Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999


Tasmanian Crest
Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999

An Act to amend various Acts relating to superannuation and salary arrangements for the Governor, the judges and the Master of the Supreme Court, members of Parliament, the Solicitor-General and the Director of Public Prosecutions

[Royal Assent 15 December 1999]

Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

PART 1 - Preliminary

1.   Short title

This Act may be cited as the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 .

2.   Commencement

This Act commences on the day on which this Act receives the Royal Assent.

3.   Section 29 of Retirement Benefits Act 1993 not to apply to Part 13

The amendments made by Part 13 have effect notwithstanding section 29 of the Retirement Benefits Act 1993 .
PART 2 - Director of Public Prosecutions Act 1973 Amended

4.   Principal Act

In this Part, the Director of Public Prosecutions Act 1973 is referred to as the Principal Act.

5.    Section 2 amended (Interpretation)

Section 2 of the Principal Act is amended as follows:
(a) by inserting the following definitions before the definition of Director :
accumulation scheme means the Tasmanian Accumulation Scheme established under the Public Sector Superannuation Reform Act 1999 ;
complying superannuation scheme has the same meaning as in the Superannuation Industry (Supervision) Act 1993 of the Commonwealth, as amended;
(b) by inserting the following definitions after the definition of practitioner :
RBF Board means the Retirement Benefits Fund Board continued in existence under section 7 of the Retirement Benefits Act 1993 ;
Secretary means the Secretary of the Department;
transfer day means the day specified in a notice under section 7(5) of the Public Sector Superannuation Reform Act 1999 ;

6.    Section 5A amended (Salary of Director)

Section 5A of the Principal Act is amended by inserting after subsection (2) the following subsections:
(2A)  Notwithstanding subsection (2) , the Director may elect, in writing to the Secretary, within one month after –
(a) the date of commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 or the date of the Director's appointment, whichever is the later; or
(b) each succeeding period of 3 years after the relevant date applicable under paragraph (a)  –
that the salary determined in accordance with subsection (2) may be provided –
(c) in part by the payment of salary to the Director; and
(d) in part by the payment of employer superannuation contributions to a complying superannuation scheme, which may include the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .
(2B)  If the Director elects to sacrifice some or all of his or her salary under subsection (2A)  –
(a) the election has effect from the date of the election or from a later date specified in the election for that purpose; and
(b) the Director is taken, for any purpose related to superannuation, to have received the salary determined in accordance with subsection (2) , notwithstanding the salary sacrifice.

7.    Section 8 amended (Pension rights for former Director, &c.)

Section 8 of the Principal Act is amended as follows:
(a) by omitting subsection (1) and substituting the following subsections:
(1)  This section applies only to the person who was the Director on 1 July 1999.
(1A)  Subject to this section, the Judges' Contributory Pensions Act 1968 applies to the Director and, if he predeceases his spouse, his widow as if he were, or had been, a judge to whom that Act applies and as if his service as Director were service as such a judge.
(b) by omitting from subsection (2) "the widow or widower of a deceased Director" and substituting "his widow";
(c) by omitting subsections (3) and (4) and substituting the following subsection:
(3)  The application of sections 10A, 10B and 10C of the Judges' Contributory Pensions Act 1968 extends to the commutation of a pension payable under this Act by the Director or, if he predeceases his spouse, his widow, as if references in those sections to a person to whom that Act applies were read as references to the Director.

8.    Sections 8A , 8B and 8C inserted

After section 8 of the Principal Act , the following sections are inserted:

8A.   Superannuation entitlements of Director appointed after 1 July 1999

(1)  This section applies –
(a) in respect of a person appointed as Director after 1 July 1999 who was not, immediately before his or her appointment, a contributor to the contributory scheme established by the regulations under the Retirement Benefits Act 1993 ; and
(b) to a person who makes an election under section 13(2) .
(2)  Where a person is appointed as Director after 1 July 1999 and before the transfer day –
(a) he or she is not eligible to become a member of the contributory scheme provided by those regulations; and
(b) subject to subsection (4) , he or she is to be a member of the non-contributory scheme provided by those regulations; and
(c) references to an eligible employee in those regulations are to be read as including references to the Director; and
(d) the rate of contributions to be made in respect of the Director is 9% of the salary determined in accordance with section 5A(2) ; and
(e) before the transfer day all such contributions are to be paid into a complying superannuation scheme nominated by the Director in accordance with subsection (4) or, if no such nomination is made, into an investment account established by the regulations under the Retirement Benefits Act 1993 .
(3)  Where a person is appointed as Director on or after the transfer day –
(a) he or she is not eligible to become a member of the contributory scheme provided by the regulations under the Retirement Benefits Act 1993 ; and
(b) subject to subsection (4) , he or she is to be a member of the accumulation scheme; and
(c) references to an employee in the Public Sector Superannuation Reform Act 1999 are to be read as including references to the Director; and
(d) the rate of contributions to be made in respect of the Director is 9% of the salary determined in accordance with section 5A(2) of this Act.
(4)  The Director may elect, either before or after commencing the duties of that office, to become a member of a complying superannuation scheme that is not the non-contributory scheme referred to in subsection (2) or the accumulation scheme.
(5)  If the Director has become a member of a complying superannuation scheme that is not the non-contributory scheme or the accumulation scheme, he or she may at any time elect to become a member of the accumulation scheme instead.
(6)  Where the Director elects to become a member of a complying superannuation scheme that is not the non-contributory scheme referred to in subsection (2) or the accumulation scheme, the Secretary must, on being satisfied after making reasonable inquiries that the nominated scheme is a complying superannuation scheme, make contributions –
(a) at the rate of 9% of the salary determined in accordance with section 5A(2) ; and
(b) in the manner required by the rules of that scheme and the requirements of the law of the Commonwealth.
(7)  An election under this section is to be made in writing to the Secretary.

8B.   Voluntary contributions and spouse contributions

The Director may elect, in writing to the RBF Board, to make voluntary contributions or spouse contributions to the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .

8C.   Lump sum benefit may be taken as allocated pension

Where the Director, his widow or her widower is in receipt of a lump sum benefit, he or she may elect to transfer all or part of that benefit to the accumulation scheme or an allocated pension account established by the regulations under the Retirement Benefits Act 1993 .

9.    Section 13 amended (Rights of State servant appointed as Director)

Section 13 of the Principal Act is amended by omitting subsections (2) and (3) and substituting the following subsection:
(2)  Where a person to whom this section applies is appointed as Director and was, immediately before his or her appointment, a contributor to the contributory scheme established by the regulations under the Retirement Benefits Act 1993 , that person remains a member of that scheme unless he or she elects, in writing to the Secretary, within one month after his or her appointment, to be subject to section 8A of this Act.

10.    Section 20 inserted

After section 19 of the Principal Act , the following section is inserted:

20.   Transitional superannuation provision

(1)  Where a person was appointed as Director after 1 July 1999 and before the commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 , the amounts specified in subsection (4) are to be transferred to a complying superannuation scheme nominated by the Director, which may include an investment account established by the regulations under the Retirement Benefits Act 1993 .
(2)  The Director may make a nomination under subsection (1) to the Treasurer within one month after the commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 but, if no such nomination is made in that period, the Director is taken to have elected to transfer the amounts specified in subsection (4) to an investment account established by the regulations under the Retirement Benefits Act 1993 .
(3)  The investment account referred to in subsection (2) is to be an account determined by the RBF Board.
(4)  The amounts to be transferred under this section are as follows:
(a) all contributions made by the Director under the Judges' Contributory Pensions Act 1968 , together with interest on those contributions at a rate determined by the Treasurer;
(b) with respect to the period from the commencement of his or her duties until the date on which the amount is transferred in accordance with subsection (2) , an amount equal to 9% of the salary of the Director determined in accordance with section 5A(2) of this Act, together with interest on that amount at a rate determined by the Treasurer.
(5)  The amount specified in subsection (4)(a) is to be transferred from the Judges' Pension Fund established under section 9 of the Judges' Contributory Pensions Act 1968 and the amount specified in subsection (4)(b) is to be transferred from the Consolidated Fund which, to the necessary extent, is appropriated accordingly.
PART 3 - Governor Of Tasmania Act 1982 Amended

11.   Principal Act

In this Part, the Governor of Tasmania Act 1982 is referred to as the Principal Act.

12.    Section 3 amended (Interpretation)

Section 3(1) of the Principal Act is amended as follows:
(a) by inserting the following definition before the definition of Administrator :
accumulation scheme means the Tasmanian Accumulation Scheme established under the Public Sector Superannuation Reform Act 1999 ;
(b) by inserting the following definitions after the definition of Administrator :
complying superannuation scheme has the same meaning as in the Superannuation Industry (Supervision) Act 1993 of the Commonwealth, as amended;
RBF Board means the Retirement Benefits Fund Board continued in existence under section 7 of the Retirement Benefits Act 1993 ;
Secretary means Secretary of the responsible Department in relation to the Constitution Act 1934 ;
(c) by inserting the following definition after the definition of surcharge liability :
transfer day means the day specified in a notice under section 7(5) of the Public Sector Superannuation Reform Act 1999 ;

13.    Section 4 substituted

Section 4 of the Principal Act is repealed and the following section is substituted:

4.   Salary of Governor

(1)  There is to be paid to the Governor a salary at the rate of 70% of the rate at which the salary of the Chief Justice is payable for the time being or, if the office of Chief Justice is vacant, would be so payable if that office were not vacant.
(2)  Notwithstanding subsection (1) , the Governor may elect, in writing to the Secretary, within one month after –
(a) the date of commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 or the date of the Governor's appointment or re-appointment, whichever is the later; or
(b) each succeeding period of 3 years after the relevant date applicable under paragraph (a)  –
that the salary determined in accordance with subsection (1) may be provided –
(c) in part by the payment of salary to the Governor; and
(d) in part by the payment of employer superannuation contributions to a complying superannuation scheme, which may include the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .
(3)  If the Governor elects to sacrifice some or all of his or her salary under subsection (2)  –
(a) the election has effect from the date of the election or from a later date specified in the election for that purpose; and
(b) the Governor is taken, for any purpose related to superannuation, to have received the salary determined in accordance with subsection (1) , notwithstanding the salary sacrifice.

14.    Section 5 amended (Salary of Administrator)

Section 5 of the Principal Act is amended by omitting subsection (3) and substituting the following subsection:
(3)  Where an Administrator is, during his or her period of administration, also the holder of another office under the Crown and a member of a complying superannuation scheme, whether established under a law of Tasmania or otherwise, his or her rate of salary, for the purposes of that law or scheme, is taken to remain, during that period, the rate applicable to the other office.

15.    Section 6 amended (Governor's pension)

Section 6 of the Principal Act is amended as follows:
(a) by omitting subsection (1) and substituting the following subsections:
(1)  This section does not apply to a person who is first appointed as Governor after 1 July 1999.
(1A)  Where a person holding office as Governor resigns or retires from that office –
(a) after serving in that office for not less than 5 years; or
(b) after serving in that office for less than 5 years and the Governor or Administrator who immediately succeeds him declares, by order-in-council, that the retirement or resignation was due to ill health or physical or mental incapacity to perform the duties of the office of Governor –
that person is, subject to this section, entitled on his resignation or retirement to a pension at the rate of five-sevenths of the rate at which the salary of the Governor is payable for the time being or, if the office of Governor is vacant, would be so payable if that office were not vacant.
(b) by omitting from subsection (6)(a) " Repatriation Act 1920 " and substituting " Veterans' Entitlements Act 1986 ".

16.    Section 6AA inserted

After section 6 of the Principal Act , the following section is inserted:

6AA.   Application of Judges' Contributory Pensions Act 1968

The application of sections 10A, 10B and 10C of the Judges' Contributory Pensions Act 1968 extends to the commutation of a pension payable under this Act by a person appointed as Governor before 1 July 1999 or, if he predeceases his spouse, his widow as if references in those sections to a person to whom that Act applies were read as references to the Governor.

17.    Section 6C amended (Increases in annual pension)

Section 6C of the Principal Act is amended by omitting "under section 6A or 6B ".

18.    Sections 6D , 6E and 6F inserted

After section 6C of the Principal Act , the following sections are inserted:

6D.   Superannuation benefits for Governor first appointed after 1 July 1999

(1)  This section applies only in respect of a person first appointed as Governor after 1 July 1999.
(2)  Where a person is first appointed as Governor after 1 July 1999 and before the transfer day –
(a) he or she is not eligible to become a member of the contributory scheme provided by the regulations under the Retirement Benefits Act 1993 ; and
(b) subject to subsection (4) , he or she is to be a member of the non-contributory scheme provided by those regulations; and
(c) references to an eligible employee in those regulations are to be read as including references to the Governor; and
(d) the rate of contributions to be made in respect of the Governor is 9% of the salary determined in accordance with section 4(1) of this Act; and
(e) before the transfer day all such contributions are to be paid into a complying superannuation scheme nominated by the Governor in accordance with subsection (4) or, if no such nomination is made, into an investment account established by the regulations under the Retirement Benefits Act 1993 .
(3)  Where a person is first appointed as Governor on or after the transfer day –
(a) he or she is not eligible to become a member of the contributory scheme provided by the regulations under the Retirement Benefits Act 1993 ; and
(b) subject to subsection (4) , he or she is to be a member of the accumulation scheme; and
(c) references to an employee in the Public Sector Superannuation Reform Act 1999 are to be read as including references to the Governor; and
(d) the rate of contributions to be made in respect of the Governor is 9% of the salary determined in accordance with section 4(1) of this Act.
(4)  The Governor may elect, either before or after commencing the duties of that office, to become a member of a complying superannuation scheme that is not the non-contributory scheme referred to in subsection (2) or the accumulation scheme.
(5)  If the Governor has become a member of a complying superannuation scheme that is not the non-contributory scheme or the accumulation scheme, he or she may at any time elect to become a member of the accumulation scheme instead.
(6)  Where the Governor elects to become a member of a complying superannuation scheme that is not the non-contributory scheme referred to in subsection (2) or the accumulation scheme, the Secretary must, on being satisfied after making reasonable inquiries that the nominated scheme is a complying superannuation scheme, make contributions –
(a) at the rate of 9% of the salary determined in accordance with section 4(1) ; and
(b) in the manner required by the rules of that scheme and the requirements of the law of the Commonwealth.
(7)  An election under this section is to be made in writing to the Secretary.

6E.   Voluntary contributions and spouse contributions

The Governor may elect, in writing to the RBF Board, to make voluntary contributions or spouse contributions to the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .

6F.   Lump sum benefit may be taken as allocated pension

Where the Governor, his widow or her widower is in receipt of a lump sum benefit, he or she may elect to transfer all or part of that benefit to the accumulation scheme or an allocated pension account established by the regulations under the Retirement Benefits Act 1993 .

19.    Section 10 substituted

Section 10 of the Principal Act is repealed and the following section is substituted:

10.   Appropriation

An amount payable under section 4 , 5 , 6 , 6AA or 6D is payable out of the Consolidated Fund which, to the necessary extent, is appropriated accordingly.
PART 4 - Judges' Contributory Pensions Act 1968 Amended

20.   Principal Act

In this Part, the Judges' Contributory Pensions Act 1968 is referred to as the Principal Act.

21.    Long title amended

The long title of the Principal Act is amended by inserting "appointed before 1 July 1999" after "Court".

22.    Section 2A amended (Interpretation)

Section 2A(1) of the Principal Act is amended as follows:
(a) by inserting the following definitions before the definition of appropriate judicial salary :
accumulation scheme means the Tasmanian Accumulation Scheme established under the Public Sector Superannuation Reform Act 1999 ;
Actuary means a person or an organisation appointed as Actuary for the purposes of the Retirement Benefits Act 1993 ;
(b) by inserting the following definitions after the definition of appropriate judicial salary :
complying superannuation scheme has the same meaning as in the Superannuation Industry (Supervision) Act 1993 of the Commonwealth, as amended;
RBF Board means the Retirement Benefits Fund Board continued in existence under section 7 of the Retirement Benefits Act 1993 ;
residual pension means a pension payable under this Act after any commutation in accordance with section 11 or 12 ;
Secretary means the Secretary of the Department;

23.    Section 3 amended (Application of Act)

Section 3 of the Principal Act is amended as follows:
(a) by omitting subsection (1) and substituting the following subsection:
(1)  This Act applies only to the following judges:
(a) a judge who is appointed after the appointed day and before 1 July 1999;
(b) any other judge who, by notice in writing served on the Minister before the appointed day, has elected that this Act is to apply to him.
(b) by inserting in subsection (2)(b) "and before 1 July 1999" after "commences".

24.    Section 4A inserted

After section 4 of the Principal Act , the following section is inserted:

4A.   Voluntary contributions and spouse contributions

A person to whom this Act applies may elect, in writing to the RBF Board, to make voluntary contributions or spouse contributions to the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .

25.    Section 5 amended (Entitlement to pension)

Section 5(3) of the Principal Act is amended by omitting "under section 11 or 12 ".

26.    Section 8 substituted

Section 8 of the Principal Act is repealed and the following section is substituted:

8.   Termination benefit

(1)  Where a person to whom this Act applies retires or resigns from office and is not entitled, on so retiring or resigning, to a pension under this Act, the Minister must pay to that person a termination benefit equivalent to –
(a) that person’s contributions under this Act; and
(b) interest on those contributions made after 1 April 1987 at a rate determined by the Minister; and
(c) an amount representing the prescribed rate of contributions in respect of that person, together with interest on that amount, for each pay period commencing –
(i) on or after 1 July 1992; or
(ii) on the day when he becomes a person to whom this Act applies –
whichever is the later.
(2)  For the purposes of subsection (1) , the prescribed amount of contributions is the product of the relevant prescribed rate of contributions set out in the following table and the salary of the person for the relevant period set out in that table:

Period

Prescribed rate of contributions as a percentage of salary for persons appointed

 

before 1 July 1994

on or after 1 July 1994

1 July 1992 to 31 December 1992

1%

…..

1 January 1993 to 30 June 1995

2%

5%

1 July 1995 to 30 June 1998

3%

6%

1 July 1998 to 30 June 2000

4%

7%

1 July 2000 to 30 June 2002

5%

8%

1 July 2002 onwards

6%

9%

(3)  For the purposes of subsection (1)(c) , interest is to be added to the prescribed amount of contributions at a rate determined by the Minister.
(4)  Where a person to whom this Act applies dies while holding office and no other person becomes entitled on that person’s death to a pension under section 6(1) , the Minister must pay to that person’s personal representative a termination benefit calculated under this section.

27.    Sections 10A , 10B and 10C inserted

After section 10 of the Principal Act , the following sections are inserted:

10A.   Commutation of pension to lump sum

(1)  A person to whom this Act applies may, within 3 months after –
(a) retiring from office; or
(b) the commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999  –
whichever is the later, elect by notice in writing to the Minister to commute the whole or a part of his or her residual pension to a lump sum payment in accordance with the following table:

Date of retirement

Maximum percentage of residual pension to be commuted

between 1 July 1999 and 30 June 2000

20%

between 1 July 2000 and 30 June 2001

40%

between 1 July 2001 and 30 June 2002

60%

between 1 July 2002 and 30 June 2003

80%

from 1 July 2003 onwards

100%

(2)  Subsection (1) also applies to a person to whom this Act applies and who retired from office after 1 July 1999 and before the commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 .
(3)  On receipt of a notice under subsection (1) , the Minister must commute the amount requested by the person to a lump sum payment and pay it to him or her after deducting any tax payable.
(4)  The lump sum conversion factors are to be determined by the Minister, on the advice of the Actuary, and are to be specified in a notice published in the Gazette.
(5)  A notice under subsection (4) is not a statutory rule for the purposes of the Rules Publication Act 1953 .

10B.   Commutation of pension by widow on death of judge or Master in office

(1)  If a person to whom this Act applies dies in office, his widow may elect by notice in writing to the Minister, within 3 months of the death of that person, to commute her residual pension payable under section 6 to a lump sum payment in accordance with the following table:

Date of person's death

Maximum percentage of residual pension to be commuted

between 1 July 1999 and 30 June 2000

20%

between 1 July 2000 and 30 June 2001

40%

between 1 July 2001 and 30 June 2002

60%

between 1 July 2002 and 30 June 2003

80%

from 1 July 2003 onwards

100%

(2)  On receipt of a notice under subsection (1) , the Minister must commute the amount requested by the widow to a lump sum payment and pay it to her after deducting any tax payable.
(3)  The lump sum conversion factors are to be determined by the Minister, on the advice of the Actuary, and are to be specified in a notice published in the Gazette.
(4)  A notice under subsection (3) is not a statutory rule for the purposes of the Rules Publication Act 1953 .

10C.   Commutation of pension on death

(1)  If a person in receipt of a pension under section 5 dies, his widow may elect, by notice in writing to the Minister within 3 months after the death of that person, to commute her residual pension payable under section 6 to a lump sum payment in accordance with the following table:

Date of pensioner's death

Maximum percentage of residual pension to be commuted

between 1 July 1999 and 30 June 2000

20%

between 1 July 2000 and 30 June 2001

40%

between 1 July 2001 and 30 June 2002

60%

between 1 July 2002 and 30 June 2003

80%

from 1 July 2003 onwards

100%

(2)  On receipt of a notice under subsection (1) , the Minister must commute the amount requested by the widow to a lump sum payment and pay it to her after deducting any tax payable.
(3)  The lump sum conversion factors are to be determined by the Minister, on the advice of the Actuary, and are to be specified in a notice published in the Gazette.
(4)  A notice under subsection (3) is not a statutory rule for the purposes of the Rules Publication Act 1953 .
(5)  This section does not apply in a case where the death of a person in receipt of a pension under section 5 occurs 10 years or more after the commencement of that pension.

28.    Section 12A inserted

After section 12 of the Principal Act , the following section is inserted:

12A.   Lump sum benefit may be taken as allocated pension

A person to whom this Act applies or the widow of any such person in receipt of a lump sum benefit may elect to transfer all or part of that benefit to the accumulation scheme or an allocated pension account established by the regulations under the Retirement Benefits Act 1993 .

29.    Section 13 amended (Increases in annual pension)

Section 13 of the Principal Act is amended by omitting "under section 11 or 12 ".

30.    Sections 14 and 15 inserted

After section 13 of the Principal Act , the following sections are inserted:

14.   Right to elect to cease to be subject to this Act

A person to whom this Act applies may elect, in accordance with the regulations, to cease to be subject to this Act.

15.   Regulations

The Governor may make regulations for the purposes of this Act including, but not limited to, providing for –
(a) the manner in which persons to whom this Act applies may elect to cease to be subject to this Act; and
(b) the transfer of entitlements of those persons.
PART 5 - Parliamentary Retiring Benefits Act 1985 Amended

31.   Principal Act

In this Part, the Parliamentary Retiring Benefits Act 1985 is referred to as the Principal Act.

32.    Long title amended

The long title of the Principal Act is amended by inserting "and before 1 July 1999" after "this Act".

33.    Section 3 amended (Interpretation)

Section 3(1) of the Principal Act is amended as follows:
(a) by inserting the following definition before the definition of Actuary :
accumulation scheme means the Tasmanian Accumulation Scheme established under the Public Sector Superannuation Reform Act 1999 ;
(b) by omitting the definition of member and substituting the following definition:
member means a person referred to in section 3A ;
(c) by inserting the following definitions after the definition of period of service :
RBF Board means the Retirement Benefits Fund Board continued in existence under section 7 of the Retirement Benefits Act 1993 ;
regulations means regulations made and in force under this Act;

34.    Section 3A inserted

After section 3 of the Principal Act , the following section is inserted in Part I:

3A.   Application to members elected before 1 July 1999

This Act applies only to a person who –
(a) was first elected as a member of either House on or after 12 November 1985 and before 1 July 1999; and
(b) was such a member on 1 July 1999 –
but only until he or she ceases to be a member of either House or has elected under section 9AA to cease to be subject to this Act.

35.    Section 9 amended (Contributions by members)

Section 9(1) of the Principal Act is amended by omitting "A member shall" and substituting "Except as provided in section 9AA , a member must".

36.    Section 9AA inserted

After section 9 of the Principal Act , the following section is inserted in Part III:

9AA.   Right of members to elect to cease to be subject to this Act

A member may elect, in accordance with the regulations, to cease to be subject to this Act.

37.    Section 10C inserted

After section 10B of the Principal Act , the following section is inserted in Part III:

10C.   Voluntary contributions and spouse contributions

A member may elect, in writing to the RBF Board, to make voluntary contributions or spouse contributions to the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .

38.    Section 15 amended (Eligibility for death or invalidity benefit)

Section 15 of the Principal Act is amended by inserting after subsection (1) the following subsection:
(1A)  A member is not entitled to be paid an invalidity benefit unless he or she makes application, in writing to the Trust, for such a benefit while still a member and the Trust has made a determination while the applicant is still a member.

39.    Section 16 amended (Payment of death or invalidity benefit)

Section 16 of the Principal Act is amended as follows:
(a) by omitting from subsection (1) " section 15 (b) " and substituting " section 15 ";
(b) by omitting from subsection (2) " section 15 (b) " and substituting " section 15 ";
(c) by omitting " paragraph (b) of section 15 " from the definition of n in subsection (2) and substituting " section 15 ".

40.    Section 19 amended (Benefit payable to former member who again becomes a member)

Section 19 of the Principal Act is amended by omitting subsection (1) and substituting the following subsection:
(1)  If a person who was a member before 1 July 1999 and was paid a benefit under this Act again became a member before that date, that person, on ceasing to be a member, is entitled to a benefit under this Act.

41.    Part IV, Division 6 inserted

After section 19 of the Principal Act , the following Division is inserted in Part IV:
Division 6 - Allocated pensions

19AAA.   Lump sum benefit may be taken as allocated pension

Where a member or the widow or widower of a former member is in receipt of a lump sum benefit, he or she may elect to transfer all or part of that benefit to the accumulation scheme or an allocated pension account established by the regulations under the Retirement Benefits Act 1993 .

42.    Section 25 amended (Regulations)

Section 25(2) of the Principal Act is amended as follows:
(a) by omitting from paragraph (d) "Court." and substituting "Court; and";
(b) by inserting the following paragraphs after paragraph (d) :
(e) provide for the manner in which members may elect to cease to be subject to this Act; and
(f) provide for the transfer of entitlements of those members.

43.    Section 26 inserted

After section 25 of the Principal Act , the following section is inserted in Part V:

26.   Transitional superannuation provision

(1)  Where a person was elected as a member of either House after 1 July 1999 and before the commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 , the amounts specified in subsection (4) are to be transferred to a complying superannuation scheme nominated by the person, which may include an investment account established by the regulations under the Retirement Benefits Act 1993 .
(2)  A person may make a nomination under subsection (1) to the Trust within one month after the commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 but, if no such nomination is made within that period, the person is taken to have elected to transfer the amounts specified in subsection (4) to an investment account established by the regulations under the Retirement Benefits Act 1993 .
(3)  The investment account referred to in subsection (2) is to be an account determined by the RBF Board.
(4)  The amounts to be transferred from the Fund in accordance with this section are as follows:
(a) all contributions made by the person under this Act, together with interest on those contributions at a rate determined by the Trust;
(b) with respect to the period from his or her election as a member of the House until the date on which the amount is transferred in accordance with subsection (2) , an amount equal to 9% of his or her salary determined in accordance with section 4 of the Parliamentary Salaries, Superannuation and Allowances Act 1973 , together with interest on that amount at a rate determined by the Trust.
PART 6 - Parliamentary Salaries and Allowances Act 1973 Amended

44.   Principal Act

In this Part, the Parliamentary Salaries and Allowances Act 1973 is referred to as the Principal Act.

45.    Long title substituted

The Principal Act is amended by omitting the long title and substituting the following long title:
An Act to make provision with respect to the salaries, superannuation and allowances to be paid to members of Parliament

46.    Section 1 amended (Short title and commencement)

Section 1 of the Principal Act is amended by omitting subsection (1) and substituting the following subsection:
(1)  This Act may be cited as the Parliamentary Salaries, Superannuation and Allowances Act 1973 .

47.    Section 3 amended (Interpretation)

Section 3(1) of the Principal Act is amended as follows:
(a) by inserting the following definitions before the definition of basic salary :
accumulation scheme means the Tasmanian Accumulation Scheme established under the Public Sector Superannuation Reform Act 1999 ;
additional salary means the salary that is payable to a member under Part II or III of Schedule 1 ;
(b) by inserting the following definition after the definition of Commonwealth basic salary :
complying superannuation scheme has the same meaning as in the Superannuation Industry (Supervision) Act 1993 of the Commonwealth, as amended;
(c) by inserting the following definitions after the definition of Opposition Whip :
parliamentary salary means the basic salary that is payable to a member and includes any additional salary payable to the member;
RBF Board means the Retirement Benefits Fund Board continued in existence under section 7 of the Retirement Benefits Act 1993 ;
relevant officer means the Clerk of the House of Assembly, the Clerk of the Legislative Council or the Secretary of the responsible Department in relation to the Constitution Act 1934 , as the case may require;
(d) by inserting the following definition after the definition of terms of reference :
transfer day means the day specified in a notice under section 7(5) of the Public Sector Superannuation Reform Act 1999 ;

48.    Section 4 amended (Salaries, fees and allowances of members)

Section 4 of the Principal Act is amended by inserting after subsection (2) the following subsection:
(3)  The superannuation entitlements for members elected after 1 July 1999 and to whom neither the Parliamentary Superannuation Act 1973 nor the Parliamentary Retiring Benefits Act 1985 applies are to be determined in accordance with Schedule 3 .

49.    Section 6 substituted

Section 6 of the Principal Act is repealed and the following section is substituted:

6.   Appropriation

Salaries, employer superannuation contributions, fees and allowances that are payable under this Act are payable out of the Consolidated Fund which, to the necessary extent, is appropriated accordingly.

50.    Schedule 1 amended (Salaries payable to members)

Schedule 1 to the Principal Act is amended as follows:
(a) by omitting from clause 1(2) of Part I "Secretary of the Department" and substituting "relevant officer";
(b) by omitting from clause 1(3) of Part I "Secretary of the Department" and substituting "relevant officer";
(c) by inserting the following clause after clause 10 in Part IV :
10A.   
(1) Notwithstanding section 4 , a member may elect in writing to the relevant officer, within one month after –
(a) the date of commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 or the date of his or her election or re-election, whichever is the later; or
(b) each succeeding period of 3 years after the relevant date applicable under paragraph (a)  –
that his or her parliamentary salary determined in accordance with section 4 may be provided –
(c) in part by the payment of salary to the member; and
(d) in part by the payment of employer superannuation contributions to a complying superannuation scheme, which may include the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .
(2) A member who –
(a) is subject to the Parliamentary Superannuation Act 1973 or the Parliamentary Retiring Benefits Act 1985 ; and
(b) elects to sacrifice some or all of his or her parliamentary salary in accordance with subclause (1)  –
is taken, for the purposes of paying superannuation contributions or receiving superannuation benefits under either of those Acts, to have received the parliamentary salary applicable to that member, notwithstanding the salary sacrifice.
(3) A member who –
(a) is elected after 1 July 1999; and
(b) is not subject to the Parliamentary Superannuation Act 1973 or the Parliamentary Retiring Benefits Act 1985 ; and
(c) elects to sacrifice some or all of his or her parliamentary salary under subclause (1)  –
is taken to have received the parliamentary salary applicable to him or her, notwithstanding the salary sacrifice.
(4) If a member elects to sacrifice some or all of his or her salary under subclause (1) , the election has effect from the date of the election or from a later date specified in the election for that purpose.

51.    Schedule 3 inserted

After Schedule 2 to the Principal Act , the following Schedule is inserted:
SCHEDULE 3 - Superannuation for members elected after 1 July 1999

Section 4(3)

1.   Superannuation entitlements of members elected after 1 July 1999
(1) This Schedule applies only in respect of a member elected after 1 July 1999 who is not subject to the Parliamentary Superannuation Act 1973 or the Parliamentary Retiring Benefits Act 1985 .
(2) Where a person is elected as a member after 1 July 1999 and before the transfer day –
(a) he or she is not eligible to become a member of the contributory scheme established by the regulations under the Retirement Benefits Act 1993 ; and
(b) subject to subclause (4) , he or she is to be a member of the non-contributory scheme provided by those regulations; and
(c) references to an eligible employee in those regulations are to be read as including references to the member; and
(d) the rate of contributions to be made in respect of the member is 9% of the parliamentary salary determined in accordance with section 4 of this Act; and
(e) before the transfer day all such contributions are to be paid into a complying superannuation scheme nominated by the member in accordance with subclause (4) or, if no such nomination is made, into an investment account established by the regulations under the Retirement Benefits Act 1993 .
(3) Where a person is elected as a member on or after the transfer day –
(a) he or she is not eligible to become a member of the contributory scheme provided by the regulations under the Retirement Benefits Act 1993 ; and
(b) subject to subclause (4) , he or she is to be a member of the accumulation scheme; and
(c) references to an employee in the Public Sector Superannuation Reform Act 1999 are to be read as including references to the member; and
(d) the rate of contributions to be made in respect of the member is 9% of the parliamentary salary determined in accordance with section 4 of this Act.
(4) The member may at any time elect to become a member of a complying superannuation scheme that is not the non-contributory scheme referred to in subclause (2) or the accumulation scheme.
(5) If the member has become a member of a complying superannuation scheme that is not the non-contributory scheme or the accumulation scheme, he or she may at any time elect to become a member of the accumulation scheme instead.
(6) Where the member elects to become a member of a complying superannuation scheme that is not the non-contributory scheme referred to in subclause (2) or the accumulation scheme, the relevant officer must, on being satisfied after making reasonable inquiries that the nominated scheme is a complying superannuation scheme, make contributions –
(a) at the rate of 9% of the parliamentary salary determined in accordance with section 4 ; and
(b) in the manner required by the rules of that scheme and the requirements of the law of the Commonwealth.
(7) An election under this section is to be made in writing to the relevant officer.
2.   Voluntary contributions and spouse contributions
A member may elect, in writing to the RBF Board, to make voluntary contributions or spouse contributions to the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .
3.   Lump sum benefit may be taken as allocated pension
Where a member, his widow or her widower is in receipt of a lump sum benefit, he or she may elect to transfer all or part of that benefit to the accumulation scheme or an allocated pension account established by the regulations under the Retirement Benefits Act 1993 .
PART 7 - Parliamentary Superannuation Act 1973 Amended

52.   Principal Act

In this Part, the Parliamentary Superannuation Act 1973 is referred to as the Principal Act.

53.    Long title amended

The long title of the Principal Act is amended by inserting "who were first elected before 12 November 1985" after "Assembly".

54.    Section 3 amended (Interpretation)

Section 3(1) of the Principal Act is amended as follows:
(a) by inserting the following definition before the definition of Actuary :
accumulation scheme means the Tasmanian Accumulation Scheme established under the Public Sector Superannuation Reform Act 1999 ;
(b) by omitting the definition of member and substituting the following definition:
member means a person referred to in section 3B ;
(c) by inserting the following definition after the definition of period of service :
RBF Board means the Retirement Benefits Fund Board continued in existence under section 7 of the Retirement Benefits Act 1993 ;

55.    Sections 3A and 3B inserted

After section 3 of the Principal Act , the following sections are inserted in Part I:

3A.   Saving for certain pensions

The amendments to this Act made by the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 do not affect the application of this Act in respect of any pension to which a person was entitled immediately before the commencement of that Act.

3B.   Closure of scheme

Subject to section 3A , this Act applies only to a person who –
(a) was first elected as a member of either House before 12 November 1985; and
(b) was a member on 1 July 1999 –
but only until he or she ceases to be a member of either House.

56.    Section 14CA inserted

After section 14C of the Principal Act , the following section is inserted in Part III:

14CA.   Voluntary contributions and spouse contributions

A member may elect, in writing to the RBF Board, to make voluntary contributions or spouse contributions to the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .

57.    Section 18A amended (Termination benefit payable)

Section 18A of the Principal Act is amended by omitting subsection (2) and substituting the following subsection:
(2)  A termination benefit under subsection (1) is to be calculated in accordance with the following formula:
graphic image
where –
T is the termination benefit payable under this section; and
B is the total contributions and accrued interest as at the date when the member's service is terminated.

58.   Section 18B amended (Entitlements of personal representatives on death of member)

Section 18B of the Principal Act is amended by inserting the following subsection after subsection (2):
(3)  Where a person has ceased to be a member by reason of his or her death and he or she –
(a) has received a lump sum under this Act; and
(b) has subsequently again become a member of either House; and
(c) has not repaid to the Fund an amount equal to any lump sum received in respect of the previous service; and
(d) was a member on 1 July 1999 –
the personal representatives of that person are entitled to have paid to them an amount representing a lump sum calculated in accordance with the formula specified in section 18A(2).

59.    Section 24 amended (Termination of pensions in certain cases)

Section 24 of the Principal Act is amended as follows:
(a) by omitting from subsection (1) "ceases, and thereafter his rights and liabilities under this Act shall be deemed to be the same as if he had never received a pension" and substituting "is suspended while he or she continues to be such a member";
(b) by inserting the following subsections after subsection (4) :
(5)  Subsections (2) , (3) and (4) do not apply to a person who is again elected as a member after 1 July 1999.
(6)  This section has effect notwithstanding section 3B .

60.    Section 25 amended (Suspension of pensions)

Section 25 of the Principal Act is amended by omitting subsections (1AA) , (1) , (1A) , (1B) and (1C) .

61.    Section 27B inserted

After section 27A of the Principal Act , the following section is inserted in Part V:

27B.   Lump sum benefit may be taken as allocated pension

Where a member, his widow or her widower is in receipt of a lump sum benefit, he or she may elect to transfer all or part of that benefit to the accumulation scheme or an allocated pension account established by the regulations under the Retirement Benefits Act 1993 .
PART 8 - Public Sector Superannuation Reform Act 1999 Amended

62.   Principal Act

In this Part, the Public Sector Superannuation Reform Act 1999 is referred to as the Principal Act.

63.    Long title amended

The long title of the Principal Act is amended by omitting "or to be employed, in" and substituting "or appointed or elected to positions, in".

64.    Section 3A inserted

After section 3 of the Principal Act , the following section is inserted in Part 1:

3A.   Objects of Act

The objects of this Act are to provide a superannuation scheme for –
(a) a person who after 1 July 1999 is first appointed as Governor; and
(b) a person who after 1 July 1999 is elected as a member of Parliament and to whom neither the Parliamentary Superannuation Act 1973 nor the Parliamentary Retiring Benefits Act 1985 applies; and
(c) a person who after 1 July 1999 is appointed as a judge or the Master of the Supreme Court; and
(d) a person who after 1 July 1999 is appointed as the Solicitor-General or the Director of Public Prosecutions; and
(e) persons employed by the State or State authorities; and
(f) any other person for whom provision is made in any other Act to make contributions, or to transfer a lump sum benefit, to the accumulation scheme; and
(g) in certain cases, the spouses and beneficiaries of any person referred to in paragraph (a) , (b) , (c) , (d) , (e) or (f) .
PART 9 - Retirement Benefits Act 1993 Amended

65.   Principal Act

In this Part, the Retirement Benefits Act 1993 is referred to as the Principal Act.

66.    Long title substituted

The Principal Act is amended by omitting the long title and substituting the following long title:
An Act to provide for superannuation benefits for persons employed, or appointed or elected to positions, in the public sector and for the spouses and beneficiaries of those persons in certain cases and for other purposes

67.    Section 5 substituted

Section 5 of the Principal Act is repealed and the following section is substituted:

5.   Objects of Act

(1)  The objects of this Act are to provide a superannuation scheme for –
(a) a person who after 1 July 1999 is first appointed as Governor; and
(b) a person who after 1 July 1999 is elected as a member of Parliament and to whom neither the Parliamentary Superannuation Act 1973 nor the Parliamentary Retiring Benefits Act 1985 applies; and
(c) a person who after 1 July 1999 is appointed as a judge or the Master of the Supreme Court; and
(d) a person who after 1 July 1999 is appointed as the Solicitor-General or the Director of Public Prosecutions; and
(e) persons employed by the State or State authorities; and
(f) in certain cases, the spouses and beneficiaries of any person referred to in paragraph (a) , (b) , (c) , (d) or (e) .
(2)  Nothing in subsection (1) limits the effect of any other Act which confers a right on any person to make contributions, or to transfer a lump sum benefit, to an investment account or an allocated pension account established by the regulations.
(3)  The scheme is to be known as the Retirement Benefits Fund Scheme.
PART 10 - Solicitor-General Act 1983 Amended

68.   Principal Act

In this Part, the Solicitor-General Act 1983 is referred to as the Principal Act.

69.    Section 3 amended (Interpretation)

Section 3(1) of the Principal Act is amended as follows:
(a) by inserting the following definition before the definition of age of retirement :
accumulation scheme means the Tasmanian Accumulation Scheme established under the Public Sector Superannuation Reform Act 1999 ;
(b) by inserting the following definition after the definition of commencement day :
complying superannuation scheme has the same meaning as in the Superannuation Industry (Supervision) Act 1993 of the Commonwealth, as amended;
(c) by inserting the following definition after the definition of power :
RBF Board means the Retirement Benefits Fund Board continued in existence under section 7 of the Retirement Benefits Act 1993 ;
(d) by inserting the following definition after the definition of regulations :
Secretary means the Secretary of the Department;
(e) by inserting the following definition after the definition of surcharge liability :
transfer day means the day specified in a notice under section 7(5) of the Public Sector Superannuation Reform Act 1999 ;

70.    Section 5 amended (Terms and conditions of service of Solicitor-General)

Section 5 of the Principal Act is amended by inserting after subsection (1) the following subsections:
(1A)  Notwithstanding subsection (1) , the Solicitor-General may elect, in writing to the Secretary, within one month after –
(a) the date of commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 or the date of the Solicitor-General's appointment, whichever is the later; or
(b) each succeeding period of 3 years after the relevant date applicable under paragraph (a)  –
that the salary determined in accordance with subsection (1)(ab) may be provided –
(c) in part by the payment of salary to the Solicitor-General; and
(d) in part by the payment of employer superannuation contributions to a complying superannuation scheme, which may include the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .
(1B)  If the Solicitor-General elects to sacrifice some or all of his or her salary under subsection (1A)  –
(a) the election has effect from the date of the election or from a later date specified in the election for that purpose; and
(b) the Solicitor-General is taken, for any purpose related to superannuation, to have received the salary determined in accordance with subsection (1)(ab) , notwithstanding the salary sacrifice.

71.    Section 9 substituted

Section 9 of the Principal Act is repealed and the following sections are substituted:

9.   Pension rights of Solicitor-General appointed before 1 July 1999

Schedule 1 has effect only in respect of a person appointed as Solicitor-General before 1 July 1999.

9A.   Superannuation entitlements of Solicitor-General appointed after 1 July 1999

(1)  This section applies –
(a) in respect of a person appointed as Solicitor-General after 1 July 1999 who was not, immediately before his or her appointment, a contributor to the contributory scheme established by the regulations under the Retirement Benefits Act 1993 ; and
(b) to a person who makes an election under section 12(3) of this Act.
(2)  Where a person is appointed as Solicitor-General after 1 July 1999 and before the transfer day –
(a) he or she is not eligible to become a member of the contributory scheme provided by those regulations; and
(b) subject to subsection (4) , he or she is to be a member of the non-contributory scheme provided by those regulations; and
(c) references to an eligible employee in those regulations are to be read as including references to the Solicitor-General; and
(d) the rate of contributions to be made in respect of the Solicitor-General is 9% of the salary determined in accordance with section 5(1)(ab) ; and
(e) before the transfer day all such contributions are to be paid into a complying superannuation scheme nominated by the Solicitor-General in accordance with subsection (4) or, if no such nomination is made, into an investment account provided by the regulations under the Retirement Benefits Act 1993 .
(3)  Where a person is appointed as Solicitor-General on or after the transfer day –
(a) he or she is not eligible to become a member of the contributory scheme provided by the regulations under the Retirement Benefits Act 1993 ; and
(b) subject to subsection (4) , he or she is to be a member of the accumulation scheme; and
(c) references to an employee in the Public Sector Superannuation Reform Act 1999 are to be read as including references to the Solicitor-General; and
(d) the rate of contributions to be made in respect of the Solicitor-General is 9% of the salary determined in accordance with section 5(1)(ab) of this Act.
(4)  The Solicitor-General may elect, either before or after commencing the duties of that office, to become a member of a complying superannuation scheme that is not the non-contributory scheme referred to in subsection (2) or the accumulation scheme.
(5)  If the Solicitor-General has become a member of a complying superannuation scheme that is not the non-contributory scheme or the accumulation scheme, he or she may at any time elect to become a member of the accumulation scheme instead.
(6)  Where the Solicitor-General elects to become a member of a complying superannuation scheme that is not the non-contributory scheme referred to in subsection (2) or the accumulation scheme, the Secretary must, on being satisfied after making reasonable inquiries that the nominated scheme is a complying superannuation scheme, make contributions –
(a) at the rate of 9% of the salary determined in accordance with section 5(1)(ab) ; and
(b) in the manner required by the rules of that scheme and the requirements of the law of the Commonwealth.
(7)  An election under this section is to be made in writing to the Secretary.

9B.   Voluntary contributions and spouse contributions

The Solicitor-General may elect, in writing to the RBF Board, to make voluntary contributions or spouse contributions to the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .

9C.   Lump sum benefit may be taken as allocated pension

Where the Solicitor-General, his widow or her widower is in receipt of a lump sum benefit, he or she may elect to transfer all or part of that benefit to the accumulation scheme or an allocated pension account established by the regulations under the Retirement Benefits Act 1993 .

72.    Section 12 amended (Accruing and accrued rights of public servant, &c., who is appointed as Solicitor-General)

Section 12 of the Principal Act is amended by omitting subsections (3) and (4) and substituting the following subsection:
(3)  Where a person to whom this section applies is appointed as Solicitor-General and was, immediately before his or her appointment, a contributor to the contributory scheme established by the regulations under the Retirement Benefits Act 1993 , that person remains a member of that scheme unless he or she elects, in writing to the Secretary within one month after his or her appointment, to be subject to section 9A of this Act.

73.    Schedule 1 amended (Pension rights, &c.)

Schedule 1 to the Principal Act is amended as follows:
(a) by inserting the following clause after clause 7 :
7A.   Commutation of pension to lump sum by Solicitor-General or his widow
The application of sections 10A, 10B and 10C of the Judges' Contributory Pensions Act 1968 extends to the commutation of a pension payable under this Act by the Solicitor-General or, if he predeceases his spouse, his widow, as if references in those sections to a person to whom that Act applies were read as references to the Solicitor-General.
(b) by omitting from clause 10 "under clause 8 or 9 ".
PART 11 - Supreme Court Act 1887 Amended

74.   Principal Act

In this Part, the Supreme Court Act 1887 is referred to as the Principal Act.

75.    Section 1 substituted

Section 1 of the Principal Act is repealed and the following section is substituted:

1.   Interpretation

In this Act, unless the contrary intention appears –
accumulation scheme means the Tasmanian Accumulation Scheme established under the Public Sector Superannuation Reform Act 1999 ;
barrister means a barrister within the meaning of the Legal Profession Act 1993 ;
complying superannuation scheme has the same meaning as in the Superannuation Industry (Supervision) Act 1993 of the Commonwealth, as amended;
RBF Board means the Retirement Benefits Fund Board continued in existence under section 7 of the Retirement Benefits Act 1993 ;
Secretary means the Secretary of the Department;
transfer day means the day specified in a notice under section 7(5) of the Public Sector Superannuation Reform Act 1999 .

76.    Section 7 amended (Remuneration of judges)

Section 7 of the Principal Act is amended as follows:
(a) by omitting from subsection (1) "pursuant to subsection (3) " and substituting "under subsection (3) or (3A) ";
(b) by inserting in subsection (3) "and in accordance with this section" after "the financial year";
(c) by inserting the following subsections after subsection (3) :
(3A)  If the salary of the Chief Justice of South Australia or of the Chief Justice of Western Australia is varied as a consequence of a change in any applicable law relating to the superannuation entitlements of either Chief Justice, the Auditor-General must disregard the amount of that variation that in his or her opinion is attributable to that change in the law.
(3B)  For the purposes of subsection (3A) , the Auditor-General may seek advice from –
(a) the Secretary of the responsible Department in relation to the Judges' Contributory Pensions Act 1968 ; and
(b) a person or organisation appointed as Actuary for the purposes of the Retirement Benefits Act 1993 ; and
(c) any other person or organisation that the Auditor-General considers appropriate.
(3C)  Notwithstanding subsections (1) and (2) , a judge may elect, in writing to the Secretary, within one month after –
(a) the date of commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 or the date of his or her appointment, whichever is the later; or
(b) each succeeding period of 3 years after the relevant date applicable under paragraph (a)  –
that the salary determined in accordance with this section may be provided –
(c) in part by the payment of salary to the judge; and
(d) in part by the payment of employer superannuation contributions to a complying superannuation scheme, which may include the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .
(3D)  If a judge elects to sacrifice some or all of his or her salary under subsection (3C)  –
(a) the election has effect from the date of the election or from a later date specified in the election for that purpose; and
(b) he or she is taken, for any purpose related to superannuation, to have received the salary determined in accordance with this section, notwithstanding the salary sacrifice.
(d) by omitting subsection (5) .

77.    Sections 8 , 8A , 8B and 8C inserted

After section 7 of the Principal Act , the following sections are inserted:

8.   Superannuation entitlements of judge appointed after 1 July 1999

(1)  This section applies only in respect of a person appointed as a judge after 1 July 1999.
(2)  Where a person is appointed as a judge after 1 July 1999 and before the transfer day –
(a) he or she is not eligible to become a member of the contributory scheme provided by the regulations under the Retirement Benefits Act 1993 ; and
(b) subject to subsection (4) , he or she is to be a member of the non-contributory scheme provided by those regulations; and
(c) references to an eligible employee in those regulations are to be read as including references to a judge; and
(d) the rate of contributions to be made in respect of the judge is 9% of the salary determined in accordance with section 7 ; and
(e) before the transfer day all such contributions are to be paid into a complying superannuation scheme nominated by the judge in accordance with subsection (4) or, if no such nomination is made, into an investment account provided by those regulations.
(3)  Where a person is appointed as a judge on or after the transfer day –
(a) he or she is not eligible to become a member of the contributory scheme provided by the regulations under the Retirement Benefits Act 1993 ; and
(b) subject to subsection (4) , he or she is to be a member of the accumulation scheme; and
(c) references to an employee in the Public Sector Superannuation Reform Act 1999 are to be read as including references to a judge; and
(d) the rate of contributions to be made in respect of the judge is 9% of the salary determined in accordance with section 7 of this Act.
(4)  A judge may elect, either before or after commencing the duties of that office, to become a member of a complying superannuation scheme that is not the non-contributory scheme referred to in subsection (2) or the accumulation scheme.
(5)  If a judge has become a member of a complying superannuation scheme that is not the non-contributory scheme or the accumulation scheme, he or she may at any time elect to become a member of the accumulation scheme instead.
(6)  Where a judge elects to become a member of a complying superannuation scheme that is not the non-contributory scheme referred to in subsection (2) or the accumulation scheme, the Secretary must, on being satisfied after making reasonable inquiries that the nominated scheme is a complying superannuation scheme, make contributions –
(a) at the rate of 9% of the salary determined in accordance with section 7 ; and
(b) in the manner required by the rules of that scheme and the requirements of the law of the Commonwealth.
(7)  An election under this section is to be made in writing to the Secretary.

8A.   Voluntary contributions and spouse contributions

A judge may elect, in writing to the RBF Board, to make voluntary contributions or spouse contributions to the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .

8B.   Lump sum benefit may be taken as allocated pension

Where a judge, his widow or her widower is in receipt of a lump sum benefit, he or she may elect to transfer all or part of that benefit to the accumulation scheme or an allocated pension account established by the regulations under the Retirement Benefits Act 1993 .

8C.   Appropriation

An amount payable under section 7 or 8 is payable out of the Consolidated Fund which, to the necessary extent, is appropriated accordingly.
PART 12 - Supreme Court Act 1959 Amended

78.   Principal Act

In this Part, the Supreme Court Act 1959 is referred to as the Principal Act.

79.    Section 3 substituted

Section 3 of the Principal Act is repealed and the following section is substituted:

3.   Interpretation

In this Act, unless the contrary intention appears –
accumulation scheme means the Tasmanian Accumulation Scheme established under the Public Sector Superannuation Reform Act 1999 ;
barrister means a barrister within the meaning of the Legal Profession Act 1993 ;
complying superannuation scheme has the same meaning as in the Superannuation Industry (Supervision) Act 1993 of the Commonwealth, as amended;
Court means the Supreme Court;
Master means the Master and Keeper of the Records mentioned in the Charter of Justice and includes an Acting Master;
RBF Board means the Retirement Benefits Fund Board continued in existence under section 7 of the Retirement Benefits Act 1993 ;
Registrar means the Registrar mentioned in the Charter of Justice;
Secretary means the Secretary of the Department;
transfer day means the day specified in a notice under section 7(5) of the Public Sector Superannuation Reform Act 1999 .

80.    Section 4 amended (Appointment of Master)

Section 4 of the Principal Act is amended by inserting after subsection (4) the following subsections:
(4A)  Notwithstanding subsection (4) , the Master may elect, in writing to the Secretary, within one month after –
(a) the date of commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 or the date of the Master's appointment, whichever is the later; or
(b) each succeeding period of 3 years after the relevant date applicable under paragraph (a)  –
that the salary determined in accordance with this section may be provided –
(c) in part by the payment of salary to the Master; and
(d) in part by the payment of employer superannuation contributions to a complying superannuation scheme, which may include the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .
(4B)  If the Master elects to sacrifice some or all of his or her salary in accordance with subsection (4A)  –
(a) the election has effect from the date of the election or from a later date specified in the election for that purpose; and
(b) the Master is taken, for any purpose related to superannuation, to have received the salary determined in accordance with subsection (4) , notwithstanding the salary sacrifice.

81.    Sections 4AA , 4AB and 4AC inserted

After section 4 of the Principal Act , the following sections are inserted in Part II:

4AA.   Superannuation entitlements of Master appointed after 1 July 1999

(1)  This section applies only in respect of a person appointed as Master after 1 July 1999.
(2)  Where a person is appointed as Master after 1 July 1999 and before the transfer day –
(a) he or she is not eligible to become a member of the contributory scheme provided by the regulations under the Retirement Benefits Act 1993 ; and
(b) subject to subsection (4) , he or she is to be a member of the non-contributory scheme provided by those regulations; and
(c) references to an eligible employee in those regulations are to be read as including references to the Master; and
(d) the rate of contributions to be made in respect of the Master is 9% of the salary determined in accordance with section 4(4) ; and
(e) before the transfer day all such contributions are to be paid into a complying superannuation scheme nominated by the Master in accordance with subsection (4) or, if no such nomination is made, into an investment account provided by the regulations under the Retirement Benefits Act 1993 .
(3)  Where a person is appointed as Master on or after the transfer day –
(a) he or she is not eligible to become a member of the contributory scheme provided by the regulations under the Retirement Benefits Act 1993 ; and
(b) subject to subsection (4) , he or she is to be a member of the accumulation scheme; and
(c) references to an employee in the Public Sector Superannuation Reform Act 1999 are to be read as references to the Master; and
(d) the rate of contributions to be made in respect of the Master is 9% of the salary determined in accordance with section 4(4) of this Act.
(4)  The Master may elect, either before or after commencing the duties of that office, to become a member of a complying superannuation scheme that is not the non-contributory scheme referred to in subsection (2) or the accumulation scheme.
(5)  If the Master has become a member of a complying superannuation scheme that is not the non-contributory scheme or the accumulation scheme, he or she may at any time elect to become a member of the accumulation scheme instead.
(6)  Where the Master elects to become a member of a complying superannuation scheme that is not the non-contributory scheme referred to in subsection (2) or the accumulation scheme, the Secretary must, on being satisfied after making reasonable inquiries that the nominated scheme is a complying superannuation scheme, make contributions –
(a) at the rate of 9% of the salary determined in accordance with section 4(4) ; and
(b) in the manner required by the rules of that scheme and the requirements of the law of the Commonwealth.
(7)  An election under this section is to be made in writing to the Secretary.

4AB.   Voluntary contributions and spouse contributions

The Master may elect, in writing to the RBF Board, to make voluntary contributions or spouse contributions to the accumulation scheme or an investment account established by the regulations under the Retirement Benefits Act 1993 .

4AC.   Lump sum benefit may be taken as allocated pension

Where the Master, his widow or her widower is in receipt of a lump sum benefit, he or she may elect to transfer all or part of that benefit to the accumulation scheme or an allocated pension account established by the regulations under the Retirement Benefits Act 1993 .

82.    Section 5HA inserted

After section 5H of the Principal Act , the following section is inserted in Part II:

5HA.   Transitional superannuation provision

(1)  Where a person was appointed as Master after 1 July 1999 and before the commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 , the amounts specified in subsection (4) are to be transferred to a complying superannuation scheme nominated by the Master, which may include an investment account established by the regulations under the Retirement Benefits Act 1993 .
(2)  The Master may make a nomination under subsection (1) to the Treasurer within one month after the commencement of the Superannuation (Parliament, Judiciary and Statutory Legal Officers) Reform Act 1999 but, if no such nomination is made within that period, the Master is taken to have elected to transfer the amounts specified in subsection (4) to an investment account established by the regulations under the Retirement Benefits Act 1993 .
(3)  The investment account referred to in subsection (2) is to be an account determined by the RBF Board.
(4)  The amounts to be transferred under this section are as follows:
(a) all contributions made by the Master under the Judges' Contributory Pensions Act 1968 , together with interest on those contributions at a rate determined by the Treasurer;
(b) with respect to the period from the commencement of his or her duties until the date on which the amount is transferred in accordance with subsection (2) , an amount equal to 9% of the salary of the Master determined in accordance with section 4(4) of this Act, together with interest on that amount at a rate determined by the Treasurer.
(5)  The amount specified in subsection (4)(a) is to be transferred from the Judges' Pension Fund established under section 9 of the Judges' Contributory Pensions Act 1968 and the amount specified in subsection (4)(b) is to be transferred from the Consolidated Fund which, to the necessary extent, is appropriated accordingly.
PART 13 - Retirement Benefits Regulations 1994 Amended

83.   Principal Regulations

In this Part, the Retirement Benefits Regulations 1994 are referred to as the Principal Regulations.

84.    Regulation 3A inserted

After regulation 3 of the Principal Regulations , the following regulation is inserted in Part 1:

3A.   Application of regulations

(1)  These regulations apply to –
(a) a person who after 1 July 1999 is first appointed as Governor; and
(b) a person who after 1 July 1999 is elected as a member of Parliament and to whom neither the Parliamentary Superannuation Act 1973 nor the Parliamentary Retiring Benefits Act 1985 applies; and
(c) a person who after 1 July 1999 is appointed as a judge or the Master of the Supreme Court; and
(d) a person who after 1 July 1999 is appointed as the Solicitor-General or the Director of Public Prosecutions; and
(e) persons employed by the State or State authorities; and
(f) in certain cases, the spouses and beneficiaries of any person referred to in paragraph (a) , (b) , (c) , (d) or (e) .
(2)  Nothing in subregulation (1) limits the effect of any Act which confers a right on any person to make contributions, or to transfer a lump sum benefit, to an investment account or an allocated pension account.

85.    Regulation 4 amended (Non-application of regulations)

Regulation 4(1) of the Principal Regulations is amended as follows:
(a) by omitting paragraph (a) ;
(b) by omitting paragraph (f) .

[Second reading presentation speech made in:

House of Assembly on 24 NOVEMBER 1999

Legislative Council on 30 NOVEMBER 1999]