Superannuation Act 1922 (Cth)

Superannuation Act 1922

No. 33, 1922

Compilation No. 28

Compilation date: 11 December 2024

Includes amendments: Act No. 115, 2024

About this compilation

This compilation

This is a compilation of the Superannuation Act 1922 that shows the text of the law as amended and in force on 11 December 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents Part I—Preliminary 1 Short title 2 Commencement 3 Operation of this Act on or after 1 July 2011 4 Interpretation 4AA Members of the Defence Force 4A Salaries of officers in First Division of Public Service and statutory offices 5 Medical examination of employees 6 Application of the Criminal Code 7 Superannuation provision for certain persons by way of life assurance Part III—Contributions Division 1—Contributions by employees 19 Commencement and cessation of contributions 19A Contributions not payable on or after 1 July 1976 Division 2—Units of pension 20 Units of pension 20AA Obligation to make additional contributions after 4 February 1976 20AB Elections consequential upon operation of section 20AA 20A Rights of employees over 40 years of age 20B Effect of reduction in salary or prescribed amount 21 Exemption of employee who has made adequate provision 22 Interpretation Division 2A—Non‑contributory units of pension 22A Election to take up rejected units as non‑contributory units 22B Election by certain contributors to convert existing units to non‑contributory units 22C Election to take up units as non‑contributory units where salary increased after attainment of maximum age for retirement 22D Election ineffective if number of contributory units is, or falls below, number of initial units 22E Election ineffective if number of contributory units is, or falls below, one‑half of full unit entitlement 22F Effect of election 22G Cessation of non‑contributory units where contributor exempted from contributing for more than two units 22H Election not to contribute for units, or to contribute for units at age sixty‑five rates, ineffective in certain cases 22J Election to reduce contributory units ineffective in certain cases 22K References to full unit entitlement 22L Effect of certain elections in relation to elections to take up non‑contributory units 22M Deferred contributions Division 3—Scale of contributions by employees 23 Contributions by employees 24 Election to contribute for full pension at 60 years of age 25 Election to contribute for additional units at 65 years of age Division 4—Contributions for additional benefits for widows 26 Additional contributions by existing contributors 27 Additional contributions by certain pensioners who become re‑employed 28 Cessation of additional contributions Division 5—Reserve units of pension 29 Reserve Units of Pension Account 30 Contributions for reserve units of pension 30A Completion of contributions for reserve unit 31 Transfer of contributions to Superannuation Fund 32 Discontinuance of contributions for reserve units Division 6—Contributions by the Commonwealth 33 Payments out of Consolidated Revenue Fund Division 7—General provisions as to contributions 34 Employees on leave of absence 35 Manner of payment—deduction from wages or salaries 35A Deferment of contributions of contributors under Defence Force Retirement and Death Benefits Act 35B Order in which reduction of contributory units to take effect 36 Salary Part IV—Pensions and benefits Division 1—Retirement on pension 37 Age of compulsory retirement 38 Breakdown, retirement 39 Retrenchment 40 Dismissal 41 Compulsory termination of service of certain contributors for whom no retiring age is fixed by law 41A Voluntary termination of service 41B Holders of statutory offices Division 2—Grant of pensions and benefits 42 Value of units of pension 43 Amount of pension on retirement in respect of units other than non‑contributory units 43A Additional pension in respect of non‑contributory units 44 Contributor remaining in Service after attaining maximum age for retirement 45 Retirement through invalidity—amount of pension 46 Pension to spouse and children on death of contributor 47 Pension to spouse and children on death of pensioner 48 Pension to orphans on death of contributor or pensioner 48AA Restoration of widow's or widower's pension previously cancelled on remarriage 48AB Special grants of pension 48ABA Deceased pensioner survived by more than one spouse 48AC Minimum pension rates payable in respect of children 48AD Application of section 47 on and after 1 July 1976 48A Pension not payable in respect of children in certain circumstances 48B Pension not payable in certain circumstances 48C Pension to or in respect of certain contributors under Defence Force Retirement and Death Benefits Act 49 Refund of contributions on death of contributor without dependants 50 Choice of benefits for contributor who is retrenched 51 Refund of contributions in event of resignation, dismissal or discharge 52 Rights of contributors who resign to contest elections 53 Certain contributors who change the nature of their employment to continue as contributors 54 Desertion by pensioner of spouse or child 58 Payments to children 59 Period for which pensions payable 60 Payment of pension instalments 61 Minimum pension 62 Payment to person other than pensioner Division 5—Existing pension rights 66 Application of Division 67 Certain pensioners who become employees not to contribute except in respect of difference 68 Rights under other Acts and State Acts 69 Election to come under Act for difference 70 Right of employee not electing under section 69 to come under Act for limited purposes 71 Exchange of pension rights for equivalent rights under this Act 72 Employee having right to refund or gratuity under other law may exchange his rights for equivalent rights under this Act 73 Increase in certain pensions Division 6—Assurance policies 74 Transfer of policies to Board Part V—The Provident Account 79 Contributors to Provident Account 79A Contributions not payable on or after 1 July 1976 80 Contributions to Provident Account 80A Obligation to make contributions where salary increased after 4 February 1976 81 Election to contribute to Provident Account 82 Payments on retirement 83 Payment on death of contributor with dependants 83A Payment on death or invalidity in certain circumstances 84 Payment on death of contributor to Provident Account without dependants 85 Payments on resignation or dismissal 86 Certain contributors to the Provident Account who change the nature of their employment to continue as contributors 87 Retrenchment 87A Dismissal 87B Compulsory termination of service of certain contributors to Provident Account for whom no retiring age is fixed by law 87C Voluntary termination of service 87D Holders of statutory offices 88 Rights of contributors to Provident Account who resign to contest elections 89 Payment to other person 90 Rate of interest 91 Commencement of benefit 92 Payments out of Consolidated Revenue Fund to Provident Account 93 Determination of annual salary Part VA—Family law superannuation splitting Division 1—Preliminary 93DA Definitions Division 2—Benefits for non‑member spouse 93DB Associate pension for non‑member spouse 93DC Commutation of small associate pension Division 3—Reduction of benefits for member spouse 93DD Reduction of standard pension Division 4—Miscellaneous 93DE Ministerial Orders Part VIA—Special provisions in relation to certain employees formerly in private employment Division 1—Preliminary 100A Interpretation Division 2—The Superannuation Fund 100B Definition 100C Contributions for pension by relevant employee 100D Payment of prescribed amount to Board 100E Refunds of contributions to prescribed employees 100F Preservation of other superannuation rights 100G Increased contributions by the Commonwealth 100H Certain amounts to be paid by the Commonwealth to the Fund 100J Rights of certain relevant employees Division 3—The Provident Account 100K Definition 100L Contributions by certain relevant employees to Provident Account Division 4—Miscellaneous 100M Full‑time employment otherwise than as contributor to superannuation scheme 100N Prescribed employee to furnish Board with authority to obtain certain information 100P References to Board Part VII—Special provisions in relation to certain former State employees 101 Definitions 102 Superannuation rights and obligations of persons formerly employed by States 104 Payments on retrenchment, resignation, dismissal or discharge 105 Certain amounts to be paid out of Consolidated Revenue Fund to Superannuation Fund 106 Increased contributions out of Consolidated Revenue Fund 107 Payment into the Fund of amounts received in respect of past contributions Part VIIA—Special provisions in relation to certain employees who transfer from State employment Division 1—Preliminary 107A Interpretation Division 2—The Superannuation Fund 107B Definition 107C Contributions for pension by State employees 107D Prescribed employees contributing for restricted benefits 107E Prescribed amount paid to Board 107F Refunds of contributions to prescribed employees 107G Preservation of other superannuation rights 107H Increased contributions by the Commonwealth 107J Certain amounts to be paid by the Commonwealth to the Fund 107K Rights of certain State employees Division 3—The Provident Account 107L Definition 107M Provident Account contributions by State employees Division 4—Miscellaneous 107N Full‑time employment otherwise than as contributor to State Fund 107P References to Board Part VIII—Special provisions in relation to certain former contributors to Public Service Superannuation Funds 108 Interpretation 108A Application 109 Former contributors to Public Service Superannuation Funds who elect to pay refunds to Board 110 Former contributors to Public Service Superannuation Funds who do not elect to pay refunds to Board 110A Determination in respect of employee who has not elected under section 24 110B Board to make determinations on actuarial advice 110C Part VIII not to apply in certain cases 110D Application of this Part on and after 1 July 1976 Part IX—Special provisions in relation to certain former contributors to the Defence Forces Retirement Benefits Fund 111 Application of Part 112 Contributions 113 Additional contributions 114 Date of becoming an employee or contributor for certain purposes 115 Certain amounts to be paid out of Consolidated Revenue Fund to the Superannuation Fund Part X—Special provisions in relation to certain members of the Police Force of the Australian Capital Territory 116 Interpretation 117 Superannuation rights and obligations of certain members of the Australian Capital Territory Police Force 118 Retrenchment 119 Payments to be made out of Consolidated Revenue Fund to the Superannuation Fund Part XA—Preservation of rights of certain contributors and former contributors Division 1—Preliminary 119A Interpretation 119B Determinations by the Board Division 2—Employees who have preserved rights from previous employment 119C Application of Division to former contributors to Provident Account 119D Transfer value payable in respect of previous employment 119E Pension payable in respect of previous employment 119F Deferred benefits applicable in respect of previous employment 119G Declaration by employee who has previously been in employment 119H Contributors with superannuation rights from previous employment 119J Rights of contributors who elect to pay transfer value to Board 119K Rights of contributors in other cases 119L Matters to be taken into account by actuary in furnishing advice to Board 119M Exemption of certain employees from medical examination 119MA Application of Division on and after 1 July 1976 Division 3—Preservation of rights of persons ceasing to be contributors 119N Interpretation 119P Eligible employment 119Q Public employment 119R Eligible superannuation schemes 119S Transfer value 119T Deferred benefits 119U Election that Division apply 119V Circumstances in which transfer value payable 119W Circumstances in which person entitled to deferred benefits 119WA Medical examination etc. of persons to whom deferred benefits by way of pension are payable under section 119W 119WB Cancellation of pension where pension suspended for 12 months etc. 119WC Election for transfer value by persons in relation to whom deferred benefits are applicable 119X Person who is entitled to rights under this Division not entitled to rights under other provisions of this Act 119Y Certain former contributors not entitled to benefits under this Division 119Z Contributor who resigned to contest an election 119ZA Invalid pensioner restored to health 119ZB Person entitled to deferred benefits becoming a contributor 119ZBA Application of Division on and after 1 July 1976 Division 4—Miscellaneous 119ZC Special provisions affecting former contributors under certain superannuation schemes 119ZD Special provisions in relation to persons to whom section 7 applies 119ZE Payments out of Consolidated Revenue Fund 119ZEA Application of Part on and after 1 July 1976 Part XI—Pension increases on and after 1 January 2002 120 Interpretation 121 Increases in pensions 122 Adjustment of increase in case of persons who become entitled to pension after previous increase 124 Modification of sections 46, 47 and 48 125 Death or invalidity retirement before attaining age 21 126 Date of effect of increases Part XIA—Review of decisions by CSC Division 1—Review of decisions by CSC 127 Review of decisions by CSC Division 2—Reconsideration Advisory Committees 128 Establishment of Committee 129 Members of Committee 130 Functions of Committee 131 Proceedings of Committee 132 Indemnification of members of a Committee 133 Remuneration and allowances 133A Recommendations by Committee to CSC Division 3—Review of decisions by the Administrative Review Tribunal 133B Review by the Administrative Review Tribunal Part XII—Miscellaneous 133C CSC to keep records with respect to benefits paid 134 Benefits to be paid out of Consolidated Revenue 135 Acceptance of election outside prescribed period 136 Election after retirement of employee 136A Death may be presumed in certain cases 137 Provisions in respect of a fraction of a unit 138 Contributions payable from next pay‑day 139 Refund of contributions 140 Question as to invalidity etc. determined by Board on Medical Officer's report 142 Returns 143 Assignment of pensions 143A Attachment of pensions 144 Employees paid in sterling 145 Payments to the Commonwealth by approved authorities 146 Cost of medical examinations 147 Retirement or death as result of war service 148 Power to recover 149 Delegation by Minister 149A Delegation by Public Service Board 149AA Minister may request the supply of information 149AB Making false statements to CSC 149B References to Board to include Commissioner 150 Regulations Third Schedule—Rates of contribution Table I Table II Table III Table IV Table V Table VI Table VII Table VIII Table IX Table X Table XI Table XII Table XIII Table XIV Table XV Table XVI Table XVII Table XVIII Fourth Schedule Table I Table II Fifth Schedule Sixth Schedule—Reduction in rates of contribution Table I Table II Table III Table IV Table V Table VI Table VII Table VIII Table IX Table X Table XI Table XII Table XIII Table XIV Table XV Table XVI Table XVII Seventh Schedule—Factors applicable under section 44 Table I Table II Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history Endnote 5—Miscellaneous