25A(3);

after-tax benefit has the same meaning as it has in section 25A;

detriment means receiving a lesser amount of after-tax benefit than would have been received if the benefit had not been subject to a determination made under section 25A(3);

post-June 1983 component has the same meaning as it has in section 25A;

rebatable 27H amount has the same meaning as it has in section 25A;

tax law has the same meaning as it has in section 25A;

taxed element has the same meaning as it has in section 25A;

taxed has the same meaning as it has in section 25A;




147

untaxed has the same meaning as it has in section 25A.

(2) If, having received an application from an affected member in accordance with subsection (3), the Board is satisfied that a reduction in benefits has resulted in a detriment to the member in respect of a benefit which has become payable to the member, the Board may take such steps, including without limitation increasing the benefit, as the Board considers necessary to avoid or compensate for that detriment.

(3) An affected member may within 3 months of a benefit becoming payable from the Fund (or any longer period approved by the Board if the Board considers that there are special circumstances) apply to the Board for a review of the amount of the benefit.

(4) The application must be in a form and contain and be accompanied by information required by the Board.

(5) The Board must not consider an application for review under this subsection on any ground other than detriment.

(6) In determining whether a detriment exists and the extent of that detriment—

(a) the Board must act on the advice of the actuary, given either generally or in any specific case; and

(b) the actuary must have regard to the following factors—

(i) the receipt by a member of a post-June 1983 component of the benefit classified for the purposes of the tax



148

law as a taxed element rather than as an untaxed element; and

(ii) the rates of tax and the basis for its assessment under the tax law as at the commencement of section 145 of the Public Sector Superannuation (Administration) Act 1993 in respect of a benefit that becomes payable to a person aged 55 years or more; and

(iii) any other matters the actuary considers relevant.

25B Surcharge debt account

(1) The Board must establish and maintain a separate surcharge debt account for each contributor to the Scheme or member of the ESSPLAN Scheme.

(2) The Board must debit to a contributor's or member's surcharge debt account—

(a) any superannuation contributions tax paid or payable by the Board on contributions in respect of the contributor or member as a result of the operation of the Commonwealth Superannuation Contributions Tax (Assessment and Collection) Act 1997 to discharge the liability imposed under that Act; and

(b) if the contributor's or member's surcharge debt account is in debit at the end of a financial year, interest on the amount by which the account is in debit, calculated at the same rate as the rate determined under section 16 of the Commonwealth Superannuation Contributions Tax (Assessment and Collection) Act 1997; and

(c) any debit adjustment to the amount debited under paragraph (a).




149

(3) The Board must credit to a contributor's or member's surcharge debt account—

(a) any pre-payment by the contributor or member to the Board in respect of any payment made or to be made by the Board to discharge or partially discharge the liability imposed under the Commonwealth Superannuation Contributions Tax (Assessment and Collection) Act 1997; and

(b) any credit adjustment to the amount debited under subsection (2)(a); and

(c) any surcharge deduction amount under subsection (4); and

(d) an amount to achieve a nil balance after all the debits under subsection (2) and all the credits under paragraphs (a) to (c) have been made.

(4) If in respect of a person who has been a contributor to the Scheme—

(a) the Board discharges the liability imposed under the Commonwealth Superannuation Contributions Tax (Assessment and Collection) Act 1997 under section 7 of that Act; and

(b) benefits become payable under Part 3 to or in respect of that person; and

(c) the person's surcharge debt account is in debit when those benefits become so payable—

then, despite anything in any Act or in any trust instrument, contract or other document, the Board may reduce those benefits by an amount determined in writing that, in the Board's opinion on the advice of an actuary, would be fair and



150

reasonable having regard to the matters specified in subsection (5).

(5) In making the determination, the Board must have regard to the following—

(a) the amount by which the person's surcharge debt account is in debit when those benefits become payable;

(b) the value of the employer-financed component of those benefits;

(c) the value of the benefits that, for the purpose of working out (under the Commonwealth Superannuation Contributions Tax (Assessment and Collection) Act 1997) the surchargeable contributions reported for the person, were assumed to be likely to be payable to the person on his or her ceasing to be a contributor to the Scheme;

(d) whether the person has or had qualified for his or her maximum benefit entitlement under this Act;

(e) any other matter that the Board considers relevant.

(6) The amount determined under subsection (4) by the Board must not be more than 15 per cent of the employer-financed component of that part of the benefits payable to the person that accrued after 20 August 1996.

(7) For the purposes of subsection (4), if the benefit is in the form of a pension entitlement, the deduction is to be made by the Board commuting the person's pension entitlement to the extent determined by an actuary appointed by the Board



151

to be necessary to meet the amount determined under subsection (4).

(8) The exercise of the power of commutation under subsection (7) does not affect the exercise of any other commutation rights under this Act.

25C Commutation of pension to meet surcharge liability

(1) The power of commutation under this section applies if—

(a) a person is receiving a pension under this Act; and

(b) the person receives a notice of surcharge assessment on contributions made in respect of the person when he or she was a contributor from the Australian Taxation Office for which he or she is personally liable; and

(c) the person makes an election in accordance with subsection (2).

(2) The election must—

(a) be made within the period of 3 months after the day on which the assessment is made; and

(b) be made in a manner approved by the Board; and

(c) authorise the Board to pay on the person's behalf the amount of the surcharge assessment directly to the Australian Taxation Office.

(3) The Board must commute the person's pension to the extent determined by an actuary appointed by the Board to be necessary to pay the amount of the surcharge assessment.

(4) The Board must advise the person in writing as to the actuary's determination.




152

(5) The exercise of the power of commutation under this section does not affect the exercise of any other commutation rights under this Act.

26 Assignment or charging of interest

(1) Subject to subsection (2) and subsection (3), an interest of a member or beneficiary in a benefit under this Act—

(a) must not be in any way assigned, charged, attached or passed by operation of law to any other person; and

(b) is not an asset for the payment of any debt or liability.

(2) Subsection (1) does not apply to or in respect of any assignment, charge, payment or transfer permitted expressly or by necessary implication by this Act.

(3) If on the death of a member or contributor the Board is satisfied that there is no personal representative, the Board may pay any money payable to the member or contributor or to his or her estate to a person the Board considers appropriate in the circumstances.

(4) For the purposes of subsection (3), personal representative has the same meaning as it has in section 5(1) of the Administration and Probate Act 1958.

26A Early release of benefits

S. 26 amended by No. 82/1996 s. 13, substituted by No. 70/2003 s. 6.

S. 26(1) amended by No. 37/2007 s. 16(1).

S. 26(3) inserted by No. 37/2007 s. 16(2).

S. 26(4) inserted by No. 37/2007 s. 16(2).




153

(1) The Board may approve the early release of part or all of the vested benefit of a contributor, former contributor, member or beneficiary in accordance with the specified standards.

(2) The Board must determine—

(a) the amount of the vested benefit to be released; and

(b) the method of payment of that amount; and

(c) the reduction to be made to the vested benefit—

in accordance with the specified standards.

27 Money owing to the Scheme

(1) The Board may recover any amount of money owing to the Scheme by a member, contributor, beneficiary, participating employer or any other person together with interest on that amount in accordance with subsection (2)—

(a) if any amount is or becomes payable from the Scheme to that member, contributor, beneficiary, participating employer or other person by the Board deducting it from that amount; or

(b) in any other case as a debt in any court of competent jurisdiction.

(2) Interest at the rate for the time being fixed under section 2 of the Penalty Interest Rates Act 1983 is payable on any amount owing to the Scheme calculated from the date on which the amount becomes due until the date on which the amount is paid or otherwise under subsection (1).

27A Unpaid lump sum benefits

S. 26A(1) amended by No. 84/1998 s. 14.





154

If any lump sum benefit is not paid within 14 days of the date of termination of service of a contributor, the unpaid benefit is deemed to yield net earnings at a net earning rate as the Board in its discretion considers appropriate in the circumstances at that time from the date of termination of service until the date on which the lump sum benefit is paid or transferred to an account established under this Act at the request of the contributor.

28 Minors

A minor has the same capacity as a person of full age to do anything for the purposes of this Act.

28A Payment of benefits if person is incapable of managing financial affairs

(1) The Board may determine that a person who would ordinarily be entitled to receive benefits is incapable of managing his or her financial affairs.

(2) A determination under subsection (1) may be made by reason of any restriction or lack of capability of the person resulting from any absence, loss or abnormality of mental, psychological, physiological or anatomical structure or function.

(3) If the Board makes a determination under subsection (1), the Board may cause that person's benefits or any part of that person's benefits to be paid to—

(a) the person's guardian or administrator; or

(b) if there is no guardian or administrator, a person nominated by the Board for the benefit of that person and any or all of his or her dependants—

S. 28A inserted by No. 82/1996 s. 16, amended by Nos 43/1998 s. 42(1), 52/1998 s. 311(Sch. 1 item 25.2), substituted by No. 40/2010 s. 15.



155

until the Board determines that the person is capable of managing his or her financial affairs.

29 Board may require information

(1) The Board may require—

(a) any employer to provide any returns and information relating to any contributor, including the name, sex, date of birth, date of appointment, date of commencement of duty, hours of duty and changes in hours of duty, rate of salary and changes in the rate of salary, and tax file number, of that contributor and to provide the returns and information within the times and in the form specified by the Board; or

(b) any employee or pensioner or the partner or child of any deceased employee or pensioner to furnish the returns and information (including the tax file number of the employee or pensioner) the Board requires within the times specified by the Board for the purposes of this Act; or

(c) a person claiming to be entitled to benefits to produce any document or provide any information it thinks necessary within the times specified by the Board before it pays the whole or part of those benefits.

(2) A person who, without reasonable excuse, does not provide any of the returns, information or documents required to the Board within the times specified by the Board is liable to a penalty of not more than 10 penalty units.

(3) The Board may at any time require—

S. 29(1)(a) amended by No. 84/1998 s. 15(a).

S. 29(1)(b) amended by Nos 84/1998 s. 15(b), 27/2001 s. 5(Sch. 3 item 2.6).

S. 29(2) amended by No. 82/1996 s. 17(1).

S. 29(3) inserted by No. 82/1996 s. 17(2).



156

(a) a participating employer to furnish any returns and information (including tax file numbers) with respect to any person as the Board may require for the purpose of the ESSPLAN Scheme; and

(b) any person entitled or claiming to be entitled to a benefit to furnish any returns and information (including the report of any registered medical practitioner) as the Board may require for the purposes of the ESSPLAN Scheme.

(4) Subject to the Freedom of Information Act 1982, the Board must not disclose other than with the written consent of the member to any person except a court or the person to whom the report relates, information contained in the report of a registered medical practitioner given to the Board under subsection (3)(b).

(5) Despite any Act or rule of law or practice to the contrary, the Board is not prevented on the ground of medical professional privilege from producing in any legal proceedings any report referred to in subsection (4).

29A Specified standards

(1) The Governor in Council may by Order in Council—

(a) specify standards and conditions for the preservation of specified employer and member contributions and benefits; and

(b) specify the method, manner and form in which preserved contributions may be paid as a benefit; and

S. 29(3)(a) amended by No. 84/1998 s. 15(c).

S. 29(4) inserted by No. 82/1996 s. 17(2).

S. 29(5) inserted by No. 82/1996 s. 17(2).

S. 29A inserted by No. 54/1993 s. 3, repealed by No. 110/1993 s. 146, new s. 29A inserted by No. 4/1996 s. 11.

S. 29A(1)(a) amended by No. 70/2003 s. 7(1).



157

(ba) specify standards (including conditions) in respect of the acceptance by the Board of—

(i) contributions made by, or in respect of, a member, eligible spouse or beneficiary; or

(ii) any amount rolled over, transferred or allotted from within the superannuation system; and

(c) specify maximum fees and charges which the Board may impose on specified types of benefits; and

(ca) specify processes and requirements in respect of the administration and operation of Part 4A; and

(cb) specify the benefits and entitlements of non-members spouses under Part 4A; and

(d) specify the circumstances (other than death, disability or ill health) in which an application for an early release of benefits may be made; and

(e) specify the benefits in respect of which an application for an early release may be made; and

(f) specify the method, manner and form in which benefits which are the subject of an application for an early release of benefits may be paid.

(2) An Order in Council made under this section—

(a) must be published in the Government Gazette;

S. 29A(1)(ba) inserted by No. 43/2008 s. 20.

S. 29A(1)(c) amended by No. 82/1996 s. 18.

S. 29A(1)(ca) inserted by No. 70/2003 s. 7(2).

S. 29A(1)(cb) inserted by No. 70/2003 s. 7(2).

S. 29A(1)(d) inserted by No. 82/1996 s. 18.

S. 29A(1)(e) inserted by No. 82/1996 s. 18.

S. 29A(1)(f) inserted by No. 82/1996 s. 18.



158

(b) takes effect on and from the date on which it is published or any later date of commencement as may be specified in the Order in Council;

(c) may apply, adopt or incorporate (with or without modification) the provisions of any document, code, standard, rule, specification or method whether as formulated, issued, prescribed or published at the time the Order in Council is made.

(3) Any Order in Council made before the enactment of the Superannuation Acts (Family Law) Act 2003 has force and effect as if it had been made under this section as amended by section 7(1) of that Act.

__________________

S. 29A(3) inserted by No. 70/2003 s. 7(3).



159

PART 7—REGULATIONS

* * * * *

* * * * *

31 Regulations generally

(1) The Governor in Council may, on the recommendation of the Board, make regulations prescribing all matters required or permitted or necessary to be prescribed.

* * * * *

(3) Regulations made under this Act may be disallowed in whole or in part by resolution of either House of Parliament.

* * * * *

S. 30 repealed by No. 82/1996 s. 19(1).

S. 30A inserted by No. 110/1993 s. 147(1), repealed by No. 82/1996 s. 19(1).

S. 31 amended by No. 49/1992 s. 38(a).

S. 31(1) amended by Nos 64/1991 s. 8, 49/1992 s. 38(a)(b), 82/1996 s. 19(2).

S. 31(2) inserted by No. 49/1992 s. 38(c), repealed by No. 4/1996 s. 4(1).

S. 31(3) inserted by No. 49/1992 s. 38(c), amended by Nos 4/1996 s. 4(2), 78/2010 s. 24(Sch. 1 item 12).

S. 31(4) inserted by No. 49/1992 s. 38(c), repealed by No. 4/1996 s. 4(1).



160

32 Regulations under this Act

Regulations made under this Act—

(a) may be of general or limited application; and

(b) may differ according to differences in time, place or circumstance; and

(c) may impose penalties not exceeding five penalty units for a contravention of or an offence under the regulations; and

(d) may apply, adopt or incorporate (with or without modification)—

(i) the provisions of any document, code, standard, rule, specification or method formulated, issued, prescribed or published by any authority or body whether as formulated, issued, prescribed or published at the time the regulations are made, or at any time before then; or

(ii) the provisions of any Act of the Commonwealth or of another State or of a Territory or any matter contained in an Index published by the Commonwealth Statistician or the provisions of any subordinate instrument under any such Act, whether wholly or partially or as amended by the regulations or as in force or published at a particular time or from time to time; and

(e) may leave any matter or thing to be from time to time determined, applied, dispensed with or regulated by the Board; and

S. 32 amended by Nos 110/1993 s. 147(2), 82/1996 s. 19(3).



161

(f) may confer powers or impose duties in connection with the regulations of the Board.

__________________



162

PART 8—TRANSITIONAL PROVISIONS

33 Victoria Police Act 2013

The amendments to this Act made by item 54 of the Schedule to the Victoria Police Amendment (Consequential and Other Matters) Act 2014 do not affect the ongoing application of this Act to a person who was—

(a) an officer or other member of the police force of Victoria; or

(b) a police recruit; or

(c) a protective services officer; or

(d) a returning member—

before the commencement of that item. ═══════════════

Pt 8 (Heading and ss 33–35) amended by Nos 21/1988 s. 60(1), 50/1988 s. 93(1), repealed by No. 120/1994 s. 5(c), new Pt 8 (Heading and s. 33) inserted by No. 37/2014 s. 10(Sch. item 54.6).

New s. 33 inserted by No. 37/2014 s. 10(Sch. item 54.6).



163

Endnotes1 General information

See www.legislation.vic.gov.au for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.

Minister's second reading speech—

Legislative Assembly: 18 November 1986

Legislative Council: 3 December 1986

The long title for the Bill for this Act was "A Bill to establish an Emergency Services Superannuation Board and Scheme, to amend the Superannuation Act 1958, the Hospitals Superannuation Act 1965 and the Metropolitan Fire Brigades Superannuation Act 1976 and for other purposes.".

The Emergency Services Superannuation Act 1986 was assented to on 16 December 1986 and came into operation on 1 January 1987: section 2.



164

http://www.legislation.vic.gov.au/

2 Table of AmendmentsThis publication incorporates amendments made to the Emergency Services Superannuation Act 1986 by Acts and subordinate instruments.

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––Hospitals Superannuation Act 1988, No. 21/1988

Assent Date: 17.5.88Commencement Date: 1.7.88: Government Gazette 18.5.88 p. 1273Current State: All of Act in operation

State Superannuation Act 1988, No. 50/1988Assent Date: 24.5.88Commencement Date: S. 93(2)(Sch. 2 item 15) on 1.7.88: Government

Gazette 1.6.88 p. 1487Current State: This information relates only to the provision/s

amending the Emergency Services Superannuation Act 1986

Superannuation Acts (Amendment) Act 1988, No. 81/1988Assent Date: 20.12.88Commencement Date: Ss 3, 4 on 20.12.88: s. 2(3)Current State: This information relates only to the provision/s


Superannuation Acts (Miscellaneous Amendments) Act 1990, No. 72/1990Assent Date: 4.12.90Commencement Date: S. 17 on 20.12.88: s. 2(3)Current State: This information relates only to the provision/s


Emergency Services Superannuation (MFBSF Transfer) Act 1991, No. 64/1991Assent Date: 19.11.91Commencement Date: All of Act (except ss 7–9) on 20.11.91: Government

Gazette 20.11.91 p. 3146; s. 7 on 1.1.92: s. 2(2); s. 8 on 1.7.91: s. 2(3); s. 9 on 9.9.92: Government Gazette 9.9.92 p. 2634

Current State: All of Act in operation

Superannuation (Occupational Superannuation Standards) Act 1992, No. 49/1992

Assent Date: 30.6.92Commencement Date: All of Act on 30.6.92: Special Gazette (No. 31)

30.6.92 p. 2Current State: All of Act in operation

Emergency Services Superannuation (Special Payments) Act 1993, No. 53/1993Assent Date: 8.6.93Commencement Date: 1.7.93: s. 2Current State: All of Act in operation



165

Superannuation (Compliance) Act 1993, No. 54/1993Assent Date: 8.6.93Commencement Date: S. 3 on 1.7.92: s. 2(2)Current State: This information relates only to the provision/s


Public Sector Superannuation (Administration) Act 1993, No. 110/1993Assent Date: 30.11.93Commencement Date: Ss 138, 141, 142, 147 on 1.1.94: s. 2(6); ss 139, 140,

143–146 on 30.11.93: s. 2(1)Current State: This information relates only to the provision/s


Medical Practice Act 1994, No. 23/1994Assent Date: 17.5.94Commencement Date: Ss 1, 2 on 17.5.94: s. 2(1); rest of Act on 1.7.94:

Government Gazette 23.6.94 p. 1672Current State: All of Act in operation

Financial Management (Consequential Amendments) Act 1994, No. 31/1994Assent Date: 31.5.94Commencement Date: S. 4(Sch. 2 item 28) on 1.1.95: Government Gazette

28.7.94 p. 2055Current State: This information relates only to the provision/s


Superannuation Acts (Amendment) Act 1994, No. 58/1994Assent Date: 15.6.94Commencement Date: S. 4 on 30.11.93: s. 2(2); ss 7, 8, 10 on 1.1.94: s. 2(3);

rest of Act on 15.6.94: s. 2(1)Current State: All of Act in operation

Superannuation Acts (Further Amendment) Act 1994, No. 120/1994Assent Date: 20.12.94Commencement Date: Ss 3, 4 on 1.7.94: s. 2(7); s. 5 on 20.12.94: s. 2(1)Current State: This information relates only to the provision/s


Superannuation Acts (Miscellaneous Amendments) Act 1995, No. 102/1995Assent Date: 5.12.95Commencement Date: S. 28 on 1.7.95: s. 2(2); s. 30 on 1.11.95: s. 2(3); ss 14,

15, 26, 27 on 12.2.96: s. 2(4); rest of Act on 5.12.95: s. 2(1)

Current State: All of Act in operation



166

Superannuation Acts (Amendment) Act 1996, No. 4/1996Assent Date: 18.6.96Commencement Date: Ss 3, 9, 10 on 1.5.96: s. 2(10); ss 5–7 on 18.6.96:

s. 2(1); ss 4, 11 on 30.6.96: s. 2(12); s. 8 on 1.8.96: s. 2(13)

Current State: This information relates only to the provision/s amending the Emergency Services Superannuation Act 1986

Superannuation Acts (Further Amendment) Act 1996, No. 82/1996Assent Date: 23.12.96Commencement Date: Ss 6–20 on 1.1.97: s. 2(4)Current State: This information relates only to the provision/s


Superannuation Acts (Miscellaneous Amendment) Act 1997, No. 50/1997Assent Date: 11.6.97Commencement Date: S. 18(1) on 11.6.97: s. 2(1)Current State: This information relates only to the provision/s


Ambulance Services (Amendment) Act 1998, No. 38/1998Assent Date: 26.5.98Commencement Date: S. 15 on 1.12.99: s. 2(3)Current State: This information relates only to the provision/s


Miscellaneous Acts (Omnibus No. 1) Act 1998, No. 43/1998Assent Date: 26.5.98Commencement Date: S. 42(1) on 18.4.98: s. 2(3)Current State: This information relates only to the provision/s


Public Sector Reform (Miscellaneous Amendments) Act 1998, No. 46/1998Assent Date: 26.5.98Commencement Date: S. 7(Sch. 1) on 1.7.98: s. 2(2)Current State: This information relates only to the provision/s


Tribunals and Licensing Authorities (Miscellaneous Amendments) Act 1998, No. 52/1998

Assent Date: 2.6.98Commencement Date: S. 311(Sch. 1 item 25) on 1.7.98: Government Gazette





167

Superannuation Acts (Amendment) Act 1998, No. 84/1998Assent Date: 17.11.98Commencement Date: Ss 3–15 on 17.11.98: s. 2(1)Current State: This information relates only to the provision/s


Superannuation Acts (Further Amendment) Act 1999, No. 13/1999Assent Date: 11.5.99Commencement Date: Ss 3, 4 on 11.5.99: s. 2(1)Current State: This information relates only to the provision/s


Superannuation Acts (Amendment) Act 2000, No. 29/2000Assent Date: 30.5.00Commencement Date: Ss 3–6 on 31.5.00: s. 2(1)Current State: This information relates only to the provision/s


Electricity Industry Legislation (Miscellaneous Amendments) Act 2000, No. 69/2000

Assent Date: 21.11.00Commencement Date: S. 50 on 1.1.01: s. 2(4)Current State: This information relates only to the provision/s


Superannuation Acts (Beneficiary Choice) Act 2000, No. 95/2000Assent Date: 5.12.00Commencement Date: Ss 8, 9 on 6.12.00: s. 2(1)Current State: This information relates only to the provision/s


Statute Law Amendment (Relationships) Act 2001, No. 27/2001Assent Date: 12.6.01Commencement Date: S. 5(Sch. 3 item 2) on 23.8.01: Government Gazette



Superannuation Acts (Family Law) Act 2003, No. 70/2003Assent Date: 14.10.03Commencement Date: S. 7(1) on 30.6.96: s. 2(2); ss 3–6, 7(2)(3) on 15.10.03:

s. 2(1)Current State: This information relates only to the provision/s




168

Treasury and Finance Legislation (Amendment) Act 2004, No. 40/2004Assent Date: 8.6.04Commencement Date: Ss 16, 17 on 9.6.04: s. 2(1)Current State: This information relates only to the provision/s


Emergency Services Superannuation (Amendment) Act 2005, No. 32/2005Assent Date: 21.6.05Commencement Date: 22.6.05: s. 2Current State: All of Act in operation

Superannuation Legislation (Governance Reform) Act 2005, No. 94/2005Assent Date: 29.11.05Commencement Date: Ss 3–20 on 1.12.05: s. 2Current State: This information relates only to the provision/s


Health Professions Registration Act 2005, No. 97/2005Assent Date: 7.12.05Commencement Date: S. 182(Sch. 4 item 18) on 1.7.07: s. 2(3)Current State: This information relates only to the provision/s


Accident Compensation and Other Legislation (Amendment) Act 2006, No. 41/2006



Superannuation Legislation Amendment (Contribution Splitting and Other Matters) Act 2007, No. 37/2007

Assent Date: 14.8.07Commencement Date: Ss 3–16 on 15.8.07: s. 2Current State: This information relates only to the provision/s


Relationships Act 2008, No. 12/2008Assent Date: 15.4.08Commencement Date: S. 73(1)(Sch. 1 item 19) on 1.12.08: s. 2(2)Current State: This information relates only to the provision/s


Superannuation Legislation Amendment Act 2008, No. 43/2008Assent Date: 26.8.08Commencement Date: Ss 3–20 on 27.8.08: s. 2Current State: This information relates only to the provision/s



169


Compensation and Superannuation Legislation Amendment Act 2008, No. 65/2008



Relationships Amendment (Caring Relationships) Act 2009, No. 4/2009Assent Date: 10.2.09Commencement Date: S. 37(Sch. 1 item 12) on 1.12.09: s. 2(2)Current State: This information relates only to the provision/s


Superannuation Legislation Amendment Act 2009, No. 38/2009Assent Date: 30.6.09Commencement Date: Ss 6, 11–16 on 1.7.09: s. 2(1); ss 3–5, 7–10 on 1.7.10:



Statute Law Amendment (National Health Practitioner Regulation) Act 2010, No. 13/2010

Assent Date: 30.3.10Commencement Date: S. 51(Sch. item 21) on 1.7.10: s. 2(2)Current State: This information relates only to the provision/s


Superannuation Legislation Amendment Act 2010, No. 40/2010Assent Date: 30.6.10Commencement Date: Ss 3–15 on 1.7.10: Government Gazette 1.7.10

p. 1359Current State: This information relates only to the provision/s


Subordinate Legislation Amendment Act 2010, No. 78/2010Assent Date: 19.10.10Commencement Date: S. 24(Sch. 1 item 12) on 1.1.11: s. 2(1)Current State: This information relates only to the provision/s


Superannuation Legislation Amendment Act 2013, No. 61/2013



170

Assent Date: 22.10.13Commencement Date: Ss 12–14 on 1.4.14: Special Gazette (No. 65) 4.3.14

p. 1; ss 3–11 on 1.7.14: s. 2(2)Current State: This information relates only to the provision/s


Workplace Injury Rehabilitation and Compensation Act 2013, No. 67/2013Assent Date: 12.11.13Commencement Date: S. 649(Sch. 9 item 15) on 1.7.14: s. 2(1)Current State: This information relates only to the provision/s


Victoria Police Amendment (Consequential and Other Matters) Act 2014, No. 37/2014 (as amended by No. 21/2015)

Assent Date: 3.6.14Commencement Date: S. 10(Sch. item 54) on 1.7.14: Special Gazette

(No. 200) 24.6.14 p. 2Current State: This information relates only to the provision/s


Treasury Legislation and Other Acts Amendment Act 2014, No. 44/2014Assent Date: 27.6.14Commencement Date: S. 3 on 28.6.14: s. 2(1); s. 33(Sch. item 10) on 30.6.14:



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171

3 Amendments Not in OperationNot updated for this publication.



172

4 Explanatory details



173

1 S. 17: Section 40(3) of the Superannuation Acts (Amendment) Act 1988, No. 81/1988 reads as follows:

40Amendment to the Borrowing and Investment Powers Act 1987

(3) Section 17 of the Emergency Services Superannuation Act 1986 as in force immediately before the commencement of section 4(2), continues to apply to or in respect of the investment of money or exercise of powers made before the commencement of section 4(2) as if section 4(2) had not been enacted.

emergency services superannuation act 1986file/86-94a075.docx · web viewocpc victoria, word...

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