Government Superannuation Fund Act 1956

1: Short Title and commencement
1: This Act may be cited as the Government Superannuation Fund Act 1956
2: This Act shall come into force on 1 April 1957. Section 1(1) amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976
1: Preliminary
2: Interpretation
1: In this Act, unless the context otherwise requires,— actuary
a: a person who is a Fellow of the New Zealand Society of Actuaries Incorporated; or
b: a person whom the Authority considers to have an equivalent professional qualification administration manager section 19 Appeals Board beneficiary benefit child section 5 Authority Commonwealth Consumers Price Index contributor contributory service
a: means any period in respect of which he or she has been, or is deemed by virtue of any enactment to have been, a contributor to the Fund, or to any Superannuation Fund abolished by the Superannuation Act 1947
b: does not include, for the purposes of calculating any allowance, annuity, refund, or other benefit, any period in respect of which any other allowance, annuity, refund, or other benefit has already been paid or is already being paid from the Fund, or any such abolished Fund, unless—
i: that other allowance, annuity, refund, or other benefit has been repaid to the Fund, or any such abolished Fund; or
ii: this Act otherwise provides or the Authority controlling authority
a: a contributor employed in the public service
b: a contributor employed in the education service, means the employer as defined in section 5
c:
ca: a contributor employed by the New Zealand Qualifications Authority continued by section 430
cb:
cc: a contributor employed by the Tertiary Education Commission continued by section 401
d:
e: a contributor employed in a State enterprise, means the chief executive of that enterprise:
ea: a contributor employed in a subsidiary of a State enterprise, means the chief executive of that subsidiary:
eb: a contributor employed in a Crown Research Institute, means the chief executive of that Crown Research Institute:
ec: a contributor employed in a Crown entity
f: a contributor employed in any other part of the State services, means the employing authority concerned:
g: any other contributor, means, subject to any other Act, the person out of whose money payments are required to be made in accordance with section 95(2) Crown entity subsidiary section 7 custodian section 19A(1) department education service section 10(7) endowed college or school financial year Fund Government service , or service as a member of the House of Representatives within the meaning of Part 6 , the health service, and the Niue Public Service; and, subject to section 2C(3) section 3 and also includes the Western Samoan Public Service in respect of service before the termination on 1 January 1962 of the Trusteeship Agreement for the Territory of Western Samoa; and also includes the service in any capacity of the Government of Western Samoa or of the Western Samoa Trust Estates Corporation in those cases where under section 4 the Government Superannuation Fund Amendment Act 1961 State Advances Corporation Act 1936 or a regular serviceman Part 3 Government Superannuation Fund Authority Authority section 15A Government Superannuation Fund Authority board board as referred to in section 15A(4) invest
a: enhancing or protecting the value of the Fund:
b: managing, or enabling the management of, the Fund investment manager section 19 liabilities medical practitioner section 114(1)﻿(a) member of the prisons service prisoners Minister partner spouse or partner property
a: choses in action and money:
b: goodwill:
c: rights, interests, and claims of every kind in or to property, whether arising from, accruing under, created or evidenced by, or the subject of, an instrument or otherwise, and whether liquidated or unliquidated, actual, contingent, or prospective rights salary
a: means the salary and wages paid regularly in return for services:
b: does not include bonus payments, payments for overtime, allowances paid for special work performed, the reimbursement of expenses, lump sum payments in lieu of notice, retiring gratuities, redundancy payments, and contributions paid for or in respect of employer contributions:
c: may include a period of paid leave, but only if it is paid before the contributor ceases Government service scheme service organisation spouse Authority subsidiary sections 5 to 8 Superintendent section 2C Government Superannuation Fund Amendment Act 2001
2: Subject to the consent of the Authority Government service
a: any training as the holder of a scholarship or bursary approved for the purposes of this paragraph by a controlling authority:
b: any training as a student at a library school:
c: any service or training performed or undergone by a contributor before or after he became a contributor:
d: any service in any of Her Majesty's forces: provided that this subsection shall not apply with respect to any contributor who retired before 5 December 1951.
2A: For the purposes of this Act, a student who is admitted to a teachers college in any division, except the Special Division, shall be deemed to become permanently employed in and appointed to the Government service on the date on which he is so admitted.
3: For the purposes of sections 52A 52B section 17 of the Government Superannuation Fund Amendment Act 1959
4: Any reference in this Act to a person again becoming a contributor to the Fund shall be read and construed as a reference to a person resuming contributions to the Fund. 1947 No 57 s 2 1948 No 79 ss 2, 3(1) 1950 No 94 s 2 1951 No 65 ss 2, 6 1953 No 61 s 2 1955 No 107 s 3 Section 2(1) actuary inserted 1 May 2011 section 82 Financial Markets Authority Act 2011 Section 2(1) administration manager inserted 1 October 1995 section 2(6) Government Superannuation Fund Amendment Act 1995 Section 2(1) Appeals Board inserted 2 October 2001 section 4(3)﻿(b) Government Superannuation Fund Amendment Act 2001 Section 2(1) appointed member repealed 1 October 1995 section 2(1) Government Superannuation Fund Amendment Act 1995 Section 2(1) beneficiary inserted 1 October 1995 section 2(6) Government Superannuation Fund Amendment Act 1995 Section 2(1) benefit inserted 1 October 1995 section 2(6) Government Superannuation Fund Amendment Act 1995 Section 2(1) Board repealed 2 October 2001 section 4(3) Government Superannuation Fund Amendment Act 2001 Section 2(1) child inserted 29 March 1985 section 2(1) Government Superannuation Fund Amendment Act 1985 Section 2(1) child amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 2(1) Consumers Price Index inserted 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 2(1) contributory service replaced 1 April 1988 section 5 Government Superannuation Fund Amendment Act 1988 Section 2(1) contributory service amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 2(1) controlling authority replaced 1 April 1988 section 87 State Sector Act 1988 Section 2(1) controlling authority amended 7 August 2020 section 135 Public Service Act 2020 Section 2(1) controlling authority replaced 2 October 2000 section 240 Employment Relations Act 2000 Section 2(1) controlling authority amended 7 August 2020 section 135 Public Service Act 2020 Section 2(1) controlling authority repealed 19 December 1989 section 31(1) State Sector Amendment Act (No 2) 1989 Section 2(1) controlling authority inserted 23 July 1990 section 50(1) Education Amendment Act 1990 Section 2(1) controlling authority amended 1 August 2020 section 668 Education and Training Act 2020 Section 2(1) controlling authority repealed 1 July 2017 section 161(2) Education (Update) Amendment Act 2017 Section 2(1) controlling authority inserted 1 January 2003 section 59 Education (Tertiary Reform) Amendment Act 2002 Section 2(1) controlling authority amended 1 August 2020 section 668 Education and Training Act 2020 Section 2(1) controlling authority repealed 9 June 1995 section 2(3) Government Superannuation Fund Amendment Act 1995 Section 2(1) controlling authority inserted 1 August 1990 section 2 Government Superannuation Fund Amendment Act (No 2) 1990 Section 2(1) controlling authority inserted 1 July 1992 section 46(1) Crown Research Institutes Act 1992 Section 2(1) controlling authority inserted 1 July 1992 section 46(1) Crown Research Institutes Act 1992 Section 2(1) controlling authority amended 25 January 2005 section 200 Crown Entities Act 2004 Section 2(1) controlling authority inserted 9 June 1995 section 2(4) Government Superannuation Fund Amendment Act 1995 Section 2(1) Crown entity subsidiary inserted 25 January 2005 section 200 Crown Entities Act 2004 Section 2(1) custodian replaced 2 October 2001 section 4(1) Government Superannuation Fund Amendment Act 2001 Section 2(1) education service replaced 2 October 2000 section 240 Employment Relations Act 2000 Section 2(1) education service amended 1 August 2020 section 668 Education and Training Act 2020 Section 2(1) financial year replaced 1 July 1992 section 2(2) Government Superannuation Fund Amendment Act (No 2) 1992 Section 2(1) Government service amended 1 July 2001 section 5(1) Tokelau Amendment Act 1999 Section 2(1) Government service amended 29 March 1985 section 2(2) Government Superannuation Fund Amendment Act 1985 Section 2(1) Government service amended 1 April 1984 Health Service Personnel Act 1983 Section 2(1) Government service amended 1 November 1976 section 2(3) Government Superannuation Fund Amendment Act 1976 Section 2(1) Government service amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976 Section 2(1) Government service amended 1 January 1967 section 733(4)﻿(a) Niue Act 1966 Section 2(1) Government service amended 1 January 1962 section 3 Government Superannuation Fund Amendment Act 1961 Section 2(1) Government Superannuation Fund Authority Authority inserted 2 October 2001 section 4(1) Government Superannuation Fund Amendment Act 2001 Section 2(1) Government Superannuation Fund Authority board board inserted 2 October 2001 section 4(1) Government Superannuation Fund Amendment Act 2001 Section 2(1) Government Superannuation Fund Authority board board amended 25 January 2005 section 200 Crown Entities Act 2004 Section 2(1) health service repealed 9 June 1995 section 2(5) Government Superannuation Fund Amendment Act 1995 Section 2(1) invest inserted 2 October 2001 section 4(1) Government Superannuation Fund Amendment Act 2001 Section 2(1) investment manager inserted 1 October 1995 section 2(6) Government Superannuation Fund Amendment Act 1995 Section 2(1) liabilities inserted 2 October 2001 section 4(1) Government Superannuation Fund Amendment Act 2001 Section 2(1) medical practitioner inserted 18 September 2004 section 175(1) Health Practitioners Competence Assurance Act 2003 Section 2(1) member of the prisons service replaced 1 October 1995 section 10(3) Department of Justice (Restructuring) Act 1995 Section 2(1) member of the prisons service amended 1 June 2005 section 206 Corrections Act 2004 Section 2(1) Minister inserted 1 October 1995 section 2(6) Government Superannuation Fund Amendment Act 1995 Section 2(1) partner inserted 26 April 2005 section 3 Government Superannuation Fund Amendment Act 2005 Section 2(1) property inserted 2 October 2001 section 4(1) Government Superannuation Fund Amendment Act 2001 Section 2(1) rights inserted 2 October 2001 section 4(1) Government Superannuation Fund Amendment Act 2001 Section 2(1) salary replaced 2 October 2001 section 4(2) Government Superannuation Fund Amendment Act 2001 Section 2(1) scheme inserted 1 October 1995 section 2(6) Government Superannuation Fund Amendment Act 1995 Section 2(1) spouse inserted 1 November 1976 section 2(1) Government Superannuation Fund Amendment Act 1976 Section 2(1) spouse amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 2(1) spouse repealed 29 March 1985 section 22(1) Government Superannuation Fund Amendment Act 1985 Section 2(1) State enterprise repealed 1 April 1988 section 6(3) Government Superannuation Fund Amendment Act 1988 Section 2(1) subsidiary inserted 2 October 2001 section 4(1) Government Superannuation Fund Amendment Act 2001 Section 2(1) Superintendent replaced 2 October 2001 section 4(1) Government Superannuation Fund Amendment Act 2001 Section 2(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 2(2A) inserted 29 March 1985 section 2(4) Government Superannuation Fund Amendment Act 1985 Section 2(3) inserted 14 December 1962 section 2(2) Government Superannuation Fund Amendment Act 1962 Section 2(3) amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976 Section 2(4) inserted 9 June 1995 section 2(8) Government Superannuation Fund Amendment Act 1995
2A: Application to certain employees of State enterprises
1: This section applies to every person—
a: who—
i: became at any time before 1 January 1988 an employee of a State enterprise that was named in Schedule 2
ii: becomes an employee of any other State enterprise, or of any subsidiary of any such State enterprise, at any time within 9 months of the date of establishment of that State enterprise; and
b: who was, immediately before becoming so employed, a contributor under this Act.
2: For the purposes of this section,—
a: date of establishment Gazette
b: State enterprise Schedule 2
c: subsidiary section 5
3: For the purposes of this Act,—
a: every person to whom this section applies shall be deemed to be employed in the Government service so long as that person continues to be employed by any State enterprise or any subsidiary of a State enterprise; and
b: this Act shall apply to that person in all respects as if service with any State enterprise or subsidiary of a State enterprise were Government service.
4: Except as provided in sections 61R 61S Section 2A replaced 1 August 1990 section 3 Government Superannuation Fund Amendment Act (No 2) 1990 Section 2A(2)﻿(c) replaced 5 December 2013 section 14 Companies Amendment Act 2013
2B: Application to certain employees of Crown Research Institutes
1: This section applies to every person—
a: who becomes an employee of a Crown Research Institute, or of any Crown entity
b: who was, immediately before becoming so employed, a contributor under this Act.
2: For the purposes of this section,—
a: date of establishment Gazette
b: Crown Research Institute Crown Research Institutes Act 1992
c:
3: For the purposes of this Act,—
a: every person to whom this section applies shall be deemed to be employed in the Government service so long as that person continues to be employed by any Crown Research Institute or any Crown entity
b: this Act shall apply to that person in all respects as if service with any Crown Research Institute or Crown entity
4: Except as provided in sections 61R 61S Crown entity Section 2B inserted 1 July 1992 section 46(1) Crown Research Institutes Act 1992 Section 2B(1)﻿(a) amended 25 January 2005 section 200 Crown Entities Act 2004 Section 2B(2)﻿(c) repealed 25 January 2005 section 200 Crown Entities Act 2004 Section 2B(3)﻿(a) amended 25 January 2005 section 200 Crown Entities Act 2004 Section 2B(3)﻿(b) amended 25 January 2005 section 200 Crown Entities Act 2004 Section 2B(4) amended 25 January 2005 section 200 Crown Entities Act 2004
2C: Superannuation rights of certain former employees of Tokelau Public Service
1: The Governor-General may from time to time, by Order in Council,—
a: recognise as a public sector employer for the purposes of this Act any body, institution, or office, in Tokelau:
b: recognise as public sector employers for the purposes of this Act bodies, institutions, or offices, in Tokelau of any kind or description:
c: revoke any order under paragraph (a) or paragraph (b).
2: Recognition takes effect on a day (before or after the commencement of that order) specified in the order concerned, and ceases on the revocation of that order.
3: This Act has effect as if employment of either of the following descriptions is Government service while employed by the Tokelau Public Service Employing Authority:
a: employment by a body or institution, or the holder of an office, for the time being recognised under subsection (1):
b: employment by a body or institution of a kind or description, or the holder of an office of a kind or description, for the time being recognised under subsection (1).
4: In subsection (3), the Tokelau Public Service Employing Authority
a: means the body or institution, or the holder of the office, recognised under section 2(1)
b: includes the successor for the time being of that body or institution, or the holder of that office, as employer for the Tokelau Public Service.
5: An order under this section is secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 2C inserted 1 July 2001 section 4 Tokelau Amendment Act 1999 Section 2C(5) inserted 28 October 2021 section 3 Secondary Legislation Act 2021 Government Superannuation Appeals Board Heading replaced 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995
3: Government Superannuation Appeals Board
1: For the purposes of this Act, there shall be a Board, to be called the Government Superannuation Appeals Board.
2: The Appeals Board section 5 Section 3 replaced 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 3(2) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001
3A: Membership
Section 3A repealed 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995
3B: Nomination of appointed members
Section 3B repealed 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995
3C: Term of office of appointed members
Section 3C repealed 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995
4: Function of
Appeals Board The function of the Appeals Board Authority section 19E sections 7 to 12C Section 4 replaced 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 4 heading amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 4 amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 4 amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
5: Appointment of members of
Appeals Board
1: The members of the Appeals Board Gazette
2: One member (or, if the Minister in his or her discretion so determines, 2 members) of the Appeals Board
3: One member of the Appeals Board
4: In making appointments, the Minister shall ensure that the members of the Appeals Board Appeals Board
5: One of the members of the Appeals Board Gazette Section 5 replaced 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 5 heading amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 5(1) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 5(2) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 5(3) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 5(4) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 5(5) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001
6: Term of office
1: Subject to subsections (2) and (3), each member of the Appeals Board
a: shall be appointed for a term not exceeding 3 years; and
b: may from time to time be reappointed.
2: The Minister may at any time remove a member of the Appeals Board
3: A member of the Appeals Board Section 6 replaced 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 6(1) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 6(2) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 6(3) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001
7: Appeals to
Appeals Board Any person who—
a: is or may be affected by a decision made by, or under the authority of, the Authority section 19E
b: disagrees with or is dissatisfied with that decision— may appeal to the Appeals Board Section 7 replaced 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 7 heading amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 7 amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 7(a) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
8: Way in which appeals to be made
1: Every appeal to the Appeals Board Authority
a: within 28 days of the person receiving written notice of the decision concerned (which notice shall give information as to the person's right to appeal); or
b: within such further time as the Appeals Board
2: Every appeal shall be accompanied by such fee (if any) as may be prescribed by regulations.
3: If an appeal is substantially allowed, the fee shall be refunded in full.
4: A notice of appeal may include any submissions relevant to the decision appealed against that the person wishes to make.
5: As soon as practicable after receiving a notice of appeal under this section, the Authority
a: deliver to the Appeals Board Authority
b: advise the appellant in writing of his or her rights under sections 9 10 Section 8 replaced 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 8(1) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 8(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 8(1)﻿(b) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 8(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 8(5)﻿(a) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 8(5)﻿(a) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
9: Right of appellant to receive evidence
1: The Appeals Board
a: send to the appellant, not less than 14 days before determining the appeal,—
i: a copy of the report by the Authority
ii: a copy of any other written evidence that has been received by the Appeals Board
b: send to the appellant, as soon as practicable after it is received, a copy of any other written evidence that is received by the Appeals Board
2: Section 17 Section 9 replaced 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 9(1) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 9(1)﻿(a)﻿(i) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 9(1)﻿(a)﻿(ii) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 9(1)﻿(b) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001
10: Right of appellant to be heard
The Appeals Board Section 10 replaced 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 10 amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001
11: Determination of appeals
1: Every appeal to the Appeals Board
a: shall be determined as soon as practicable; and
b: shall be determined by the Appeals Board Authority
2: The Appeals Board Section 11 replaced 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 11(1) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 11(1)﻿(b) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 11(1)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 11(2) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001
12: Matters to be taken into account on appeal
1: The Appeals Board must—
a: act in accordance with the statement of policies, unless the Appeals Board considers that it is inappropriate to do so in the particular circumstances of a case; and
b: take into account the interests of any person who has an interest in the matter that is the subject of the appeal (including, without limitation, the interests of the Crown and of any contributor, beneficiary, or controlling authority affected by the matter), to the extent that those interests are known to the Appeals Board.
2: In this section, statement of policies section 19F Government Superannuation Fund Amendment Act 2001 Section 12 replaced 2 October 2001 section 6 Government Superannuation Fund Amendment Act 2001
12A: Appeals Board
1: The Appeals Board Authority
2: Upon the written request of the appellant, the Appeals Board
3: No such request may be made more than 28 days after the notice in writing of the decision is given to the appellant. Section 12A inserted 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 12A heading amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 12A(1) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 12A(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 12A(2) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001
12B: Decision on appeal to be final
Every determination of the Appeals Board section 12C Authority Section 12B inserted 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 12B amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 12B amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
12C: Stating case for High Court
1: The Appeals Board Authority Appeals Board
2: For that purpose, the Appeals Board
3: The Appeals Board Authority Appeals Board's
4: Every case stated for the opinion of the High Court under this section shall be heard and determined in accordance with rules of court. 1974 No 133 s 41 Section 12C inserted 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 12C(1) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 12C(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 12C(2) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 12C(3) amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 12C(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
12D: Further provisions relating to
Appeals Board The provisions set out in Schedule 3 Appeals Board Section 12D inserted 1 October 1995 section 3(1) Government Superannuation Fund Amendment Act 1995 Section 12D heading amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 12D amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Government Superannuation Fund
13: Government Superannuation Fund
1: There is hereby established a Fund to be called the Government Superannuation Fund.
2: The Fund is hereby declared to be the same Fund as the Government Superannuation Fund established under the Superannuation Act 1947. 1947 No 57 s 10
13A: Property of Fund
The Fund consists of—
a: the property and liabilities vested in the Authority by section 21A of the Government Superannuation Fund Amendment Act 2001
b: money payable into the Fund under section 14 Section 13A inserted 25 January 2005 section 200 Crown Entities Act 2004
14: Money payable into Fund
The following must from time to time be paid into the Fund:
a: the contributions from contributors as provided in this Act:
b: the amounts payable into the Fund under section 95
c: money accruing from the investment of the Fund:
d: any other money that may be lawfully payable into the Fund. 1956 No 47 s 14 Section 14 replaced 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
15: Money payable out of Fund
The following must from time to time be paid out of the Fund:
a: the benefits arising under this Act:
b: any other money that may be lawfully payable out of the Fund. 1956 No 47 s 15 Section 15 replaced 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Government Superannuation Fund Authority Heading inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
15A: Establishment of Government Superannuation Fund Authority
1: This section establishes the Government Superannuation Fund Authority (the Authority
2: The Authority is a Crown entity for the purposes of section 7
3: The Crown Entities Act 2004
4: The Government Superannuation Fund Authority board must have no less than 4, but no more than 7, members. Section 15A inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Section 15A(2) amended 25 January 2005 section 200 Crown Entities Act 2004 Section 15A(3) inserted 25 January 2005 section 200 Crown Entities Act 2004 Section 15A(4) inserted 25 January 2005 section 200 Crown Entities Act 2004
15B: Investment
1:
2:
3:
4: There are no restrictions on the Authority's investment powers, other than as provided by sections 15J 15K 15O
5: The Authority may not subscribe for, acquire, or hold any shares or other securities issued by a company unless—
a: the company is a Crown entity
b: the shares or other securities are an investment of the Fund; or
c: subsection (6) applies to the company.
6: The Authority may subscribe for, acquire, or hold any shares or other securities issued by a company if—
a: the company provides (or is to provide or has provided) to the Authority any services of a kind referred to in section 19(1)﻿(a) to (c)
b: every shareholder of the company is a company or other body corporate; and
c: the Crown controls the composition of a majority of the governing body of every shareholder.
7: This section is subject to section 15C
8: Subsection (5) applies despite sections 100 161 1993 No 105 s 16(1) Section 15B inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Section 15B heading replaced 25 January 2005 section 200 Crown Entities Act 2004 Section 15B(1) repealed 25 January 2005 section 200 Crown Entities Act 2004 Section 15B(2) repealed 25 January 2005 section 200 Crown Entities Act 2004 Section 15B(3) repealed 25 January 2005 section 200 Crown Entities Act 2004 Section 15B(5)﻿(a) amended 25 January 2005 section 200 Crown Entities Act 2004 Section 15B(8) inserted 25 January 2005 section 200 Crown Entities Act 2004
15C: Borrowing
1: The Authority may not, except with the approval of the Minister of Finance,—
a: borrow money (neither on behalf of the Authority nor in respect of the Fund); nor
b: mortgage or charge any of the real or personal property of the Fund, whether present or future, as security; nor
c: enter into an agreement constituting a derivative (within the meaning of section 8
2: The Minister's approval may be given for any class of transactions in subsection (1)﻿(a) to (c). Section 15C inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Section 15C(1)﻿(c) replaced 1 December 2014 section 150 Financial Markets (Repeals and Amendments) Act 2013
15D: Functions
1: The functions of the Authority are to manage and administer the Fund and the schemes in accordance with this Act.
2: The Authority is not a trustee, or a constructive trustee, in relation to the exercise of its functions or to any other matter (except as otherwise provided in section HR 4
3: The functions of the Authority include, if the Minister so directs in accordance with section 112
a: managed by the Crown or a Crown entity or an entity whose board is appointed by the Crown; and
b: approved by the Minister for that purpose.
4: Those services may be provided on any terms and conditions that the Authority's board thinks fit, but must not place or have the potential to place a liability or a contingent liability on the Fund. Section 15D inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Section 15D(2) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007 Section 15D(3) amended 25 January 2005 section 200 Crown Entities Act 2004
15E: Funding of administrative expenses of Authority
1: The expenses of the Authority relating to the management and administration of the Fund and the schemes—
a: are to be paid out of the Fund; and
b: are to be recovered under section 95
2: The portion of the expenses attributable to all persons who are currently contributing to the Fund is to be recovered, each financial year, out of the money from which the salaries of those contributors are paid.
3: The portion of the expenses attributable to all persons who are currently contributing to the Fund includes estimates of all future expenses attributable to those contributors once they cease to be contributors.
4: The portion of the expenses attributable to any other person is to be recovered, each financial year, from the Crown.
5: Section 95
6: The Authority may determine the basis on which expenses are apportioned under that section, but the determination has no effect unless the Authority, after receiving advice from an actuary,
7: In this section, expenses
a: any fees payable under section 19 section 19A
b: all remuneration and expenses of board members and employees of the Authority; and
c: any other expenses incurred by or on behalf of the Authority. Section 15E inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Section 15E(6) amended 1 May 2011 section 82 Financial Markets Authority Act 2011
15F: Auditor-General to be auditor of Authority
Section 15F repealed 25 January 2005 section 200 Crown Entities Act 2004 Board of Authority Heading inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
15G: Role of board of Authority
Section 15G repealed 25 January 2005 section 200 Crown Entities Act 2004
15H: Membership of board
Section 15H repealed 25 January 2005 section 200 Crown Entities Act 2004
15I: Further provisions applying to board
1: Schedule 4
2: Section 15I inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Section 15I(2) repealed 25 January 2005 section 200 Crown Entities Act 2004 Investment of Fund Heading inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
15J: Investment of Fund
1: The Authority is responsible for investing the Fund.
2: The Authority must invest the Fund on a prudent, commercial basis and, in doing so, must manage and administer the Fund in a manner consistent with—
a: best-practice portfolio management; and
b: maximising return without undue risk to the Fund as a whole; and
c: avoiding prejudice to New Zealand's reputation as a responsible member of the world community. Section 15J inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
15K: No controlling interests
1: The Authority must use its best endeavours to ensure that the Fund does not control any other entity or hold a percentage of the voting rights in any other entity that would require it to seek control of that entity.
2: If a contravention of subsection (1) arises (through inadvertence or otherwise), the Authority must take all reasonable steps to remedy the default as soon as practicable.
3: For the purposes of this Act, an entity is controlled by the Fund if—
a: the entity is a subsidiary of the Fund; or
b: the Fund controls the entity within the meaning of any relevant section 5
c: the Fund can control directly or indirectly the composition of the board of the entity within the meaning of sections 7 8 Companies Act 1993
4: This section limits section 15B(5)﻿(b) section 15B(5)﻿(a) or (c)
5: In this section, Fund Section 15K inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Section 15K(3)﻿(b) amended 1 April 2014 section 126 Financial Reporting (Amendments to Other Enactments) Act 2013 Section 15K(3)﻿(b) amended 1 July 2011 section 12 Financial Reporting Amendment Act 2011
15L: Establishment of investment policies, standards, and procedures
1: The Authority must establish, and adhere to, investment policies, standards, and procedures for the Fund that are consistent with its duty to invest the Fund on a prudent, commercial basis, in accordance with section 15J
2: The Authority must review those investment policies, standards, and procedures for the Fund at least annually. Section 15L inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
15M: Contents of statements of investment policies, standards, and procedures
A statement of investment policies, standards, and procedures must cover (but is not limited to)—
a: the classes of investments in which the Fund is to be invested and the selection criteria for investments within those classes; and
b: the determination of benchmarks or standards against which the performance of the Fund as a whole, classes of investment, and individual investments will be assessed; and
c: standards for reporting the investment performance of the Fund; and
d: ethical investment, including policies, standards, or procedures for avoiding prejudice to New Zealand's reputation as a responsible member of the world community; and
e: the balance between risk and return in the overall Fund portfolio; and
f: the Fund management structure; and
g: the use of options, futures, and other derivative financial instruments; and
h: the management of credit, liquidity, operational, currency, market, and other financial risks; and
i: the retention, exercise, or delegation of voting rights acquired through investments; and
j: the method of, and basis for, valuation of investments that are not regularly traded at a public exchange; and
k: prohibited or restricted investments or any investment constraints or limits. Section 15M inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
15N: Forecast financial statements
The forecast financial statements of the Authority prepared each financial year under section 149G of the Crown Entities Act 2004
a: a statement of the board's expectations about the performance of the Fund over the next financial year, in sufficient detail to enable meaningful assessment against those expectations after the end of that financial year; and
b: a statement of the key risks to the performance of the Fund over the coming year and the actions being taken by the board to manage those risks; and
c: forecast financial statements of the Fund for the next financial year, including a statement of accounting policies. Section 15N inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Section 15N heading replaced 1 July 2014 section 72 Crown Entities Amendment Act 2013 Section 15N amended 1 July 2014 section 72 Crown Entities Amendment Act 2013 Section 15N amended 25 January 2005 section 200 Crown Entities Act 2004
15O: Ministerial directions relating to investment of Fund
1: The Minister may, after consultation with the Authority, direct the Authority, in investing the Fund,—
a: to meet the Government's expectations as to the Fund's performance, including the Government's expectations as to risk and return:
b: not to invest in a specified investment or class of investments to which the Crown already has a direct or indirect exposure, for the purpose of limiting that exposure.
1A: Despite section 104
2: The Minister must not give a direction that is inconsistent with the Authority's duty to invest the Fund on a prudent, commercial basis, consistent with best-practice portfolio management.
3: The Authority must notify the Minister how it proposes to give effect to any direction.
4:
5: Nothing in this section limits section 147 Section 15O inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Section 15O(1A) inserted 25 January 2005 section 200 Crown Entities Act 2004 Section 15O(4) repealed 25 January 2005 section 200 Crown Entities Act 2004 Section 15O(5) inserted 25 January 2005 section 200 Crown Entities Act 2004 Further provisions relating to Fund Heading inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
16: Reporting by Authority on Fund
1: The Authority must report to the Minister on the Fund at those intervals that the Minister may require.
2: The Authority's report must include any information that the Minister may require. Section 16 replaced 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
16A: Interest on money held in error
Section 16A repealed 1 October 1995 section 4 Government Superannuation Fund Amendment Act 1995
17: Property to be held for paying benefits
1: All property comprising the Fund must be held for the purpose of paying the benefits that are payable under this Act.
2: This section does not prevent the Authority from making a payment out of the Fund for the purpose of carrying out its functions. Section 17 replaced 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
18: Interest on money held in error
1: This section applies if the Authority pays interest, out of the Fund, on any money held in error in the Fund.
2: The interest must be at a rate calculated using a method that has been determined by the Authority
3: The Authority may not make a determination under this section unless the Minister has approved the proposed method.
4: A determination under this section is secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication The maker must publish it in the Gazette LA19 ss 73 74(1)﻿(a) cl 14 Presentation It is not required to be presented to the House of Representatives because a transitional exemption applies under Schedule 1 LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 18 replaced 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Section 18(2) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 18(3) inserted 28 October 2021 section 3 Secondary Legislation Act 2021 Section 18(4) inserted 28 October 2021 section 3 Secondary Legislation Act 2021 Administration managers, investment managers, other service providers, and custodians Heading replaced 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
19: Administration and investment management and other service providers
1: The Authority may appoint, on any terms and conditions that the Authority thinks fit, 1 or more persons (including any department) to undertake each of the following functions:
a: the administration of the schemes:
b: the investment of any part of the Fund:
c: the provision of secretariat or other services to the Authority.
2: Different persons may be appointed in respect of different schemes or different parts of the Fund.
3: The Authority must specify, in each instrument of appointment, the powers and rights of the person appointed (including, without limitation, the extent of that person's power to delegate any of those powers and rights).
4: This section does not limit section 15B or sections 16 17 Section 19 replaced 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Section 19(4) amended 25 January 2005 section 200 Crown Entities Act 2004
19A: Custodianship of Fund
1: The Authority may appoint a person or persons (including any department) to act as custodian of the Fund, or any part of the Fund.
2: A custodian so appointed must hold the property of the Fund, or that part of the property of the Fund in respect of which they have been appointed, in their name or, if the Authority authorises it, in the name of 1 or more nominees.
3: An appointment may be on any terms and conditions that the Authority thinks fit.
4: The Authority must specify, in each instrument of appointment, the powers and rights of the person or persons appointed (including, without limitation, the extent of that person's powers to delegate any of those powers and rights).
5: This section does not limit section 15B or sections 16 17 Section 19A replaced 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Section 19A(5) amended 25 January 2005 section 200 Crown Entities Act 2004 Performance reviews Heading inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
19B: Performance reviews
1: From time to time, there must be conducted a review of how effectively and efficiently the Authority is performing its functions under section 15D
2: The first performance review must be conducted no later than 5 years after the operative date.
3: Subsequent performance reviews must be conducted at intervals that are no more than 5 years apart (to be set by the Minister).
4: The Minister must set the terms of reference for the review, which must include (without limitation) requirements that the reviewer form an opinion about—
a: whether or not the investment policies, standards, and procedures established by the Authority are appropriate to the Fund; and
b: whether or not the investment policies, standards, and procedures established by the Authority have been complied with in all material respects; and
c: the investment performance of the Fund.
5: Every performance review must be conducted by an independent person appointed by the Minister.
6: Every person who conducts a performance review must, as soon as practicable after conducting it,—
a: prepare a written report on the conclusions reached and recommendations formulated as a result of conducting it; and
b: give copies of the report to the Minister and the Authority.
7: The Minister must present a copy of the report to the House of Representatives as soon as practicable after receiving it.
8: The costs of conducting a performance review must be met out of money appropriated by Parliament for the purpose. Section 19B replaced 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001 Provisions relating to schemes Heading inserted 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
19C: Payment of administration expenses, etc
Section 19C repealed 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
19D: Powers in relation to Fund and schemes
Section 19D repealed 2 October 2001 section 7(1) Government Superannuation Fund Amendment Act 2001
19E: Discretionary powers of
Authority
1: If any question arises under this Act as to—
a: whether any person is employed in the Government service; or
b: whether any person is a contributor, or is entitled to resume contributions, to the Fund; or
c: the period of contributory service, amount of salary, amount of contributions, or amount of retiring allowance of any contributor; or
d: whether any retirement is compulsory or is due to misconduct; or
e: whether or not any period of employment is on a full-time basis for the purposes of this Act, or as to the proportion of any part-time employment to full-time employment; or
f: any other matter whatsoever in respect of a scheme,— the question shall be determined by the Authority
2: The Authority its Authority
a: fixing or limiting the period or periods in respect of which a contributor is to be permitted to contribute to the Fund:
b: fixing the contributions payable in respect of any period for which no salary is payable:
c: fixing the payments (if any) to be made to the Fund by a contributor in addition to his or her contributions.
3: Notwithstanding anything to the contrary in this Act, but subject to the consent of the Authority
4: Notwithstanding anything to the contrary in this Act, the Authority 1956 No 47 s 11 Section 19E inserted 1 October 1995 section 4 Government Superannuation Fund Amendment Act 1995 Section 19E heading amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 19E(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 19E(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 19E(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 19E(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
19F: Statement of policies and exercise of discretionary powers
1: The Authority must, when exercising its discretionary powers in relation to the schemes,—
a: act in accordance with the statement of policies, unless the Authority considers that it is inappropriate to do so in the particular circumstances of a case; and
b: take into account the interests of any person who has an interest in the matter (including, without limitation, the interests of the Crown and of any contributor, beneficiary, or controlling authority affected by the matter), to the extent that those interests are known to the Authority.
2: If the Authority proposes to make any change to the published statement of policies, it must—
a: consult with organisations that, in the Authority's view, have or are likely to have, or are representative of persons who have or are likely to have, an interest in the proposed change; and
b: republish the statement of policies, or the part of the statement of policies affected by the change, in whatever manner the Authority considers appropriate; and
c: send a copy of the republished statement of policies to the Appeals Board.
3: In this section, statement of policies Government Superannuation Fund Amendment Act 2001 Section 19F replaced 2 October 2001 section 8 Government Superannuation Fund Amendment Act 2001
19G: Delegation of Superintendent's functions or powers
Section 19G repealed 2 October 2001 section 9 Government Superannuation Fund Amendment Act 2001
19H: Application of Part 4 of Financial Markets Conduct Act 2013
Each of the schemes must be treated for the purposes of this Act and any other Act as if it is registered on the register of managed investment schemes under the Financial Markets Conduct Act 2013 Part 4 Section 19H replaced 1 December 2014 section 150 Financial Markets (Repeals and Amendments) Act 2013
19I: Rights to information
1: Each contributor shall have the right, upon request to the Authority
2: Each contributor and each beneficiary shall have the right, upon request to the Authority section 93B
3: No person shall be charged a fee for exercising any such right, except that if a person makes the same request more frequently than once every 12 months, then the Authority its 1989 No 10 s 17 Section 19I inserted 1 October 1995 section 4 Government Superannuation Fund Amendment Act 1995 Section 19I(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 19I(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 19I(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
2: Government service superannuation
20: This Part not to apply to certain persons
The provisions of this Part shall not apply to the following persons:
a: members of the Parliament of New Zealand Part 6
b: Judges and the Solicitor-General except as provided in Part 4 Part 5
c:
d: members of the regular forces except as provided in Parts 3 3A
e: persons entitled under any other Act to receive pensions on retirement from the Government service:
f: persons remunerated by fees or commission and not by wages or salary:
g: persons contributing under Part 2A 1947 No 57 s 17 1948 No 79 s 4 Section 20(a) amended 1 January 1987 section 29(2) Constitution Act 1986 Section 20(b) replaced 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 20(c) repealed 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 20(d) replaced 25 December 1986 section 6 Government Superannuation Fund Amendment Act 1986 Section 20(g) inserted 29 March 1985 section 3 Government Superannuation Fund Amendment Act 1985 Contributors
21: Contributors to the Fund
1: The following persons shall be contributors to the Fund:
a: all persons who were contributors to the Fund immediately before the commencement of this Act:
b: all persons who elect in accordance with this Part to become contributors to the Fund:
c: all persons who are by this Part required or declared to be contributors to the Fund.
2: Every person who is at any time a contributor to the Fund shall continue to be a contributor until he dies, or retires from the Government service, or ceases in accordance with section 28
3: Notwithstanding anything to the contrary in any enactment in force before the date of the commencement of this Act, no person who is employed in the Government service on or after that date, and is not for the time being a contributor to the Fund, shall become a contributor to the Fund except in accordance with this Part. 1947 No 57 s 18
22: Election by employee to become a contributor
1: Subject to the provisions of this Part, any person who for the time being is employed in the Government service and is not a contributor to the Fund may elect to become a contributor to the Fund—
a: from the date of his election; or
b: from the commencement of the period of his continuous service in the Government service immediately preceding the date of his election; or
c: from any date during the period of that prior continuous service: provided that no election shall be made under this section by any person who is not permanently employed or by any person who is employed otherwise than on a full-time basis or who has been so employed for any part of the period of that prior continuous service for which he wishes to elect to become a contributor Authority provided also that, except with the consent of the Authority person
1A: No person shall be entitled to make any election under subsection (1) after 30 April 1985.
2: Section 35 section 8 the Government Superannuation Fund Amendment Act 1962
a: was over the age of 40 years on the said 1 April 1962; and
b: commenced her permanent employment in the Government service before 1 October 1961. 1947 No 57 s 19 Section 22(1) first proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 22(1) first proviso amended 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 22(1) second proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 22(1) second proviso amended 14 December 1962 section 4(1)﻿(a) Government Superannuation Fund Amendment Act 1962 Section 22(1) second proviso amended 14 December 1962 section 4(1)﻿(b) Government Superannuation Fund Amendment Act 1962 Section 22(1A) inserted 29 March 1985 section 4 Government Superannuation Fund Amendment Act 1985 Section 22(2) inserted 14 December 1962 section 4(2) Government Superannuation Fund Amendment Act 1962 Section 22(2) amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976
22A: Compulsory contribution requirements
Section 22A repealed 29 March 1985 section 5 Government Superannuation Fund Amendment Act 1985
22B: Locally engaged staff of New Zealand High Commission in United Kingdom
Section 22B repealed 1 August 1990 section 4(1) Government Superannuation Fund Amendment Act (No 2) 1990
22BA: Locally engaged staff of New Zealand High Commission in United Kingdom may elect to become contributors under Part 2A
Section 22BA repealed 1 August 1990 section 4(1) Government Superannuation Fund Amendment Act (No 2) 1990
23: Contributor may elect to contribute in respect of any prior part of
1: Subject to the provisions of this Part, where any person is for the time being a contributor to the Fund and any period of his service section 27 and has never been included provided that, except with the consent of the Authority provided also that, except with the consent of the Authority
a: no person shall elect to contribute to the Fund in respect of any part of that period for which his employment was otherwise than on a full-time basis:
b: no person who is employed otherwise than on a full-time basis shall elect to contribute to the Fund in respect of any part of that period, whether or not his service was on a full-time basis during that part of that period.
2: For the purposes of this section, employment in the Post Office
3: Subject to the consent of the Authority section 78 of the Education Act 1914 section 19 of the Education Amendment Act 1920 Authority
4: Section 35 section 8 the Government Superannuation Fund Amendment Act 1962 1947 No 57 s 20 1948 No 79 s 5 Section 23 heading amended 4 October 1957 Government Superannuation Fund Amendment Act 1957 Section 23(1) amended 4 October 1957 Government Superannuation Fund Amendment Act 1957 Section 23(1) amended 4 October 1957 Government Superannuation Fund Amendment Act 1957 Section 23(1) first proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 23(1) first proviso amended 14 December 1962 section 5(1) Government Superannuation Fund Amendment Act 1962 Section 23(1) second proviso inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 23(1) second proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 23(2) amended 1 January 1960 Post Office Act 1959 Section 23(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 23(4) inserted 14 December 1962 section 5(2) Government Superannuation Fund Amendment Act 1962 Section 23(4) amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976
23A: Election to contribute in respect of notional service
1: Every contributor who is an employee of the public service within the meaning of the Public Service Act 2020 or who is an education board employee to whom this section applies period of notional service
a: 5 years in the case of a contributor who will have less than 35 years' contributory service on the date on which he attains the age of 60 years if he makes no election under this section:
b: the period necessary to give the contributor 40 years of contributory service on the date on which he attains the age of 60 years in the case of a contributor who will have 35 years or more contributory service on that date if he makes no election under this section.
2: Notwithstanding anything to the contrary in subsection (1), where any such employee is a contributor in respect of any period or periods of service or training included as Government service under paragraph (a) or paragraph (c) of subsection (2) of section 2, the maximum period of notional service specified in respect of that contributor under subsection (1) shall be reduced by the period or periods of that service or training for which he is a contributor.
3: Where any contributor who has elected under this section to contribute in respect of notional service subsequently elects to contribute in respect of any other period of service, the period for which he may so elect to contribute in respect of that other service shall be reduced, where necessary, to the extent that the maximum period of notional service specified under subsection (1) would have been reduced under this section had the election to contribute in respect of other service preceded the election to contribute in respect of notional service.
4: Any election under this section shall be made before the contributor attains the age of 50 years or before the expiration of 3 years from the date of his appointment to the public service provided that, where the contributor's current period of service in the public service
4A: An election under this section by an education board employee to whom this section applies shall be made before the contributor attains the age of 50 years or before the expiration of 3 years from the date of the commencement of his current period of employment by an education board, whichever is the earlier: provided that, where the contributor's current period of employment by an education board commenced before 1 December 1967, any election under this section shall be made before the date on which he attains the age of 40 years or 1 December 1970, whichever is the earlier.
5: The period of notional service covered by any election under this section shall be deemed immediately to precede the contributor's current period of contributory service and in respect of each day of the notional service the contributor shall contribute to the Fund upon such conditions as the Authority Authority
6: On the notification by the Authority Authority provided that, where any portion of the amount so payable is paid by such instalments, interest at such rate and calculated in such manner as the Authority
7: Section 35 section 8 Government Superannuation Fund Amendment Act 1962
8: The education board employees to whom this section applies shall be those employed under the Education Authorities Employment Regulations 1982 Section 23A inserted 4 December 1964 Government Superannuation Fund Amendment Act 1964 Section 23A(1) amended 7 August 2020 section 135 Public Service Act 2020 Section 23A(1) amended 24 November 1967 Government Superannuation Fund Amendment Act 1967 Section 23A(4) amended 7 August 2020 section 135 Public Service Act 2020 Section 23A(4) proviso amended 7 August 2020 section 135 Public Service Act 2020 Section 23A(4A) inserted 24 November 1967 Government Superannuation Fund Amendment Act 1967 Section 23A(5) replaced 25 December 1986 section 8 Government Superannuation Fund Amendment Act 1986 Section 23A(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 23A(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 23A(6) proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 23A(7) amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976 Section 23A(8) replaced 1 April 1988 section 87 State Sector Act 1988
24: Election to contribute in respect of previous contributory service
1: Subject to the provisions of this Part, any person who is for the time being a contributor to the Fund from the commencement of his current period of service in the Government service, and who was a contributor in respect of a previous period of service in the Government service which is not continuous with his current period and in respect of which he has not received any retiring allowance, may, with the consent of the Authority provided that no contributor shall be entitled to elect under this section to contribute to the Fund in respect of any period exceeding 1 year during which he was not employed in the Government service.
2: Section 35 section 8 the Government Superannuation Fund Amendment Act 1962 subsection (5) of the said section 35 1947 No 57 s 21 1948 No 79 s 6 Section 24(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 24(2) inserted 14 December 1962 section 6 Government Superannuation Fund Amendment Act 1962 Section 24(2) amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976
25: Election to contribute in respect of previous service as contributing employee under a National Provident Fund scheme
Subject to the provisions of this Part, any contributor to the Fund in respect of whom the Minister of Finance or a local authority or any other person has previously been a contributor to any superannuation scheme under the National Provident Fund Act 1950 Authority National Provident Fund Act 1950 provided that where under the provisions of this section a female contributor elects, on or after 1 April 1962, and whether before or after the enactment of this proviso, to contribute to the Fund from any date before the said 1 April 1962, she shall for the purposes of this Act be deemed—
a: to have been a contributor to the Fund during the period to which her election relates; and
b: to have received, as a result of the Government Service Equal Pay Act 1960 1947 No 57 s 22 Section 25 amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 25 proviso inserted 14 December 1962 section 7 Government Superannuation Fund Amendment Act 1962
26: General provisions as to elections to become contributors
1: No person shall be entitled to elect under this Part to become a contributor or to contribute to the Fund in respect of any period before the date of his attaining the age of 17 years: provided that this subsection shall not apply to any person who—
a: has been employed in the Government service continuously from a date before 1 January 1946; or
b: has become a contributor to the Fund, with the approval of the Appeals Board Superannuation Schemes Act 1976
2: No person shall be entitled to elect under this Part to become a contributor or to contribute to the Fund in respect of any period during which he was a defaulter within the meaning of the National Service Emergency Regulations 1940
3: No person shall be entitled to elect under this Part to become a contributor or to contribute to the Fund in respect of any previous period of service as a permanent member of the regular forces not earlier than 1 April 1946, unless he repays, without interest, the amount of any gratuity paid to him in respect of that previous period of service in accordance with a scale of pay coming into force on or after that date.
4: Every election under this Part shall be made in writing delivered to the Authority
5: Where any person elects under this Part to become a contributor or to contribute to the Fund in respect of any period before the date of his election he shall pay into the Fund within such time and in such manner as the Authority Authority provided that the Authority its provided also that all such periods and any earlier period of contributory service shall be added together to form one continuous period which shall be deemed immediately to precede the contributor's current period of contributory service and to form part thereof.
6: Where no actual liability has been imposed on the Fund by reason of an election made under this Part, the election may be revoked by writing delivered to the Authority Authority 1947 No 57 s 23 1948 No 79 s 7 1950 No 94 ss 4(1), 5(1), 6(1) Section 26(1) proviso replaced 1 November 1976 Government Superannuation Fund Amendment Act 1976 Section 26(1) proviso amended 2 October 2001 section 4(3)﻿(a) Government Superannuation Fund Amendment Act 2001 Section 26(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 26(5) replaced 1 April 1961 Government Superannuation Fund Amendment Act 1959 Section 26(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 26(5) first proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 26(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
27: Continuity of service
Where the Government service of any person has been interrupted (whether before or after the date of the commencement of the Government Superannuation Fund Amendment Act 1985 Authority Authority Section 27 replaced 29 March 1985 section 6 Government Superannuation Fund Amendment Act 1985 Section 27 amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
28: Right to cease to be contributor under Part 2
1: Any contributor may at any time deliver to the Authority on the expiration of the day on which the notice is received by the Authority
a: elects to receive from the Fund a refund without interest of the total amount of the contributor's contributions to the Fund (less any amounts already received by the contributor from the Fund); or
b: elects, subject to regulations made under section 97
i: a deferred pension; or
ii: a deferred lump sum,— in accordance with those regulations.
2:
3:
4: The contributor ceases to be a contributor to the Fund on the expiration of the day on which the notice is received by the Authority and, if the contributor elected to take a refund, that refund must be paid pursuant to the election as soon as practicable after that.
5: Notwithstanding anything to the contrary in this Act, nothing in this Part shall apply in respect of any period of Government service after the effective date of an election under subsection (1)﻿(b). Section 28 replaced 1 July 1991 section 5(1) Government Superannuation Fund Amendment Act (No 2) 1990 Section 28(1) amended 2 October 2001 section 10(1) Government Superannuation Fund Amendment Act 2001 Section 28(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 28(1)﻿(b) replaced 1 October 1995 section 5(1) Government Superannuation Fund Amendment Act 1995 Section 28(2) repealed 1 October 1995 section 5(2) Government Superannuation Fund Amendment Act 1995 Section 28(3) repealed 2 October 2001 section 10(2) Government Superannuation Fund Amendment Act 2001 Section 28(4) replaced 2 October 2001 section 10(2) Government Superannuation Fund Amendment Act 2001 Section 28(5) inserted 1 October 1995 Government Superannuation Fund Amendment Act 1995 Contributions
29: Contributions to be deducted from salary
1: The contribution to be made by a contributor shall be the following percentage of his salary, and shall be deducted from his salary and paid to the Fund as the salary becomes payable from time to time, that is to say:
a: unless the contributor (in accordance with subsection (4) of section 2 the Government Superannuation Fund Amendment Act 1969
i: 6% if his age does not exceed 30 years at the commencement of his contributory service:
ii: 7% if his age then exceeds 30 years but does not exceed 35 years:
iii: 8% if his age then exceeds 35 years but does not exceed 40 years:
iv: 9% if his age then exceeds 40 years but does not exceed 45 years:
v: 10% if his age then exceeds 45 years but does not exceed 50 years:
vi: 11% if his age then exceeds 50 years:
b: if the contributor (in accordance with subsection (4) of section 2 the Government Superannuation Fund Amendment Act 1969
i: 5% if his age does not exceed 30 years at the commencement of his contributory service:
ii: 6% if his age then exceeds 30 years but does not exceed 35 years:
iii: 7% if his age then exceeds 35 years but does not exceed 40 years:
iv: 8% if his age then exceeds 40 years but does not exceed 45 years:
v: 9% if his age then exceeds 45 years but does not exceed 50 years:
vi: 10% if his age then exceeds 50 years.
c:
d:
e:
f:
2: For the purposes of this section a contributor's age shall be deemed to exceed 30 years on and after the 30th anniversary of his birth, and the other ages referred to in this section shall be calculated respectively in the same manner.
3: For the purposes of this section and of sections 19 20 the Government Superannuation Fund Amendment Act 1962 Authority 1947 No 57 s 26 Section 29(1)﻿(a) replaced 18 September 1969 section 2(1) Government Superannuation Fund Amendment Act 1969 Section 29(1)﻿(a) amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976 Section 29(1)﻿(b) replaced 18 September 1969 section 2(1) Government Superannuation Fund Amendment Act 1969 Section 29(1)﻿(b) amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976 Section 29(1)﻿(c) repealed 18 September 1969 section 2(1) Government Superannuation Fund Amendment Act 1969 Section 29(1)﻿(d) repealed 18 September 1969 section 2(1) Government Superannuation Fund Amendment Act 1969 Section 29(1)﻿(e) repealed 18 September 1969 section 2(1) Government Superannuation Fund Amendment Act 1969 Section 29(1)﻿(f) repealed 18 September 1969 section 2(1) Government Superannuation Fund Amendment Act 1969 Section 29(3) inserted 1 April 1961 Government Superannuation Fund Amendment Act 1959 Section 29(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 29(3) amended 14 December 1962 section 27(2) Government Superannuation Fund Amendment Act 1962
30: Variable percentage scheme
1: For the purposes of this section and subsection (6) of section 22B standard rate of contribution section 29
2: Subject to subsection (4), any non-compulsory contributor whose standard rate of contribution would otherwise be greater than 6% of his salary may elect to contribute to the Fund on the basis of 6% of his salary. Every such election shall take effect on the date as at which the contributor becomes a contributor if it is made at the time when he elects to become a contributor, and in any other case shall take effect at the expiration of the 6 months commencing with the date of the receipt of the election by the Authority
3: Subject to subsection (4), any contributor who, under the provisions of this section or the corresponding provisions of any previous section or under the provisions of subsection (6) of section 22B Authority
4: Except with the consent of the Authority or to subsection (6) of section 22B
5: Where under the provisions of this section or the corresponding provisions of any previous section or under the provisions of subsection (6) of section 22B
6: Where a contributor who is contributing to the Fund under the provisions of this section or the corresponding provisions of any previous section or under the provisions of subsection (6) of section 22B
a: from the expiration of 6 months commencing on the date of receipt of the election, the contributor shall be deemed to have contributed at his standard rate during the period to which the election relates; and
b: the contributor shall pay into the Fund, within such time and in such manner as the Authority
7: Where any contributor was, at 31 March 1975, by reason of an election under the provisions of section 30 Section 30 replaced 1 November 1976 section 6 Government Superannuation Fund Amendment Act 1976 Section 30(1) amended 19 October 1978 Government Superannuation Fund Amendment Act 1978 Section 30(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 30(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 30(3) amended 19 October 1978 Government Superannuation Fund Amendment Act 1978 Section 30(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 30(4) amended 19 October 1978 Government Superannuation Fund Amendment Act 1978 Section 30(5) amended 19 October 1978 Government Superannuation Fund Amendment Act 1978 Section 30(6) amended 19 October 1978 Government Superannuation Fund Amendment Act 1978 Section 30(6)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
31: Other contributions
Section 31 repealed 29 March 1985 section 22(3) Government Superannuation Fund Amendment Act 1985
32: Contributions while salary temporarily stopped
Where the salary of a contributor is for any period temporarily stopped on the ground of ill health or for any other reason, or where for any period a contributor is on leave of absence without salary or at a reduced salary, or is not employed in the Government service but has not retired therefrom, he shall during that period continue to contribute to the Fund in such manner and to such extent as may be determined by the Authority 1947 No 57 s 28 Section 32 amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
33: Election to contribute on higher salary in case of reduction
1: Where for any reason other than misconduct a contributor's salary has been reduced (whether by reason of his transfer or appointment to another position or otherwise) he may, with the consent of his controlling authority immediately following the date of the reduction Authority Authority
1A: Where any election is made under this section after the date of the commencement of the Government Superannuation Fund Amendment Act 1985 Authority Authority, after receiving advice from an actuary, Authority
2: An election may be made under this section notwithstanding that the contributor may have been appointed to a position in the Government service under another controlling authority.
3: No contributor may make any election under this section following an interval during which he was not in the Government service, except with the consent of the Authority 1947 No 57 s 29 1951 No 65 s 5 Section 33(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 33(1) amended 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 33(1A) inserted 29 March 1985 section 8 Government Superannuation Fund Amendment Act 1985 Section 33(1A) amended 1 May 2011 section 82 Financial Markets Authority Act 2011 Section 33(1A) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 33(2) inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 33(3) inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 33(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Benefits of the Fund
34: Application of Fund
Section 34 repealed 1 October 1995 section 30 Government Superannuation Fund Amendment Act 1995
35: Retiring allowance
1: Every contributor to whom this section applies may at any time retire from the Government service, and shall after his or her retirement in any manner from the Government service be entitled to receive from the Fund an annual retiring allowance for the rest of his or her life.
1A: The amount of any such annual retiring allowance shall, except as provided in subsection (6), be the pension percentage of the contributor's annual salary calculated in accordance with this section and increased in accordance with subsection (1D).
1B: For the purposes of this section— appropriate fraction pension percentage P × (0.7 + (0.014 × t)) where— P is the appropriate fraction multiplied by the number of years (including fractions of a year) of contributory service: t is the number, if any, of years (including fractions of a year) by which the date on which the retiring allowance commences to be payable precedes 1 October 1999.
1C: Where a contributor's contributory service is or includes a period or periods of employment otherwise than on a full-time basis, the length of the contributory service shall be reduced proportionately to the extent that the Authority
1D: Every retiring allowance calculated in accordance with this section shall be increased by an amount equal to the amount of the retiring allowance that would be determined in accordance with subsections (1A) to (1C) if any period of contributory service in excess of 40 years were ignored in the calculation.
1E: For the purposes of subsection (1B), the contributory service of a contributor to the Fund under Part 2 section 21
2: The annual retiring allowance calculated under subsection (1) shall be reduced by the amount of any retiring allowance relating to a previous period of contributory service which he or she has surrendered under section 91
3: This section shall apply to the following persons:
a: every contributor whose age is not less than 65 years:
b: every contributor whose age is not less than 60 years and whose length of contributory service is not less than 40 years:
c: every contributor employed in the New Zealand Railways Corporation Police Act 1958 Part 2 Government Superannuation Fund Amendment Act 1962 or who became employed in the Public Service within the meaning of the State Services Act 1962 after 31 July 1964 or who became an education board employee to whom section 23A
d: every contributor whose retirement is considered by the Authority
i: if his or her age is not less than 60 years; or
ii: if his or her age is not less than 58 years and the length of his or her contributory service is not less than 40 years:
e: every contributor employed in the New Zealand Railways Corporation
f: every contributor
i: a contributor whose age is not less than 60 years; or
ii: a contributor whose age is not less than 55 years and whose length of contributory service is not less than 30 years; or
iii: a contributor whose length of contributory service is not less than 35 years; or
iv: a contributor whose age is not less than 50 years and whose length of contributory service is not less than 20 years: provided that this subparagraph shall not apply to any contributor unless he so consents in writing:
g: every contributor to whom this section is applied by the controlling authority, being a contributor who—
i: has contributory service of not less than 5 years, which shall have commenced before the coming into force of this paragraph; and
ii: has been employed in the Government service for a period of not less than 40 years; and
iii: has been compulsorily retired by his controlling authority.
4: This section shall also apply to every contributor who has been employed in the Government service continuously from a date before 1 January 1946, or whose period of contributory service commenced before that date, if the length of his or her contributory service is not less than 40 years.
5: Except as provided in subsection (2) of section 22 section 23 or subsection (7) of section 23A section 24
a: every female contributor whose age is not less than 55 years and whose contributory service commenced before 1 April 1962, being—
i: a female contributor whose age was not less than 55 years on 1 April 1962 or who attained that age at any time before 1 April 1965; or
ii: a female contributor whose age was not less than 45 years on 1 April 1962 and who, after attaining the age of 55 years, completed a period of contributory service additional to that which she had completed before attaining that age, which additional period was not less than the period between 1 April 1962 and the date on which she attained the age of 55 years; or
iii: a female contributor who, in the opinion of her controlling authority, received as a result of the Government Service Equal Pay Act 1960
iv: a female contributor who, in the opinion of her controlling authority, received as a result of the Government Service Equal Pay Act 1960 Government Service Equal Pay Act 1960 provided that the annual retiring allowance of a contributor to whom this section applies by reason only of this subparagraph shall be reduced as provided in subsection (6):
b: every female contributor whose length of contributory service is not less than 30 years and whose contributory service commenced before 1 April 1962, being—
i: a female contributor who had completed that length of contributory service on 1 April 1962 or who completed that length of contributory service at any time before 1 April 1965; or
ii: a female contributor whose length of contributory service on 1 April 1962 was not less than 20 years, and who, after completing 30 years of contributory service, completed a further period of contributory service not less than her period of contributory service
iii: a female contributor who, in the opinion of her controlling authority, received as a result of the Government Service Equal Pay Act 1960
iv: a female contributor who, in the opinion of her controlling authority, received as a result of the Government Service Equal Pay Act 1960 Government Service Equal Pay Act 1960 provided that the annual retiring allowance of a contributor to whom this section applies by reason only of this subparagraph shall be reduced as provided in subsection (6):
c: every female contributor whose contributory service commenced before 1 April 1962 and to whom this section is applied by her controlling authority, being—
i: a female contributor whose age on 1 April 1962 was not less than 50 years; or
ii: a female contributor whose age on 1 April 1962 was not less than 40 years and who, after attaining the age of 50 years, completed a period of contributory service additional to that which she had completed before attaining that age, which additional period was not less than the period between 1 April 1962 and the date on which she attained the age of 50 years.
5A: Subsection (5) shall apply, in relation to any female contributor who is a member of the Police of New Zealand, as if every reference, in subparagraphs (i), (ii), (iii), and (iv) of paragraph (a), in subparagraphs (i), (ii), (iii), and (iv) of paragraph (b), and in subparagraphs (i) and (ii) of paragraph (c), of the said subsection (5), to 1 April 1962, were a reference to 1 November 1965, and as if every reference in those subparagraphs to 1 April 1965 were a reference to 1 November 1968.
6: In any case where this section applies to any female contributor by reason only of the operation of subparagraph (iv) of paragraph (a), or subparagraph (iv) of paragraph (b), of subsection (5), the annual retiring allowance which the contributor is entitled to receive from the Fund after her retirement from the Government service shall be computed as provided in subsections (1) to (1E)
7: In the case of any contributor to whom this section applies by virtue of paragraph (f) or paragraph (g) Authority Authority
8: The Authority its
9: For the purposes of this section, a person whose Government service was interrupted for any term which included any part of the period commencing with 1 April 1961 and ending with 1 April 1962, but whose Government service is deemed under subsection (4) of section 11 section 27 Government Service Equal Pay Act 1960 Section 35 replaced 14 December 1962 section 8(1) Government Superannuation Fund Amendment Act 1962 Section 35(1) replaced 1 April 1990 section 11(1) Government Superannuation Fund Amendment Act 1990 Section 35(1A) inserted 1 April 1990 section 11(1) Government Superannuation Fund Amendment Act 1990 Section 35(1B) inserted 1 April 1990 section 11(1) Government Superannuation Fund Amendment Act 1990 Section 35(1C) inserted 1 April 1990 section 11(1) Government Superannuation Fund Amendment Act 1990 Section 35(1C) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 35(1D) inserted 1 April 1990 section 11(1) Government Superannuation Fund Amendment Act 1990 Section 35(1E) inserted 1 April 1990 section 11(1) Government Superannuation Fund Amendment Act 1990 Section 35(3)﻿(c) amended 1 April 1982 section 120(4) New Zealand Railways Corporation Act 1981 Section 35(3)﻿(c) amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976 Section 35(3)﻿(c) amended 24 November 1967 Government Superannuation Fund Amendment Act 1967 Section 35(3)﻿(c) amended 4 December 1964 Government Superannuation Fund Amendment Act 1964 Section 35(3)﻿(d) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 35(3)﻿(e) amended 1 April 1982 section 120(4) New Zealand Railways Corporation Act 1981 Section 35(3)﻿(f) amended 1 November 1976 section 7(1)﻿(a) Government Superannuation Fund Amendment Act 1976 Section 35(3)﻿(f)﻿(iii) amended 25 October 1963 Government Superannuation Fund Amendment Act 1963 Section 35(3)﻿(f)﻿(iv) inserted 25 October 1963 Government Superannuation Fund Amendment Act 1963 Section 35(3)﻿(g) inserted 1 November 1976 section 7(2) Government Superannuation Fund Amendment Act 1976 Section 35(5) amended 4 December 1964 Government Superannuation Fund Amendment Act 1964 Section 35(5)﻿(b)﻿(ii) amended 25 October 1963 Government Superannuation Fund Amendment Act 1963 Section 35(5A) inserted 24 November 1967 Government Superannuation Fund Amendment Act 1967 Section 35(6) amended 1 April 1990 section 11(2) Government Superannuation Fund Amendment Act 1990 Section 35(7) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 35(7) amended 1 November 1976 section 7(1)﻿(b) Government Superannuation Fund Amendment Act 1976 Section 35(8) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
36: Retiring allowance when contributor medically unfit for further duty
1: Every contributor who, before becoming entitled to a retiring allowance under section 35 Authority section 35
2: The Authority its
a: the contributor resumes employment, whether in the Government service or elsewhere, or becomes gainfully self-employed; or
b: the contributor, having ceased to be medically unfit for further duty, fails to accept any employment offered by a controlling authority and considered by the Authority
c: the Authority
d: the contributor fails without sufficient justification to submit himself for medical examination when and as often as required by the Authority
e: the Authority
2A: The Authority its
3: The provisions of subsection (2) shall not apply to any contributor after the contributor has attained the age of 60 years.
4: For the purposes of this Part a contributor shall be deemed to be medically unfit for further duty if on the certificate of at least 2 medical practitioners approved by the Authority Authority Authority
5: Any decision by the Authority section 45 1947 No 57 s 32 1955 No 107 s 9(1), (2) Section 36(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 36(2) replaced 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 36(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 36(2)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 36(2)﻿(c) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 36(2)﻿(d) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 36(2)﻿(e) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 36(2A) inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 36(2A) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 36(3) replaced 14 December 1962 section 9 Government Superannuation Fund Amendment Act 1962 Section 36(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 36(4) amended 29 March 1985 section 9 Government Superannuation Fund Amendment Act 1985 Section 36(5) inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 36(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 36(5) amended 29 March 1985 section 22(1) Government Superannuation Fund Amendment Act 1985
37: Increasing allowance for contributor retiring in consequence of injuries
1: Where any contributor to the Fund retires from the Government service as medically unfit for further duty in consequence of injuries suffered by that contributor in the execution of his or her duty, or where the death of a contributor is directly attributable to injuries suffered by the contributor in the execution of his or her duty, if the Authority a spouse or partner or Authority Authority
2: Any increase granted under this section may commence at the time of the contributor's retirement or death or at any time thereafter, and may be granted for a specified period or otherwise as the Authority Authority
3: In considering any application for any increase under this section the Authority a Crown Bank Account 1947 No 57 s 32A 1955 No 107 s 12(1) Section 37(1) replaced 14 December 1962 section 10 Government Superannuation Fund Amendment Act 1962 Section 37(1) amended 26 April 2005 section 5 Government Superannuation Fund Amendment Act 2005 Section 37(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 37(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 37(3) amended 25 January 2005 section 83(7) Public Finance Act 1989 Section 37(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
38: Computation of retiring allowances on average salary for last 5 years of service
1: For the purpose of computing the retiring allowance to be granted to a contributor, his annual salary shall be deemed to be the average rate of salary on the basis of which he contributed to the Fund during the 5 years immediately preceding his retirement, or, if the length of his contributory service is less than 5 years, then during his contributory service: provided that where by reason of age or infirmity the contributor's salary has been reduced (whether by reason of his transfer or appointment to another position or otherwise), his retiring allowance shall be computed on the average rate of salary on the basis of which he contributed to the Fund during the 5 years immediately preceding that reduction or transfer, or the 5 years immediately preceding his retirement, whichever of those average rates is the higher: provided further that, where the contributor was a contributor to the Government Railways Superannuation Fund at any time before 1 April 1948, his retiring allowance shall be computed on his annual rate of pay within the meaning of Part 3 of the Government Railways Act 1926, if computation under this proviso would increase the annual amount of the retiring allowance payable under paragraph (a) of subsection (1) of section 35 $300
2: In computing for the purposes of this section the average rate of salary on the basis of which any contributor has contributed to the Fund during any period, no account shall be taken of any interval or intervals in respect of which he has paid no contributions or has paid reduced contributions by reason of his having been temporarily out of employment or by reason of his salary having been temporarily stopped.
3: Where a contributor is employed otherwise than on a full-time basis, his annual salary for the purpose of computing the retiring allowance to be granted to him shall be deemed to be such an amount as the Authority provided that the contributions payable by the contributor under section 29 1947 No 57 s 33 1954 No 45 s 4(1) Section 38(1) second proviso repealed 1 April 1990 section 12 Government Superannuation Fund Amendment Act 1990 Section 38(3) inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 38(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
39: Proportionate reduction in contributory service if full contributions not paid
Section 39 repealed 29 March 1985 section 22(3) Government Superannuation Fund Amendment Act 1985
40: Election of variable retiring allowance to secure a level income
1: Subject to the provisions of this section, any contributor may, within the time and in the manner prescribed by this section, elect to surrender from any specified date a specified portion of the retiring allowance which, but for his election, he would be entitled to receive from the Fund on his retirement, in order to provide for payment to him from the Fund of an increased retiring allowance up to that specified date.
2: An election under this section may be for 1 reduction of the actual retiring allowance from 1 specified date or for successive reductions from 2 or more specified dates.
3: The maximum amount or proportion of his retiring allowance that any contributor may surrender on making an election under this section may be fixed by regulations, and if not so fixed may be determined by the Authority
4: Nothing in the foregoing provisions of this section shall apply with respect to a contributor who retires on the ground of being medically unfit for further duty. Before the Authority it its
5: No retiring allowance shall be granted in accordance with this section of an amount that is calculated to impose any additional liability on the Fund, and every such retiring allowance shall, in accordance with regulations in that behalf, be computed as the actuarial equivalent of the retiring allowance to which the contributor would have been entitled if he had not made an election under this section.
6: Every election under this section shall be in writing delivered to the Authority
7: An election under this section may be made—
a: at any time within the 3 months immediately preceding the retirement of the contributor, or at any time after retirement and before acceptance of the first instalment of the retiring allowance; or
b: with the consent of the Authority
8: More than 1 election may be made by a contributor under this section, except that second or subsequent elections may be made only with the consent of the Authority
9: A contributor may, with the consent of the Authority Authority
10: Where an election is cancelled, future payments of the retiring allowance shall, subject to any further election under this section, be paid at the rate at which they would have been payable if the election had not been made, with an adjustment calculated on actuarial principles in respect of the variation in the amount of the retiring allowance while the election was in force.
11: The Authority's Authority 1947 No 57 s 35 Section 40(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 40(4) replaced 4 December 1964 Government Superannuation Fund Amendment Act 1964 Section 40(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 40(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 40(7) replaced 1 July 1992 section 5 Government Superannuation Fund Amendment Act (No 2) 1992 Section 40(7)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 40(8) replaced 1 July 1992 section 5 Government Superannuation Fund Amendment Act (No 2) 1992 Section 40(8) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 40(9) replaced 1 July 1992 section 5 Government Superannuation Fund Amendment Act (No 2) 1992 Section 40(9) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 40(10) replaced 1 July 1992 section 5 Government Superannuation Fund Amendment Act (No 2) 1992 Section 40(11) inserted 1 July 1992 section 5 Government Superannuation Fund Amendment Act (No 2) 1992 Section 40(11) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
41: Election to receive refund of contributions instead of retiring allowance
1: A contributor who retires under circumstances entitling him to a retiring allowance may, at any time before accepting the first instalment of his retiring allowance, elect to accept a refund of the total amount of his contributions to the Fund (less any sums already received by him from the Fund) instead of his retiring allowance, in which case he shall be entitled to receive that refund accordingly without interest, but no further sum shall be payable out of the Fund in the event of his death.
2: Where the Authority section 36 section 69 section 42 1947 No 57 s 36 Section 41(2) inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 41(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
42: Refund of contributions on retiring before entitled to retiring allowance
1: Where before a contributor becomes entitled to a retiring allowance he retires from the Government service, whether voluntarily or otherwise, he shall be entitled to a refund of the total amount of his contributions to the Fund (less any sums already received by him from the Fund).
2: Except as hereinafter provided, every refund under this section shall be without interest.
3: Where the retirement of any contributor entitled to a refund under this section is compulsory for any reason other than misconduct, he shall be entitled, in addition to the refund, to receive a further sum by way of interest computed in the same manner as if the contributions from time to time paid by him (after deducting all sums from time to time received by him from the Fund) had been invested at compound interest with yearly rests at a rate calculated using a method that has been determined by the Authority ( see
4: All such interest shall be computed as if all moneys paid into or out of the Fund during any financial year have been so paid on 30 June
5: For the purposes of this Act no retirement of a contributor from the Government service shall be deemed to be compulsory merely because the contributor is deprived of the position held by him in that service if at any time within 3 months before the deprivation he has been offered and has failed or refused to accept some other position in the Government service which the controlling authority considers suitable for him at a salary not less than that of the position so held by him.
6: Where any money has been received, whether before or after the commencement of this subsection, from any person, and the money, for whatever reason, was received in error, the Authority its at a rate, and on a basis, calculated using a method that has been determined by the Authority ( see
7: The Authority may not make a determination under this section unless the Minister has approved the proposed method.
8: A determination under this section is secondary legislation ( see Part 3 1947 No 57 s 37 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication The maker must publish it in the Gazette LA19 ss 73 74(1)﻿(a) cl 14 Presentation It is not required to be presented to the House of Representatives because a transitional exemption applies under Schedule 1 LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 42(3) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 42(3) amended 2 October 2001 section 11(1) Government Superannuation Fund Amendment Act 2001 Section 42(4) amended 1 July 1992 section 6(1) Government Superannuation Fund Amendment Act (No 2) 1992 Section 42(6) inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 42(6) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 42(6) amended 2 October 2001 section 11(2) Government Superannuation Fund Amendment Act 2001 Section 42(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 42(7) inserted 28 October 2021 section 3 Secondary Legislation Act 2021 Section 42(8) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
43: Election to continue contributory service after retirement
1: Any contributor to the Fund may elect to continue to be a contributor after his retirement, if he retires from the Government service, whether voluntarily or otherwise, before he becomes entitled to a retiring allowance.
2: Every election under this section shall be made in writing delivered to the Authority
3: Every contributor who makes an election under this section shall continue to be a contributor to the Fund after his retirement—
a: until the date on which he elects to cease to be a contributor, which, except with the consent of the Authority
b: until the date on which he again becomes employed in the Government service; or
c: until the date of his death,— whichever date first occurs; and if the date specified in paragraph (a) first occurs it shall be deemed to be the date of his retirement.
4: The period during which any person continues to be a contributor under this section shall be deemed for the purposes of this Act to be contributory service, and he shall be deemed to receive during that period such salary as the Authority
5: In respect of his contributory service as aforesaid every contributor shall pay into the Fund within such time and in such manner as the Authority
a: the contributions payable by him under this Act; and
b: the amount by which those contributions are less than the amount certified by the Authority, after receiving advice from an actuary, or such lesser amount as the Authority
6: Except with the consent of the Authority 1947 No 57 s 58A 1953 No 61 s 7 Section 43(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 43(3)﻿(a) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 43(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 43(4) amended 14 December 1962 section 11 Government Superannuation Fund Amendment Act 1962 Section 43(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 43(5)﻿(b) amended 1 May 2011 section 82 Financial Markets Authority Act 2011 Section 43(5)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 43(5)﻿(b) amended 29 March 1985 section 10 Government Superannuation Fund Amendment Act 1985 Section 43(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
44: Re-employment of contributor after retiring on allowance
1: Where any person who has retired from the Government service on a retiring allowance is re-employed in the Government service he may again become a contributor to the Fund with the consent of the Authority Authority provided that where his retirement was on the ground of being medically unfit for further duty he may with the consent of the Authority
2: 1947 No 57 s 38 1948 No 79 s 9 1950 No 94 s 8 Section 44(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 44(1) proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 44(2) repealed 29 March 1985 section 22(3) Government Superannuation Fund Amendment Act 1985
45: Benefits where contributor under this Part dies and leaves spouse
or partner
1: Where any contributor under this Part dies before becoming entitled to a retiring allowance and leaves a spouse or partner or partner or partner
a: an annuity at—
i: one-half of the rate of the retiring allowance to which the contributor would have been entitled if the contributor had retired on the date of the contributor's death on the ground of medical unfitness for further duty, disregarding the effect of any election made under section 40 section 48
ii: whichever is the greater; or
b: the amount of the contributor's contributions to the Fund, less any amounts received by the contributor from the Fund during the contributor's lifetime.
2: Where any contributor under this Part dies, after becoming entitled to a retiring allowance and while still entitled to a retiring allowance, and leaves a spouse or partner who last became the spouse or partner of the contributor before the contributor became entitled to receive a retiring allowance, there is to be paid out of the Fund to the spouse or partner, at the election of the spouse or partner,—
a: an annuity at the greater of the following rates:
i: one-half of the rate of the retiring allowance to which the contributor was entitled at the date of the contributor's death, disregarding the effect of any election made under section 40 section 48
ii: the rate of $390 a year; or
b: the amount of the contributor's contributions to the Fund, less any amounts received by the contributor from the Fund during the contributor's lifetime.
3: Where any contributor under this Part dies and leaves a spouse or partner or partner or partner or partner
a: an annuity at the appropriate proportion of the retiring allowance to which the deceased contributor was entitled at the date of the contributor's death , disregarding the effect of any election made under section 40 section 48
i: 10% of that allowance where the contributor dies less than 2 years after the spouse or partner or partner
ii: 20% of that allowance where the contributor dies 2 or more years but less than 3 years after the spouse or partner or partner
iii: 30% of that allowance where the contributor dies 3 or more years but less than 4 years after the spouse or partner or partner
iv: 40% of that allowance where the contributor dies 4 or more years but less than 5 years after the spouse or partner or partner
v: 50% of that allowance where the contributor dies 5 or more years after the spouse or partner or partner
b: the amount of the contributor's contributions to the Fund, less any amounts received by the contributor from the Fund during the contributor's lifetime.
4: Every election under subsection (1), subsection (2), or subsection (3) shall be made in writing delivered to the Authority or partner
5: The entitlement of any spouse or partner relationship status or partner
6: On or after 1 July 2002, any person living at that date to whom the remarriage rule applies—
a: is entitled to an annuity under Part 2 Part 5 Part 6
b: is not entitled to an annuity for any period before 1 July 2002 during which the remarriage rule applied to that person.
6A: In subsection (6), the remarriage rule
a: section 45(5) and (6) section 4
b: the first proviso to section 79(1)﻿(a) section 3
c: the proviso appearing at the end of section 87(1)﻿(a) section 2
7: No person shall be entitled to receive more than 1 annuity under this section.
8: This section shall apply in respect of every contributor under this Part, whether the contributor died before the date of the commencement of the Government Superannuation Fund Amendment Act 1985
9: Where any person has received any payment under the first proviso to section 45(1)﻿(a)﻿(ii) section 46(1)﻿(a)﻿(ii) section 11
10: Nothing in this section shall apply in respect of any spouse of a contributor who died before 1 November 1976, unless that spouse was the wife or husband of the contributor at the date of the contributor's death. Section 45 replaced 29 March 1985 section 11 Government Superannuation Fund Amendment Act 1985 Section 45 heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 45(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 45(1)﻿(a)﻿(ii) amended 26 April 2005 section 6(1) Government Superannuation Fund Amendment Act 2005 Section 45(2) replaced 26 April 2005 section 6(2) Government Superannuation Fund Amendment Act 2005 Section 45(3) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 45(3)﻿(a) amended 1 April 1988 section 7 Government Superannuation Fund Amendment Act 1988 Section 45(3)﻿(a)﻿(i) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 45(3)﻿(a)﻿(ii) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 45(3)﻿(a)﻿(iii) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 45(3)﻿(a)﻿(iv) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 45(3)﻿(a)﻿(v) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 45(4) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 45(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 45(5) replaced 11 March 2003 section 4 Government Superannuation Fund Amendment Act 2003 Section 45(5) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 45(5) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005 Section 45(6) replaced 11 March 2003 section 4 Government Superannuation Fund Amendment Act 2003 Section 45(6A) inserted 11 March 2003 section 4 Government Superannuation Fund Amendment Act 2003
46: Refund of contributions where contributor under this Part dies without leaving spouse
or partner Where a contributor under this Part dies and leaves no spouse or partner
a: any amounts received by the contributor from the Fund during the contributor's lifetime; and
b: any amounts that have been paid or may become payable out of the Fund to or on behalf of any child of the contributor. Section 46 replaced 29 March 1985 section 11 Government Superannuation Fund Amendment Act 1985 Section 46 heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 46 amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005
47: Children's allowance
1: On or after 1 July 2002, where any contributor under this Part dies, whether before or after becoming entitled to a retiring allowance, and leaves a child or children under the age of 16 years, there must be paid out of the Fund to, or on behalf of, each child an allowance calculated under section 61Q(7)
1A: Without limiting its application, subsection (1)—
a: applies to any child to whom section 47(1) section 5
b: applies to any child to whom section 79(3) section 3 section 87(1)﻿(d) section 2
c: does not affect the entitlement of any child to be paid a children's allowance before 1 July 2002.
2: Where any child of a deceased contributor under this Part has attained the age of 16 years and would be entitled to an allowance under subsection (1) if that child had not attained that age, the Authority
a: for assisting in the education of that child up to the end of the calendar year in which the child attains the age of 18 years:
b: where the child has a physical or mental disability that prevents the child from earning a living, for such period as the Authority
3: Any money payable out of the Fund under this section to or on behalf of a child of a deceased contributor may, at the discretion of the Authority Authority Public Trust Public Trust
4: Any receipt given by an infant or any other person for any money paid under the authority of this section shall be a good discharge to the Authority
5: This section shall apply in respect of the child or children of every contributor under this Part, whether the contributor died before the date of the commencement of the Government Superannuation Fund Amendment Act 1985 Section 47 replaced 29 March 1985 section 11 Government Superannuation Fund Amendment Act 1985 Section 47(1) replaced 11 March 2003 section 5 Government Superannuation Fund Amendment Act 2003 Section 47(1A) inserted 11 March 2003 section 5 Government Superannuation Fund Amendment Act 2003 Section 47(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 47(2)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 47(3) amended 1 March 2002 section 170(1) Public Trust Act 2001 Section 47(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 47(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
48: Annual allowances to
surviving spouses, partners,
1: In this section— approved dependant Authority partner spouse
2:
3: Subject to the provisions of this section, any contributor may, within the time and in the manner prescribed by this section, elect to surrender a specified portion of the retiring allowance which, but for his election, he would be entitled to receive from the Fund on his retirement, in order to provide for payment from the Fund to his spouse, partner, Authority provided that in no case shall an annual allowance be granted to a spouse, partner, spouse, partner,
4: An election by a contributor to surrender portion of his retiring allowance in accordance with this section may be—
a: an absolute election to surrender portion of the retiring allowance:
b: a contingent election to surrender portion of the retiring allowance in the event of the contributor surviving the spouse, partner,
c: an absolute election, in accordance with paragraph (a), combined with a contingent election to surrender a further portion of the retiring allowance in the event of the contributor surviving the spouse, partner,
5: The maximum amount or proportion of his retiring allowance that any contributor may surrender on making an election under this section may be fixed by regulations, and if not so fixed, may be determined by the Authority
6: Nothing in the foregoing provisions of this section shall apply with respect to a contributor who retires on the ground of being medically unfit for further duty, and no election under this section shall be considered by the Authority it Authority
7: No retiring allowance or annual allowance shall be granted in accordance with this section of an amount that is calculated to impose any additional liability on the Fund, and every such retiring allowance and annual allowance that are granted to a contributor and to his spouse or partner
8: Any annual allowance granted in accordance with this section to the spouse or partner
9: On the death of a contributor who has made an election under this section, the following provisions shall apply:
a: the right of his spouse or partner
b: the right of his personal representatives to receive a refund in respect of his contributions to the Fund shall be deemed to have ceased and determined, except as otherwise provided in paragraph (c):
c: on the death of the contributor or on the death of the spouse or partner spouse or partner
10: Every election under this section shall be in writing delivered to the Authority
11: An election under this section may be made at any time within the 3 months immediately preceding the retirement of the contributor or may be made after his retirement and before he has accepted the first instalment of a retiring allowance:
11A: Despite subsection (11), if the contributor marries or enters into a civil union or a de facto relationship while in receipt of a retiring allowance, he or she may make an election under this section in favour of his or her spouse or partner at any time within 3 months after the date on which he or she marries or enters into the civil union or the de facto relationship.
12: Notwithstanding anything in subsection (11), but subject to the provisions of this subsection, any contributor who, by reason of age or length of service, is at any time entitled to retire on a retiring allowance or to give notice of his intention so to retire may, on production to the Authority
13: An election made by a contributor under subsection (12) shall not be revocable. In the event of the death of any such contributor before he has become entitled to a retiring allowance, his election shall operate in favour of the spouse or partner
14: 1957 No 47 s 42; 1955 No 107 s 10 Section 48 heading amended 26 April 2005 section 7(1) Government Superannuation Fund Amendment Act 2005 Section 48(1) approved dependant amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 48(1) partner inserted 26 April 2005 section 7(2) Government Superannuation Fund Amendment Act 2005 Section 48(1) spouse inserted 26 April 2005 section 7(2) Government Superannuation Fund Amendment Act 2005 Section 48(1) widow repealed 26 April 2005 section 7(2) Government Superannuation Fund Amendment Act 2005 Section 48(2) repealed 26 April 2005 section 7(3) Government Superannuation Fund Amendment Act 2005 Section 48(3) amended 26 April 2005 section 7(4) Government Superannuation Fund Amendment Act 2005 Section 48(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 48(3) proviso amended 26 April 2005 section 7(4) Government Superannuation Fund Amendment Act 2005 Section 48(4)﻿(b) amended 26 April 2005 section 7(5) Government Superannuation Fund Amendment Act 2005 Section 48(4)﻿(c) amended 26 April 2005 section 7(5) Government Superannuation Fund Amendment Act 2005 Section 48(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 48(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 48(7) amended 26 April 2005 section 7(6) Government Superannuation Fund Amendment Act 2005 Section 48(8) amended 26 April 2005 section 7(6) Government Superannuation Fund Amendment Act 2005 Section 48(9)﻿(a) amended 26 April 2005 section 7(6) Government Superannuation Fund Amendment Act 2005 Section 48(9)﻿(c) amended 26 April 2005 section 7(6) Government Superannuation Fund Amendment Act 2005 Section 48(10) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 48(11) proviso repealed 26 April 2005 section 7(7) Government Superannuation Fund Amendment Act 2005 Section 48(11A) inserted 26 April 2005 section 7(8) Government Superannuation Fund Amendment Act 2005 Section 48(12) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 48(13) amended 26 April 2005 section 7(6) Government Superannuation Fund Amendment Act 2005 Section 48(14) repealed 15 October 1959 Estate and Gift Duties Amendment Act 1959
49: Payments to personal representatives
Any money payable out of the Fund under the foregoing provisions to the personal representatives of a deceased contributor may, if no grant of probate or of letters of administration is obtained within 3 months after the death of the contributor, be paid to Public Trust 1947 No 57 s 43 Section 49 amended 1 March 2002 section 170(1) Public Trust Act 2001 Cook Islands Public Service, Niue Public Service Tokelau Heading amended 9 December 1976 Tokelau Amendment Act 1976 Heading amended 26 October 1967 Tokelau Amendment Act 1967 Heading amended 1 January 1967 Niue Act 1966
50: Provisions as to permanent officers becoming contributors
Section 50 expired 22 October 1995 section 6(2) Government Superannuation Fund Amendment Act 1995
50A: Members of Cook Islands Public Service may elect to become contributors under Part 2A
1: Any permanent officer of the Cook Islands Public Service who, immediately before 1 January 1987 was a contributor to the Fund under section 50 Authority Authority Part 2A
2: Every election under subsection (1) shall take effect on and from 1 January 1987 and the contributions payable by any contributor who makes such an election and the benefits payable in respect of contributions by that contributor shall be calculated accordingly.
3: Any person who, on or after 1 January 1987, is required pursuant to section 50 Part 2A
4: Part 2A
5: Notwithstanding any other provision of this section, no person shall be entitled to make an election under subsection (1) after 9 June 1995. Section 50A inserted 25 December 1986 section 10 Government Superannuation Fund Amendment Act 1986 Section 50A(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 50A(4) replaced 9 June 1995 section 7(1) Government Superannuation Fund Amendment Act 1995 Section 50A(5) inserted 9 June 1995 section 7(1) Government Superannuation Fund Amendment Act 1995
50B: Members of Niue Public Service and Tokelau Public Service may elect to become contributors under Part 2A
1: Any permanent officer of the Niue Public Service or the Tokelau Public Service who immediately before 1 August 1990 was a contributor to the Fund under section 50 Authority Authority Part 2A
2: Every election under subsection (1) shall take effect on and from 1 August 1990 and the contributions payable by any contributor who makes such an election and the benefits payable in respect of contributions by that contributor shall be calculated accordingly.
3: Any person who, on or after 1 August 1990, is required pursuant to section 50 Part 2A
4: Part 2A
a: section 61R
b: any such person who is at any time on leave of absence without salary may make an election as if section 88J
5: Notwithstanding any other provision of this section, no permanent officer of the Niue Public Service shall be entitled to make an election under subsection (1) after 9 June 1995.
6: Notwithstanding any other provision of this section, no permanent officer of the Tokelau Public Service shall be entitled to make an election under subsection (1) after 21 October 1995. Section 50B inserted 1 August 1990 section 7(1) Government Superannuation Fund Amendment Act (No 2) 1990 Section 50B(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 50B(5) inserted 9 June 1995 section 8(2) Government Superannuation Fund Amendment Act 1995 Section 50B(6) inserted 9 June 1995 section 8(2) Government Superannuation Fund Amendment Act 1995
51: Computation of contributory service
1: Subject to the provisions of this section, for the purpose of computing the length of contributory service of any employee of the Cook Islands Public Service or the Niue Public Service or the Tokelau any of those Services
2: The foregoing provisions of this section shall not apply with respect to any period served by any such employee on or after 1 April 1931, unless after his having served for not less than 9 years or the Niue Public Service or the Tokelau partly in one of those Services and partly in 1 or more of the other Services Authority
2A: The foregoing provisions of this section shall not apply to any period served by any contributor as an employee of either the Cook Islands Public Service or the Niue Public Service or the Tokelau provided that this subsection shall not apply to any contributor who is or has been an employee of the Cook Islands Public Service or the Samoan Public Service
2B: For the purposes of subsections (1) and (2), the Authority or the Niue Public Service or the Tokelau
3: After the death of a contributor who at the date of his or her retirement or death was an employee of the Cook Islands Public Service or the Niue Public Service or the Tokelau any annuity payable under section 45 section 47 or widower's
4: In this section the term Samoan Public Service
a: in respect of the period after the termination on 1 January 1962 of the Trusteeship Agreement for the Territory of Western Samoa, the service in any capacity of the Government of Western Samoa or of the Western Samoa Trust Estates Corporation:
b: in respect of the period before that termination, the Western Samoan Public Service within the meaning of section 2 of the Samoa Amendment Act 1949, and service in any office in which the holder for the time being of the office was deemed under subsection (8) of section 50 1947 No 57 s 45; 1950 No 94 s 10 Section 51(1) amended 9 December 1976 section 3(8) Tokelau Amendment Act 1976 Section 51(1) amended 1 January 1969 section 16(1)﻿(c) Tokelau Amendment Act 1967 Section 51(1) amended 1 January 1967 section 733(4)﻿(d) Niue Act 1966 Section 51(1) amended 1 January 1967 section 733(4)﻿(e) Niue Act 1966 Section 51(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 51(2) amended 9 December 1976 section 3(8) Tokelau Amendment Act 1976 Section 51(2) amended 1 January 1969 section 16(1)﻿(c) Tokelau Amendment Act 1967 Section 51(2) amended 1 January 1969 section 16(1)﻿(d) Tokelau Amendment Act 1967 Section 51(2) amended 1 January 1967 section 733(4)﻿(d) Niue Act 1966 Section 51(2) amended 4 October 1957 Government Superannuation Fund Amendment Act 1957 Section 51(2A) inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 51(2A) amended 9 December 1976 section 3(8) Tokelau Amendment Act 1976 Section 51(2A) amended 1 January 1969 section 16(1)﻿(c) Tokelau Amendment Act 1967 Section 51(2A) amended 1 January 1967 section 733(4)﻿(d) Niue Act 1966 Section 51(2A) amended 1 January 1967 section 733(4)﻿(g) Niue Act 1966 Section 51(2B) inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 51(2B) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 51(2B) amended 9 December 1976 section 3(8) Tokelau Amendment Act 1976 Section 51(2B) amended 1 January 1969 section 16(1)﻿(c) Tokelau Amendment Act 1967 Section 51(2B) amended 1 January 1967 section 733(4)﻿(d) Niue Act 1966 Section 51(3) amended 29 March 1985 section 22(1) Government Superannuation Fund Amendment Act 1985 Section 51(3) amended 9 December 1976 section 3(8) Tokelau Amendment Act 1976 Section 51(3) amended 1 January 1969 section 16(1)﻿(c) Tokelau Amendment Act 1967 Section 51(3) amended 1 January 1967 section 733(4)﻿(d) Niue Act 1966 Section 51(3) amended 14 December 1962 section 12(3)﻿(b) Government Superannuation Fund Amendment Act 1962 Section 51(4) inserted 1 December 1961 section 6(2) Government Superannuation Fund Amendment Act 1961
51A: Computation of refunds for redundant employees of Niue Public Service
Where the cessation of service at any time after 1 June 1991 of any contributor from the Niue Public Service is compulsory for any reason other than misconduct, section 42
a: the total amount of the contributor's contributions to the Fund (less any sums already received by the contributor from the Fund); and
b: the total amount paid to the Fund in respect of that contributor by the Niue Government under section 95(2)
c: a sum by way of interest on both of the total amounts referred to in paragraphs (a) and (b), computed in the same manner as provided for in section 42(3) Section 51A inserted 1 July 1992 section 7 Government Superannuation Fund Amendment Act (No 2) 1992 Education service
52: Contributors entitled to pensions from university
1: Where any contributor, on retirement from the service of any university in New Zealand university college of agriculture university college of agriculture
2: Where any such agreement is still in force the university or university college of agriculture Section 52 replaced 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 52(1) amended 1 November 1976 section 36(1) Government Superannuation Fund Amendment Act 1976 Section 52(1) amended 1 January 1962 Universities Act 1961 Section 52(2) amended 1 January 1962 Universities Act 1961
52A: University contributors entering approved external employment
1: In this section the term approved external employment
2: Where any contributor who is in the education service under any university or university college of agriculture
a: to continue to contribute to the Fund on the basis set out in subsection (5) after his retirement for a period not exceeding 5 years so long as he remains in approved external employment:
b: to postpone, for such period or periods while he remains in approved external employment as the controlling authority approves, the acceptance by him of a refund of the contributions made by him to the Fund.
3: Except with the approval of the Authority
a: every initial election under subsection (2) in respect of any period shall be delivered to the Authority
b: every subsequent election under subsection (2) which is made by a contributor who has continued to contribute to the Fund in respect of any period of approved external employment shall be delivered to the Authority
4: The period during which any person continues to contribute to the Fund under this section shall be deemed for the purpose of this Act to be contributory service; and he shall be deemed to receive during that period the salary on the basis of which he was contributing immediately before his retirement.
5: In respect of his contributory service during the last-mentioned period, every contributor shall pay into the Fund within such time and in such manner as the Authority
a: the contributions payable by him under this Act; and
b: the amount by which those contributions are less than the amount certified by the Authority, after receiving advice from an actuary,
6: Except with the consent of the Authority
7: Where any contributor re-enters the education service immediately following the termination of any period of approved external employment,—
a: if he continued to contribute to the Fund during that period, he may continue to contribute to the Fund upon his re-entry into the education service:
b: if an election by him to postpone the acceptance of a refund of the contributions made by him to the Fund continued until the end of that period, that election shall be deemed to extend for a further period of 5 years after the date of his re-entry into the education service: provided that the contributor may, with the approval of the controlling authority, at any time during that further period, elect in writing to resume contributing to the Fund as from the date of the election or some subsequent date within that further period.
8: Any period of postponement approved by the controlling authority under subsection (2), and any extension of that period under subsection (7), may be at any time terminated by the contributor by notice in writing addressed to the Authority period of postponement
9: An election may be made under this section after any second or subsequent retirement from, or re-entry to, the education service, whether or not the period to which the elections relate in the aggregate exceeds 5 years.
10: If on the termination of any period of postponement the contributor, before he has accepted a retiring allowance or a refund of his contributions, recommences to contribute to the Fund, the period of his contributory service before the commencement of that period of postponement shall be deemed, for the purpose of determining his percentage rate of contribution for the second or subsequent period under section 29
11: The contributor shall be deemed to continue to be a contributor to the Fund during any period of postponement: provided that no contributions shall be payable by the contributor to the Fund, and no payments shall be made to the contributor for his own benefit out of the Fund in respect of any period of postponement or any part thereof, and no part of any such period shall be regarded as part of the period of his contributory service: provided also that the provisions of section 36
12: Any contributor to whom section 35
13: Where any contributor dies during a period of postponement or while the contributor is contributing to the Fund under paragraph (a) of subsection (2), the provisions of sections 45 47
14: Where any contributor retires, for whatever reason, from approved external employment before section 35 section 42 section 36 Section 52A inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 52A(2) amended 1 January 1962 Universities Act 1961 Section 52A(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 52A(3)﻿(a) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 52A(3)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 52A(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 52A(5)﻿(b) amended 1 May 2011 section 82 Financial Markets Authority Act 2011 Section 52A(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 52A(8) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 52A(13) amended 29 March 1985 section 22(1) Government Superannuation Fund Amendment Act 1985
52B: Contributors to Federated Superannuation Scheme for Universities
1: Where any person becomes employed in the education service by any university or university college of agriculture or any other superannuation scheme for the time being approved by the Governor-General by Order in Council for the purposes of this section a Crown Bank Account university college of agriculture
2: No person shall be entitled to elect to become a contributor or to contribute to the Fund in respect of any period in respect of which the employer's subsidy under the superannuation scheme a Crown Bank Account
a: for the purposes of determining the person's rate of contribution to the Fund; and
b: in determining any reduction of a retiring allowance relating to a previous period of contributory service that has been surrendered under section 91
3: Notwithstanding anything in subsection (11) of section 52A university college of agriculture superannuation scheme determining whether or not the person is entitled to receive a retiring allowance
4: The Governor-General may from time to time, by Order in Council,—
a: approve for the purposes of this section any scheme established to provide superannuation for employees of a university of a country within the Commonwealth (other than New Zealand), or of an organisation constituted in a country within the Commonwealth (other than New Zealand) being an organisation engaged in research or educational service:
b: declare that this section shall apply to a teacher or group of teachers in the education service as if the teacher or group of teachers was employed by a university in New Zealand
5: An order under subsection (4) is secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives, unless it relates exclusively to an individual (in which case a transitional exemption applies under Schedule 1 LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 52B inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 52B(1) amended 25 January 2005 section 83(7) Public Finance Act 1989 Section 52B(1) amended 1 January 1962 Universities Act 1961 Section 52B(1) amended 1 January 1962 Universities Act 1961 Section 52B(1) amended 25 October 1960 Government Superannuation Fund Amendment Act 1960 Section 52B(2) amended 25 January 2005 section 83(7) Public Finance Act 1989 Section 52B(2) amended 25 October 1960 Government Superannuation Fund Amendment Act 1960 Section 52B(2)﻿(a) replaced 29 March 1985 section 12(1) Government Superannuation Fund Amendment Act 1985 Section 52B(2)﻿(b) replaced 29 March 1985 section 12(1) Government Superannuation Fund Amendment Act 1985 Section 52B(3) amended 29 March 1985 section 12(2) Government Superannuation Fund Amendment Act 1985 Section 52B(3) amended 1 January 1962 Universities Act 1961 Section 52B(3) amended 25 October 1960 Government Superannuation Fund Amendment Act 1960 Section 52B(4) inserted 25 October 1960 Government Superannuation Fund Amendment Act 1960 Section 52B(4)﻿(b) amended 1 November 1976 section 36(1) Government Superannuation Fund Amendment Act 1976 Section 52B(5) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
53: Teachers in endowed colleges or schools
Subject to the consent of the Authority Superannuation Act 1947 1947 No 57 s 50 Section 53 amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
54: Teachers and education administrators serving in Pacific area
1: Subject to the consent of the Authority Superannuation Act 1947
2: For the purposes of this section the term education administrator Section 54 replaced 24 November 1967 Government Superannuation Fund Amendment Act 1967 Section 54(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Employees of service organisations
55: Employees of service organisations
Subject to the consent of the Authority Superannuation Act 1947 1947 No 57 s 52 Section 55 amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Allowances
56: Allowances may be declared to be salary
Section 56 repealed 29 March 1985 section 22(3) Government Superannuation Fund Amendment Act 1985
57: Refund of contributions on allowances no longer included in salary
Section 57 repealed 29 March 1985 section 22(3) Government Superannuation Fund Amendment Act 1985
58: Value of benefits for house, board, or lodging may be added to salary
1:
2: Where, in respect of any period after the commencement of this Act, any contributor enjoys, whether free of charge or otherwise, a concession or benefit in respect of his employment by way of board or lodging for himself or his family, or by the use of a house, or by way of an allowance instead of being so provided with board or lodging or the use of a house, the contributor may, with the approval of the Authority Authority as determined by the Authority provided that this subsection shall not apply with respect to a lodging allowance paid to any contributor by reason of his being stationed away from his home: provided also that every contributor who on 31 March 1957 was contributing in respect of the value of any concession or benefit under section 55 of the Superannuation Act 1947 shall be deemed to have made an election under this subsection to contribute in respect of the value of that concession or benefit.
3: Every decision of the Authority
4: Where an election is made under this section, the Authority Authority Authority
5: So long as any person who makes an election under this section continues to be a contributor to the Fund and to enjoy the concession or benefit he shall not be permitted to discontinue his contributions in respect of the concession or benefit.
6: Section 89C section 55 of the Superannuation Act 1947 1947 No 57 s 55 1948 No 79 s 13 1950 No 94 s 12 Section 58(1) repealed 1 October 1995 section 9(1) Government Superannuation Fund Amendment Act 1995 Section 58(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 58(2) amended 1 October 1995 section 9(2) Government Superannuation Fund Amendment Act 1995 Section 58(2) amended 1 October 1995 section 9(3) Government Superannuation Fund Amendment Act 1995 Section 58(2) second proviso inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 58(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 58(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 58(6) amended 29 March 1985 section 22(1) Government Superannuation Fund Amendment Act 1985 Miscellaneous provisions
59: Computation of salaries of overseas representatives and their officers
Where any head of mission or head of post within the meaning of the Foreign Affairs Act 1988 section 6 Authority Section 59 replaced 1 October 1995 section 10 Government Superannuation Fund Amendment Act 1995 Section 59 amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
60: Contributions to Fund may be applied in restitution of public money misappropriated by contributor
1: Where any contributor to the Fund has, whether before or after the commencement of this Act, been convicted in New Zealand or elsewhere on a charge of theft or misappropriation of any public money or public stores, the Minister of Finance may, by writing under his hand, direct that any money standing to the credit of the contributor in the Fund shall from time to time be applied in whole or in part towards the maintenance of the spouse or partner the Family Proceedings Act 1980
2: If the Minister is satisfied that any such money is not required for any of the aforesaid purposes, he may direct that it be applied in whole or in part in restitution of the amount or value of the money or stores misappropriated or stolen.
3: Every direction under this section shall be given effect to, notwithstanding anything to the contrary in section 92 1947 No 57 s 57 Section 60(1) amended 26 April 2005 section 8 Government Superannuation Fund Amendment Act 2005 Section 60(1) amended 1 October 1981 section 189(3) Family Proceedings Act 1980
60A: Reactivation of contributory service
1: If at any time after 31 March 1975 and while any contributor is living and under the age of 50 years he ceases to be eligible to contribute to the Fund in accordance with the provisions of this Act before he becomes entitled to a retiring allowance, he may (in addition to any other course available to him) elect to leave all his contributions in the Fund on a contingent basis.
2: Where a contributor so elects, he may, at any time thereafter, elect to uplift the amount so left by him in the Fund.
3: In any case where a contributor has ceased to be eligible to contribute to the Fund and has left his contributions in the Fund,—
a: if at the time when he attains the age of 50 years or at the sooner expiration of the period of 15 years from the time when he ceased to be a contributor to the Fund or of such shorter period as the Authority
b: if he again becomes a contributor to the Fund while he is under the age of 50 years and before the expiration of the said 15 years or the said shorter period, his contributions shall not be refunded to him, and his previous period of contributory service shall be reactivated and count as continuous contributory service for the purpose of calculating benefits under this Act, but shall be discounted in the following manner:
i: a discount of 1.25% for each complete year of the period of his ineligibility for which he has a corresponding period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any
ii: a discount of 2.25% for each complete year of the period of his ineligibility that is in excess of his period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any
4: Any such period of discounted contributory service shall be deemed to precede immediately the date on which the person again became a contributor to the Fund; and the contributor's rate of contributions to the Fund after he again becomes a contributor thereto shall be determined according to his age at the date when his period of discounted contributory service is deemed to commence.
5: Notwithstanding anything expressed or implied in the foregoing provisions of this section,—
a: during any period when contributions of any former contributor are held in the Fund pursuant to the exercise of the option conferred by subsection (1) and while the former contributor is not eligible to contribute to the Fund, there shall be no liability for payment from the Fund of any allowance or annuity whatsoever in respect of those contributions:
b: if during any such period the former contributor becomes medically unfit for further duty or dies, the amount left by him in the Fund shall be refunded to him or to his legal personal representative.
6: A contributor shall not be entitled to elect pursuant to any of the provisions of sections 23 24 Section 60A inserted 1 November 1976 section 10 Government Superannuation Fund Amendment Act 1976 Section 60A(3)﻿(a) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 60A(3)﻿(a) amended 1 April 1991 section 80 National Provident Fund Restructuring Act 1990 Section 60A(3)﻿(b)﻿(i) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995 Section 60A(3)﻿(b)﻿(ii) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995
61: Power to postpone superannuation rights of members of Parliament
1: Where any contributor to the Fund or to any superannuation fund abolished by the Superannuation Act 1947 has retired from the Government service for the purpose of becoming a candidate for a seat in the House of Representatives or by reason of the fact that he has become a member of Parliament he may elect to postpone
2: This section shall apply whether the contributor retired before or after the commencement of this Act, or before or after he is entitled to a retiring allowance, and whether his retirement was voluntary or pursuant to any Act or otherwise.
3: The period of postponement Authority is period of postponement
4: If the contributor is during the period of postponement appointed (whether permanently or temporarily) to the Government service and, during or after the period of postponement but before he has accepted a retiring allowance or a refund of his contributions, becomes a contributor to the Fund as from the date of that appointment, the period of his contributory service after that appointment shall for the purposes of this Part be deemed to be continuous with the period of his contributory service before his retirement.
5: The contributor shall be deemed to continue to be a contributor to the Fund during the period of postponement: provided that no contributions shall be payable by the contributor to the Fund, and no payments shall be made to the contributor for his own benefit out of the Fund, in respect of the period of postponement or any part thereof, and no part of that period shall be regarded as part of the period of his contributory service.
6: Notwithstanding the provisions of subsections (4) and (5), where the contributor has resumed employment in the Government service, he may, with the consent of the Authority
7: Where any contributor ceases to be a member of Parliament during the period of postponement, and at the time when he ceases to be a member of Parliament or thereafter during the period of postponement he is or becomes medically unfit for further duty within the meaning of subsection (4) of section 36 section 35
8: The provisions of subsections (2), (2A), (3), and (5) of section 36
9: Where any contributor dies during the period of postponement, the provisions of sections 45 47 1947 No 57 s 58 Section 61(1) amended 25 October 1960 Government Superannuation Fund Amendment Act 1960 Section 61(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61(3) amended 25 October 1960 Government Superannuation Fund Amendment Act 1960 Section 61(3) amended 25 October 1960 Government Superannuation Fund Amendment Act 1960 Section 61(3) amended 25 October 1960 Government Superannuation Fund Amendment Act 1960 Section 61(6) inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 61(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61(7) inserted 25 October 1960 Government Superannuation Fund Amendment Act 1960 Section 61(8) inserted 25 October 1960 Government Superannuation Fund Amendment Act 1960 Section 61(9) inserted 25 October 1960 Government Superannuation Fund Amendment Act 1960 Section 61(9) amended 29 March 1985 section 22(1) Government Superannuation Fund Amendment Act 1985
2A: New Government service superannuation scheme
Part 2A inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Eligibility and contributions Heading inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985
61A: Election to become contributor under this Part
1: Subject to this section, any person who is employed in the Government service, and is not for the time being a contributor to the Fund or required to contribute under any other Part of this Act, may elect to become a contributor to the Fund under this Part.
1A: No person shall be entitled to make any election under subsection (1) after 30 June 1992.
1B:
2: Subject to subsection (3), every election under subsection (1) shall take effect from—
a: the date of the election; or
b: the commencement of, or any date during, the contributor's period of continuous Government service immediately preceding the date of the election— at the option of the contributor.
3: No election under subsection (1) shall have effect in respect of any period of Government service before 1 May 1985.
4: Except with the consent of the Authority
a: who is not a permanent full-time employee in the Government service; or
b: in respect of any period during which the contributor was not a permanent full-time employee in the Government service; or
c: whose permanent full-time employment in the Government service commences before the contributor attains the age of 50 years and who has not made the election under subsection (1) in respect of that service before the contributor attains that age or within 6 months after the commencement of that service, whichever is the later; or
d: whose permanent full-time employment in the Government service commences after the contributor attains the age of 50 years, unless the election under subsection (1) in respect of that service is made within 6 months after the commencement of that service; or
e: who has previously made more than 1 election under section 61R(1)
f: who has ceased to be a contributor to the Fund by virtue of section 92G(1) Section 61A inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61A(1A) inserted 30 June 1991 Government Superannuation Fund Amendment Act (No 2) 1991 Section 61A(1B) repealed 1 October 1995 section 30 Government Superannuation Fund Amendment Act 1995 Section 61A(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
61AA: Special provisions in relation to elections made after 30 June 1992
1: Nothing in section 61A(1A) section 61E(4)
2: Nothing in section 61A(1A)
a: that person was a contributor to the Fund under this Part in respect of a period of Government service that took place before 1 July 1992; and
b: that person's contributions under this Part in respect of his or her previous period of Government service have remained, as a result of an election made by that person under section 61R(1)﻿(c) section 61R(1)﻿(c) Part 2A
3: Nothing in section 61A(1A)
a: that person was a contributor to the Fund under this Part in respect of a period of Government service that took place before 1 July 1992; and
b: that person's contributions under this Part in respect of his or her previous period of Government service have remained, as a result of an election made by that person under section 61S(1)﻿(b) Section 61AA inserted 1 July 1992 section 8 Government Superannuation Fund Amendment Act (No 2) 1992
61B: Rate of contribution
1: The section 61A(1)
2: Section 61B inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61B(1) amended 1 July 2004 section 3(a) Government Superannuation Fund Amendment Act (No 2) 2003 Section 61B(2) repealed 1 July 2004 section 3(b) Government Superannuation Fund Amendment Act (No 2) 2003
61C: Contributor may elect to contribute in respect of prior service
1: Subject to subsection (2), where any contributor under this Part has service in the Government service that is not at present included in his contributory service, the contributor may elect to contribute to the Fund under this Part in respect of that service.
2: Except with the consent of the Authority Authority
a: who is not a permanent full-time employee in the Government service; or
b: in respect of any period during which the contributor was not a permanent full-time employee in the Government service; or
c: who has attained the age of 50 years.
3: Where any contributor under this Part was, at the time of becoming a contributor under this Part, a contributor under section 30
4: Without limiting the power of the Authority
a: on the salary received by the contributor in respect of that period; or
b: as if the contributor received salary in respect of that period at the rate of salary payable to the contributor at the date of the election— whichever is the greater. Section 61C inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61C(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61C(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
61D: Continuity of service for the purposes of this Part
Where the Government service of any person has been interrupted it shall, for the purposes of this Part, to the extent that the Authority Section 61D inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61D amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Application of this Part to contributors under Part 2 Heading inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985
61E: Contributors under Part 2 may become contributors under this Part
1: Any person who, immediately before 1 May 1985, is a contributor under Part 2
2: Any person who immediately before 1 May 1985 is a contributor under Part 2 Authority
3: Any person who, immediately before 1 May 1985, is a contributor under Part 2
4: The Authority
a: allow any person to make an election under subsection (2) at any time after 1 November 1985, notwithstanding that the person has or is deemed to have elected to contribute to the Fund under this Part; and every such person shall pay to the Fund, within such period as the Authority Part 2
aa: allow any person who has made an election under subsection (2) to revoke that election and make an election under subsection (1):
b: determine that subsections (1) and (2) shall apply to persons who are contributors to the Fund under Part 2
5: Every election made under subsection (1) or deemed to have been made under subsection (3) shall take effect on and from 1 May 1985, and the contributions payable by the contributors who make or are deemed to have made such elections and the benefits payable in respect of contributions by such contributors shall be calculated accordingly.
5A: Subsection (5) is subject, in the case of persons to whom section 30 and section 61P
6: Where any contributor has at any time made an election of postponement under section 61(1)
7: Where any contributor has made an election under subsection (6),—
a: the contributor shall not be liable or entitled to pay any contributions under this Part until the contributor again becomes employed in the Government service; and
b: any period for which contributions are not payable by virtue of paragraph (a) shall not constitute contributory service for the purposes of this Act. Section 61E inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61E(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61E(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61E(4)﻿(a) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61E(4)﻿(aa) inserted 25 December 1986 section 11 Government Superannuation Fund Amendment Act 1986 Section 61E(5A) inserted 2 October 2001 section 12 Government Superannuation Fund Amendment Act 2001
61F: Rate of contributions by former contributors under Part 2
1: The contribution to be made by a contributor under this Part who made, or is deemed to have made, an election under section 61E
2: For the purposes of this section, where any contributor who makes or is deemed to have made an election under section 61E section 27 section 61 section 29(1)﻿(a)
3: For the purposes of this section, where any contributor who makes or is deemed to have made an election under section 61E
a: elected before 1 May 1985 under section 60A
b: becomes a contributor to the Fund again before uplifting those contributions under that section,— the provision of section 29(1)﻿(a) Part 2 section 60A(4) Section 61F inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61F(1) replaced 1 July 2004 section 4 Government Superannuation Fund Amendment Act (No 2) 2003
61G: Contribution rates where contributor under Part 2 was also contributing in respect of previous service
Section 61G repealed 1 July 2004 section 5 Government Superannuation Fund Amendment Act (No 2) 2003
61H: Effect of contributions in respect of period before person becomes contributor
Section 61H repealed 1 July 2004 section 5 Government Superannuation Fund Amendment Act (No 2) 2003 Benefits and withdrawal rights Heading inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985
61I: Entitlement to retiring allowance
1: Every contributor to whom this section applies who ceases to be employed in the Government service shall, subject to this Part, thereafter be entitled to receive an annual retiring allowance calculated under section 61L
2: This section applies to all contributors under this Part who have attained the age of 60 years.
3: This section also applies to all contributors under this Part—
a: who have made an election under section 61S(1)﻿(d)
b: who have made an initial election under section 61S(1)﻿(d)
4: This section also applies to all contributors under this Part—
a: who have attained the age of 50 years; and
b: who have completed not less than 10 years' contributory service; and
c: who have agreed in writing that this section should apply to them; and
d: whose controlling authority has agreed in writing that this section should apply to them. Section 61I inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985
61J: Retiring allowance of contributor who has been contributing since before 1946
1: Every contributor to whom this section applies shall be entitled to receive an annual retiring allowance calculated under section 61L(1)
2: This section applies to all contributors under this Part who have been employed in the Government service continuously from a date before 1 January 1946, or whose period of contributory service commenced before 1 January 1946 and is of not less than 40 years' duration. Section 61J inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985
61K: Retiring allowance where contributor medically unfit
1: Every contributor who, before becoming entitled under section 61I(2) section 61L(1)
2: The Authority
a: the contributor resumes employment, whether in the Government service or elsewhere, or becomes gainfully self-employed; or
b: the contributor has ceased to be medically unfit for further duty, and fails to accept any employment offered by a controlling authority that is considered by the Authority
c: the Authority
d: the contributor fails without sufficient justification to submit himself for medical examination when and as often as required by the Authority
e: the Authority
3: Any suspension, reduction, or cancellation of a retiring allowance under subsection (2) shall cease when the contributor attains the age of 60 years.
4: For the purposes of this section, a contributor shall be considered to be medically unfit for duty if, on the certificate of at least 2 Authority Authority Authority
5: Any decision of the Authority sections 61N 61O 61Q
6: This section shall apply to all persons who have elected that section 61R(1)﻿(c) Section 61K inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61K(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61K(2)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61K(2)﻿(c) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61K(2)﻿(d) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61K(2)﻿(e) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61K(4) amended 18 September 2004 section 175(1) Health Practitioners Competence Assurance Act 2003 Section 61K(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61K(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61K(6) amended 1 July 1991 section 9(3) Government Superannuation Fund Amendment Act (No 2) 1990
61L: Computation of retiring allowance
1: The retiring allowance of every contributor to the Fund who is entitled under section 61I section 61J section 61K
1A: For the purposes of subsection (1),— appropriate percentage
a: plus 0.002% in respect of every month or part of a month before the retirement during which the contributor is over the age of 60 years but under the age of 65 years; or
b: less, in the case of a retiring allowance to which the contributor is entitled under subsection (3) or subsection (4) of section 61I,—
i: 0.004% in respect of every month or part of a month after the date of retirement during which the contributor is of or over the age of 55 years but under the age of 60 years; and
ii: 0.002% in respect of every month or part of a month after the date of retirement during which the contributor is under the age of 55 years pension percentage P × (0.7 + (0.014 × t)) where— P is the appropriate percentage multiplied by the number of years (including fractions of a year) of contributory service: t is the number, if any, of years (including fractions of a year) by which the date on which the retiring allowance commences to be payable precedes 1 October 1999.
2:
3: Where a contributor's contributory service includes employment otherwise than on a full-time basis the length of the contributory service shall, for the purposes of Authority
4: A contributor who is entitled under section 61I(4)
a: the contributor making the election before attaining the age of 60; and
b: the contributor complying with any terms and conditions set by the Authority, including making any payments into the Fund that the Authority thinks fit to impose for the purpose of funding the increased benefit which will result from the election; and
c: the maximum amount of the retiring allowance being the amount calculated under subsection (1) as if the contributor had retired at the age stated in the election.
5:
6: For the purposes of this section— earnings final average earnings
a: the final average earnings of a contributor computed in accordance with the following formula: FAE = {[E1 × (P5 ÷ P1)] + [E2 × (P5 ÷ P2)] + [E3 × (P5 ÷ P3)] + [E4 × (P5 ÷ P4)] + E5} ÷ 5 where— FAE is the final average earnings: E5 is the earnings of the contributor in respect of the 12 months ending with the day before the day on which the contributor is entitled to receive a retiring allowance: E4 is the earnings of the contributor in respect of the 12 months immediately before E5: E3 is the earnings of the contributor in respect of the 12 months immediately before E4: E2 is the earnings of the contributor in respect of the 12 months immediately before E3: E1 is the earnings of the contributor in respect of the 12 months immediately before E2: P5 is the index number of the Consumers P4 is the index number of the Consumers P3 is the index number of the Consumers P2 is the index number of the Consumers P1 is the index number of the Consumers
b: the earnings of the contributor in respect of the 12 months ending with the day before the day on which the contributor is entitled to receive a retiring allowance— whichever is the lesser.
7: Notwithstanding subsection (6), where a contributor's contributory service has not been continuous during the 5 years immediately before the day on which the contributor becomes entitled to receive a retiring allowance, and the contributor has paid contributions in respect of all or part of the period of 12 months immediately before that day, the contributor's final average earnings shall comprise—
a: the contributor's final average earnings as determined under paragraph (a) of the definition of the term final average earnings in subsection (6); and
b: one-fifth of the contributor's earnings before that 5 year period for a period equal to the period of interruption of the contributory service, as adjusted by the Authority index number of the Consumers but shall not exceed the earnings of the contributor during the 12 months immediately before the day on which the contributor is entitled to receive a retiring allowance, increased to an annual basis in any case where the contributor did not pay contributions in respect of the whole of that period.
8: Notwithstanding subsection (6), where a contributor's contributory service has not been continuous during the 5 years immediately before the day on which the contributor becomes entitled to receive a retiring allowance, and the contributor has not paid contributions in respect of any part of the 12 months immediately preceding that day, the contributor's final average earnings shall comprise—
a: the contributor's final average earnings as determined under paragraph (a) of the definition of the term final average earnings in subsection (6); and
b: one-fifth of the contributor's earnings before that 5 year period for a period equal to the period of interruption of the contributory service as adjusted by the Authority index number of the Consumers but shall not in any event exceed the earnings of the contributor during the 12 months immediately before the day on which the last interruption to the contributor's contributory service commenced, increased to an annual basis in any case where the contributor did not pay contributions in respect of the whole of that period; and further increased by the percentage (if any) as certified by the Government Statistician by which the index number of the Consumers
9: Where a contributor's contributory service is less than 5 years, the formula in subsection (6)﻿(a) shall apply as if the expression ÷ 5 × a/b a b Section 61L inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61L(1) replaced 1 April 1990 section 13(1) Government Superannuation Fund Amendment Act 1990 Section 61L(1A) inserted 1 April 1990 section 13(1) Government Superannuation Fund Amendment Act 1990 Section 61L(2) repealed 25 December 1986 section 12(1) Government Superannuation Fund Amendment Act 1986 Section 61L(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61L(3) amended 1 April 1990 section 13(2) Government Superannuation Fund Amendment Act 1990 Section 61L(4) replaced 2 October 2001 section 13 Government Superannuation Fund Amendment Act 2001 Section 61L(5) repealed 1 April 1988 section 12(2) Government Superannuation Fund Amendment Act 1988 Section 61L(6) appropriate percentage repealed 1 April 1990 section 13(3) Government Superannuation Fund Amendment Act 1990 Section 61L(6) final average earnings amended 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 61L(7)﻿(b) amended 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 61L(7)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61L(8) amended 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 61L(8)﻿(b) amended 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 61L(8)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61L(9) inserted 25 December 1986 section 12(3) Government Superannuation Fund Amendment Act 1986
61M: Benefits where contributor under this Part dies before becoming entitled to retiring allowance and leaves spouse
or partner
1: Where any contributor under this Part dies before becoming entitled to a retiring allowance and leaves a spouse or partner or partner or partner
a: a lump sum being—
i: 1 year's salary of the contributor calculated at the rate of salary payable to the contributor when the contributor was last a contributor to the Fund; or
ii: a refund of the contributor's contributions to the Fund including interest, as if the contributor had ceased Government service on the date of the contributor's death and made an election under section 61S(1)﻿(a) whichever is the greater, and the spouse or partner
b: both—
i: a lump sum, being not more than 80% of the maximum sum that the contributor could have elected to receive under section 91
ii: an annuity at one-half of the rate of the retiring allowance to which the deceased contributor would have been entitled if the contributor had retired on the date of the contributor's death on the ground of medical unfitness for further duty, reduced by the same proportion as the proportion of the retiring allowance which the contributor would have had to surrender under section 91
2: Every election under subsection (1) shall be made in writing delivered to the Authority or partner
3: The entitlement of any spouse or partner relationship status or partner Section 61M inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61M heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61M(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61M(1)﻿(a) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61M(1)﻿(b) replaced 1 April 1988 section 8 Government Superannuation Fund Amendment Act 1988 Section 61M(2) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61M(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61M(3) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61M(3) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005
61N: Benefits where contributor under this Part dies after becoming entitled to retiring allowance and leaves spouse
or partner
1: Where any contributor under this Part dies after becoming entitled to a retiring allowance and leaves a spouse or partner or partner or partner or partner
a: the amount that the contributor would have been entitled to receive if the contributor had made an election under section 61S(1)﻿(a)
b: an annuity at one-half of the rate of the retiring allowance to which the deceased contributor was entitled at the date of the contributor's death disregarding the effect of any election made under section 40 section 48 section 61T(2)
2: Where any contributor under this Part or partner or partner or partner or partner
a: the amount that the contributor would have been entitled to receive if the contributor had made an election under section 61S(1)﻿(a)
b: an annuity being the appropriate proportion of the retiring allowance to which the deceased contributor was entitled at the date of the contributor's death , disregarding the effect of any election made under section 40 section 48 section 61T(2)
i: 10% of that allowance where the contributor dies less than 2 years after the spouse or partner or partner
ii: 20% of that allowance where the contributor dies 2 or more years but less than 3 years after the spouse or partner or partner
iii: 30% of that allowance where the contributor dies 3 or more years but less than 4 years after the spouse or partner or partner
iv: 40% of that allowance where the contributor dies 4 or more years but less than 5 years after the spouse or partner or partner
v: 50% of that allowance where the contributor dies 5 or more years after the spouse or partner or partner
3: Every election under subsection (1) or subsection (2) shall be made in writing delivered to the Authority or partner
4: The entitlement of any spouse or partner relationship status or partner Section 61N inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61N heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61N(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61N(2) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61N(2) amended 1 April 1988 section 9(1) Government Superannuation Fund Amendment Act 1988 Section 61N(2)﻿(b) amended 1 April 1988 section 9(2) Government Superannuation Fund Amendment Act 1988 Section 61N(2)﻿(b)﻿(i) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61N(2)﻿(b)﻿(ii) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61N(2)﻿(b)﻿(iii) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61N(2)﻿(b)﻿(iv) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61N(2)﻿(b)﻿(v) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61N(3) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61N(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61N(4) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61N(4) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005
61O: Benefit where contributor under this Part dies without leaving spouse
or partner
1: Where any contributor under this Part dies whether before or after becoming entitled to a retiring allowance and does not leave a spouse or partner
a: where the contributor dies before becoming entitled to a retiring allowance, the contributor's contributions to the Fund, including interest, as if the contributor had ceased Government service on the date of the contributor's death and made an election under section 61S(1)﻿(a)
b: where the contributor dies after becoming entitled to a retiring allowance, the amount that the contributor would have been entitled to receive if the contributor had made an election under section 61S(1)﻿(a)
2: Any money payable out of the Fund under subsection (1) to the personal representatives of a deceased contributor may, if no grant of probate or of letters of administration is obtained within 3 months after the death of the contributor, be paid to Public Trust Section 61O inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61O heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61O(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61O(2) amended 1 March 2002 section 170(1) Public Trust Act 2001
61P: Reduction of allowance or annuity where contributor was a contributor under section 30
1: Where any contributor who has made or is deemed to have made an election under section 61E section 30
2: Nothing in subsection (1) shall apply in respect of any allowance payable to a child under section 61Q Section 61P inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985
61Q: Children's allowance
1: Where any contributor under this Part dies, whether before or after becoming entitled to a retiring allowance, and leaves a child or children under the age of 16 years, there shall be paid out of the Fund to or on behalf of every such child an allowance at the rate calculated under subsection (7) until the child attains the age of 16 years.
2: Where a child of a deceased contributor under this Part has attained the age of 16 years and would be entitled to an allowance under subsection (1) if that child had not attained that age the Authority Authority
a: for assisting in the education of that child, up to the end of the calendar year in which the child attains the age of 18 years:
b: where the child has a physical or mental disability that prevents the child from earning a living, for such period as the Authority
3: No allowance shall be paid to any child of a deceased contributor under this section if an allowance is already payable to that child under this section as the child of another contributor.
4: Where an allowance is payable to any child under section 47
5: Any money payable out of the Fund under this section to or on behalf of a child of a deceased contributor may, at the discretion of the Authority Authority Public Trust Public Trust
6: Any receipt given by an infant or any other person for any money paid under the authority of this section shall be a good discharge to the Authority
7: The rate of the allowance payable each financial year to or on behalf of any child under this section shall be— $1,000 × (A ÷ B) where— A is the index number of the Consumers B is the index number of the Consumers Section 61Q inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61Q(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61Q(2)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61Q(5) amended 1 March 2002 section 170(1) Public Trust Act 2001 Section 61Q(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61Q(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61Q(7) amended 1 September 2022 section 107(1) Data and Statistics Act 2022
61R: Right to cease to be contributor
1: Any contributor under this Part may at any time deliver to the Authority on the expiration of the day on which the notice is received by the Authority
a: elects to receive from the Fund a refund without interest of the total amount of the contributor's contributions to the Fund (less any amounts already received by the contributor from the Fund); or
b: elects, subject to regulations made under section 97
i: a deferred pension; or
ii: a deferred lump sum,— in accordance with those regulations; or
c: if the contributor will not have attained the age of 50 years on the expiration of that period, elects to leave the contributor's contributions in the Fund, subject to the right to elect to take a refund under subsection (5).
2:
3:
4: The contributor ceases to be a contributor to the Fund on the expiration of the day on which the notice is received by the Authority and, if the contributor elected to take a refund, that refund must be paid pursuant to the election as soon as practicable after that.
4A: Notwithstanding anything to the contrary in this Act, nothing in this Part shall apply in respect of any period of Government service after the effective date of an election under subsection (1)﻿(b).
5: Any person who has made an election under subsection (1)﻿(c) may at any time elect to have paid to the person the amount left by the person in the Fund, which shall be paid to the person without interest, except to the extent that the person qualifies under section 61S
6: In any case where a person has left contributions in the Fund under subsection (1)﻿(c)
a: if, at the time when the person attains the age of 50 years, the person has not again become a contributor to the Fund, the amount so left by the person in the Fund shall be refunded to the person without interest except to the extent that the person qualifies under section 61S
b: if the person again becomes a contributor to the Fund before attaining the age of 50 years, the person's contributions shall not be refunded to the person, and the person's previous record of contributory service shall be reactivated and count as continuous contributory service for the purpose of calculating benefits under this Act, but shall be discounted in the following manner:
i: a discount of 1.25% for each complete year of the period of the person's ineligibility to be a contributor for which the person has a corresponding period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any
ii: a discount of 2.25% for each complete year of the period of the person's ineligibility to be a contributor that is in excess of the person's period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any
7: Any such period of discounted contributory service shall be deemed to precede immediately the date on which the person again became a contributor to the Fund.
8: While any contributions are held in the Fund under this section on behalf of a person who has ceased to be a contributor and who dies before again becoming a contributor,—
a: sections 61M 61Q or partner or partner or partner
i: a refund of the contributor's contributions to the Fund increased in respect of contributions paid in respect of any period after 1 May 1985 under this Part by 0.25% for every month beginning on or after 1 May 1985 between the date on which the contributor became a contributor under this Part and the date of the contributor's death; or
ii: an annuity at one-half of the rate of the retiring allowance to which the deceased contributor would have been entitled if the contributor had become entitled to a retiring allowance under section 61I(4) and the entitlement of the spouse or partner relationship status or partner
b: sections 61O 61Q or partner
9: For the purposes of determining the retiring allowance that would have been payable to any person in any case to which subsection (8) applies, the retiring allowance shall be calculated under section 61L as if the person was entitled to a retiring allowance under section 61I(4)
a: the contributor's final average earnings shall be determined under section 61L
b: the final average earnings shall be increased by the percentage (if any) as certified by the Government Statistician by which the index number of the Consumers
c: for the purposes of the definition of appropriate percentage in section 61L(1A)
10: Where any contributions are refunded under this section the refund shall include any amount payable to or in respect of the contributor under section 35(1) Section 61R inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61R(1) replaced 1 July 1991 section 9(1) Government Superannuation Fund Amendment Act (No 2) 1990 Section 61R(1) amended 2 October 2001 section 14(1) Government Superannuation Fund Amendment Act 2001 Section 61R(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61R(1)﻿(b) replaced 1 October 1995 section 11(1) Government Superannuation Fund Amendment Act 1995 Section 61R(2) repealed 1 October 1995 section 11(2) Government Superannuation Fund Amendment Act 1995 Section 61R(3) repealed 2 October 2001 section 14(2) Government Superannuation Fund Amendment Act 2001 Section 61R(4) replaced 2 October 2001 section 14(2) Government Superannuation Fund Amendment Act 2001 Section 61R(4A) inserted 1 October 1995 section 30 Government Superannuation Fund Amendment Act 1995 Section 61R(5) replaced 1 July 1991 section 9(1) Government Superannuation Fund Amendment Act (No 2) 1990 Section 61R(6) amended 1 July 1991 section 9(4) Government Superannuation Fund Amendment Act (No 2) 1990 Section 61R(6)﻿(a) amended 1 April 1991 section 80 National Provident Fund Restructuring Act 1990 Section 61R(6)﻿(b)﻿(i) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995 Section 61R(6)﻿(b)﻿(ii) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995 Section 61R(8)﻿(a) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61R(8)﻿(a) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005 Section 61R(8)﻿(a)﻿(ii) amended 1 April 1988 section 10(1) Government Superannuation Fund Amendment Act 1988 Section 61R(8)﻿(b) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61R(9) amended 1 April 1988 section 10(2) Government Superannuation Fund Amendment Act 1988 Section 61R(9)﻿(b) amended 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 61R(9)﻿(c) replaced 1 April 1988 section 10(3) Government Superannuation Fund Amendment Act 1988 Section 61R(9)﻿(c) amended 1 April 1990 section 13(4) Government Superannuation Fund Amendment Act 1990
61S: Rights and benefits where contributor ceases Government service
1: Where the Government service of any contributor under this Part ceases for any reason (other than the death of the contributor) the contributor may—
a: elect to receive a refund of the contributor's contributions to the Fund (less any amounts already received by the contributor from the Fund) increased, in respect of contributions paid in respect of any period after 1 May 1985 under any Part of this Act other than Part 2 Part 3 Part 6
b: if the contributor has not attained the age of 50 years, make an election that section 61R(1)﻿(c)
c: if the contributor has not less than 10 years' contributory service, elect to have the transfer value of the contributor's contributions as determined in accordance with subsection (6), paid to any retirement scheme (within the meaning of section 6(1)
d: if the contributor has not less than 10 years' contributory service, elect, not more than 6 months after the date of the contributor's ceasing to be in Government service or such extended period as the Authority when the contributor is not contributing to the Fund
2: Every election under subsection (1) may, subject to subsection (3), be revoked and the contributor may thereupon make an election under any other paragraph of that subsection.
3: Every election under subsection (1) shall be in writing delivered to the Authority
4: Where a contributor who has made an election under subsection (1)﻿(d) dies before becoming entitled to a retiring allowance either because the contributor has not made the further election provided for in that paragraph or because the contributor dies before a date specified in such an election,—
a: sections 61M 61Q or partner or partner or partner
i: a refund of the contributor's contributions to the Fund increased in respect of contributions paid in respect of any period after 1 May 1985 under this Part by 0.25% for every month beginning on or after 1 May 1985 between the date on which the contributor became a contributor under this Part and the date of the contributor's death; or
ii: an annuity at one-half of the rate of the retiring allowance to which the deceased contributor would have been entitled if the contributor had become entitled to a retiring allowance under section 61I(4) and the entitlement of the spouse or partner relationship status or partner
b: sections 61O 61Q or partner
5: Where any contributor who is entitled to make an election under paragraph (a) or paragraph (b) or paragraph (c) of subsection (1) or an initial election under paragraph (d) of that subsection dies before making such an election, there shall be paid out of the Fund to the contributor's personal representatives in trust for the persons entitled to receive them under the contributor's will or the Acts relating to the distribution of intestate estates, as the case may be, the contributor's contributions, including interest, as if the contributor had made an election under subsection (1)﻿(a) on the date of the contributor's death, and no person shall have any claim on the Fund for any allowance or annuity arising from the contributor's contributions to the Fund.
6: For the purposes of subsection (1)﻿(c), the transfer value of a contributor's contributions shall be—
a: the amount of the refund that the contributor would be entitled to receive if the contributor made an election under subsection (1)﻿(a), increased by 10% of that amount for every complete year of the contributor's contributory service in excess of 10 years' contributory service, and an appropriate portion of 10% for any part year of such contributory service; or
b: twice the amount of the refund that the contributor would be entitled to receive if the contributor had made an election under subsection (1)﻿(a)— whichever is the lesser, and the amount that would be included in any refund of contributions payable to the contributor by virtue of section 35(1)
7: For the purposes of determining the retiring allowance payable to a person who has made an election under subsection (1)﻿(d) to receive a retiring allowance, the retiring allowance shall be calculated under section 61L as if the person was entitled to a retiring allowance under section 61I(4)
a: the contributor's final average earnings shall be determined under section 61L
b: the final average earnings shall be increased by the percentage (if any) as certified by the Government Statistician by which the index number of the Consumers
c: for the purposes of the definition of appropriate percentage in section 61L(1A)
8: For the purposes of determining the amount of any refund of contributions payable to or in respect of any contributor under any provision of this section other than subsection (6), the amount of the refund shall include any amount payable to or in respect of the contributor under section 35(1) Section 61S inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61S(1)﻿(a) replaced 25 December 1986 section 13 Government Superannuation Fund Amendment Act 1986 Section 61S(1)﻿(b) amended 1 July 1991 section 9(5) Government Superannuation Fund Amendment Act (No 2) 1990 Section 61S(1)﻿(c) amended 1 December 2014 section 150 Financial Markets (Repeals and Amendments) Act 2013 Section 61S(1)﻿(d) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61S(1)﻿(d) amended 1 April 1988 section 11(1) Government Superannuation Fund Amendment Act 1988 Section 61S(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 61S(4)﻿(a) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61S(4)﻿(a) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005 Section 61S(4)﻿(a)﻿(ii) amended 1 April 1988 section 11(2) Government Superannuation Fund Amendment Act 1988 Section 61S(4)﻿(b) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 61S(7) amended 1 April 1988 section 11(3) Government Superannuation Fund Amendment Act 1988 Section 61S(7)﻿(b) amended 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 61S(7)﻿(c) replaced 1 April 1988 section 11(4) Government Superannuation Fund Amendment Act 1988 Section 61S(7)﻿(c) amended 1 April 1990 section 13(5) Government Superannuation Fund Amendment Act 1990 Application of other provisions Heading inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985
61T: Sections to apply to contributors and contributions under this Part
1: Except as provided in subsection (2), nothing in Part 2
2: Sections 23A 25 32 33 37 40 42 43 48 52B 55 58 59 60 Section 61T inserted 29 March 1985 section 13 Government Superannuation Fund Amendment Act 1985 Section 61T(2) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995 Section 61T(2) amended 1 April 1988 section 12(1) Government Superannuation Fund Amendment Act 1988
3: Superannuation of members of Armed Forces
62: Interpretation
1: For the purposes of this Part, unless the context otherwise requires,— contributing member or who is a regular serviceman Her Majesty's forces New Zealand forces permanent member of the regular forces permanent member regular forces regular serviceman salary
2: A person who received a refund of his contributions to the Fund or retired on a retiring allowance before 5 December 1951 shall not be deemed to have been a permanent member of the regular forces during any such subsequent period as is mentioned in the definition of the term permanent member of the regular forces in subsection (1) unless, within such period as the Authority 1947 No 57 s 60(1) 1951 No 65 ss 7, 9 Section 62(1) contributing member amended 1 November 1976 section 18(a) Government Superannuation Fund Amendment Act 1976 Section 62(1) regular forces replaced 1 November 1976 section 18(b) Government Superannuation Fund Amendment Act 1976 Section 62(1) regular serviceman inserted 1 November 1976 section 18(b) Government Superannuation Fund Amendment Act 1976 Section 62(1) Service Board repealed 1 April 1972 Defence Act 1971 Section 62(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
62A: Application of Part 3
Except as provided in Part 3A
a: is a member of the regular forces on 5 December 1986; or
b: has been a member of the regular forces and has not retired before 5 December 1986; or
c: becomes a member of the regular forces after 5 December 1986. Section 62A inserted 25 December 1986 section 14 Government Superannuation Fund Amendment Act 1986
63: Application of Part 2 to permanent members of regular forces and regular servicemen
1: Subject to the provisions of this Part, the provisions of Part 2 and regular servicemen
2: The following provisions of Part 2 and regular servicemen subsection (3) of section 21 sections 22 23 24 26 paragraphs (d) and (e) of section 27 sections 28 36 subsection (5) of section 42 sections 44 58
3: In their application to permanent members of the regular forces and regular servicemen
a: all references in this Act to the controlling authority shall be deemed to be references to the Chief of Defence Force
b: section 25 section 66 National Provident Fund Act 1950
c: section 33
d: subsections (3) and (4) of section 42 12 provided that in the case of any contributor who was a permanent member on 24 November 1967 (being a contributor who on that date was serving under an engagement at the expiration of which he would have completed 8 years or more contributory service as a permanent member or who on or before that date had accepted the offer of further service under such an engagement), subsections (3) and (4) of the said section 42 section 7 of the Government Superannuation Fund Amendment Act 1967 1947 No 57 s 61; 1948 No 79 ss 14, 15; 1951 No 65 s 10 Section 63 heading replaced 1 November 1976 section 19 Government Superannuation Fund Amendment Act 1976 Section 63(1) amended 1 November 1976 section 19 Government Superannuation Fund Amendment Act 1976 Section 63(2) amended 1 November 1976 section 19 Government Superannuation Fund Amendment Act 1976 Section 63(3) amended 1 November 1976 section 19 Government Superannuation Fund Amendment Act 1976 Section 63(3)﻿(a) amended 1 April 1990 section 102(5) Defence Act 1990 Section 63(3)﻿(d) amended 24 November 1967 Government Superannuation Fund Amendment Act 1967 Section 63(3)﻿(d) proviso inserted 21 November 1973 section 2(1) Government Superannuation Fund Amendment Act 1973 Section 63(3)﻿(d) proviso amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976
63A: Rates of contribution to Fund of permanent members of regular forces and regular servicemen
1: Notwithstanding anything to the contrary in section 29
a: 7% if his age does not exceed 30 years at the commencement of his contributory service:
b: 8% if his age at the commencement of his contributory service exceeds 30 years but does not exceed 35 years:
c: 9% if his age at the commencement of his contributory service exceeds 35 years but does not exceed 40 years:
d: 10% if his age at the commencement of his contributory service exceeds 40 years but does not exceed 45 years:
e: 11% if his age at the commencement of his contributory service exceeds 45 years but does not exceed 50 years:
f: 12% if his age at the commencement of his contributory service exceeds 50 years: provided that any permanent member of the regular forces or regular serviceman who on 1 April 1975 was subject to the provisions of either paragraph (a) of subsection (1) of section 29 section 2 section 2 or partner subsection (3) of section 13 provided also that where any permanent member of the regular forces or regular serviceman has at any time made an election under subsection (4) of section 2 section 4 section 2 section 11 section 29
2:
3: Notwithstanding the provisions of subsection (6) of section 2 Government Superannuation Fund Amendment Act 1969 section 4 Government Superannuation Fund Amendment Act 1970 or a regular serviceman on 1 April 1975 Authority
4: Every election under this section shall be made in writing delivered to the Authority Authority Section 63A inserted 20 October 1972 section 2(1) Government Superannuation Fund Amendment Act 1972 Section 63A heading replaced 1 November 1976 section 20 Government Superannuation Fund Amendment Act 1976 Section 63A(1) replaced 1 November 1976 section 20(1) Government Superannuation Fund Amendment Act 1976 Section 63A(1) first proviso amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 63A(2) repealed 1 November 1976 section 20(1) Government Superannuation Fund Amendment Act 1976 Section 63A(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 63A(3) amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976 Section 63A(3) amended 1 November 1976 section 20(2) Government Superannuation Fund Amendment Act 1976 Section 63A(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
63B: Flat rate contributions
1: Notwithstanding anything to the contrary in section 63A section 2 section 20 provided that, in respect of any period before 10 July 1975, the minimum contribution shall be 6.7% of his salary.
2: Every such election shall take effect—
a: from the time when the contributor becomes a contributor if the election is made at that time; and
b: in any other case, at the expiration of 6 months from the date of the receipt of the election.
3: Subject to subsection (4), any contributor who is contributing to the Fund on the basis specified in subsection (1) may at any time elect to contribute to the Fund on the basis specified in the said section 63A
4: Except with the consent of the Authority
5: Where a contributor contributes to the Fund on the basis specified in subsection (1) during any period of contributory service, every annuity or allowance payable to any person by reason of the contributor's contributions to the Fund for that period shall be reduced in accordance with the ratio that the actual percentage contribution paid bears to the percentage contribution that should have been paid pursuant to the said section 63A
6: Where a contributor who is contributing to the Fund on the basis specified in subsection (1) elects to contribute on the basis specified in the said section 63A
a: from the expiration of 6 months from the date of the receipt of the election, the contributor shall be deemed to have contributed to the Fund on the basis specified in the said section 63A
b: the contributor shall pay into the Fund within such time and in such manner as the Authority section 63A
7: Where any contributor was, at 31 March 1975 (by reason of an election under section 30 section 29 section 63A
8: Where any contributor is contributing or has contributed in respect of any period (by reason of an election under section 30 section 29 the basis specified in subsection (1) section 63A Section 63B inserted 1 November 1976 section 21 Government Superannuation Fund Amendment Act 1976 Section 63B(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 63B(6)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
64: Provisions as to permanent members and regular servicemen becoming contributors
1: Every person who is or becomes a permanent member of the regular forces or a regular serviceman and is not a contributor to the Government Superannuation Fund shall become a contributor to that Fund on and after 1 April 1975 or the date of his becoming a permanent member or regular serviceman, whichever is the later: provided that any person to whom this subsection applies, being a person whose age at the date of enlistment was not less than 35 years and who is not a contributor to the Government Superannuation Fund, may, with the consent of the Chief of Defence Force
1A: Every such election shall be made within 6 months after the person concerned has become a permanent member of the regular forces or a regular serviceman, or within 6 months after the commencement of this subsection, whichever is the later: provided that any such election may, with the consent of the Chief of Defence Force
2: Subject to the provisions of this Part, any permanent member of the regular forces who was a permanent member at the commencement of this Part and is not a contributor to the Fund may, with the consent of the Authority
a: from the date of his election; or
b: from the commencement of the period of his continuous service as a permanent member immediately preceding the date of his election; or
c: from any date during the period of that prior continuous service,— not being in any case a date before the day on which he attains the age of 17 years. 1947 No 57 s 63; 1948 No 79 ss 16, 17; 1951 No 65 s 11 Section 64 heading replaced 1 November 1976 section 22 Government Superannuation Fund Amendment Act 1976 Section 64(1) replaced 1 November 1976 section 22 Government Superannuation Fund Amendment Act 1976 Section 64(1) first proviso repealed 1 April 1991 section 80 National Provident Fund Restructuring Act 1990 Section 64(1) proviso amended 1 April 1990 section 102(5) Defence Act 1990 Section 64(1A) inserted 1 November 1976 section 22 Government Superannuation Fund Amendment Act 1976 Section 64(1A) proviso amended 1 April 1990 section 102(5) Defence Act 1990 Section 64(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
65: Election to contribute in respect of previous service in Her Majesty's forces
1: Subject to the provisions of this Part, where any contributing member has served as a member of any of Her Majesty's forces for any period or periods before the commencement of his contributory service as a permanent member of the regular forces or regular serviceman
2: Every election under this section shall be made within 6 months after the contributing member has become a permanent member of the regular forces or regular serviceman Authority
3: No election shall be made under this section so as to enable any contributing member—
a: to contribute to the Fund in respect of any period of service for which he is receiving or has received any pension or retiring allowance: provided that such an election may be made with the consent of the Authority Authority
b: to contribute to the Fund from any date before the date of his attaining the age of 17 years; or
c: to contribute to the Fund in respect of any period of contributory service in excess of 10 years before the commencement of his actual continuous service as a permanent member of the regular forces or regular serviceman provided that paragraph (c) shall not apply to any election in so far as it relates to service as a permanent member of the regular forces or regular serviceman
4: No election shall be made under this section except with the consent of the Authority 1947 No 57 s 64 1948 No 79 ss 17, 18 1951 No 65 ss 11(b), 12, 13(1), (3) Section 65(1) amended 1 November 1976 section 23 Government Superannuation Fund Amendment Act 1976 Section 65(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 65(2) amended 1 November 1976 section 23 Government Superannuation Fund Amendment Act 1976 Section 65(3) proviso amended 1 November 1976 section 23 Government Superannuation Fund Amendment Act 1976 Section 65(3)﻿(a) proviso inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 65(3)﻿(a) proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 65(3)﻿(c) amended 1 November 1976 section 23 Government Superannuation Fund Amendment Act 1976 Section 65(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
66: Provisions as to previous contributory service otherwise than in Her Majesty's forces
1: Where any contributing member was a contributor to the Fund, otherwise than as a permanent member of the regular forces or regular serviceman Authority provided that, where the contributing member was a contributor to the Fund as a permanent member of the regular forces or regular serviceman Authority section 68 or regular serviceman
2: Every election under this section shall be made within 6 months after the contributing member has become a permanent member of the regular forces or regular serviceman Authority provided that where he has become a permanent member or regular serviceman and unless he makes such an election any benefit which may become payable during that period shall be computed only as if he had remained a contributor under Part 2
3: Where any contributing member to whom this section applies, but who does not make an election as aforesaid, compulsorily retires as mentioned in section 68 Part 2 section 69 1947 No 57 s 66; 1948 No 79 ss 17, 19; 1951 No 65 ss 11(b), 13(2) Section 66(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 66(1) amended 1 November 1976 section 24(a) Government Superannuation Fund Amendment Act 1976 Section 66(1) proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 66(1) proviso amended 1 November 1976 section 24(a) Government Superannuation Fund Amendment Act 1976 Section 66(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 66(2) amended 1 November 1976 section 24(a) Government Superannuation Fund Amendment Act 1976 Section 66(2) proviso amended 1 November 1976 section 24(b) Government Superannuation Fund Amendment Act 1976 Section 66(2) proviso amended 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 66(3) replaced 22 October 1959 Government Superannuation Fund Amendment Act 1959
66A: Contributions under special armed forces scheme by member with previous contributory service otherwise than in Armed Forces
Where any permanent member of the regular forces or regular serviceman section 66 or regular serviceman section 63A Authority provided that the provisions of this section shall not apply in the case of any person who, pursuant to an election under subsection (4) of section 2 the Government Superannuation Fund Amendment Act 1969 provided also that where any person counts under the said section 66 National Provident Fund Act 1950 Authority section 2 the Government Superannuation Fund Amendment Act 1969 Section 66A inserted 20 October 1972 section 3 Government Superannuation Fund Amendment Act 1972 Section 66A amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 66A amended 1 November 1976 section 25(a) Government Superannuation Fund Amendment Act 1976 Section 66A amended 1 November 1976 section 25(b) Government Superannuation Fund Amendment Act 1976 Section 66A first proviso amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976 Section 66A second proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 66A second proviso amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976
66B: Flying Qualification Pay and Surveying Pay
Notwithstanding the abolition on 11 October 1977 of Flying Qualification Pay and Surveying Pay (as previously payable under determinations made by the Secretary of Defence pursuant to the State Services Remuneration and Conditions of Employment Act 1969), every contributing member who was contributing to the Fund in respect of Flying Qualification Pay or Surveying Pay on 10 October 1977 may, by giving notice in writing to the Authority Section 66B inserted 19 October 1978 Government Superannuation Fund Amendment Act 1978 Section 66B amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
67: General provisions as to elections
1: Every election under this Part shall be made in writing delivered to the Authority
2: No person shall be entitled to elect under this Part to become a contributor or to contribute to the Fund in respect of any period during which he was a defaulter within the meaning of the National Service Emergency Regulations 1940.
3: No person shall be entitled to elect under this Part to become a contributor or to contribute to the Fund in respect of any previous period of service as a permanent member of the regular forces not earlier than 1 April 1946, unless he repays, without interest, the amount of any gratuity paid to him in respect of that previous period of service in accordance with a scale of pay coming into force on or after that date.
4: Where any person elects under this Part to become a contributor or to contribute to the Fund in respect of any period before the date of his election he shall pay into the Fund within such time and in such manner as the Authority Authority provided that the Authority its provided also that all such periods and any earlier period of contributory service shall be added together to form one continuous period which shall be deemed immediately to precede the contributor's current period of contributory service and to form part thereof.
5: Where no actual liability has been imposed on the Fund by reason of an election made under this Part, the election may, with the consent of the Authority Authority Authority 1947 No 57 s 65; 1950 No 94 ss 4(2), 5(2), 6(2) Section 67(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 67(4) replaced 1 April 1961 Government Superannuation Fund Amendment Act 1959 Section 67(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 67(4) first proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 67(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
68: Retiring allowance of permanent members or regular servicemen compulsorily retired
1: Every contributor who, being a permanent member or a regular serviceman section 35 including not more than 10 years of service other than actual service as a permanent member of the regular forces or a regular serviceman provided that, notwithstanding anything hereinbefore or hereinafter expressed, the Authority
2: For the purposes of this Part no retirement of a contributor from any Service before the expiration of the period of his engagement or before he attains the appropriate age for retirement, as the case may be, shall be deemed to be compulsory merely because the contributor is deprived of the position held by him in that Service if at any time within 3 months before the deprivation he has been offered and has failed or refused to accept some other position in the same Service which the Chief of Defence Force
3: For the purposes of this section the term Service
4: Every contributor who, being a permanent member or a regular serviceman Authority Authority Chief of Defence Force section 35 including not more than 10 years of service other than actual service as a permanent member of the regular forces or a regular serviceman provided that, if the Authority Authority provided also that the Authority its Authority provided further that, notwithstanding anything hereinbefore or hereinafter expressed, the Authority its
5: The Authority its
6: Any decision by the Authority sections 45 47
7: In any case where, under the provisions of subsection (4), the Authority
a: for the purposes of the proviso to subsection (11) of section 48
b: for the purposes of section 91 1947 No 57 s 62; 1950 No 94 s 13 Section 68 heading replaced 1 November 1976 section 26 Government Superannuation Fund Amendment Act 1976 Section 68(1) amended 1 November 1976 section 26(a) Government Superannuation Fund Amendment Act 1976 Section 68(1) amended 1 November 1976 section 26(b) Government Superannuation Fund Amendment Act 1976 Section 68(1) amended 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 68(1) proviso inserted 1 November 1976 section 26(c) Government Superannuation Fund Amendment Act 1976 Section 68(1) proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 68(2) amended 1 April 1990 section 102(5) Defence Act 1990 Section 68(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 68(4) amended 1 April 1990 section 102(5) Defence Act 1990 Section 68(4) amended 1 November 1976 section 26(d) Government Superannuation Fund Amendment Act 1976 Section 68(4) amended 1 November 1976 section 26(e) Government Superannuation Fund Amendment Act 1976 Section 68(4) amended 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 68(4) first proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 68(4) second proviso inserted 25 October 1963 Government Superannuation Fund Amendment Act 1963 Section 68(4) second proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 68(4) third proviso inserted 1 November 1976 section 26(f) Government Superannuation Fund Amendment Act 1976 Section 68(4) third proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 68(5) inserted 25 October 1963 Government Superannuation Fund Amendment Act 1963 Section 68(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 68(6) inserted 25 October 1963 Government Superannuation Fund Amendment Act 1963 Section 68(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 68(6) amended 29 March 1985 section 22(1) Government Superannuation Fund Amendment Act 1985 Section 68(7) inserted 25 October 1963 Government Superannuation Fund Amendment Act 1963 Section 68(7) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
69: Retiring allowance when contributing member medically unfit for further duty
1: Every contributing member who, before becoming entitled to a retiring allowance under this Act, compulsorily retires from the regular forces on the ground of being medically unfit for further duty shall be entitled to receive from the Fund an annual retiring allowance computed as provided in section 35 Authority provided that the Authority its
a: it is of opinion that the degree of disability is insufficient to justify the payment of the retiring allowance in full or in part; or
b: the contributor fails without sufficient justification to submit himself for medical examination when and as often as required by the Authority
c: the Authority
1A: The Authority its
1B: Any decision by the Authority sections 45 47
2: For the purposes of this Part a contributor shall be deemed to be medically unfit for further duty if on the certificate of at least 2 medical practitioners approved by the Authority Authority Chief of Defence Force 1947 No 57 s 68; 1955 No 107 s 9(3) Section 69(1) replaced 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 69(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 69(1) proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 69(1) proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 69(1) proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 69(1A) inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 69(1A) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 69(1B) inserted 22 October 1959 Government Superannuation Fund Amendment Act 1959 Section 69(1B) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 69(1B) amended 29 March 1985 section 22(1) Government Superannuation Fund Amendment Act 1985 Section 69(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 69(2) amended 1 April 1990 section 102(5) Defence Act 1990
70: Contributors entering Government service after retirement from regular forces
1: Where any permanent member or regular serviceman
a: he may elect to become a contributor under Part 2 section 68
b: if he is entitled to receive a retiring allowance under section 68 Part 2
c: he may elect to receive a refund, without interest, of his contributions to the Fund, in which case he may become a contributor to the Fund in respect of his employment in the Government service but, subject to the provisions of subsection (3), not in respect of any period before his retirement from the regular forces:
d: if he is entitled to a retiring allowance under section 68
2: Every election under this section shall be made within 6 months after the retirement of the contributor from the regular forces.
3: Subject to such conditions as the Authority
4: Where there is an interval between the retirement of the contributor from the regular forces and the commencement of his subsequent employment in the Government service, he may, with the consent of the Authority
5: Where any permanent member or regular serviceman section 68 section 69 as a regular serviceman Authority provided that where his retirement was on the ground of being medically unfit for further duty he may with the consent of the Authority 1947 No 57 s 67; 1951 No 65 s 8 Section 70(1) amended 1 November 1976 section 27(a) Government Superannuation Fund Amendment Act 1976 Section 70(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 70(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 70(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 70(5) amended 1 November 1976 section 27(b) Government Superannuation Fund Amendment Act 1976 Section 70(5) amended 1 November 1976 section 27(c) Government Superannuation Fund Amendment Act 1976 Section 70(5) proviso amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
70A: Contributor to special armed forces scheme entering Government service
1: Where any person ceasing to be a permanent member of the regular forces or regular serviceman paragraph (a) of subsection (1) of section 70 Part 2 or regular serviceman
2: Where any such person, being a person who immediately before ceasing to be a permanent member or regular serviceman section 63A section 70 or regular serviceman section 66A Section 70A inserted 20 October 1972 section 4 Government Superannuation Fund Amendment Act 1972 Section 70A(1) amended 1 November 1976 section 28(a) Government Superannuation Fund Amendment Act 1976 Section 70A(1) amended 1 November 1976 section 28(b) Government Superannuation Fund Amendment Act 1976 Section 70A(2) amended 1 November 1976 section 28(c) Government Superannuation Fund Amendment Act 1976 Section 70A(2) amended 1 November 1976 section 28(d) Government Superannuation Fund Amendment Act 1976
71: Effect of loss of pay through punishment
1: Where, in conjunction with any punishment awarded, the salary of a contributing member is completely stopped for a period of 28 days or more, no contributions shall be payable by the member in respect of that period, and it shall not be counted in computing the length of his contributory service, but shall not be deemed to break the continuity thereof.
2: Where the salary of a contributing member is completely stopped as aforesaid for a period of less than 28 days, or is partly stopped for any period, his contributions to the Fund shall be payable in respect of that period as if his salary had not been stopped, and that period shall be counted in computing the length of his contributory service.
3: Where a contributor compulsorily retires from the regular forces by reason of the termination of his engagement by the Chief of Defence Force Authority, in its
4: Where any permanent member or regular serviceman or regular serviceman spouse or partner or regular serviceman or allowance under section 45 section 47 provided that, with the consent of the Chief of Defence Force or regular serviceman Chief of Defence Force 1947 No 57 s 69 Section 71(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71(3) amended 1 April 1990 section 102(5) Defence Act 1990 Section 71(4) inserted 14 December 1962 section 13 Government Superannuation Fund Amendment Act 1962 Section 71(4) amended 26 April 2005 section 9 Government Superannuation Fund Amendment Act 2005 Section 71(4) amended 29 March 1985 section 22(1) Government Superannuation Fund Amendment Act 1985 Section 71(4) amended 1 November 1976 section 29 Government Superannuation Fund Amendment Act 1976 Section 71(4) proviso amended 1 April 1990 section 102(5) Defence Act 1990 Section 71(4) proviso amended 1 November 1976 section 29 Government Superannuation Fund Amendment Act 1976
3A: Superannuation of members of Armed Forces after 4 December 1986
Part 3A inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986
71A: Interpretation
In this Part, unless the context otherwise requires,— accrued leave section 54 of the Defence Act 1971 basic pay contributory service regular forces retirement date retire retirement salary section 66B Section 71A inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71A salary amended 2 October 2001 section 16(2) Government Superannuation Fund Amendment Act 2001
71B: Application
1: This Part shall apply to every contributor to the Fund who is or becomes a member of the regular forces required to contribute to the Fund in that capacity, and the entitlements of and benefits payable to or in respect of that person shall be determined in accordance with this Part and Part 7
2: Nothing in this Part shall apply in respect of—
a: any person who first becomes a member of the regular forces after 30 June 1992; or
b: any period of service as a member of the regular forces after 30 June 1992 by any person who rejoins the regular forces after that date (other than a person whose contributions in respect of his or her previous period of service remain, as a result of an election made by that person under this Part, in the Fund throughout the period between that person's 2 periods of service as a member of the regular forces).
3: Nothing in subsection (2) prevents any person who returns to service in the regular forces on or after 1 July 1992 from again electing to become a contributor to the Fund under this Part if—
a: that person was, as at the close of 30 June 1992, a contributor to the Fund under this Part who was on leave of absence, without salary, from the regular forces; and
b: that person has, throughout the period beginning with the date on which he or she began his or her period of leave of absence, without salary, from the regular forces and ending with the date on which he or she returned to service with the regular forces, either—
i: continued to contribute to the Fund in accordance with section 32 section 71S(2)
ii: as a result of an election made by that person under section 71P(1)
4: Notwithstanding anything to the contrary in this Act, nothing in this Part shall apply in respect of any period of service as a member of the regular forces after the effective date of an election under section 71JA Section 71B inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71B(2) inserted 1 July 1992 section 9 Government Superannuation Fund Amendment Act (No 2) 1992 Section 71B(3) inserted 1 July 1992 section 9 Government Superannuation Fund Amendment Act (No 2) 1992 Section 71B(4) inserted 1 October 1995 section 30 Government Superannuation Fund Amendment Act 1995
71C: Members of regular forces to become and remain contributors to Fund under this Part
1: Except as provided in this section and section 71P
2: Nothing in subsection (1) shall apply to—
a:
b: any person who—
i: is a chaplain in the regular forces; and
ii: is a member of a church superannuation scheme; and
iii: with the consent of the Chief of Defence Force
c: any person—
i: whose age at the date of becoming a member of the regular forces is not less than 35 years; and
ii: who is not a contributor to the Fund; and
iii: who, with the consent of the Chief of Defence Force
d: any person who becomes a member of the regular forces and has received or is in receipt of any benefit under Part 3 Chief of Defence Force Authority
e: any person who becomes a member of the regular forces and has received or is receiving any pension or retiring allowance in respect of service as a regular member of the armed forces of any State (other than New Zealand) unless the Chief of Defence Force Authority
3: Except with the consent of the Chief of Defence Force Authority
4: Any election made under paragraph (a), paragraph (b), or paragraph (c) of subsection (2) may be revoked at any time with the consent of the Chief of Defence Force Authority Section 71C inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71C(2)﻿(a) repealed 1 April 1991 section 80 National Provident Fund Restructuring Act 1990 Section 71C(2)﻿(b)﻿(iii) amended 1 April 1990 section 102(5) Defence Act 1990 Section 71C(2)﻿(c)﻿(iii) amended 1 April 1990 section 102(5) Defence Act 1990 Section 71C(2)﻿(d) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71C(2)﻿(d) amended 1 April 1990 section 102(5) Defence Act 1990 Section 71C(2)﻿(e) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71C(2)﻿(e) amended 1 April 1990 section 102(5) Defence Act 1990 Section 71C(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71C(3) amended 1 April 1990 section 102(5) Defence Act 1990 Section 71C(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71C(4) amended 1 April 1990 section 102(5) Defence Act 1990
71D: Contributors under Part 3 to become contributors under this Part
1: Every person who immediately before 5 December 1986 is a contributor under Part 3 section 71P
2: Subsection (5) of section 70 Section 71D inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986
71E: Existing members of regular forces may elect to become contributors under this Part
1: Subject to subsections (2) and (3), every person who immediately before 5 December 1986 is a member of the regular forces and is not a contributor under Part 3 Authority
2: The following persons shall not be entitled to make an election under this section without the consent of the New Zealand Defence Council:
a:
b: any person who—
i: is a chaplain in the regular forces; and
ii: is a member of a church superannuation scheme:
c: any person whose age at the date of becoming a member of the regular forces was not less than 35 years.
3: The following persons shall not be entitled to make an election under this section without the consent of the New Zealand Defence Council and the Authority
a: any member of the regular forces who has received or is in receipt of any benefit under Part 3
b: any member of the regular forces who has received or is receiving any pension or retiring allowance in respect of service as a regular member of the armed forces of any State other than New Zealand.
4: Every election made under subsection (1) shall take effect on and from 5 December 1986 and the contributions payable by the contributors who make such elections and the benefits payable in respect of contributions by such contributors shall be calculated accordingly. Section 71E inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71E(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71E(2)﻿(a) repealed 1 April 1991 section 80 National Provident Fund Restructuring Act 1990 Section 71E(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
71F: Rate of contributions
1: The contribution to be made by every contributor under this Part shall be 7.6% of the contributor's salary.
2: All contributions shall be deducted from the salary of the contributor and paid to the Fund as the salary becomes payable from time to time. Section 71F inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986
71G: Entitlement to retiring allowance
1: Every contributor to the Fund under this Part who is discharged or released from the regular forces and who, at the date of retirement, has not less than 20 years' contributory service of which at least 10 years' service is actual service as a member of the regular forces shall be entitled to a retiring allowance of an amount equal to the pension percentage of the contributor's final average earnings.
1A: For the purposes of this section— appropriate percentage pension percentage P × (0.7 + (0.014 × t)) where— P is the appropriate percentage multiplied by the number of years (including fractions of a year) of contributory service: t is the number, if any, of years (including fractions of a year) by which the contributor's date of retirement precedes 1 October 1999.
2: Where any contributor to the Fund under this Part is discharged or released from the regular forces in circumstances to which subsection (1) does not apply, that person shall not be entitled to receive any retiring allowance under this Part unless the person is entitled to receive a retiring allowance under section 71H
3: Where any contributor is convicted of any offence under the Armed Forces Discipline Act 1971 Authority Chief of Defence Force Authority section 71K
4: For the purposes of determining the retiring allowance of any contributor under this Part this section shall be deemed to include subsections (6) to (9) of section 61L Section 71G inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71G(1) replaced 1 April 1990 section 14 Government Superannuation Fund Amendment Act 1990 Section 71G(1A) inserted 1 April 1990 section 14 Government Superannuation Fund Amendment Act 1990 Section 71G(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71G(3) amended 1 April 1990 section 102(5) Defence Act 1990
71H: Entitlement to retiring allowance where retirement on grounds of disability
1: Every contributor to the Fund under this Part who is discharged from the regular forces on the ground of being medically unfit for further duty shall, if the Authority section 71G
2: The Authority its
a: it is of the opinion that the degree of disability is insufficient to justify the payment of the retiring allowance in full or in part; or
b: the contributor fails without sufficient justification to submit to medical examination when and as often as required by the Authority
c: the Authority
3: The Authority its
4: Any decision by the Authority sections 61N 61O 61Q sections 71L 71N(4)
5: For the purpose of this section a contributor shall be deemed to be medically unfit for further duty if on the certificate of at least 2 medical practitioners approved by the Authority Authority Chief of Defence Force
6: Where the Authority section 71K Section 71H inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71H(1) replaced 1 April 1990 section 15 Government Superannuation Fund Amendment Act 1990 Section 71H(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71H(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71H(2)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71H(2)﻿(c) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71H(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71H(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71H(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71H(5) amended 1 April 1990 section 102(5) Defence Act 1990 Section 71H(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
71I: Contributions and contributory service where contributor disciplined or service otherwise interrupted
1: Where , pursuant to the Armed Forces Discipline Act 1971
2: Where the salary of a contributor is forfeited under that Act or any regulations made under that Act
3: Where subsections (1) and (2) do not apply, and the service in the regular forces of any person has been interrupted, it shall for the purposes of this Part to the extent that the Authority Section 71I inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71I(1) amended 1 April 1988 section 13(1) Government Superannuation Fund Amendment Act 1988 Section 71I(2) amended 1 April 1988 section 13(2) Government Superannuation Fund Amendment Act 1988 Section 71I(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
71J: Benefits where member of regular forces dies while deserter or dies or is discharged while absent without leave
1: Where a contributor dies while a deserter or absent without leave and has been in desertion or so absent for a continuous period of 28 days or more, any spouse or partner Authority Chief of Defence Force Authority or partner section 71P section 71K
2: Where any member of the regular forces has been discharged from the regular forces on the grounds of being absent without leave for a continuous period of 3 years or more, the member may at the discretion of the Authority Chief of Defence Force
a: a refund of the total amount of the contributor's contributions to the Fund (less any amounts already received by the contributor from the Fund) increased in respect of contributions paid in respect of any period of contributory service under Part 3
b: a retiring allowance computed in accordance with the provisions of section 71G
3: Where any member of the regular forces who has been discharged from the regular forces on the grounds of being absent without leave for a continuous period of 3 years or more dies, any spouse or partner Authority or partner section 71P section 71K Section 71J inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71J(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 71J(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71J(1) amended 1 April 1990 section 102(5) Defence Act 1990 Section 71J(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71J(2) amended 1 April 1990 section 102(5) Defence Act 1990 Section 71J(3) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 71J(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
71JA: Right to cease to be contributor under Part 3A
Any contributor under this Part may, subject to regulations made under section 97
a: to leave the contributor's contributions in the Fund and to receive—
i: a deferred pension; or
ii: a deferred lump sum,— in accordance with those regulations; or
b: to receive a refund of the contributor's contributions in accordance with those regulations. Section 71JA inserted 1 October 1995 section 12 Government Superannuation Fund Amendment Act 1995
71K: Benefits where contributor leaves regular forces and is not entitled to retiring allowance
1: Where any contributor under this Part is discharged or released from the regular forces in circumstances where no retiring allowance is payable, the contributor shall be entitled to receive a refund of the total amount of the contributor's contributions to the Fund (less any amounts already received by the contributor from the Fund), increased—
a: in respect of contributions paid in respect of any period of contributory service under Part 3
b: where the Chief of Defence Force Authority at a rate calculated using a method that has been determined by the Authority ( see 30 June
2: For the purposes of determining the amount of any refund of contributions payable to any contributor under subsection (1), the amount of the refund shall include any amount payable to the contributor under section 35(1)
3: Where any contributor is entitled to receive a payment under subsection (1) and the contributor has not less than 10 years contributory service, the contributor may elect to decline the payment and to have the transfer value of the contributor's contributions (as determined in accordance with subsection (5)) paid to any retirement scheme (within the meaning of section 6(1)
4: Any election under subsection (3) may be revoked, but shall be irrevocable once any payment has been accepted from the Fund pursuant to that election.
5: For the purposes of subsection (3) the transfer value of a contributor's contributions shall be—
a: the amount of the refund that the contributor would be entitled to receive under subsection (1), increased by 10% of that amount for every complete year of the contributor's contributory service in excess of 10 years' contributory service, and an appropriate portion of 10% for any part year of such contributory service; or
b: twice the amount of the refund that the contributor would be entitled to receive pursuant to subsection (1),— whichever is the lesser, and the amount that would be included in any refund of contributions payable to the contributor by virtue of section 35(1)
6: Any contributor who is entitled to receive a payment under subsection (1) and who has not attained the age of 50 years may, at any time before the payment is made, elect to defer the contributor's right to payment under subsection (1) and to leave the contributor's contributions in the Fund.
7: Any election under subsection (6) may be revoked at any time.
8: In any case where a person has elected to leave contributions in the Fund under subsection (6), the provisions of subsections (6) and (7) of section 61R
a: every reference to Government service were a reference to service in the regular forces; and
b: every reference to section 61S section 71K
9: Where a contributor who has elected to leave contributions in the Fund under subsection (6) dies while any contributions are held in the Fund on his or her behalf and while not contributing and leaves a spouse or partner sections 61M 61Q or partner or partner
a: a refund of the contributor's contributions to the Fund increased in respect of contributions paid in respect of any period of contributory service under Part 3
b: an annuity of one-half of the rate of the retiring allowance to which the deceased contributor would have been entitled if the contributor had become entitled to a retiring allowance calculated under section 71G
i: the date on which the contributor was discharged or released from the regular forces was the date of the contributor's retirement; and
ii: the final average earnings of the contributor were increased by the percentage (if any) as certified by the Government Statistician by which the index number of the Consumers and the entitlement of the spouse or partner relationship status or partner
10: Where a contributor who has elected to leave contributions in the Fund under subsection (6) dies while any contributions are held in the Fund on his or her behalf and while not contributing and does not leave a spouse or partner sections 61O 61Q Part 3
11: The Authority may not make a determination under subsection (1)﻿(b) unless the Minister has approved the proposed method.
12: A determination under that subsection is secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication The maker must publish it in the Gazette LA19 ss 73 74(1)﻿(a) cl 14 Presentation It is not required to be presented to the House of Representatives because a transitional exemption applies under Schedule 1 LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 71K inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71K(1)﻿(b) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 71K(1)﻿(b) amended 2 October 2001 section 15 Government Superannuation Fund Amendment Act 2001 Section 71K(1)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71K(1)﻿(b) amended 1 July 1992 section 10 Government Superannuation Fund Amendment Act (No 2) 1992 Section 71K(1)﻿(b) amended 1 April 1990 section 102(5) Defence Act 1990 Section 71K(3) amended 1 December 2014 section 150 Financial Markets (Repeals and Amendments) Act 2013 Section 71K(6) inserted 1 April 1988 section 14 Government Superannuation Fund Amendment Act 1988 Section 71K(7) inserted 1 April 1988 section 14 Government Superannuation Fund Amendment Act 1988 Section 71K(8) inserted 1 April 1988 section 14 Government Superannuation Fund Amendment Act 1988 Section 71K(9) inserted 1 April 1988 section 14 Government Superannuation Fund Amendment Act 1988 Section 71K(9) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 71K(9) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005 Section 71K(9)﻿(b)﻿(ii) amended 1 September 2022 section 107(1) Data and Statistics Act 2022 Section 71K(10) inserted 1 April 1988 section 14 Government Superannuation Fund Amendment Act 1988 Section 71K(10) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 71K(11) inserted 28 October 2021 section 3 Secondary Legislation Act 2021 Section 71K(12) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
71L: Benefits on death of contributor
Sections 61M 61N 61O 61Q
a: the references in those sections to Government service included service in the regular forces:
b: the references in section 61M(1)﻿(a)﻿(ii) section 61N(1)﻿(a) section 61O(1)﻿(b) to section 61S(1)﻿(a) section 71K
c: the reference in section 61M(1)﻿(b) section 91 section 71M
d: the reference in section 61N(1)﻿(b) section 61T(2) section 71S(2)
e: paragraph (a) of section 61O(1)
a: where the contributor dies before becoming entitled to a retiring allowance, a lump sum being:
i: 1 year's salary of the contributor calculated at the rate of salary payable to the contributor when the contributor was last a contributor to the Fund; or
ii: a refund of the contributor's contributions to the Fund including interest, as if the contributor had ceased service in the regular forces on the date of the contributor's death and become entitled to receive a refund of contributions under section 71K(1) whichever is the greater: Section 71L inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986
71M: Election to surrender proportion of retiring allowance and receive cash payment
1: Any contributor who becomes entitled to a retiring allowance under this Part may elect to surrender the contributor's right to a proportion of the retiring allowance and to receive instead payment out of the Fund of an amount calculated in accordance with formula A × B, where—
A: is the amount by which the contributor's annual retiring allowance is reduced pursuant to the surrender:
B: is:
a: 21
b: 21 0.075
c: 12
2: For the purposes of subsection (1) a contributor shall be deemed to be entitled to a retiring allowance under this Act in any case where the contributor would have been so entitled if the contributor had retired on the date of the election.
3: An election may be made under subsection (1) by a contributor at any time within 3 months immediately preceding the date on which the contributor becomes entitled to a retiring allowance under this Part.
4: Where an election is made during the period specified in subsection (3), it shall be deemed to have been made on the earliest day on which the contributor would be entitled to a retiring allowance under this Part if the contributor survived and had retired.
5: Subject to subsection (6), any contributor who has made an election under subsection (1) may make a further election within 3 months before the contributor is discharged or released from the regular forces, to thereupon receive not more than half the amount that the contributor would be entitled to receive if the contributor had been entitled to a retiring allowance when the contributor made the election under subsection (1).
6: Where the Authority section 71H(2)
7: Where any amount is paid to any contributor under subsection (5), interest shall be payable on that amount by the contributor at such rate as the Authority
8: All such interest shall be recoverable as a debt due to the Crown and may be deducted from any retiring allowance payable to the contributor or any annuity payable to the surviving spouse or partner
9: Every election under this section shall be made in writing and delivered to the Authority
10: Except as provided in subsection (11), no contributor shall have the right to revoke or amend any election under this section or to make any further election.
11: Where a contributor to whom subsection (2) or subsection (5) applies has made an election under subsection (1), that contributor shall be entitled to make 1 further election to increase the proportion of the retiring allowance surrendered under subsection (1) before the contributor has accepted any instalment of the contributor's retiring allowance.
12: No election or combination of elections under this section shall entitle any contributor to surrender more than one-quarter of the contributor's retiring allowance.
13: Where a contributor has completed an election under this section in respect of a previous period of contributory service, the amount so surrendered shall be deducted from the retiring allowance that the contributor may elect to surrender.
14: Upon an election under this section becoming effective the annual retiring allowance payable to a contributor shall be reduced by the same proportion as that which the contributor has elected to surrender, and all rights in respect of the proportion so surrendered shall be deemed to be determined.
15: Except as provided in subsection (5), any amount which a contributor is entitled to receive under this section shall become payable—
a: on the date on which the contributor becomes entitled to payment of the retiring allowance; or
b: in the case of a contributor to whom subsection (2) applies, on the date of the contributor's death,— whichever is the earlier. Section 71M inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71M(1) formula item B paragraph (a) amended 1 April 1990 section 16(a) Government Superannuation Fund Amendment Act 1990 Section 71M(1) formula item B paragraph (b) amended 1 April 1990 section 16(b) Government Superannuation Fund Amendment Act 1990 Section 71M(1) formula item B paragraph (b) amended 1 April 1990 section 16(c) Government Superannuation Fund Amendment Act 1990 Section 71M(1) formula item B paragraph (c) amended 1 April 1990 section 16(d) Government Superannuation Fund Amendment Act 1990 Section 71M(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71M(7) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71M(8) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 71M(9) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
71N: Right to defer retiring allowance to age 55 or 60 in return for lump sum at retirement
1: Any contributor who becomes entitled to a retiring allowance under this Part may, in addition to or instead of exercising the right to surrender a proportion of the contributor's retiring allowance under section 71M
C: is the contributor's annual retiring allowance after the effect of any election under section 40 section 48 section 71M
D: is—
a: the number of months from the contributor's date of retirement to the date the contributor attains 55 or 60 years of age (whichever is appropriate) multiplied by 0.08
b: 20.16 whichever is the lesser.
2: Every election under subsection (1) shall be made in writing and delivered to the Authority
3: No contributor shall have the right to revoke or amend any election under subsection (1) or to make any further election after the contributor has accepted any payment under this section.
4: Subject to subsection (5), where any contributor dies after having made an election under subsection (1) but before attaining the age at which the contributor has elected to receive the annual retiring allowance, sections 61N 61O 61Q
a: as if the references in section 61N(1)﻿(a) section 61O to section 61S(1)﻿(a) section 71K(1)
b: as if the reference in section 61N(1)﻿(b) section 61T(2) section 71S(2)
5: Where any contributor to whom subsection (4) applies dies, no annuity shall be payable under section 61N(1)﻿(b)
6: For the purposes of calculating the amount of the retiring allowance payable to the contributor at the date at which the contributor has elected to receive the retiring allowance, and for the purposes of calculating any annuity, the contributor shall be deemed to have been receiving from the date of retirement an annual retiring allowance of an amount calculated from time to time according to the formula set out in subsection (7) or subsection (8) (as appropriate).
7: In any case where the contributor's date of retirement is on or after 1 April 1990, the formula for the purposes of subsection (6) is— C ÷ [1 + (0.02 × n)] where— C is the retiring allowance that would have been payable—
a: had the contributor not elected to defer the retiring allowance, but after allowing for the effect of any election under section 40 section 48 section 71M
b: had Part 3 n is the number, if any, of years (including fractions of a year) by which the contributor's date of retirement precedes whichever is the earlier of—
a: the date to which the contributor elected to defer the retiring allowance; or
b: 1 October 1999.
8: In any case where the contributor's date of retirement is before 1 April 1990, the formula for the purposes of subsection (6) is— C × (0.7 + (0.014 × t)) where— C is the retiring allowance that would have been payable—
a: had the contributor not elected to defer the retiring allowance, but after allowing for the effect of any election under section 40 section 48 section 71M
b: had neither Part 1 Part 3 t is the number, if any, of years (including fractions of a year) by which the date to which the contributor elected to defer the retiring allowance precedes 1 October 1999. Section 71N inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71N(1) formula item D paragraph (a) amended 1 April 1990 section 17(1)﻿(a) Government Superannuation Fund Amendment Act 1990 Section 71N(1) formula item D paragraph (b) amended 1 April 1990 section 17(1)﻿(b) Government Superannuation Fund Amendment Act 1990 Section 71N(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71N(6) replaced 1 April 1990 section 17(2) Government Superannuation Fund Amendment Act 1990 Section 71N(7) inserted 1 April 1990 section 17(2) Government Superannuation Fund Amendment Act 1990 Section 71N(8) inserted 1 April 1990 section 17(2) Government Superannuation Fund Amendment Act 1990
71O: Contributions in respect of previous service in armed forces
1: Where any contributor has served as a member of the regular forces or as a regular member of the armed forces of any State other than New Zealand for any period or periods before the commencement of the contributor's contributory service as a member of the regular forces, the contributor may, with the consent of the Authority Chief of Defence Force
2: The consent of the Authority Authority Authority
3: Except with the consent of the Authority
4: No election shall be made under this section so as to enable any contributor—
a: to contribute to the Fund in respect of any period of service for which the contributor is receiving or has received any pension or retiring allowance except with the consent of the Authority Authority
b: to contribute to the Fund in respect of any period of contributory service in excess of 10 years occurring before the commencement of the contributor's current actual continuous service as a member of the regular forces unless that earlier contributory service was service as a member of the regular forces. Section 71O inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71O(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71O(1) amended 1 April 1990 section 102(5) Defence Act 1990 Section 71O(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71O(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71O(4)﻿(a) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
71P: Option where contributor on leave of absence without salary
1: Where any contributor under this Part is on leave of absence without salary, the contributor may elect that section 32 section 71S(2)
2: Where a contributor elects that this subsection shall apply—
a: the contributor's contributions shall remain in the Fund:
b: the contributor shall not be liable to pay contributions in respect of the period of leave of absence:
c: the period of leave of absence shall not be counted as contributory service of the contributor:
d: if the person again becomes a contributor to the Fund under this Part before attaining the age of 50 years, the person's contributions shall not be refunded to the person, and the person's previous record of contributory service shall be reactivated and count as continuous contributory service for the purpose of calculating benefits under this Part, but shall be discounted in the following manner:
i: a discount of 1.25% for each complete year of the period of the person's ineligibility to be a contributor for which the person has a corresponding period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any
ii: a discount of 2.25% for each complete year of the period of the person's ineligibility to be a contributor that is in excess of the person's period of contributory service that will be reactivated in accordance with this section and of a relative proportion of that percentage in respect of any
e: if the contributor dies during the period of leave of absence and leaves a spouse or partner sections 61M 61Q or partner or partner
i: a refund of the contributor's contributions to the Fund increased in respect of contributions paid in respect of any period of contributory service under Part 3 or this Part
ii: an annuity at one-half of the rate of the retiring allowance to which the deceased contributor would have been entitled if the contributor had become entitled to a retiring allowance calculated under section 71G and the entitlement of the spouse or partner or partner
f: if the contributor dies during the period of leave of absence and does not leave a spouse or partner sections 61O 61Q Part 3
3: Any period of discounted contributory service referred to in subsection (2)﻿(d) shall be deemed to precede immediately the date on which the person again became a contributor to the Fund.
4: Nothing in this section shall apply in respect of any period of leave of absence without salary of less than 29 Section 71P inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71P(2)﻿(d)﻿(i) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995 Section 71P(2)﻿(d)﻿(ii) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995 Section 71P(2)﻿(e) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 71P(2)﻿(e) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005 Section 71P(2)﻿(e)﻿(i) amended 1 April 1988 section 15(1) Government Superannuation Fund Amendment Act 1988 Section 71P(2)﻿(f) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 71P(4) amended 1 April 1988 section 15(2) Government Superannuation Fund Amendment Act 1988
71Q: Election to contribute in respect of previous Government service
1: Subject to subsection (2), where any contributor under this Part has service in the Government service that is not at present included in the contributor's contributory service, the contributor may elect to contribute to the Fund under this Part in respect of not more than 10 years of that service.
2: Except with the consent of the Authority Authority
a: who is not a full-time member of the regular forces; or
b: in respect of any period during which the contributor was not a permanent full-time employee in the Government service; or
c: who has attained the age of 50 years.
3: Without limiting the power of the Authority
a: on the salary received by the contributor in respect of that period; or
b: as if the contributor received salary in respect of that period at the rate of salary payable to the contributor at the date of the election— whichever is the greater.
4: Where any election is made under this section the extent to which the Government service concerned is to be treated as service under this Part shall be determined by the Authority
5: Except with the consent of the Authority Section 71Q inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71Q(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71Q(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71Q(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71Q(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
71R: Election to contribute at former rate where salary reduced
1: Where for any reason a contributor's salary has been reduced (whether by reason of the contributor ceasing to hold higher rank or otherwise) the contributor may, by notice in writing delivered to the Authority Authority
2: In the case of any reduction of a contributor's salary by reason of the contributor ceasing to hold any rank higher than the contributor's substantive rank, the contributor may, instead of exercising the contributor's right under subsection (1), elect to receive a refund of the contributor's contributions to the Fund in respect of the excess of the contributor's salary over the salary for the rank which the contributor then holds, and the amount of that excess shall be deemed not to form part of the contributor's salary for the purposes of this Act.
3: Interest shall be payable on any refund payable under subsection (2) at the rate of 0.25% for each month during which the contributions in respect of the excess were held by the Fund.
4: Except with the consent of the Authority
5: Where any election is made under subsection (1), the Authority Authority, after receiving advice from an actuary, Authority Section 71R inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71R(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71R(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 71R(5) amended 1 May 2011 section 82 Financial Markets Authority Act 2011 Section 71R(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
71S: Sections to apply to contributors and contributions under this Part
1: Except as provided in this section, nothing in Part 2 Part 2A Part 3
2: Sections 32 37 40 43 48 60 66B
2A: Section 25
3: Sections 61L 61M 61N 61O 61Q 61R sections 71G 71H(4) 71K 71L 71N 71P(2)
4: Section 70(5) section 71D(2) Section 71S inserted 25 December 1986 section 15(1) Government Superannuation Fund Amendment Act 1986 Section 71S(2A) inserted 1 April 1988 section 16 Government Superannuation Fund Amendment Act 1988 Section 71S(3) replaced 1 April 1988 section 16 Government Superannuation Fund Amendment Act 1988
4: Superannuation of Judges and Solicitor-General
Part 4 replaced 1 January 1981 Government Superannuation Fund Amendment Act 1980 Interpretation and application Heading inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980
72: Interpretation
In this Part, unless the context otherwise requires,— Judge
a: a Judge of the High Court appointed under section 100
b: a Judge of the Employment Court section 200
c: a Judge of the Compensation Court appointed under section 41 of the Workers' Compensation Act 1956
d: a Judge of the Maori Land Court appointed under section 7
e: a Chief Judge of the District Court appointed under section 24
f: a Judge of the District Court appointed under section 11 judicial service temporary Judge
a: a Judge of the High Court appointed under section 113
b: a Judge of the Employment Court section 207
c: a Judge of the Compensation Court appointed under section 43 of the Workers' Compensation Act 1956
d: a Judge of the Maori Land Court appointed under section 9
e: a Judge of the District Court appointed under section 31 Section 72 replaced 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 72 Judge amended 1 March 2017 section 183(b) Senior Courts Act 2016 Section 72 Judge amended 2 October 2000 section 241 Employment Relations Act 2000 Section 72 Judge amended 1 July 1993 section 362(2) Te Ture Whenua Maori Act 1993 Section 72 Judge amended 1 March 2017 section 261 District Court Act 2016 Section 72 Judge amended 1 March 2017 section 261 District Court Act 2016 Section 72 temporary Judge amended 1 March 2017 section 183(b) Senior Courts Act 2016 Section 72 temporary Judge amended 2 October 2000 section 241 Employment Relations Act 2000 Section 72 temporary Judge amended 1 July 1993 section 362(2) Te Ture Whenua Maori Act 1993 Section 72 temporary Judge amended 1 March 2017 section 261 District Court Act 2016
73: Application of this Part to Solicitor-General
1: Subject to subsection (2), this Part shall apply to any person appointed to the office of Solicitor-General as if that appointment were an appointment as a Judge.
2: Where any person has, before 31 December 1980, elected under section 74 Part 2 Section 73 replaced 1 January 1981 Government Superannuation Fund Amendment Act 1980
74: Application of this Part
1: Subject to section 74B
2: Nothing in this Part shall apply to any Judge appointed after 31 March 1988. Section 74 replaced 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 74(2) inserted 8 May 1989 section 2 Government Superannuation Fund Amendment Act 1989
74A: Application of this Part to Judges to whom Parts 4 and 5 applied
1: Subject to subsection (2) and to section 7 of the Government Superannuation Fund Amendment Act 1980 Part 4 Part 5
2: Any Judge who was a contributor under Part 5 Authority Part 5
3: Every such election shall be irrevocable.
4: Where any such election is made this Part shall not apply and is hereby deemed never to have applied to that Judge. Section 74A inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 74A(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
74B: Application of this Part to Judge of or over age of 63 years on appointment
1: Where any person is first appointed to be a Judge after he has attained the age of 63 years he may elect, by notice in writing delivered to the Authority
2: Every such election shall be irrevocable.
3: Where any such election is made this Act shall not apply and is hereby deemed never to have applied to that person. Section 74B inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 74B(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Contributions Heading inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980
74C: Contributions
1: From the salary payable to any Judge in respect of any period after 31 December 1980 a contribution at the rate applicable under subsection (2) shall be deducted as the salary becomes payable from time to time.
2: The contribution to be deducted from the salary of a Judge in accordance with subsection (1) shall be—
a: 7% if his age is under 42 years at the commencement of his judicial service:
b: 7.5% if he has then attained the age of 42 years but has not attained the age of 50 years:
c: 8% if he has then attained the age of 50 years.
3: Notwithstanding subsection (1), where the judicial service completed by any Judge is such that if he were to retire he would be entitled to the maximum retiring allowance payable under section 74E
4: Notwithstanding subsection (1), where the judicial service completed by any Judge who was a contributor under Part 5
5: Section 74C inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 74C(5) repealed 1 April 1995 Income Tax Act 1994
74D: Service as a temporary Judge
1: Where any person is appointed as a temporary Judge and that person was, immediately before his appointment, holding office as a Judge, that person shall pay contributions in respect of his service as a temporary Judge as if that service were service as a Judge.
2: Where subsection (1) applies to any person the provisions of this Part shall apply to that person as if he had received a further appointment as a Judge on the date on which he was appointed as a temporary Judge.
3: Where any person to whom subsection (1) does not apply is appointed as a Judge, and that person was, immediately before his appointment, holding office as a temporary Judge, that person may elect to pay contributions in respect of his service as a temporary Judge as if that service were service as a Judge.
4: Every such election shall be irrevocable, and shall be delivered to the Authority
5: Where any such election is made the provisions of this Part shall apply to that person as if he had been appointed as a Judge on the date on which he was appointed as a temporary Judge. Section 74D inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 74D(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Retiring allowances Heading inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980
74E: Entitlement of Judge to retiring allowance
1: Every Judge who—
a: retires after having attained the age of 68 years; or
b: resigns his office after having completed 10 years' judicial service and having attained the age of 60 years; or
c: resigns his office after having completed not less than 20 years' judicial service; or
d: satisfies the Governor-General in Council that he has become incapable of performing the duties of his office by reason of any permanent infirmity or other cause, and thereupon resigns his office,— shall be entitled to a retiring allowance in proportion to the amount of his annual salary at the time of retiring or resigning, computed in accordance with the succeeding provisions of this section.
2: In no case shall the retiring allowance computed under this section exceed two-thirds of the annual salary of the Judge at the date of his retirement or resignation.
3: Subject to subsection (2) and to sections 74F 74G
a: where the Judge was under 42 years of age at the date of his first appointment, one thirty-third part of that salary for each year of judicial service and a proportionate part of that fraction of that salary for each part of a year of judicial service:
b: where the Judge was 42 years of age or over but under 50 years of age at the date of his first appointment, one-thirtieth part of that salary for each year of judicial service and a proportionate part of that fraction of that salary for each part of a year of judicial service:
c: where the Judge was 50 years of age or over but under 54 years of age at the date of his first appointment, one twenty-seventh part of that salary for each year of judicial service and a proportionate part of that fraction of that salary for each part of a year of judicial service:
d: where the Judge was 54 years of age or over at the date of his first appointment, one twenty-fourth part of that salary for each year of judicial service and a proportionate part of that fraction of that salary for each part of a year of judicial service. Section 74E inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980
74F: Minimum retiring allowance for certain Judges who retire at 68 years of age or over
1: Notwithstanding section 74E(3)
2: Notwithstanding section 74E(3) Section 74F inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980
74G: Minimum retiring allowance for Judge who resigns on grounds of incapacity
Notwithstanding section 74E(3) Section 74G inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980 Refund of contributions Heading inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980
74H: Power to elect to receive refund of contributions instead of retiring allowance
1: Where any Judge retires or resigns his office and is entitled to receive a retiring allowance he may, at any time before accepting the first instalment of his retiring allowance, elect to accept a refund of the total contributions paid by him under this Act instead of a retiring allowance.
2: Every such election shall be irrevocable.
3: Where any such election is made, the Judge shall be entitled to receive the refund of contributions without interest unless interest is payable under section 61S(1)﻿(a) section 74IA Section 74H inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 74H(3) amended 25 December 1986 section 18(2) Government Superannuation Fund Amendment Act 1986
74I: Entitlement to refund where no entitlement to retiring allowance
1: Where any Judge retires or resigns his office and is not entitled to receive a retiring allowance, he shall be entitled to receive a refund of the total contributions paid by him under this Act.
2: The refund of the contributions shall be paid without interest unless interest is payable under section 61S(1)﻿(a) section 74IA Section 74I inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 74I(2) amended 25 December 1986 section 18(3) Government Superannuation Fund Amendment Act 1986
74IA: Rights and benefits where judicial service ceases other than on death
Section 61S
a: Judges were contributors under Part 2A
b: paragraph (b) of subsection (1) of that section, and the reference to that paragraph in subsection (5) of that section, had been repealed:
c: the references in that section to Government service included judicial service:
d: the references in that section to section 61L section 74E Section 74IA inserted 25 December 1986 section 18(1) Government Superannuation Fund Amendment Act 1986 Payments to spouses or partners Heading inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980 Heading amended 26 April 2005 section 4(2) Government Superannuation Fund Amendment Act 2005
74J: Benefits payable on death of Judge
1: Subject to subsection (2), sections 61M 61N 61O 61Q
a: Judges were contributors under Part 2A
b: the references in those sections to becoming entitled to a retiring allowance were references to receipt of the first instalment of that allowance:
c: the references in those sections to Government service included judicial service:
d: the reference in section 61M(1)﻿(b)﻿(ii) section 74E(1)﻿(d)
e: section 61S(1)﻿(b)
2: Notwithstanding the limitations in sections 61M(1)﻿(b)﻿(ii) 61N(1)﻿(b) and (2)﻿(b) or partner or partner or partner
a: 15% of the salary payable to the Judge at the date of the Judge's retirement or death, whichever first occurs; or
b: where the Judge has made an election under the second proviso to section 78(1) reduced by the same proportion as that which the spouse or partner section 61M(1)﻿(b)﻿(i) Section 74J replaced 25 December 1986 section 19(1) Government Superannuation Fund Amendment Act 1986 Section 74J(2) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Capitalisation of retiring allowance or annuity Heading repealed 25 December 1986 section 25(2) Government Superannuation Fund Amendment Act 1986
74K: Election to surrender proportion of retiring allowance or annuity and receive cash payment
Section 74K repealed 25 December 1986 section 25(2) Government Superannuation Fund Amendment Act 1986 Minimum payments in respect of certain Judges Heading inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980
74L: Certain Judges or surviving spouses
or partners Notwithstanding this Part, no retiring allowance or annuity payable under this Part to or in respect of a Judge who was contributing under Part 5 section 74E(1)﻿(a) Section 74L inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 74L heading amended 26 April 2005 section 4(2) Government Superannuation Fund Amendment Act 2005 Accounting Heading inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980
74M: Judges Superannuation Account
1: All contributions payable under this Part and Part 5
2: All retiring allowances, annuities, refunds of contributions, and other payments payable under this Part or Part 5 a Crown Bank Account
3: The Judges shall not, by reason of this section, become contributors to the Government Superannuation Fund for the purposes of any Part of this Act other than this Part and Part 5 Section 74M inserted 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 74M(2) amended 25 January 2005 section 83(7) Public Finance Act 1989
4A: Superannuation of Masters
Part 4A repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
74N: Interpretation
Section 74N repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
74O: Masters may elect to contribute under Part 4
Section 74O repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
74P: Judges appointed as Masters may elect to continue to contribute under Part 4
Section 74P repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
74Q: Part-time Masters
Section 74Q repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
74R: Masters may elect to continue to contribute under Parts 2, 2A, 3, or 3A
Section 74R repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
74S: Master deemed to have retired on expiration of term of appointment
Section 74S repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
74T: Transitional provision
Section 74T repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
5: Superannuation of Judges
Part 5 repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
75: Interpretation
Section 75 repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
75A: Application of this Part
Section 75A repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
76: Retiring allowances of Judges
Section 76 repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
77: Election to contribute for widow's annuity
Section 77 repealed 4 December 1964 Government Superannuation Fund Amendment Act 1964
78: Contributions
Section 78 repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
79: Annuity to widow or refund of contributions on death of contributor
Section 79 repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
79A: Election by Judge or surviving spouse to surrender proportion of retiring allowance or annuity and receive cash payment
Section 79A repealed 25 December 1986 Government Superannuation Fund Amendment Act 1986
80: Refund of contributions where Judge unmarried after retirement
Section 80 repealed 8 May 1989 section 3 Government Superannuation Fund Amendment Act 1989
81: Judges' Superannuation Account
Section 81 repealed 1 January 1981 Government Superannuation Fund Amendment Act 1980
5A: Superannuation of Judges and Solicitor-General as from commencement of 1 April 1988
Part 5A inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Interpretation and application Heading inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989
81A: Interpretation
In this Part, unless the context otherwise requires,— Judge
a: a Judge of the High Court appointed under section 100
b: a Judge of the Employment Court appointed under section 200 section 253
c: a Judge of the Compensation Court appointed under section 41 of the Workers' Compensation Act 1956:
d: a Judge of the Maori Land Court appointed under section 7
e: a Judge of the District Court appointed under section 11 24 and includes, for the purpose of calculating any retiring allowance, annuity, other allowance, or payment that is payable under this Part, any person to whom this Part has applied and who has ceased to be a Judge judicial service
a: any service as a Judge; and
b: any service as a temporary Judge in respect of which contributions are paid as if that service were service as a Judge,— and, where such service is not continuous, shall be the aggregate of all such periods of service temporary Judge
a: a Judge of the High Court appointed under section 113
b: a Judge of the Employment Court appointed under section 207
c: a Judge of the Compensation Court appointed under section 43 of the Workers' Compensation Act 1956
d: a Judge of the Maori Land Court appointed under section 9
e: a Judge of the District Court appointed under section 31 Section 81A inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81A Judge amended 1 March 2017 section 183(b) Senior Courts Act 2016 Section 81A Judge replaced 2 October 2000 section 240 Employment Relations Act 2000 Section 81A Judge amended 1 July 1993 section 362(2) Te Ture Whenua Maori Act 1993 Section 81A Judge amended 1 March 2017 section 261 District Court Act 2016 Section 81A temporary Judge amended 1 March 2017 section 183(b) Senior Courts Act 2016 Section 81A temporary Judge replaced 2 October 2000 section 240 Employment Relations Act 2000 Section 81A temporary Judge amended 1 July 1993 section 362(2) Te Ture Whenua Maori Act 1993 Section 81A temporary Judge amended 1 March 2017 section 261 District Court Act 2016
81B: Application of this Part to Judges
1: Subject to section 81D
2: Nothing in this Part shall apply in respect of—
a: any person who is first appointed as a Judge or as Solicitor-General after 30 June 1992; or
b: any period of judicial service after 30 June 1992 by any person who resumes judicial service after that date (other than a person whose contributions in respect of his or her previous period of judicial service remained, as a result of an election made by that person under this Part, in the Judges Superannuation Account throughout the period between that person's 2 periods of judicial service).
3: Nothing in subsection (2) prevents any person who, as at the close of 30 June 1992, is a temporary Judge and who is appointed as a Judge immediately after ceasing to be a temporary Judge, from—
a: contributing in accordance with section 81G(3)
b: contributing under this Part in respect of that immediately following period of service as a Judge.
4: Nothing in subsection (2) prevents any person who, as at the close of 30 June 1992, is an Associate Judge an Associate Judge
5: Notwithstanding subsection (2), this Part shall continue to apply to any person who, as at the close of 30 June 1992, holds the office of Solicitor-General.
6: Notwithstanding anything to the contrary in this Act, nothing in this Part shall apply in respect of any period of judicial service after the effective date of an election under section 81OA Section 81B inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81B(2) inserted 1 July 1992 section 12 Government Superannuation Fund Amendment Act (No 2) 1992 Section 81B(3) inserted 1 July 1992 section 12 Government Superannuation Fund Amendment Act (No 2) 1992 Section 81B(4) inserted 1 July 1992 section 12 Government Superannuation Fund Amendment Act (No 2) 1992 Section 81B(4) amended 20 May 2004 section 6(3) Judicature Amendment Act 2004 Section 81B(5) inserted 1 July 1992 section 12 Government Superannuation Fund Amendment Act (No 2) 1992 Section 81B(6) inserted 1 October 1995 section 30 Government Superannuation Fund Amendment Act 1995
81C: Application of this Part to persons to whom Part 4 applies
1: Subject to subsection (2), this Part shall apply to all persons to whom Part 4
2: Any person referred to in subsection (1) may elect, by notice in writing delivered to the Authority Part 4
3: Every such election shall be irrevocable.
4: Where any such election is made, this Part shall not apply and shall be deemed never to have applied to that person. Section 81C inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81C(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
81D: Application of this Part to Judge of or over age of 63 years on appointment
1: Where any person is first appointed to be a Judge after that person has attained the age of 63 years, that person may elect, by notice in writing delivered to the Authority
2: Every such election shall be irrevocable.
3: Where any such election is made, this Part shall not apply and shall be deemed never to have applied to that person. Section 81D inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81D(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
81E: Application of this Part to Solicitor-General
1: Subject to subsections (2) to (5), this Part shall apply to any person appointed to the office of Solicitor-General as if that appointment were an appointment as a Judge.
2: The person who held the office of Solicitor-General on 31 March 1988 may elect, by notice in writing delivered to the Authority Part 2A
3: Any person who is appointed to the office of Solicitor-General and who is a contributor under Part 2A Authority
4: Every election under subsection (2) or subsection (3) shall be irrevocable.
5: Where any such election is made, this Part shall not apply and shall be deemed never to have applied to that person. Section 81E inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81E(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81E(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Contributions Heading inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989
81F: Contributions
1: A contribution at the rate of 8% shall be deducted from the salary payable to any Judge in respect of any period after 31 March 1988.
2: The contribution shall be deducted as the salary becomes payable from time to time, and shall be paid into a special account within the Government Superannuation Fund to be called the Judges Superannuation Account.
3: Notwithstanding the provisions of subsection (1), where the judicial service completed by a Judge exceeds 16 years, no further contributions shall be deducted from his or her salary in respect of any period after 31 March 1988 or after such service has been completed, whichever is the later. Section 81F inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989
81G: Service as temporary Judge
1: Where any person is appointed as a temporary Judge and that person was, immediately before his or her appointment, holding office as a Judge, that person shall, unless he or she is entitled to a retiring allowance under section 81H(a)
2: Where subsection (1) applies to any person, the provisions of this Part shall apply to that person as if he or she had received a further appointment as a Judge on the date on which he or she was appointed as a temporary Judge.
3: Where any person to whom subsection (1) does not apply is appointed as a Judge, and that person was, immediately before his or her appointment, holding office as a temporary Judge, that person may elect to pay contributions in respect of his or her service as a temporary Judge as if that service were service as a Judge.
4: Every such election shall be irrevocable, and shall be delivered to the Authority
5: Where any such election is made, the provisions of this Part shall apply to that person as if he or she had been appointed as a Judge on the date on which he or she was appointed as a temporary Judge. Section 81G inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81G(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Retiring allowances Heading inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989
81H: Entitlement of Judge to retiring allowance
Every Judge who—
a: retires after having attained the age of 68 years; or
b: resigns his or her office after having completed not less than 10 years' judicial service and having attained the age of 50 years; or
c: satisfies the Governor-General in Council that he or she has become incapable of performing the duties of his or her office by reason of any permanent infirmity or other cause, and resigns his or her office,— shall be entitled to a retiring allowance in proportion to the amount of his or her salary at the time of retiring or resigning, computed in accordance with the provisions of section 81I Section 81H inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989
81I: Computation of retiring allowance
1: The retiring allowance of a Judge shall be the pension percentage of the Judge's salary at the date of his or her retirement or resignation.
2: For the purposes of this section— appropriate fraction pension percentage P × (0.7 + (0.014 × t)) where— P is the appropriate fraction multiplied by the number of years (including fractions of a year) of judicial service, with a maximum of two-thirds, and, in the case of a Judge to whom section 81H(c) t is the number, if any, of years (including fractions of a year) not exceeding 9.5, by which the date which is the earlier of—
a: the date on which judicial service ceased; or
b: the date on which a period of 16 years of judicial service was completed,— precedes 1 October 1999.
3: Where a Judge who was contributing under Part 5 P Section 81I replaced 1 April 1990 section 18 Government Superannuation Fund Amendment Act 1990
81J: Minimum retiring allowance for Judge who resigns on grounds of incapacity
Section 81J repealed 1 April 1990 section 19 Government Superannuation Fund Amendment Act 1990 Death benefits Heading inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989
81K: Minimum annuity payable to eligible spouse
or partner
1: This section applies to a spouse or partner
a: who is the spouse or partner
b: who last became the spouse or partner
c: who is entitled to a benefit under section 81L section 81M(1)
2: Notwithstanding anything in section 81L section 81M(1) or partner
3: The minimum annuity referred to in subsection (2) shall be reduced—
a: by the same proportion as that which the spouse or partner section 81L(1)﻿(b)
b: in the case of the spouse or partner section 91 Section 81K inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 The Section 81K heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81K(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81K(1)﻿(a) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81K(1)﻿(b) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81K(2) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81K(3)﻿(a) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81K(3)﻿(b) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005
81L: Benefits where Judge dies while in office and leaves spouse
or partner
1: Subject to subsection (2), where any Judge dies while in office and leaves a spouse or partner or partner or partner
a: a lump sum being—
i: 1 year's salary of the Judge calculated at the rate of salary payable to him or her when he or she was last a contributor to the Judges Superannuation Account; or
ii: a refund of the Judge's contributions to the Judges Superannuation Account including interest, as if he or she had ceased judicial service on the date of his or her death and made an election under section 81P(1)﻿(a) whichever is the greater, and the spouse or partner
b: both—
i: a lump sum, being not more than 80% of the maximum sum that the Judge could have elected to receive under section 91 section 81H(c)
ii: an annuity at one-half of the rate of the retiring allowance to which the deceased Judge would have been entitled if he or she had resigned from office under section 81H(c) section 91
2: Where a Judge dies while in office after making an election under section 91 or partner
a: subsection (1)﻿(a) shall not apply; and
b: any lump sum payable under subsection (1)﻿(b)﻿(i) shall be reduced by such amount as the Judge elected to receive under section 91
3: Every election under subsection (1) shall be made in writing delivered to the Authority or partner
4: The entitlement of any spouse or partner relationship status or partner
5: Nothing in this section shall apply to a Judge who dies while in office after becoming entitled to a retiring allowance in respect of any previous judicial service. Section 81L inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81L heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81L(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81L(1)﻿(a) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81L(2) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81L(3) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81L(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81L(4) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81L(4) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005
81M: Benefits where Judge dies after becoming entitled to retiring allowance and leaves spouse
or partner
1: Where any Judge dies after becoming entitled to a retiring allowance and leaves a spouse or partner or partner or partner or partner
a: the amount that the Judge would have been entitled to receive if he or she had made an election under section 81P(1)﻿(a)
b: an annuity at one-half of the rate of retiring allowance to which the deceased Judge was entitled at the date of his or her death.
2: Where any Judge dies after becoming entitled to a retiring allowance and leaves a spouse or partner or partner or partner or partner
a: the amount that the Judge would have been entitled to receive if the Judge had made an election under section 81P(1)﻿(a)
b: an annuity being the appropriate proportion of the retiring allowance to which the deceased Judge was entitled at the date of his or her death which shall be—
i: 10% of that allowance where the Judge dies less than 2 years after the spouse or partner or partner
ii: 20% of that allowance where the Judge dies 2 or more years but less than 3 years after the spouse or partner or partner
iii: 30% of that allowance where the Judge dies 3 or more years but less than 4 years after the spouse or partner or partner
iv: 40% of that allowance where the Judge dies 4 or more years but less than 5 years after the spouse or partner or partner
v: 50% of that allowance where the Judge dies 5 or more years after the spouse or partner or partner
3: Every election under subsection (1) or subsection (2) shall be made in writing delivered to the Authority or partner
4: The entitlement of any spouse or partner relationship status or partner Section 81M inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81M heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81M(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81M(2) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81M(2)﻿(b)﻿(i) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81M(2)﻿(b)﻿(ii) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81M(2)﻿(b)﻿(iii) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81M(2)﻿(b)﻿(iv) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81M(2)﻿(b)﻿(v) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81M(3) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81M(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81M(4) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81M(4) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005
81N: Benefit where Judge dies without leaving spouse
or partner
1: Where any Judge dies and does not leave a spouse or partner
a: where the Judge dies while in office, the amount that the Judge would have been entitled to receive if he or she had made an election under section 81P(1)﻿(a)
b: where the Judge dies after becoming entitled to a retiring allowance, the amount that the Judge would have been entitled to receive if he or she had made an election under section 81P(1)﻿(a)
2: Any money payable under subsection (1) to the personal representatives of a deceased Judge may, if no grant of probate or of letters of administration is obtained within 3 months after the death of the Judge, be paid to Public Trust Section 81N inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81N heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81N(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81N(2) amended 1 March 2002 section 170(1) Public Trust Act 2001
81O: Children's allowance
1: Where any Judge dies and leaves a child or children under the age of 16 years, there shall be paid to or on behalf of every such child an allowance at the rate calculated under subsection (6) until the child attains the age of 16 years.
2: Where a child of a deceased Judge has attained the age of 16 years and would be entitled to an allowance under subsection (1) if that child had not attained that age, the Authority Authority
a: for assisting in the education of that child, up to the end of the calendar year in which the child attains the age of 18 years:
b: where the child has a physical or mental disability that prevents the child from earning a living, for such period as the Authority
3: No allowance shall be paid to any child of a deceased Judge under this section if an allowance is already payable to that child under this Act.
4: Any money payable under this section to or on behalf of a child of a deceased Judge may, at the discretion of the Authority
a: paid to the child directly; or
b: expended by the Authority
c: paid to Public Trust Public Trust
5: Any receipt given by an infant or any other person for any money paid under the authority of this section shall be a good discharge to the Authority
6: The rate of the allowance payable each financial year to or on behalf of any child under this section shall be— $1,000 × (A ÷ B) where— A is the index number of the Consumers B is the index number of the Consumers
7: Nothing in this section shall apply to a Judge who dies before becoming entitled to a retiring allowance if the Judge's judicial service had already ceased before the Judge dies. Section 81O inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81O(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81O(2)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81O(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81O(4)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81O(4)﻿(c) amended 1 March 2002 section 170(1) Public Trust Act 2001 Section 81O(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81O(6) amended 1 September 2022 section 107(1) Data and Statistics Act 2022
81OA: Right to cease to be contributor under Part 5A
Any contributor under this Part may, subject to regulations made under section 97
a: to leave the contributor's contributions in the Account and to receive—
i: a deferred pension; or
ii: a deferred lump sum,— in accordance with those regulations; or
b: to receive a refund of the contributor's contributions in accordance with those regulations. Section 81OA inserted 1 October 1995 section 13 Government Superannuation Fund Amendment Act 1995 Benefits on ceasing service Heading inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989
81P: Rights and benefits where Judge ceases judicial service
1: Where the judicial service of any Judge ceases for any reason (other than the death of the Judge), the Judge may—
a: elect to receive a refund of his or her contributions to the Judges Superannuation Account (less any amounts already received by the Judge from that Account) increased, in respect of contributions paid in respect of any period after 1 May 1985 under this Part or Part 4
b: if the Judge has not less than 10 years' judicial service, elect to have the transfer value of his or her contributions (as determined in accordance with section 81S retirement scheme (within the meaning of section 6(1)
c: if the Judge has not less than 10 years' judicial service, elect, not more than 6 months after the date of ceasing judicial service or such extended period as the Authority
i: he or she may make a further election, not sooner than 3 months before he or she attains the age of 50 years, to receive a retiring allowance from such date as he or she may specify in the election, being a date on or after the day on which he or she attains the age of 50 years; and
ii: the retiring allowance shall continue to be payable to him or her during any period when the Judge is not contributing to the Judges Superannuation Account.
2: Every election under subsection (1) may, subject to subsection (3), be revoked, and the Judge may thereupon make an election under any other paragraph of that subsection.
3: Every election under subsection (1) shall be in writing delivered to the Authority Section 81P inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81P(1)﻿(b) amended 1 December 2014 section 150 Financial Markets (Repeals and Amendments) Act 2013 Section 81P(1)﻿(c) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81P(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
81Q: Benefits where Judge who has made election under section 81P(1)﻿(c) dies before becoming entitled to retiring allowance
Where a Judge who has made an election under section 81P(1)﻿(c)
a: if the Judge leaves a spouse or partner sections 81L 81O or partner or partner
i: a refund of the Judge's contributions to the Judges Superannuation Account increased, in respect of contributions paid in respect of any period after 1 May 1985 under this Part or Part 4
ii: an annuity at one-half of the rate of the retiring allowance to which the deceased Judge would have been entitled if he or she had become entitled to a retiring allowance calculated under section 81I and the entitlement of the spouse or partner relationship status or partner
b: if the Judge dies without leaving a spouse or partner sections 81N 81O Part 4 Section 81Q inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81Q(a) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 81Q(a) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005 Section 81Q(b) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005
81R: Benefits where Judge dies before making election under section 81P(1)
Where any Judge who is entitled to make an election under paragraph (a) or paragraph (b) of section 81P(1) Section 81R inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989
81S: Calculation of transfer value
For the purposes of section 81P(1)﻿(b)
a: the amount of the refund that the Judge would be entitled to receive if he or she made an election under section 81P(1)﻿(a)
b: twice the amount of the refund that the Judge would be entitled to receive if he or she had made an election under section 81P(1)﻿(a) whichever is the lesser, increased by the amount that would be included in any refund of contributions payable to the Judge by virtue of section 35(1) Section 81S inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989
81T: Calculation of retiring allowance payable to Judge who has made election under section 81P(1)﻿(c)
For the purposes of determining the retiring allowance payable to a person who has made an election under section 81P(1)﻿(c) section 81I
a: the Judge's salary at the date of retirement or resignation shall be determined as the salary at the date on which the judicial service ceased, increased by the percentage (if any) as certified by the Government Statistician by which the index number of the Consumers
b: the date upon which the retiring allowance is first to be paid shall be treated as the date of the person's retirement or resignation. Section 81T inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81T(a) amended 1 September 2022 section 107(1) Data and Statistics Act 2022
81U: Determination of amount of refund
For the purposes of determining the amount of any refund of contributions payable to or in respect of any Judge under any provision of sections 81P 81Q 81R section 35(1) Section 81U inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989
81UA: Election by Solicitor-General to continue to contribute to Judges Superannuation Account after retirement from office
1: In this section, Solicitor-General
2: Notwithstanding anything contained in this Part, the Solicitor-General may elect to continue to contribute to the Judges Superannuation Account in accordance with this Part after resigning office as Solicitor-General, if the Solicitor-General resigns office, whether voluntarily or otherwise, before becoming entitled to a retiring allowance under this Part.
3: Any election by the Solicitor-General under subsection (2) must be made in writing delivered to the Authority
4: If the Solicitor-General makes an election under subsection (2), the Solicitor-General shall continue to be a contributor to the Judges Superannuation Account under this Part after resigning office until—
a: the date on which the Solicitor-General elects to cease to be a contributor, which, except with the consent of the Authority
b: the Solicitor-General dies,— whichever date first occurs; and if the date specified in paragraph (a) first occurs it shall be deemed to be the date on which the Solicitor-General resigns office.
5: The period during which the Solicitor-General continues to be a contributor to the Judges Superannuation Account under this section shall be deemed for the purposes of this Part to be judicial service, and the Solicitor-General shall be deemed to receive during that period such salary as the Authority
6: The Solicitor-General shall, for the purposes of this Part, be deemed to have continued to hold office as Solicitor-General during the period specified in subsection (5).
7: If before becoming entitled to a retiring allowance under this Part, the Solicitor-General—
a: satisfies the Governor-General in Council that, if the Solicitor-General were still in office, the Solicitor-General would be incapable of performing the duties of that office by reason of any permanent infirmity or other cause; and
b: elects to cease to be a contributor under this section to the Judges Superannuation Account,— the Solicitor-General shall be deemed to be entitled to a retiring allowance as if the Solicitor-General had complied with section 81H(c)
8: The Solicitor-General shall, in respect of the period of judicial service referred to in subsection (5), pay into the Judges Superannuation Account within the time and in the manner determined by the Authority
a: the contributions payable under this Part if the Solicitor-General had continued in office; and
b: the amount by which those contributions are less than the amount certified by the Authority, after receiving advice from an actuary, Authority
9: Except with the consent of the Authority Section 81UA inserted 14 October 1996 clause 2 Judicial Superannuation Determination 1996 Section 81UA(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81UA(4)﻿(a) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81UA(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81UA(8) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81UA(8)﻿(b) amended 1 May 2011 section 82 Financial Markets Authority Act 2011 Section 81UA(8)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81UA(9) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Minimum payments in respect of certain Judges Heading repealed 1 April 1990 section 20 Government Superannuation Fund Amendment Act 1990
81V: Certain Judges or surviving spouses to be entitled to minimum payments
Section 81V repealed 1 April 1990 section 20 Government Superannuation Fund Amendment Act 1990 Subsidy Heading inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989
81W: Provision for payments
1: All retiring allowances, annuities, other allowances, and payments that are payable under this Part shall be paid out of the Judges Superannuation Account.
2: Where in any year the money in the Judges Superannuation Account is insufficient to meet the payments required by subsection (1), the deficiency shall be met by a payment from public money Section 81W inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81W(2) amended 26 July 1989 section 86(1) Public Finance Act 1989
5B: Superannuation of
Associate Judges Part 5B inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Part 5B heading: amended 20 May 2004 section 6(2) Judicature Amendment Act 2004
81X: Interpretation
In this Part, unless the context otherwise requires,— Associate Judge section 100 Judge Part 5A Section 81X inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81X Associate Judge inserted 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81X Associate Judge amended 1 March 2017 section 183(b) Senior Courts Act 2016 Section 81X Master repealed 20 May 2004 section 6(2) Judicature Amendment Act 2004
81XA: Application
1: Nothing in this Part shall apply in respect of—
a: any person who is first appointed as an Associate Judge
b: any period of service as an Associate Judge an Associate Judge an Associate Judge Part 5A section 81Y(4) section 81Z(3) an Associate Judge
2: Notwithstanding anything to the contrary in this Act, nothing in this Part or Part 5A an Associate Judge section 81OA Section 81XA inserted 1 July 1992 section 13 Government Superannuation Fund Amendment Act (No 2) 1992 Section 81XA(1)﻿(a) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81XA(1)﻿(b) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81XA(2) inserted 1 October 1995 section 30 Government Superannuation Fund Amendment Act 1995 Section 81XA(2) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004
81Y: Associate Judges
1: Subject to this section, any person who is appointed as an Associate Judge an Associate Judge
2: No person shall be entitled to make an election under subsection (1) who has made an election under section 81Z(1) section 81ZB(1)
3: Every election under subsection (1) shall be irrevocable, and shall be delivered to the Authority an Associate Judge
4: Where any person makes an election under subsection (1), the provisions of Part 5A an Associate Judge Section 81Y inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81Y heading amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81Y(1) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81Y(3) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81Y(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81Y(4) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004
81Z: Judges appointed as
Associate Judges
1: Subject to this section, where any person—
a: is appointed as an Associate Judge
b: was, immediately before that appointment, holding office as a Judge,— that person may elect to pay contributions in respect of that person's service as an Associate Judge
2: Every election under subsection (1) shall be irrevocable, and shall be delivered to the Authority an Associate Judge
3: Where any person makes an election under subsection (1), the provisions of Part 5A an Associate Judge Section 81Z inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81Z heading amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81Z(1) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81Z(1)﻿(a) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81Z(2) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81Z(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81Z(3) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004
81ZA: Part-time
Associate Judges
1: Notwithstanding anything in this Act, where any Associate Judge section 81Y(4) section 81Z(3) an Associate Judge that Associate Judge's an Associate Judge section 91 section 91A section 91B that Associate Judge's that Associate Judge's that Associate Judge that Associate Judge's an Associate Judge
2: Subsection (1) shall apply whether or not the retiring allowance, annuity, other allowance, or payment is payable at a minimum rate prescribed by this Act, but nothing in subsection (1) shall apply in respect of any allowance payable to a child under section 81O
3: For the purposes of determining any retiring allowance, annuity, other allowance, or payment that would, apart from subsection (1), be payable to any person by reason of an Associate Judge's section 81I section 81L(1)﻿(a)﻿(i) any Associate Judge section 81Y(4) section 81Z(3) that Associate Judge any Associate Judge that Associate Judge that Associate Judge's an Associate Judge an Associate Judge
4: Subject to subsection (1), in determining, for the purposes of Part 5A any Associate Judge an Associate Judge an Associate Judge Section 81ZA inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81ZA heading amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81ZA(1) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81ZA(3) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81ZA(4) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004
81ZB: Associate Judges
1: Notwithstanding anything in this Act but subject to this section, any person who—
a: is appointed as an Associate Judge
b: was, immediately before that appointment, a contributor under Part 2 Part 2A Part 3 Part 3A may elect to continue to contribute under Part 2 Part 2A Part 3 Part 3A an Associate Judge
2: No person shall be entitled to make an election under subsection (1) who has made an election under section 81Y(1)
3: Every election under subsection (1) shall be irrevocable, and shall be delivered to the Authority an Associate Judge
4: Where any person makes an election under subsection (1), that person shall be deemed, for the purposes of Part 2 Part 2A Part 3 Part 3A an Associate Judge an Associate Judge
5: For the purposes of applying Part 2 Part 2A Part 3 Part 3A an Associate Judge controlling authority chief executive of the Ministry of Justice Section 81ZB inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81ZB heading amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81ZB(1) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81ZB(1)﻿(a) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81ZB(3) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81ZB(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 81ZB(4) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81ZB(5) amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81ZB(5) amended 1 October 2003 section 14(2) State Sector Amendment Act 2003
81ZC: Associate Judge For the purposes of applying this Act to a person who holds office as an Associate Judge any Associate Judge that Associate Judge's that Associate Judge that Associate Judge an Associate Judge Section 81ZC inserted 8 May 1989 section 4 Government Superannuation Fund Amendment Act 1989 Section 81ZC heading amended 20 May 2004 section 6(2) Judicature Amendment Act 2004 Section 81ZC amended 20 May 2004 section 6(2) Judicature Amendment Act 2004
6: Parliamentary superannuation
Part 6 replaced 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987
82: Interpretation
1: In this Part, unless the context otherwise requires,— member section 8 ordinary member Members of Parliament (Remuneration and Services) Act 2013 salary Members of Parliament (Remuneration and Services) Act 2013 year
2: For the purpose of computing the length of any period of service of any person as a member for the purposes of this Part,—
a: where any period of such service has commenced or ended before 1 July in any year, it shall be deemed to have commenced or ended, as the case may be, at the beginning of that year:
b: where any period of such service has commenced or ended on or after 1 July in any year, it shall be deemed to have commenced or ended, as the case may be, at the end of that year. Section 82 replaced 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 82(1) member amended 16 December 2013 section 66 Members of Parliament (Remuneration and Services) Act 2013 Section 82(1) ordinary member amended 16 December 2013 section 66 Members of Parliament (Remuneration and Services) Act 2013 Section 82(1) salary amended 16 December 2013 section 66 Members of Parliament (Remuneration and Services) Act 2013
82A: Application
1: Nothing in this Part shall apply in respect of any person who, not being a member on 30 June 1992, is elected as a member after that date.
2: Where any person who is a member on 30 June 1992—
a: is not re-elected as a member at any general election that takes place after that date; or
b: ceases to be a member after that date by reason of his or her seat having become vacant under section 32 of the Electoral Act 1956 nothing in this Part shall apply in respect of any subsequent period of service as a member.
3: Notwithstanding anything to the contrary in this Act, nothing in this Part shall apply in respect of any period of service as a member after the effective date of an election under section 86FA Section 82A inserted 1 July 1992 section 14 Government Superannuation Fund Amendment Act (No 2) 1992 Section 82A(3) inserted 1 October 1995 section 30 Government Superannuation Fund Amendment Act 1995 Contributions Heading inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987
83: Contributions by members
1: From the salary payable to any member a superannuation contribution at a rate equal to 11% of an ordinary member's salary shall be deducted as the salary becomes payable from time to time, and paid into a special account within the Government Superannuation Fund to be called the Parliamentary Superannuation Account.
2: Notwithstanding the provisions of subsection (1), where the service of any person as a member exceeds 20 20 Section 83 replaced 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 83(2) amended 8 May 1992 section 2 Government Superannuation Fund Amendment Act 1992
83A: Taxation exemption in respect of contributions
Section 83A repealed 1 April 1990 section 21 Government Superannuation Fund Amendment Act 1990
83B: Election to contribute in respect of notional service
1: Where any person is first elected as a member at a by-election in the period which begins with the day after the polling day appointed for a general election and ends with 30 June in the second year following the year in which that polling day occurred, that person may elect, for the purposes of this Part, to have that person's period of service computed as if that person had been elected a member at that general election.
2: Every election made under subsection (1) shall be made not later than 3 months after the polling day appointed for the general election immediately following the by-election at which the person was elected.
3: Every election made under subsection (1) shall be made in writing delivered to the Authority
4: Where a person makes an election under subsection (1), that person shall pay into the Parliamentary Superannuation Account an amount equal to the superannuation contribution that would have been deducted under section 83(1)
a: that person had been elected a member at the general election mentioned in subsection (1); and
b: that person had been receiving, from the polling day appointed for that general election until the day on which that person's salary commenced to be payable consequent on that person's election as a member at the by-election, a salary at a rate equal to that payable to an ordinary member as at the date on which the election is made by that person under subsection (1).
5: Where any amount payable pursuant to subsection (4) is not paid within 6 months after the polling day appointed for the general election next following the by-election at which the person was elected, that amount or so much of it as is for the time being unpaid shall thereafter bear interest at the rate for the time being determined by the Authority section 23A(6)
6: All interest payable under subsection (5) shall be recoverable as a debt due to the Crown and may be deducted from any annual retiring allowance payable to the person who made the election or any annuity payable to the surviving spouse or partner
7: Every election made under subsection (1) shall have effect according to its tenor. Section 83B replaced 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 83B(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 83B(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 83B(6) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005
83C: Interest payments not to count as contributions
Where any person is required or permitted to make payments to the Parliamentary Superannuation Account that include the payment of interest, that interest shall not comprise part of the contributions of that person. Section 83C inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Retiring allowances Heading inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987
84: Retiring allowance of members
1: Any person who—
a: ceases to be a member on or after the commencement of the Government Superannuation Fund Amendment Act 1992
b: has, at the time of so ceasing to be a member, served as a member for not less than 9 years (whether continuously or in 2 or more separate periods, and whether before or after the commencement of the Government Superannuation Fund Amendment Act 1992
c: has attained the age of 50 years,— shall be entitled to an annual retiring allowance until that person dies or again becomes a member.
2: An annual retiring allowance under this section shall commence to be payable to the person entitled to it on the day after the date on which that person ceases to be a member or on the day on which that person attains the age of 50 years, whichever day is the later.
3: The annual retiring allowance payable to a person under this section shall be the pension percentage of the salary payable to an ordinary member at the date on which the retiring allowance first becomes payable.
4: For the purposes of this section, pension percentage P × (0.7 + (0.014 × t)) where— P is the sum of—
a: one-thirtieth part multiplied by the number of years of service as a member, not exceeding 20; and
b: one one-hundred-and-twentieth part multiplied by the number of years of service as a member in excess of 20: t is the number, if any, of years (including fractions of a year) not exceeding 9.5, by which the date which is the earlier of—
a: the date on which service as a member ceased; or
b: the date on which a period of 20 years of service as a member was completed,— precedes 1 October 1999. Section 84 replaced 8 May 1992 section 3(1) Government Superannuation Fund Amendment Act 1992
84A: Election to surrender portion of retiring allowance and receive cash payment
1: Any person who becomes entitled to an annual retiring allowance under this Part may elect to surrender the right to receive a proportion of the annual retiring allowance and to receive instead payment out of the Parliamentary Superannuation Account of a sum equal to 12
2: Notwithstanding anything in subsection (1), a member who intends to cease to be a member within the following 3 months may make an election under that subsection as if that member had become entitled to an annual retiring allowance under this Part if—
a: that member would have been so entitled if that member had ceased to be a member on the day before the date of the making of the election; or
b: that member would be so entitled if that member were to continue in office as a member for a further period (not exceeding 3 months) and were then to cease to be a member.
3: Where any member to whom subsection (2) applies has made an election under subsection (1), that member may make a further election, before that member ceases to be a member, to thereupon receive not more than half the amount that that member would be entitled to receive if that member had been entitled to an annual retiring allowance when that person made the election under subsection (1).
4: Where any amount is paid to any person under subsection (3), interest shall be payable on that amount by that person at such rate as the Authority
5: All such interest shall be recoverable as a debt due to the Crown and may be deducted from any annual retiring allowance payable to the person who made the election or any annuity payable to the surviving spouse or partner
6: Every election under this section shall be made in writing and delivered to the Authority
7: Except as provided in subsections (3) and (8), no person shall have the right to revoke or amend any election under this section or to make any further election.
8: Where a person has made an election under subsection (1), that person shall be entitled to make 1 further election to increase the proportion of the annual retiring allowance surrendered by that person under subsection (1) before that person has accepted any instalment of that person's annual retiring allowance.
9: No election or combination of elections under this section shall entitle any person to surrender more than one-quarter of that person's annual retiring allowance under this Part.
10: Where a person has completed an election under this section or under section 91
11: Upon an election under this section becoming effective, the annual retiring allowance payable to the person who made that election shall be reduced by the same proportion as that which that person has elected to surrender and all rights in respect of the proportion so surrendered shall be determined.
12: Except as provided in subsection (3), any amount which a person is entitled to receive by virtue of an election made pursuant to subsection (2) shall become payable—
a: on the date on which that person becomes entitled to payment of the annual retiring allowance; or
b: on the date of that person's death,— whichever is the earlier. Section 84A inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 84A(1) amended 1 April 1990 section 23 Government Superannuation Fund Amendment Act 1990 Section 84A(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 84A(5) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 84A(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
84AA: Special right of person who has not attained
50
1: This section applies to any person—
a: who ceases to be a member on or after 1 April 1987; and
b: who, at the time of so ceasing to be a member, has not attained the age of 50
c: who will, if he or she attains the age of 50 section 84
2: Any person to whom this section applies—
a: shall be deemed, for the purposes of this section, to become entitled to an annual retiring allowance on the day after the date on which that person ceases to be a member (being an annual retiring allowance calculated as if that person had become entitled to receive an annual retiring allowance on that day); and
b: may, within 3 months after ceasing to be a member and before attaining the age of 50 12
3: Where any person to whom this section applies exercises a right of election under this section and an annual retiring allowance subsequently becomes payable to that person pursuant to section 84 or partner section 86B section 86C
a: that annual retiring allowance or the annual retiring allowance on which the annuity is based shall be calculated in accordance with subsections (3) and (4) of section 84
b: that annual retiring allowance or the annual retiring allowance on which the annuity is based shall be reduced by the same proportion as that which that person had elected to surrender and all rights in respect of the proportion surrendered shall be determined.
4: Every election under this section shall be made in writing and delivered to the Authority
5: Except as provided in subsection (6), no person shall have the right to revoke or amend any election under this section or to make any further election.
6: Where a person has made an election under subsection (2)﻿(b), that person shall be entitled to make 1 further election to increase the proportion of the annual retiring allowance surrendered by that person under subsection (2)﻿(b) before that person has accepted any instalment of that person's annual retiring allowance.
7: No election or combination of elections under this section shall entitle any person to surrender more than one-quarter of that person's annual retiring allowance under this Part.
8: Where a person has completed an election under this section in respect of a previous period of contributory service, the amount so surrendered shall be deducted from the annual retiring allowance that that person may elect to surrender.
9: A person to whom this section applies may not make an election under section 84A Section 84AA inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 84AA heading amended 8 May 1992 section 4 Government Superannuation Fund Amendment Act 1992 Section 84AA(1)﻿(b) amended 8 May 1992 section 4(a) Government Superannuation Fund Amendment Act 1992 Section 84AA(1)﻿(c) amended 8 May 1992 section 4(b) Government Superannuation Fund Amendment Act 1992 Section 84AA(2)﻿(b) amended 8 May 1992 section 4(c) Government Superannuation Fund Amendment Act 1992 Section 84AA(2)﻿(b) amended 1 April 1990 section 24 Government Superannuation Fund Amendment Act 1990 Section 84AA(3) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 84AA(3)﻿(a) amended 1 July 1992 section 15 Government Superannuation Fund Amendment Act (No 2) 1992 Section 84AA(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
84B: Right to defer retiring allowance to age 55 years or 60 years in return for lump sum on retirement
1: Any person to whom section 84AA
C: is that person's annual retiring allowance calculated as if that person had been entitled to receive an annual retiring allowance under section 84 section 84A section 84AA
D: is 4.2 if deferral is to age 55 years or 8.4 if deferral is to age 60 years.
2: Every election under subsection (1)—
a: shall be made in writing; and
b: shall be delivered to the Authority
i: within 3 months after the date on which the person ceases to be a member; and
ii: before the person who made the election has accepted any portion of that person's annual retiring allowance.
3: No person shall have the right to revoke or amend any election made under subsection (1) or to make any further election after the person has accepted any payment under this section.
4: The amount of the annual retiring allowance payable to every person who has made an election under this section shall be calculated according to the formula set out in subsection (5) or subsection (6) (as appropriate).
5: In any case where the person ceases to be a member on or after 1 April 1990, the formula for the purposes of subsection (4) is— C ÷ [1 + (0.02 × n)] where— C is the annual retiring allowance that would have been payable—
a: had that person not elected to defer the annual retiring allowance, but after allowing for the effect of any election under section 84A section 84AA section 84C
b: had Part 3 n is the number, if any, of years (including fractions of a year) by which the date on which service as a member ceased precedes whichever is the earlier of—
a: the date to which the person elected to defer the annual retiring allowance; or
b: 1 October 1999.
6: In any case where the person ceases to be a member before 1 April 1990, the formula for the purposes of subsection (4) is— C × (0.7 + (0.014 × t)) where— C is the annual retiring allowance that would have been payable—
a: had that person not elected to defer the annual retiring allowance, but after allowing for the effect of any election under section 84A section 84AA section 84C
b: had neither Part 1 Part 3 t is the number, if any, of years (including fractions of a year) by which the date to which the person elected to defer the annual retiring allowance precedes 1 October 1999. Section 84B replaced 8 May 1992 section 5(1) Government Superannuation Fund Amendment Act 1992 Section 84B(2)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
84C: Election of variable retiring allowance to secure level income
1: Subject to the provisions of this section, any person who becomes entitled to an annual retiring allowance payable out of the Parliamentary Superannuation Account may, with the consent of the Authority
2: An election under this section may be for 1 reduction of the actual annual retiring allowance from 1 specified date or for successive reductions from 2 or more specified dates.
3: The maximum amount or proportion of the annual retiring allowance that any person who becomes entitled to an annual retiring allowance payable out of the Parliamentary Superannuation Account may surrender on making an election under this section shall be determined by the Authority
4: Before the Authority
5: Every annual retiring allowance granted in accordance with this section shall be determined by the Authority
6: Every election under this section shall be in writing delivered to the Authority
7: An election under this section may be made at any time within the 3 months immediately preceding the date of the commencement of the annual retiring allowance or at any time before the acceptance of the first instalment of that annual retiring allowance. Section 84C inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 84C(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 84C(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 84C(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 84C(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 84C(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Cash benefits Heading inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987
85: Elections to receive cash benefits, etc
1: Any person who ceases to be a member may, at any time before accepting any payment under this Part, elect to receive, without interest, twice the total amount of that person's contributions under this Part.
2: Subsection (1) and section 85C section 61
3: Except as provided in section 85C
a: receives a payment pursuant to an election made under subsection (1); or
b: receives a refund under subsection (2),— shall be entitled to any other benefit under this Part. Section 85 replaced 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987
85A: Benefit where retired member who is not entitled to retiring allowance dies before receiving cash benefit
1: This section applies to any person—
a: who has ceased to be a member, on or after 1 April 1987, after having served as a member for less than 9 years; and
b: who has not received—
i: a payment pursuant to an election made under section 85(1)
ii: a refund under section 85(2)
2: Where any person to whom this section applies dies on or after 1 April 1987, the amount that that person would have been entitled to receive if that person had made an election under section 85(1)
a: to that person's spouse or partner
b: if that person does not leave a spouse or partner
3: Any money payable out of the Parliamentary Superannuation Account under subsection (2)﻿(b) to the personal representatives of a deceased person may, if no grant of probate or of letters of administration is obtained within 3 months after the death of that person, be paid to Public Trust Section 85A inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 85A(2)﻿(a) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 85A(2)﻿(b) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 85A(3) amended 1 March 2002 section 170(1) Public Trust Act 2001 Re-election Heading inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987
85B: Re-election as member before receiving any payment
Section 85B repealed 1 July 1992 section 16 Government Superannuation Fund Amendment Act (No 2) 1992
85C: Re-election as member after receiving cash benefit
Section 85C repealed 1 July 1992 section 16 Government Superannuation Fund Amendment Act (No 2) 1992
85D: Re-election as member before attaining age at which retiring allowance is payable
Section 85D repealed 1 July 1992 section 16 Government Superannuation Fund Amendment Act (No 2) 1992
86: Re-election as member after retiring
Where any person who is in receipt of, or who would otherwise become entitled to, an annual retiring allowance under this Part (including a person who has ceased to be a member before 1 July 1992) again becomes a member, that annual retiring allowance shall not be payable while that person continues to be a member; and, upon subsequently ceasing to be a member, the annual retiring allowance shall be payable to that person at the rate at which it would have been payable in accordance with this Part if that person had not again become a member. Section 86 replaced 1 July 1992 section 17 Government Superannuation Fund Amendment Act (No 2) 1992 Death benefits Heading inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987
86A: Benefits where member dies and leaves spouse
or partner
1: Where any member dies on or after 1 April 1987 and leaves a spouse or partner or partner or partner
a: a lump sum being—
i: 1 year's salary of an ordinary member calculated at the rate payable at the date of death; or
ii: without interest, twice the total amount of that member's contributions under this Part— whichever is the greater; or
b: an annuity at one-half of the rate of the annual retiring allowance to which the member would have been entitled from time to time under section 84
i: he or she had ceased to be a member on the date of his or her death; and
ii: nothing in that section required him or her to attain the age of 50
c: both—
i: a lump sum, being not more than 80% of the maximum sum that the member could have elected to receive under section 84A section 84 50
ii: an annuity at the rate fixed by paragraph (b), reduced by the same proportion as the proportion of the annual retiring allowance which the member would have had to surrender under section 84A(1)
2: Every election under subsection (1) shall be made in writing delivered to the Authority or partner
3: The entitlement of any spouse or partner relationship status or partner Section 86A inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 86A heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86A(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86A(1)﻿(b)﻿(ii) amended 8 May 1992 section 6 Government Superannuation Fund Amendment Act 1992 Section 86A(1)﻿(c)﻿(i) amended 8 May 1992 section 6 Government Superannuation Fund Amendment Act 1992 Section 86A(2) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86A(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 86A(3) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86A(3) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005
86B: Benefits where retired member dies before becoming entitled to retiring allowance and leaves spouse
or partner
1: Where any person, being a person who has ceased to be a member on or after 1 April 1987 and who would, on attaining the age of 50 or partner or partner or partner
a: without interest, twice the total amount of that person's contributions under this Part, less any amounts received by that person from the Parliamentary Superannuation Account since that person last became a member; or
b: an annuity in accordance with subsection (2) or subsection (3).
2: Where the deceased person would have become entitled to an annual retiring allowance on attaining the age of 50 or partner
a: the spouse or partner
b: the annuity shall be paid at one-half of the rate of the annual retiring allowance to which the deceased person would have been entitled from time to time under this Part if he or she had not been required to attain the age of 50
3: Where the deceased person would have become entitled to an annual retiring allowance on attaining the age of 55 years or 60 years and the spouse or partner
a: the spouse or partner
b: the annuity shall be paid at one-half of the rate of the annual retiring allowance that would have been payable to the deceased person from time to time if he or she had survived until the day on which he or she would have become entitled to the annual retiring allowance.
4: Every election under subsection (1) shall be made in writing delivered to the Authority or partner
5: The entitlement of any spouse or partner relationship status or partner Section 86B inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 86B heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86B(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86B(1) amended 8 May 1992 section 7(a) Government Superannuation Fund Amendment Act 1992 Section 86B(2) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86B(2) amended 8 May 1992 section 7(b) Government Superannuation Fund Amendment Act 1992 Section 86B(2)﻿(a) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86B(2)﻿(b) amended 8 May 1992 section 7(b) Government Superannuation Fund Amendment Act 1992 Section 86B(3) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86B(3)﻿(a) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86B(4) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86B(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 86B(5) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86B(5) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005
86C: Benefits where retired member dies after becoming entitled to retiring allowance and leaves spouse
or partner
1: Where any person who has ceased to be a member on or after 1 April 1987 dies after becoming entitled to an annual retiring allowance under this Part and leaves a spouse or partner or partner or partner or partner
a: without interest, twice the total amount of that person's contributions under this Part, less any amounts received by that person from the Parliamentary Superannuation Account since that person last became a member; or
b: an annuity at one-half of the rate of the annual retiring allowance that, disregarding the effect of any election made under section 40 section 84C
2: Where any person who has ceased to be a member on or after 1 April 1987 dies after becoming entitled to an annual retiring allowance under this Part and leaves a spouse or partner or partner or partner or partner
a: without interest, twice the total amount of that person's contributions under this Part, less any amounts received by that person from the Parliamentary Superannuation Account since that person last became a member; or
b: an annuity being the appropriate proportion of the annual retiring allowance that, disregarding the effect of any election made under section 40 section 84C
i: 10% of that allowance where that person dies less than 2 years after the spouse or partner or partner
ii: 20% of that allowance where that person dies 2 or more years but less than 3 years after the spouse or partner or partner
iii: 30% of that allowance where that person dies 3 or more years but less than 4 years after the spouse or partner or partner
iv: 40% of that allowance where that person dies 4 or more years but less than 5 years after the spouse or partner or partner
v: 50% of that allowance where that person dies 5 or more years after the spouse or partner or partner
3: Every election under subsection (1) or subsection (2) shall be made in writing delivered to the Authority or partner
4: The entitlement of any spouse or partner relationship status or partner Section 86C inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 86C heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86C(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86C(2) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86C(2)﻿(b)﻿(i) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86C(2)﻿(b)﻿(ii) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86C(2)﻿(b)﻿(iii) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86C(2)﻿(b)﻿(iv) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86C(2)﻿(b)﻿(v) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86C(3) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86C(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 86C(4) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86C(4) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005
86D: Benefit where member or retired member dies without leaving spouse
or partner
1: This section applies to any person who is—
a: a member; or
b: a person who has ceased to be a member on or after 1 April 1987 but who—
i: is entitled to an annual retiring allowance under this Part; or
ii: will, on attaining the age of 50
2: Where any person to whom this section applies dies on or after 1 April 1987 and does not leave a spouse or partner
3: Any money payable out of the Parliamentary Superannuation Account under subsection (2) to the personal representatives of a deceased person may, if no grant of probate or of letters of administration is obtained within 3 months after the death of that person, be paid to Public Trust Section 86D inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 86D heading amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86D(1)﻿(b)﻿(ii) amended 8 May 1992 section 8 Government Superannuation Fund Amendment Act 1992 Section 86D(2) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86D(3) amended 1 March 2002 section 170(1) Public Trust Act 2001
86E: Children's allowance
1: This section applies to any person who is—
a: a member; or
b: a person who has ceased to be a member on or after 1 April 1987 but who—
i: is entitled to an annual retiring allowance under this Part; or
ii: will, on attaining the age of 50
2: Where any person to whom this section applies dies on or after 1 April 1987, whether before or after becoming entitled to an annual retiring allowance under this Part, and leaves a child or children under the age of 16 years, there shall be paid to or on behalf of every such child an allowance at the rate calculated under subsection (8) until the child attains the age of 16 years.
3: Where a child of a deceased person has attained the age of 16 years and would be entitled to an allowance under subsection (2) if that child had not attained that age, the Authority Authority
a: for assisting in the education of that child, up to the close of 31 December of the year in which the child attains the age of 18 years:
b: where the child has a physical or mental disability that prevents the child from earning a living, for such period as the Authority
4: No allowance shall be paid to any child of a deceased person under this section if an allowance is already payable to that child under this section as the child of another person.
5: Where an allowance is payable to any child under section 47 section 61Q(3)
6: Any money payable out of the Parliamentary Superannuation Account under this section to or on behalf of a child of a deceased person may, at the discretion of the Authority
a: paid to the child directly; or
b: expended by the Authority
c: paid to Public Trust Public Trust
7: Any receipt given by an infant or any other person for any money paid under the authority of this section shall be a good discharge to the Authority
8: The rate of the allowance payable each year to or on behalf of any child under this section shall be— $1,000 × (A ÷ B) where— A is the index number of the Consumers B is the index number of the Consumers Section 86E inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 86E(1)﻿(b)﻿(ii) amended 8 May 1992 section 9 Government Superannuation Fund Amendment Act 1992 Section 86E(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 86E(3)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 86E(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 86E(6)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 86E(6)﻿(c) amended 1 March 2002 section 170(1) Public Trust Act 2001 Section 86E(7) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 86E(8) amended 1 September 2022 section 107(1) Data and Statistics Act 2022
86F: Election to surrender proportion of annuity and receive cash payment
1: This section shall apply to any surviving spouse or partner
2: Any surviving spouse or partner 12
3: Every election under this section shall be made in writing and delivered to the Authority or partner
4: No surviving spouse or partner
5: The proportion of the annuity that any surviving spouse or partner
6: On the making of any such election, the annuity payable to the surviving spouse or partner or partner Section 86F inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 86F(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86F(2) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86F(2) amended 1 April 1990 section 26 Government Superannuation Fund Amendment Act 1990 Section 86F(3) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86F(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 86F(4) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86F(5) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 86F(6) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005
86FA: Right to cease to be contributor under Part 6
Any contributor under this Part may, subject to regulations made under section 97
a: to leave the contributor's contributions in the Account and to receive—
i: a deferred pension; or
ii: a deferred lump sum,— in accordance with those regulations; or
b: to receive a refund of the contributor's contributions in accordance with those regulations. Section 86FA inserted 1 October 1995 section 14 Government Superannuation Fund Amendment Act 1995 Exclusion of annual adjustment Heading repealed 8 May 1992 section 10 Government Superannuation Fund Amendment Act 1992
87: Exclusion of provision for annual adjustment
Section 87 repealed 8 May 1992 section 10 Government Superannuation Fund Amendment Act 1992
87A: Annual adjustments
Section 87A repealed 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987
87B: Election to surrender proportion of retiring allowance or annuity and receive cash payment
Section 87B repealed 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Subsidy Heading inserted 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987
88: Provision for payments
1: All retiring allowances and refunds of contributions and all other money payable under this Part shall be paid out of the Parliamentary Superannuation Account.
2: Where in any year the money in the Parliamentary Superannuation Account is insufficient to meet the payments required by subsection (1), the deficiency shall be met by a payment from public money Section 88 replaced 29 October 1987 section 2 Government Superannuation Fund Amendment Act 1987 Section 88(2) amended 26 July 1989 section 86(1) Public Finance Act 1989
6A: Superannuation of members of Police
Part 6A inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985 Application of this Part Heading inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985
88A: Application
1: This Part shall apply to every contributor to the Fund who is or becomes a member of the Police required to contribute to the Fund as such, and the entitlements of and benefits payable to or in respect of that person shall be determined in accordance with this Part and Part 7
1A: Nothing in this Part shall apply in respect of—
a: any person who first becomes a member of the Police after 30 June 1992; or
b: any period of service as a member of the Police after 30 June 1992 by any person who rejoins the Police after that date (other than a person whose contributions in respect of his or her previous period of service as a member of the Police remained, as a result of an election made by that person under section 61S(1)﻿(b) section 88H(1)
1B: Nothing in subsection (1A) prevents any person who returns to service as a member of the Police on or after 1 July 1992 from again electing to become a contributor to the Fund under this Part if—
a: that person was, as at the close of 30 June 1992, a contributor to the Fund under this Part who was on leave of absence, without salary, from the Police; and
b: that person has, throughout the period beginning with the date on which he or she began his or her period of leave of absence, without salary, from the Police and ending with the date on which he or she returned to service with the Police, either—
i: continued to contribute to the Fund in accordance with section 32 section 88M(2)
ii: as a result of an election made by that person under section 88J(1)
2: This Part shall not apply in respect of any person who has been a member of the Police but is not a member of the Police at the date of the person's retirement or death.
3: Notwithstanding anything to the contrary in this Act, nothing in this Part shall apply in respect of any period of service as a member of the Police after the effective date of an election under section 88HA Section 88A inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985 Section 88A(1A) inserted 1 July 1992 section 18 Government Superannuation Fund Amendment Act (No 2) 1992 Section 88A(1B) inserted 1 July 1992 section 18 Government Superannuation Fund Amendment Act (No 2) 1992 Section 88A(3) inserted 1 October 1995 section 30 Government Superannuation Fund Amendment Act 1995
88B: Members of Police to become and remain contributors to Fund under this Part
1: Except as provided in this section and section 88J
2: Nothing in subsection (1) shall apply to—
a: a member of the Police who was or is appointed by reason of special qualifications to perform duties of a specialised nature and who, throughout the member's entire Police career, holds a specially designated rank:
b: any temporary member of the Police whom the Commissioner of Police has directed shall not become a contributor to the Fund under this Part.
3: Every person who, immediately before 1 May 1985, is a member of the Police and is a contributor under Part 2 section 88J
4: Every person who, immediately before 1 May 1985, is a member of the Police and is not a contributor under Part 2 Authority
a: a member of the Police who was or is appointed by reason of special qualifications to perform duties of a specialised nature and who, throughout the member's entire Police career, holds a specially designated rank:
b: a temporary member of the Police whom the Commissioner of Police has directed shall not become a contributor to the Fund under this Part.
5: Every election made under subsection (4) shall take effect on and from 1 May 1985, and the contributions payable by the contributors who make such elections and the benefits payable in respect of contributions by such contributors shall be calculated accordingly. Section 88B inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985 Section 88B(2)﻿(a) replaced 1 January 2002 section 63(2) Human Rights Amendment Act 2001 Section 88B(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88B(4)﻿(a) replaced 1 January 2002 section 63(2) Human Rights Amendment Act 2001
88C: Rate of contributions
1: The contribution to be made by every contributor under this Part who, immediately before 1 May 1985, was a contributor to the Fund under Part 2
a: 7% of the contributor's salary in respect of the period beginning with 1 May 1985 and ending with the day before the first date after 1 October 1985 on which a determination of the Commissioner of Police under section 66A
b: 7.5% of the contributor's salary in respect of every period after the period described in paragraph (a).
2: The contribution to be made by every contributor under this Part who is not a contributor to whom subsection (1) applies shall be 7.5% of the contributor's salary.
3: All contributions shall be deducted from the salary of the contributor and paid to the Fund as the salary becomes payable from time to time. Section 88C inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985
88D: Calculation of contributory service of contributors who become members of Police after 1 May 1985 and existing members who retire or die before attaining the age of 55 years
1: This section applies to every person—
a: who becomes a contributor under this Part under section 88B(1)
b: who becomes a contributor under this Part by virtue of section 88B(3)
2: For the purpose of calculating the contributory service of any person to whom this section applies, the actual contributory service of that person as a member of the Police shall, subject to subsection (3), be increased by 25%.
3: No person to whom this section applies shall be entitled to have more than 40 years' contributory service counted for any of the purposes of this Act unless that person has more than 40 years' actual contributory service, in which case only the actual contributory service shall be counted. Section 88D inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985
88E: Calculation of contributory service of certain contributors who became members of Police before 1 May 1985 and who retire or die after attaining the age of 55 years
1: This section applies to every person—
a: who became a contributor under this Part by virtue of section 88B(3)
b: who becomes a contributor under this Part under section 88B(4) and who retires or dies on or after attaining the age of 55 years.
2: For the purpose of calculating the contributory service of any person to whom this section applies—
a: the person shall, subject to subsection (3), be deemed to have completed an extra period of service as a member of the Police, being the difference between the age of the person at the date of retirement and the age of 60 years; and
b: the contributory service of the person as so increased shall, subject to subsection (3), be further increased by one-seventh.
3: No person to whom this section applies shall be entitled to have more than 40 years' contributory service counted for any of the purposes of this Act unless that person has more than 40 years' actual contributory service, in which case only the actual contributory service shall be counted. Section 88E inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985 Benefits Heading inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985
88F: Computation of retiring allowance
1: The retiring allowance of every contributor to the Fund under this Part—
a: who elected or was required to retire from the Police under section 27 28
b: who elected or was required to retire from the Police under section 28C 28D
c: who elects or is required to leave the Police under section 74 76 shall be an amount equal to the pension percentage of the contributor's final average earnings.
2: The retiring allowance of every contributor to the Fund under this Part—
a: who has attained the age of 50 years; and
b: who has completed not less than 10 years' actual contributory service; and
c: who has agreed in writing that this section should apply to him or her; and
d: in respect of whom the Commissioner of Police has agreed that this section should apply— shall be an amount equal to the pension percentage of the contributor's final average earnings.
2A: For the purposes of this section— appropriate percentage pension percentage P × (0.7 + (0.014 × t)) where— P is the appropriate percentage multiplied by the number of years (including fractions of a year) of contributory service: t is the number, if any, of years (including fractions of a year) by which the date on which the retiring allowance commences to be payable precedes 1 October 1999.
2B: For the purposes of subsection (2A), a contributor's contributory service means the amount of that service as increased in respect of service in the Police under section 88D section 88E
3: The Authority
a: the contributor resumes employment, whether in the Government service or elsewhere, or becomes gainfully self-employed; or
b: the contributor has ceased to be medically unfit for further duty, and fails to accept any employment offered by a controlling authority that is considered by the Authority
c: the Authority
d: the contributor fails without sufficient justification to submit himself for medical examination when and as often as required by the Authority
e: the Authority
4: Any suspension, reduction, or cancellation of a retiring allowance under subsection (3) shall cease when the contributor attains the age of 55 years.
5: For the purposes of subsection (3)﻿(b), a contributor shall be considered to be medically unfit for further duty if, on the certificate of at least 2 Authority Authority Authority
6: Any decision of the Authority sections 61N 61O 61Q section 88I
7:
8: For the purposes of determining the retiring allowance of any contributor under this Part, this section shall be deemed to include subsections (6) to (8) of section 61L Section 88F inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985 Section 88F(1) replaced 1 April 1990 section 27 Government Superannuation Fund Amendment Act 1990 Section 88F(1)﻿(a) replaced 1 October 2008 section 130(1) Policing Act 2008 Section 88F(1)﻿(b) replaced 1 October 2008 section 130(1) Policing Act 2008 Section 88F(1)﻿(c) inserted 1 October 2008 section 130(1) Policing Act 2008 Section 88F(2) replaced 1 April 1990 section 27 Government Superannuation Fund Amendment Act 1990 Section 88F(2A) inserted 1 April 1990 section 27 Government Superannuation Fund Amendment Act 1990 Section 88F(2B) inserted 1 April 1990 section 27 Government Superannuation Fund Amendment Act 1990 Section 88F(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88F(3)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88F(3)﻿(c) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88F(3)﻿(d) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88F(3)﻿(e) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88F(5) amended 18 September 2004 section 175(1) Health Practitioners Competence Assurance Act 2003 Section 88F(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88F(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88F(7) repealed 1 April 1988 section 17(2) Government Superannuation Fund Amendment Act 1988
88G: Increases to benefits where contributor leaves Police under certain provisions due to lack of fitness
1: Where any contributor under this Part left the Police under section 28C 28D section 74 76 section 61S(1) section 88H Part 2A Part 2
2: The refund payable under subsection (1) to any person who has 5 or more years' service in the Police and who was a contributor to the Fund under Part 2 [(A ÷ B) + (C ÷ D) + (E ÷ F) + (G ÷ H)] × I where— A is the total contributions paid by the contributor as a member of the Police during the period that ended with 31 March 1969 whether in respect of that period or any other period: B is the contributor's rate of contribution on 31 March 1969: C is the total contributions paid by the contributor as a member of the Police during the period that began with 1 April 1969 and ends with 30 April 1985 whether in respect of that period or any other period: D is the contributor's rate of contribution on 31 March 1985: E is the total contributions paid by the contributor as a member of the Police during the period beginning with 1 May 1985 and ending with the day before the first date after 1 October 1985 on which a determination of the Commissioner of Police under section 66A F is 7%: G is the total contributions paid by the contributor as a member of the Police after the period described in E: H is 7.5%: I is—
a: 5%, where the contributor has 5 years' but less than 6 years' service in the Police:
b: 10%, where the contributor has 6 years' but less than 7 years' service in the Police:
c: 15%, where the contributor has 7 or more years' service in the Police.
3: The refund payable under subsection (1) to any person who has 5 or more years' service in the Police and all the contributor's contributory service as a member of the Police is on or after 1 May 1985 shall be further increased in accordance with the following formula: (J ÷ K) × I where— J is the total contributions paid by the contributor as a member of the Police: K is 7.5%: I is—
a: 5%, where the contributor has 5 years' but less than 6 years' service in the Police:
b: 10%, where the contributor has 6 years' but less than 7 years' service in the Police:
c: 15%, where the contributor has 7 or more years' service in the Police.
4: The increases provided for in subsections (2) and (3) shall not be paid in respect of contributions made in respect of any period during which the contributor was not a member of the Police; notwithstanding that the contributor may have paid contributions in respect of that period, and irrespective of whether or not the person was a member of the Police when the contributions were paid.
5: The amount by which any refund is increased under subsection (2) or subsection (3) shall be further increased by 0.25% for every month during which the contributor was a contributor under this Part or as a member of the Police under Part 2
6: Any refund calculated under this section shall be increased by adding to the refund any amount payable to or in respect of the contributor under section 35(1) Section 88G inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985 Section 88G(1) amended 1 October 2008 section 130(1) Policing Act 2008
88H: Benefits where contributor leaves Police other than on death, retirement, or due to lack of fitness
1: Section 61S
a: the references in that section to Government service were references to service in the Police:
b: the references in that section to section 61L section 88F
2: Where any person makes an election under section 61S(1)﻿(b) section 61R
a: the references in that section to Government service were references to service in the Police:
b: the references in that section to section 61L section 88F
3: Where any person makes an election under section 61S(1)﻿(b) sections 88D 88E Section 88H inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985
88HA: Right to cease to be contributor under Part 6A
Any contributor under this Part may, subject to regulations made under section 97
a: to leave the contributor's contributions in the Fund and to receive—
i: a deferred pension; or
ii: a deferred lump sum,— in accordance with those regulations; or
aa: to transfer to the Police Superannuation Scheme (being the superannuation scheme registered with that name under Part 1
b: to receive a refund of the contributor's contributions in accordance with those regulations. Section 88HA inserted 1 October 1995 section 15 Government Superannuation Fund Amendment Act 1995 Section 88HA(aa) inserted 17 May 2005 section 3 Government Superannuation Fund Amendment Act (No 2) 2005
88I: Benefits on death of contributor
Sections 61M 61N 61O 61Q
a: the references in those sections to Government service included service in the Police:
b: the references in section 61M(1)﻿(b)﻿(ii) section 28
c: the reference in section 61N(1)﻿(b) section 61T(2) section 88M(2) Section 88I inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985 Miscellaneous provisions Heading inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985
88J: Option where contributor on leave of absence without salary
1: Where any contributor under this Part is on leave of absence without salary, the contributor may elect that section 32 section 88M(2)
2: Where a contributor elects that this subsection shall apply—
a: the contributor's contributions shall remain in the Fund:
b: the contributor shall not be liable to pay contributions in respect of the period of leave of absence:
c: the period of leave of absence shall not be counted as contributory service of the contributor:
d: if the person again becomes a contributor to the Fund under this Part before attaining the age of 50 years, the person's contributions shall not be refunded to the person, and the person's previous record of contributory service shall be reactivated and count as continuous contributory service for the purpose of calculating benefits under this Part, but shall be discounted in the following manner:
i: a discount of 1.25% for each complete year of the period of the person's ineligibility to be a contributor for which the person has a corresponding period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any
ii: a discount of 2.25% for each complete year of the period of the person's ineligibility to be a contributor that is in excess of the person's period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any
e: if the contributor dies during the period of leave of absence and leaves a spouse or partner sections 61M 61Q or partner or partner
i: a refund of the contributor's contributions to the Fund increased in respect of contributions paid in respect of any period after 1 May 1985 under this Part or Part 2A
ii: an annuity at one-half of the rate of the retiring allowance to which the deceased contributor would have been entitled if the contributor had become entitled to a retiring allowance calculated under section 88F(2) and the entitlement of the spouse or partner relationship status or partner
f: if the contributor dies during the period of leave of absence and does not leave a spouse or partner sections 61O 61Q Part 2A
3: Any period of discounted contributory service referred to in subsection (2)﻿(d) shall be deemed to precede immediately the date on which the person again became a contributor to the Fund. Section 88J inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985 Section 88J(2)﻿(d)﻿(i) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995 Section 88J(2)﻿(d)﻿(ii) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995 Section 88J(2)﻿(e) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 88J(2)﻿(e) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005 Section 88J(2)﻿(f) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005
88K: Contributor may elect to contribute in respect of prior service or notional service
1: Subject to subsections (2) and (3), where any contributor under this Part has service in the Government service that is not at present included in his contributory service or wishes to contribute under section 23A section 88M(2)
2: Except with the consent of the Authority Authority
a: who is not receiving salary as a full-time member of the Police; or
b: in respect of any period during which the contributor was not a permanent full-time employee in the Government service; or
c: who has attained the age of 50 years.
3: No contributor may contribute under this Part in respect of any training or service to which section 2(2) section 23A Authority Authority Authority
4: The service in respect of which any contributor contributes under this section shall be counted as Government service, but shall not be counted as service as a member of the Police unless it was service as a member of the Police.
5: Without limiting the power of the Authority
a: on the salary received by the contributor in respect of that period; or
b: as if the contributor received salary in respect of that period at the rate of salary payable to the contributor at the date of the election— whichever is the greater. 1962 No 130 s 24 Section 88K inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985 Section 88K(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88K(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88K(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
88L: Service in Cook Islands, Niue, and Tokelau
Where any contributory service as a contributor under this Part is computed under section 51 section 88M(2) Authority Section 88L inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985 Section 88L amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Application of other provisions Heading inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985
88M: Sections to apply to contributors and contributions under this Part
1: Except as provided in this section, nothing in Part 2 Part 2A
2: Subject in the case of section 23A section 88K sections 23A 27 32 33 40 42 43 48 51 55 58 60
3: Sections 61M 61N 61O 61Q 61R 61S sections 88H 88I Section 88M inserted 29 March 1985 section 2 Government Superannuation Fund Amendment Act (No 2) 1985 Section 88M(2) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995 Section 88M(2) amended 1 April 1988 section 17(1) Government Superannuation Fund Amendment Act 1988
6B: Superannuation of members of prisons service
Part 6B inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986
88N: Application
1: This Part shall apply to every contributor to the Fund who is or becomes a member of the prisons service and who contributes Part 7
1A: Nothing in this Part shall apply in respect of—
a: any person who first becomes a member of the prisons service after 30 June 1992; or
b: any period of service as a member of the prisons service after 30 June 1992 by any person who rejoins the prisons service after that date (other than a person whose contributions in respect of his or her previous period of service as a member of the prisons service remained, as a result of an election made by that person under section 61S(1)﻿(b) section 88U(1)
1B: Nothing in subsection (1A) prevents any person who returns to service in the prisons service on or after 1 July 1992 from again electing to become a contributor to the Fund under this Part if—
a: that person was, as at the close of 30 June 1992, a contributor to the Fund under this Part who was on leave of absence, without salary, from the prisons service; and
b: that person has, throughout the period beginning with the date on which he or she began his or her period of leave of absence, without salary, from the prisons service and ending with the date on which he or she returned to service with the prisons service, either—
i: continued to contribute to the Fund in accordance with section 32 section 88Z(2)
ii: as a result of an election made by that person under section 61R(1)﻿(c) section 88U(2)
2: This Part shall not apply in respect of any person who has been a member of the prisons service but is not a member of the prisons service at the date of the person's retirement or death. Section 88N inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986 Section 88N(1) amended 1 July 1992 section 19(1) Government Superannuation Fund Amendment Act (No 2) 1992 Section 88N(1A) inserted 1 July 1992 section 19(2) Government Superannuation Fund Amendment Act (No 2) 1992 Section 88N(1B) inserted 1 July 1992 section 19(2) Government Superannuation Fund Amendment Act (No 2) 1992
88NA: Application to certain members of prisons service appointed on contract
1: Nothing in this Part shall require any person—
a: who is appointed after the commencement of this Act to a position of General Manager (or any other position designated by the chief executive of the Department of Corrections sections 78 79
b: who was not, immediately before that appointment, a member of the prisons service; and
c: who elects, within 3 months of being so appointed, that this Part shall not apply to him or her,— to contribute to the Fund under this Part.
2: This section applies notwithstanding anything in section 88N section 88O
3: Every election under this section shall be made in writing and delivered to the Authority Section 88NA inserted 1 August 1990 section 10 Government Superannuation Fund Amendment Act (No 2) 1990 Section 88NA(1)﻿(a) amended 7 August 2020 section 135 Public Service Act 2020 Section 88NA(1)﻿(a) amended 1 October 1995 section 10(3) Department of Justice (Restructuring) Act 1995 Section 88NA(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
88O: Members of prisons service who may contribute to Fund under Part 6B
1: Every person who, on the commencement of 1 July 1992, is a member of the prisons service and is contributing to the Fund in that capacity may continue to contribute to the Fund under this Part in respect of any period during which the person remains a member of the prisons service.
2: Every person who returns to service in the prisons service on or after 1 July 1992 may again elect to contribute to the Fund under this Part if—
a: that person was, as at the close of 30 June 1992, a contributor to the Fund under this Part who was on leave of absence, without salary, from the prisons service; and
b: that person has, throughout the period beginning with the date on which he or she began his or her period of leave of absence, without salary, from the prisons service and ending with the date on which he or she returned to service with the prisons service, either—
i: continued to contribute to the Fund in accordance with section 32 section 88Z(2)
ii: as a result of an election made by that person under section 61R(1)﻿(c) section 88U(2)
3: Every person who rejoins the prisons service on or after 1 July 1992 may contribute to the Fund under this Part in respect of any period during which that person, after rejoining, remains a member of the prisons service only if that person's contributions under this Part in respect of his or her previous period of service as a member of the prisons service remained, as a result of an election made by that person under section 61S(1)﻿(b) section 88U(1)
4: Where, on or after 1 July 1992, any person who is a contributor to the Fund under this Part—
a: ceases to be a member of the prisons service; but
b: becomes an employee of the responsible department or the Department of Corrections
c: obtains the approval of the chief executive of the responsible department or the Department of Corrections this Part shall apply to that person as if his or her service as an employee of the responsible department or the Department of Corrections Section 88O replaced 1 July 1992 section 20(1) Government Superannuation Fund Amendment Act (No 2) 1992 Section 88O(4) amended 1 October 1995 section 10(3) Department of Justice (Restructuring) Act 1995 Section 88O(4) amended 1 July 1995 section 3(1)﻿(c) Department of Justice (Restructuring) Act 1995 Section 88O(4)﻿(b) amended 1 October 1995 section 10(3) Department of Justice (Restructuring) Act 1995 Section 88O(4)﻿(b) amended 1 July 1995 section 3(1)﻿(c) Department of Justice (Restructuring) Act 1995 Section 88O(4)﻿(c) amended 1 October 1995 section 10(3) Department of Justice (Restructuring) Act 1995 Section 88O(4)﻿(c) amended 1 July 1995 section 3(1)﻿(c) Department of Justice (Restructuring) Act 1995
88P: Right of contributors under Part 2 of Government Superannuation Fund Amendment Act 1962 to cease to pay contributions after 32 years' contributory service
1: Every person to whom section 88O(2)
2: The retiring allowance of any person who has made an election under subsection (1) shall be calculated under section 61L section 88Z
a: the contributor's final average earnings shall be determined under section 61L
b: the final average earnings shall be increased by the percentage (if any) as certified by the Government Statistician by which the index number of the Consumers
c: for the purposes of section 88T
3: Where any contributor who has made an election under subsection (1) dies before becoming entitled to receive a retiring allowance, that person shall be deemed to have been a contributor to the Fund on the date of the person's death. Section 88P inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986 Section 88P(2)﻿(b) amended 1 September 2022 section 107(1) Data and Statistics Act 2022
88PA: Right to cease to contribute under Part 6B
Section 61R Section 88PA inserted 1 July 1992 section 21 Government Superannuation Fund Amendment Act (No 2) 1992
88Q: Rate of contributions
1: The contributions to be made by every contributor under this Part shall be 8.5% of the contributor's salary.
2: All contributions shall be deducted from the salary of the contributor and paid to the Fund as the salary becomes payable from time to time. Section 88Q inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986
88R: Calculation of contributory service
1: This section applies to every person who becomes a contributor under this Part and who is a member of the prisons service at the date of the person's death or retirement.
2: For the purpose of calculating the contributory service of any person to whom this section applies, the actual contributory service of that person as a member of the prisons service shall, subject to subsection (3), be increased by 25%.
3: No person to whom this section applies shall be entitled to have more than 40 years' contributory service counted for any of the purposes of this Act unless that person has more than 40 years' actual contributory service, in which case only the actual contributory service shall be counted. Section 88R inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986
88S: Entitlement to retiring allowance
1: Every contributor to the Fund under this Part to whom this section applies who ceases to be employed in the prisons service, shall, subject to this Part, thereafter be entitled to receive an annual retiring allowance calculated under section 88T
2: This section applies to all contributors under this Part who have attained the age of 58 years.
3: This section also applies to all contributors under this Part—
a: who have made an election under section 61S(1)﻿(d) section 88Z
b: who have made an initial election under section 61S(1)﻿(d)
4: This section also applies to all contributors under this Part—
a: who have attained the age of 50 years; and
b: who have completed not less than 10 years' contributory service; and
c: who have agreed in writing that this section should apply to them; and
d: in respect of whom the Public Service Commissioner Section 88S inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986 Section 88S(4)﻿(d) amended 7 August 2020 section 135 Public Service Act 2020
88T: Calculation of retiring allowance
1: The retiring allowance of every contributor to the Fund under this Part who is entitled under section 88S(2) section 61K section 88Z
2: The retiring allowance of every contributor to the Fund under this Part who is entitled under section 88P section 88S
2A: For the purposes of this section— appropriate percentage
a: 0.004% in respect of every month or part of a month after the date of retirement during which the contributor is of or over the age of 53 years but under the age of 58 years; and
b: 0.002% in respect of every month or part of a month after the date of retirement and during which the contributor is under the age of 53 years pension percentage P × (0.7 + (0.014 × t)) where— P is the appropriate percentage multiplied by the number of years (including fractions of a year) of contributory service: t is the number, if any, of years (including fractions of a year) by which the date on which the retiring allowance commences to be payable precedes 1 October 1999.
2B: For the purposes of subsection (2A), a contributor's contributory service means the amount of that service as increased under section 88R
3: The Authority section 61K section 88Z
a: the contributor resumes employment whether in the Government service or elsewhere, or becomes gainfully self-employed; or
b: the contributor has ceased to be medically unfit for further duty, and fails to accept any employment offered by a controlling authority that is considered by the Authority
c: the Authority
d: the contributor fails without sufficient justification to submit to medical examination when and as often as required by the Authority
e: the Authority
4: Any suspension, reduction, or cancellation of a retiring allowance under subsection (3) shall cease when the contributor attains the age of 58 years.
5: Any decision of the Authority sections 61N 61O 61Q section 88Z
6:
7: For the purposes of determining the retiring allowance of any contributor under this Part this section shall be deemed to include subsections (6) to (9) of section 61L Section 88T inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986 Section 88T(1) replaced 1 April 1990 section 28 Government Superannuation Fund Amendment Act 1990 Section 88T(2) replaced 1 April 1990 section 28 Government Superannuation Fund Amendment Act 1990 Section 88T(2A) inserted 1 April 1990 section 28 Government Superannuation Fund Amendment Act 1990 Section 88T(2B) inserted 1 April 1990 section 28 Government Superannuation Fund Amendment Act 1990 Section 88T(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88T(3)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88T(3)﻿(c) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88T(3)﻿(d) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88T(3)﻿(e) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88T(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88T(6) repealed 1 April 1988 section 18(2) Government Superannuation Fund Amendment Act 1988
88U: Benefits where contributor leaves prisons service other than on death or retirement
1: Section 61S
2: Where any person makes an election under section 61S(1)﻿(b) section 61R
3: Where any person makes an election under section 61S(1)﻿(b) section 88R Section 88U inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986
88V: Benefits on death of contributor
Sections 61M 61N 61O 61Q
a: the references in those sections to Government service included the prisons service:
b: the reference in section 61N(1)﻿(b) section 61T(2) section 88Z Section 88V inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986
88W: Option where contributor on leave of absence without salary
1: Where any contributor under this Part is on leave of absence without salary, the contributor may elect that section 32 section 88Z
2: Where a contributor elects that this subsection shall apply—
a: the contributor's contributions shall remain in the Fund:
b: the contributor shall not be liable to pay contributions in respect of the period of leave of absence:
c: the period of leave of absence shall not be counted as contributory service of the contributor:
d: if the person again becomes a contributor to the Fund under this Part before attaining the age of 50 years, the person's contributions shall not be refunded to the person, and the person's previous record of contributory service shall be reactivated and count as continuous contributory service for the purpose of calculating benefits under this Part, but shall be discounted in the following manner:
i: a discount of 1.25% for each complete year of the period of the person's ineligibility to be a contributor for which the person has a corresponding period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any
ii: a discount of 2.25% for each complete year of the period of the person's ineligibility to be a contributor that is in excess of that person's period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any
e: if the contributor dies during the period of leave of absence and leaves a spouse or partner sections 61M 61Q or partner or partner
i: a refund of the contributor's contributions to the Fund increased in respect of contributions paid under this Part in respect of any period of service after 9 December 1986, by 0.25% for every month of contributory service under this Part; or
ii: an annuity at one-half of the rate of the retiring allowance to which the deceased contributor would have been entitled if the contributor had become entitled to a retiring allowance calculated under section 88T and the entitlement of the spouse or partner relationship status or partner
f: if the contributor dies during the period of leave of absence and does not leave a spouse or partner sections 61O 61Q or partner
3: Any period of discounted contributory service referred to in subsection (2)﻿(d) shall be deemed to precede immediately the date on which the person again became a contributor to the Fund. Section 88W inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986 Section 88W(2)﻿(d)﻿(i) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995 Section 88W(2)﻿(d)﻿(ii) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995 Section 88W(2)﻿(e) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 88W(2)﻿(e) amended 26 April 2005 section 4(3) Government Superannuation Fund Amendment Act 2005 Section 88W(2)﻿(f) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005
88X: Contributor may elect to contribute in respect of prior service or notional service
1: Subject to subsections (2) and (3), where any contributor under this Part has service in the Government service that is not at present included as contributory service or wishes to contribute under section 23A section 88Z
2: Except with the consent of the Authority Authority
a: who is not receiving salary as a full-time member of the prisons service; or
b: in respect of any period during which the contributor was not a permanent full-time employee in the Government service; or
c: who has attained the age of 50 years.
3: No contributor may contribute under this Part in respect of training or service to which section 2(2) section 23A Public Service Commissioner Authority Authority Authority
4: The service in respect of which any contributor contributes under this section shall be counted as Government service, but shall not be counted as service as a member of the prisons service unless it was service as a member of the prisons service.
5: Without limiting the power of the Authority
a: on the salary received by the contributor in respect of that period; or
b: as if the contributor received salary in respect of that period at the rate of salary payable to the contributor at the end of the election— whichever is the greater. Section 88X inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986 Section 88X(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88X(3) amended 7 August 2020 section 135 Public Service Act 2020 Section 88X(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 88X(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
88Y: Service in Cook Islands, Niue, and Tokelau
Where any contributory service as a contributor under this Part is computed under section 51 section 88Z Authority Section 88Y inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986 Section 88Y amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
88Z: Sections to apply to contributors and contributions under this Part
1: Except as provided in this section, nothing in Part 2 Part 2A
2: Subject in the case of section 23A to section 88X sections 23A, 32 33 37 40 42 43 48 51 55 58 60 61K
3: Sections 61L 61M 61N 61O 61Q 61R 61S sections 88P 88PA 88T 88U 88V Section 88Z inserted 25 December 1986 section 23 Government Superannuation Fund Amendment Act 1986 Section 88Z(2) amended 9 June 1995 section 19(1) Government Superannuation Fund Amendment Act 1995 Section 88Z(2) amended 1 April 1988 section 18(1) Government Superannuation Fund Amendment Act 1988 Section 88Z(3) amended 1 July 1992 section 22 Government Superannuation Fund Amendment Act (No 2) 1992
7: General provisions
88ZA: Application of this Part
1: Except as provided in this section, this Part shall apply to and in respect of every person who contributes to the Fund as if that person were a contributor within the meaning of this Act.
2: Section 95 section 74M and section 81W section 88 Section 88ZA inserted 25 December 1986 section 25(1) Government Superannuation Fund Amendment Act 1986 Section 88ZA(2) amended 8 May 1989 section 5(1) Government Superannuation Fund Amendment Act 1989
89: Payment of retiring allowances and annuities
1: Every retiring allowance or annuity under this Act shall be paid in advance by 4-weekly or monthly instalments as the Authority
2: Except as otherwise provided in this Act, every such instalment shall be payable to the person entitled to the retiring allowance or annuity (in this section referred to as the beneficiary Authority its provided that in any case where, by reason of the age or infirmity of the beneficiary or for any other sufficient cause, it is not convenient that payment be made to the beneficiary personally, payment may be made to any person duly authorised by the beneficiary to receive payment on his behalf. 1947 No 57 s 82A; 1953 No 61 s 9 Section 89(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 89(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
89A: Treatment of contributory service under one Part of the Act as contributory service under another Part
1: Except as otherwise provided in this Act, any contributor under one Part of this Act who becomes eligible to contribute, or is required to contribute, under another Part of this Act shall, if he so elects, be entitled to have his contributory service under the one Part treated as contributory service under the other Part upon such terms and conditions, including terms and conditions as to the credit to be given for the contributory service so treated, as may be prescribed by regulations made under section 97
1A: Regulations relating to the treatment of contributory service under one Part of this Act as treatment under another Part of this Act may include provision for the payment of additional contributions, or the refund of contributions, with or without interest.
2: Any such regulations may be made to come into force before or after the date of the making thereof or on that date; and any such regulations that are made to come into force before the date of the making thereof may be made to come into force before or after the date of the commencement of this section or on that date. Section 89A inserted 24 November 1967 Government Superannuation Fund Amendment Act 1967 Section 89A(1A) inserted 29 March 1985 section 6 Government Superannuation Fund Amendment Act (No 2) 1985
89B: Other contributions
1: This section applies if a contributor has been required (whether before or after the commencement of this section) to pay any sum into the Fund that is other than the standard rate of contribution in respect of the scheme to which the contributor belongs (whether in respect of any period that is included in a period of contributory service, or in respect of contributions not duly paid by deduction from salary, or in respect of contributions repaid after having been refunded to the contributor, or otherwise).
2: The Authority may determine whether the whole or any part of that sum is to be treated as contributions for the purpose of this Act, and the amount so determined is to be treated as contributions accordingly.
3: Except as provided in this section, the only sums that are to form part of a contributor's contributions for the purpose of this Act are the amounts paid by the contributor by way of standard rate of contribution in respect of the scheme to which the contributor belongs.
4: In this section, standard rate of contribution sections 29 30 61B 61F 63A 71F 74C 78 81F 83 88C 88Q section 19 Section 89B replaced 2 October 2001 section 16(1) Government Superannuation Fund Amendment Act 2001
89C: Refund of contributions on allowances no longer included in salary
Section 89C repealed 2 October 2001 section 16(1) Government Superannuation Fund Amendment Act 2001
89D: Interest payments by contributor not to count as contributions
Where any contributor is required or permitted to make payments to the Fund that include the payment of interest that interest shall not comprise part of the contributions of the contributor. Sections 89D inserted 29 March 1985 section 15 Government Superannuation Fund Amendment Act 1985
89E: Options where contributions not fully paid
Where, on the death or retirement of any contributor, the contributor has not paid to the Fund all the contributions for which the contributor is liable, the Authority Authority Authority
a: deduct the unpaid contributions from any retiring allowance, annuity, other allowance, or payment (other than a child allowance) payable in respect of the contributor's contributions; or
b: if the unpaid contributions exceed the likely amount of the benefits from which the unpaid contributions may be deducted under paragraph (a) or the recipient of the benefit so requires, direct that an appropriate reduction be made in the period of contributory service of the contributor to take account of the unpaid contributions. Sections 89E inserted 29 March 1985 section 15 Government Superannuation Fund Amendment Act 1985 Section 89E amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
90: Recovery of money paid without lawful authority
All payments received by any person under this Act without that person being lawfully entitled thereto may be recovered as a debt due to the Crown, and when so recovered shall be repaid into the Fund. 1947 No 57 s 82B; 1953 No 61 s 10
90A: Conflicting claims of spouses
or partners Where under any provision of this Act more persons than 1 have claims as spouses or partners or partner Authority Authority Section 90A inserted 1 November 1976 section 33 Government Superannuation Fund Amendment Act 1976 Section 90A heading amended 26 April 2005 section 4(2) Government Superannuation Fund Amendment Act 2005 Section 90A amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 90A amended 26 April 2005 section 4(2) Government Superannuation Fund Amendment Act 2005 Section 90A amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
91: Election to surrender proportion of retiring allowance and receive cash payment
1: Any contributor who becomes entitled to a retiring allowance under this Act may elect to surrender the right to receive a proportion of the retiring allowance and to receive instead payment out of the Fund of a sum equal to,—
a: in the case of a contributor to the Fund under Part 2A Part 4 Part 5A Part 6A Part 6B 12
b: in the case of any other contributor (not being a contributor to whom section 71M section 14 Part 6 10.8
2: For the purposes of subsection (1) a contributor shall be deemed to be entitled to a retiring allowance under this Act in any case where he would have been so entitled if he had retired on the date of his election.
3: An election may be made under subsection (1) by a contributor at any time within 3 months immediately preceding the date on which the contributor becomes entitled to a retiring allowance under this Act.
4: Where an election is made under subsection (3) it shall be deemed to have been made on the earliest day on which the contributor would be entitled to a retiring allowance under this Act if he survived and had retired.
5: Subject to subsection (6), any contributor who has made an election under subsection (1) may make a further election within 3 months before he ceases duty in the Government service (whether or not he will remain in the Government service on leave after ceasing duty), to thereupon receive not more than half the amount that he would be entitled to receive if he had been entitled to a retiring allowance when he made the election under subsection (1).
6: Where the Authority section 36(2) section 68(4) section 69(1) or a contributor has made an election under section 61S(1)﻿(d) or section 81P(1)﻿(c)
7: Where any amount is paid to any contributor under subsection (5), interest shall be payable on that amount by the contributor at such rate as the Authority
8: All such interest shall be recoverable as a debt due to the Crown and may be deducted from any retiring allowance payable to the contributor or any annuity payable to the surviving spouse or partner
9: Every election under this section shall be made in writing and delivered to the Authority
10: No contributor shall have the right to revoke or amend any election under this section or to make any further election, except as provided in subsection (11).
11: Where a contributor to whom subsection (2) or subsection (5) applies has made an election under subsection (1), that contributor shall be entitled to make 1 further election to increase the proportion of the retiring allowance surrendered by him under subsection (1) before he has accepted any instalment of his retiring allowance.
12: No election or combination of elections under this section shall entitle any contributor to surrender more than one-quarter of his retiring allowance.
13: Where a contributor has completed an election under this section in respect of a previous period of contributory service, the amount so surrendered shall be deducted from the retiring allowance that he may elect to surrender.
14: Upon an election under this section becoming effective the annual retiring allowance payable to a contributor shall be reduced by the same proportion as that which he has elected to surrender and all rights in respect of the proportion so surrendered shall be deemed to be determined.
15: Except as provided in subsection (5), any amount which a contributor is entitled to receive under this section shall become payable—
a: on the date on which the contributor becomes entitled to payment of the retiring allowance; or
b: in the case of a contributor to whom subsection (2) applies, on the date of his death,— whichever is the earlier. Section 91 replaced 1 January 1981 Government Superannuation Fund Amendment Act 1980 Section 91(1) replaced 29 October 1987 section 3 Government Superannuation Fund Amendment Act 1987 Section 91(1)﻿(a) amended 1 April 1990 section 29(1) Government Superannuation Fund Amendment Act 1990 Section 91(1)﻿(a) amended 8 May 1989 section 5(1) Government Superannuation Fund Amendment Act 1989 Section 91(1)﻿(b) amended 1 April 1990 section 29(2) Government Superannuation Fund Amendment Act 1990 Section 91(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 91(6) amended 8 May 1989 section 5(1) Government Superannuation Fund Amendment Act 1989 Section 91(6) amended 25 December 1986 section 26(2) Government Superannuation Fund Amendment Act 1986 Section 91(7) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 91(8) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 91(9) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
91A: Election to surrender proportion of annuity and receive cash payment
1: This section shall apply to any surviving spouse or partner
2: Any surviving spouse or partner
a: in the case of an annuity payable to the spouse or partner Part 2A Part 3A Part 4 Part 5A Part 6A Part 6B 12
b: in the case of an annuity payable to the spouse or partner (other than Part 6 Part 2 Part 2 10.8
2A:
3: Any election under this section shall be made in writing delivered to the Authority or partner
4: No surviving spouse or partner
5: The proportion of the annuity that any surviving spouse or partner
6: On the making of any such election, the annuity payable to the surviving spouse or partner or partner Section 91A inserted 20 November 1979 section 19(1) Government Superannuation Fund Amendment Act 1979 Section 91A(1) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 91A(2) replaced 25 December 1986 section 27(1) Government Superannuation Fund Amendment Act 1986 Section 91A(2) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 91A(2)﻿(a) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 91A(2)﻿(a) amended 1 April 1990 section 30(1) Government Superannuation Fund Amendment Act 1990 Section 91A(2)﻿(a) amended 8 May 1989 section 5(1) Government Superannuation Fund Amendment Act 1989 Section 91A(2)﻿(b) amended 25 February 2009 section 5(2) Government Superannuation Fund Amendment Act 2009 Section 91A(2)﻿(b) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 91A(2)﻿(b) amended 29 October 1987 section 4(1) Government Superannuation Fund Amendment Act 1987 Section 91A(2A) repealed 29 October 1987 section 4(2) Government Superannuation Fund Amendment Act 1987 Section 91A(3) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 91A(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 91A(4) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 91A(5) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 91A(6) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005
91B: Surrender of part of retiring allowance for allowance to another person
1: Any contributor may, at any time within the 3 months before or at any time after the contributor becomes entitled to a retiring allowance, elect to surrender from any specified date a specified portion of the contributor's basic retiring allowance not exceeding one-half in return for payment to another person (in this section called the assignee
2: For the purposes of this section, the term basic retiring allowance section 48 section 91 section 40
3: The allowance that is to be paid to any assignee under this section shall be determined by the Authority
4: Any election under subsection (1) shall not affect the application of the Government Superannuation Fund Amendment Act 1969 Government Superannuation Fund Amendment Act 1979
5: Every election under this section shall be in writing delivered to the Authority
6: Where any assignee dies, the allowance payable to the assignee under this section shall cease; and the portion of the retiring allowance payable to the person who surrendered a portion of a retiring allowance to enable the allowance to be paid shall not be increased by reason of the death of the assignee.
7: Where a person who has surrendered a portion of a basic retiring allowance under this section dies,—
a: any annuity payable in respect of the basic retiring allowance shall be calculated on that portion of the basic retiring allowance that has not been surrendered under this section; and
b: the allowance payable to the assignee under this section shall continue until the death of the assignee and shall be increased in accordance with subsection (4) as if the contributor's basic retiring allowance remained payable.
8: The minimum annuities referred to in sections 45 74J 81K
9: Nothing in this section shall in any way restrict or prevent the suspension, reduction, or cancellation in accordance with this Act of the payment of any retiring allowance; and any suspension, reduction, or cancellation shall be applied equally to the retiring allowance and the payments under this section to the assignee.
10: Nothing in this section shall in any way affect or apply to the payment of any allowance to a child under section 47 section 61Q or section 81O Section 91B inserted 25 December 1986 section 28(1) Government Superannuation Fund Amendment Act 1986 Section 91B(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 91B(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 91B(8) amended 8 May 1989 section 5(1) Government Superannuation Fund Amendment Act 1989 Section 91B(10) amended 8 May 1989 section 5(1) Government Superannuation Fund Amendment Act 1989
92: Retiring allowances not alienable
1: Except as expressly provided in this Act or in any other enactment, in no case shall any retiring allowance or other money granted or payable under this Act to any person be in any way assigned or charged or pass to any other person by operation of law; nor shall any money payable under this Act on the death of any person be assets for the payment of his debts or liabilities.
2: This section shall bind the Crown.
3: Nothing in this section shall prevent the operation of any agreement entered into under Part 6 Authority 1947 No 57 s 83; 1950 No 54 s 5(2) Section 92(3) replaced 29 October 1987 section 6(1) Government Superannuation Fund Amendment Act 1987 Section 92(3) amended 1 February 2002 section 64(2) Property (Relationships) Amendment Act 2001 Section 92(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Charging of contributions Heading inserted 29 March 1985 section 18(1) Government Superannuation Fund Amendment Act 1985
92A: Contributor may grant charge over contributions
1: Any contributor may grant a charge over the contributor's contributions to the Fund in favour of any other person.
2: The Authority it
3: No charge shall be registered against the contributions of any contributor if—
a: there is already a charge registered against those contributions; or
b: a copy of any order made under section 25 Property (Relationships) Act 1976 section 31(1) Authority
c: a charging order has been served on the Authority section 120(4)
d: the contributor has notified the Authority
4: Every notification of a charge shall be in the appropriate form specified in Schedule 1 section 97
5: It shall not be necessary for the notification of a charge to specify any amount or any maximum amount of contributions to be charged.
6: The chargeholder shall forthwith notify the Authority
7: The Authority section 92E Section 92A inserted 29 March 1985 section 18(1) Government Superannuation Fund Amendment Act 1985 Section 92A(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92A(3)﻿(b) amended 1 February 2002 section 64(2) Property (Relationships) Amendment Act 2001 Section 92A(3)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92A(3)﻿(c) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92A(3)﻿(d) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92A(6) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92A(7) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
92B: Contributor and chargeholder or potential chargeholder entitled to certain information
1: Any contributor may, by written request to the Authority
a: a written statement of the amount that the contributor would be entitled to receive if the contributor had withdrawn from the Fund while continuing in Government service at the end of the preceding financial year; and
b: a statement as to whether any charge is currently registered against the contributor's contributions under section 92A
c: a statement as to whether or not it would be possible for the contributor to grant a charge over the contributor's contributions that could be registered under this Act, and the reason (if any) why a charge could not be registered.
2: The Authority Authority
a: the amount of the contributor's contributions as at the end of the preceding financial year:
b: whether or not the person is currently contributing to the Fund:
c: whether any notice of withdrawal from the Fund or notice indicating that the contributor is about to cease Government service or cease to be a contributor to the Fund Authority
d: whether any charge is currently registered over the contributions of the contributor:
e: whether or not there is any other reason why a charge could not be registered in favour of that person, but without disclosing the reason.
3: The Authority
4: Every request under this section shall be signed by the contributor, and if the request is made under subsection (2) shall also be signed by the chargeholder or potential chargeholder, and shall specify—
a: the full name and address of the contributor and the chargeholder or potential chargeholder (if any):
b: the department, service, agency, or corporation in which the contributor is employed, and its location:
c: the date of birth of the contributor:
d: the date on which the contributor became a contributor to the Fund.
5: The Authority Authority Section 92B inserted 29 March 1985 section 18(1) Government Superannuation Fund Amendment Act 1985 Section 92B(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92B(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92B(2)﻿(c) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92B(2)﻿(c) amended 25 December 1986 section 30 Government Superannuation Fund Amendment Act 1986 Section 92B(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92B(5) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
92C: Procedure where charge notified
1: Where the Authority section 92A Authority
2: Where the Authority section 92A Authority Section 92C inserted 29 March 1985 section 18(1) Government Superannuation Fund Amendment Act 1985 Section 92C(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92C(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
92D: Payment of charge
Where any amount becomes payable to or in respect of any contributor under section 61S(1)﻿(c) or section 71K(3) or section 81P(1)﻿(b)
a: the entitlements of the contributor, or the contributor's spouse or partner section 92E
b: the Authority section 92E Section 92D inserted 29 March 1985 section 18(1) Government Superannuation Fund Amendment Act 1985 Section 92D amended 8 May 1989 section 5(1) Government Superannuation Fund Amendment Act 1989 Section 92D amended 1 April 1988 section 19(1) Government Superannuation Fund Amendment Act 1988 Section 92D amended 1 April 1988 section 19(2) Government Superannuation Fund Amendment Act 1988 Section 92D(a) amended 26 April 2005 section 4(1) Government Superannuation Fund Amendment Act 2005 Section 92D(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
92E: Rights of chargeholder
1: Where any chargeholder receives any notice under section 92D(b) Authority
a: to receive the amount secured by the charge or the total amount of the contributor's contributions, without interest, whichever is the lesser, in which case the charge shall be released on payment of such amount; or
b: to release the charge without receiving payment of any amount secured by it.
2: Where no election is made by a chargeholder within 28 days after notice has been given to the chargeholder under subsection (1) the chargeholder shall be deemed to have elected to release the charge without receiving payment of any amount secured by it. Section 92E inserted 29 March 1985 section 18(1) Government Superannuation Fund Amendment Act 1985 Section 92E(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
92F: Procedure for payment of charge
1: Where any chargeholder gives written notice to the Authority section 92A Authority it Authority
2: Where any notice has been given to the Authority Authority Authority Authority
3: The Authority Authority
4: Where any notice has been given to the Authority Authority Authority
a: agreed to by the contributor or, if the contributor is deceased, the contributor's personal representative; or
b: made pursuant to an order of the court under section 92J Section 92F inserted 29 March 1985 section 18(1) Government Superannuation Fund Amendment Act 1985 Section 92F(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92F(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92F(3) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92F(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
92G: Effect on contributor of payment to chargeholder
1: Where any payment is made to any chargeholder from the Fund under section 92F
2: The payments to the contributor shall be without interest, but shall be increased,—
a: in accordance with paragraph (a) of section 61S(1) or paragraph (a) of section 81P(1)
b: in accordance with paragraph (a) of section 71K(1)
3: Where any person who is required to be a contributor under this Act ceases to be a contributor to the Fund by virtue of subsection (1), that person shall forthwith again become a contributor to the Fund as if that person had not previously been a contributor to the Fund. Section 92G inserted 29 March 1985 section 18(1) Government Superannuation Fund Amendment Act 1985 Section 92G(2) replaced 1 April 1988 section 20 Government Superannuation Fund Amendment Act 1988 Section 92G(2)﻿(a) amended 8 May 1989 section 5(1) Government Superannuation Fund Amendment Act 1989
92H: Effect on annuities, allowances, and other payments of payment to chargeholder
1: Subject to subsection (2), where any payment is made to any chargeholder from the Fund under section 92F Authority
2: No deduction shall be made under subsection (1) from any allowance payable to any child under section 61Q or section 81O Section 92H inserted 29 March 1985 section 18(1) Government Superannuation Fund Amendment Act 1985 Section 92H(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92H(2) amended 8 May 1989 section 5(1) Government Superannuation Fund Amendment Act 1989
92I: Giving of notices
1: Any notification of a charge required to be given to the Authority section 92A Authority section 92E section 92F
a: if it is delivered to the office of the Authority Authority's
b: if it is posted in a registered letter addressed to the Authority its
2: Any notice required to be given to a chargeholder or a contributor or the personal representative of any contributor under section 92C section 92D section 92F
a: if it is delivered to that person; or
b: if it is posted in a registered letter addressed to that person at the address given in the notice of charge or subsequently given to the Authority
3: Where any notice is posted in accordance with subsection (1) or subsection (2) it shall, in the absence of evidence to the contrary, be deemed to have been given and received,—
a: in the case of a letter posted to an address within New Zealand, on the fourth day after the day on which the letter was posted:
b: in the case of a letter posted to an address outside New Zealand, at the time at which the letter would have been delivered in the ordinary course of post.
4: Notwithstanding anything in subsections (1) to (3), a District Court Judge may in any case make an order directing the manner in which any notice under section 92C section 92D section 92E section 92F Section 92I inserted 29 March 1985 section 18(1) Government Superannuation Fund Amendment Act 1985 Section 92I(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92I(1)﻿(a) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92I(1)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92I(2)﻿(b) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
92J: Authority Without limiting any right of any person to take any action in any court, the Authority
a: as to whether or not any charge should be or should have been registered in respect of any contributor or chargeholder; or
b: as to whether any payment is to be made to any chargeholder or person claiming to be a chargeholder; or
c: as to the amount of any payment to be made to any chargeholder or person claiming to be a chargeholder; or
d: as to the release of any charge. Section 92J inserted 29 March 1985 section 18(1) Government Superannuation Fund Amendment Act 1985 Section 92J heading amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 92J amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
92K: Person not to become a contributor while a contributing employee under National Provident Fund Act 1950
Notwithstanding anything to the contrary in Part 2 Part 3 section 18 the Government Superannuation Fund Amendment Act 1962 Part 3 of the National Provident Fund Act 1950 Section 92K inserted 27 November 1970 section 3 Government Superannuation Fund Amendment Act 1970 Section 92K replaced 29 March 1985 section 18(2) Government Superannuation Fund Amendment Act 1985 Section 92K amended 1 November 1976 section 3(3) Government Superannuation Fund Amendment Act 1976
93: Financial statements
1: The Authority
2: The annual financial statements shall be prepared in accordance with generally accepted accounting practice (as defined in section 8
a: a statement of the financial position of the Fund at its balance date:
b: an operating statement reflecting the revenues and expenses of the Fund for the financial year:
c: a statement of cash flows reflecting cash flows of the Fund for the financial year. 1956 No 47 s 93 1989 No 44 s 41(1), (2) 1992 No 61 s 23 1992 No 142 s 31 Section 93 replaced 1 October 1995 section 16 Government Superannuation Fund Amendment Act 1995 Section 93(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 93(2) amended 1 April 2014 section 126 Financial Reporting (Amendments to Other Enactments) Act 2013
93A: Audit
1: The Authority Auditor-General
2: The Auditor-General Authority
3: The Fund is a public entity as defined in section 4
4: This section applies to the financial statements for the Fund referred to in section 93B 1989 No 44 ss 38 41(3) 1992 No 142 s 31 Section 93A inserted 1 October 1995 section 16 Government Superannuation Fund Amendment Act 1995 Section 93A(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 93A(1) amended 1 July 2001 section 52 Public Audit Act 2001 Section 93A(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 93A(2) amended 1 July 2001 section 52 Public Audit Act 2001 Section 93A(3) replaced 1 July 2001 section 53 Public Audit Act 2001 Section 93A(4) inserted 25 January 2005 section 200 Crown Entities Act 2004
93B: Annual report
1: The Authority must include, in its annual report required under section 150
a: the financial statements, together with the audit report and management statement relating to those financial statements; and
b:
c: the name and address of the person to whom all correspondence from the members should be sent.
1A: The annual report must also include (in addition to any other requirements)—
a: a statement of responsibility for the financial statements of the Fund, signed by the chairperson of the board and the chief executive of the Authority (if any)
b: an analysis and explanation of the performance of the Fund over that financial year, including a comparison with the Authority's expectations about the performance of the Fund that were set out in the forecast financial statements
c: a statement of the investment policies, standards, and procedures for the Fund established by the Authority under section 15L
d: a statement, signed by the chairperson of the board and the chief executive of the Authority (if any), certifying whether or not the investment policies, standards, and procedures for the Fund have been complied with throughout that financial year; and
e: a schedule of—
i: the investment managers, administration managers, and any other service providers used under section 19 section 19A
ii: the classes of investments for which each investment manager was responsible; and
iii: any changes since the last annual report in those persons.
2:
3: 1956 No 47 s 93 1989 No 10 s 14 1989 No 44 s 44A 1994 No 18 s 40 Section 93B inserted 1 October 1995 section 16 Government Superannuation Fund Amendment Act 1995 Section 93B(1) amended 25 January 2005 section 200 Crown Entities Act 2004 Section 93B(1)﻿(b) repealed 2 October 2001 section 17(1) Government Superannuation Fund Amendment Act 2001 Section 93B(1A) inserted 2 October 2001 section 17(2) Government Superannuation Fund Amendment Act 2001 Section 93B(1A)﻿(a) amended 18 July 2013 section 57 Public Finance Amendment Act 2013 Section 93B(1A)﻿(b) amended 1 July 2014 section 72 Crown Entities Amendment Act 2013 Section 93B(2) repealed 25 January 2005 section 200 Crown Entities Act 2004 Section 93B(3) repealed 25 January 2005 section 200 Crown Entities Act 2004
94: Actuarial examinations of Fund
1: The Authority must obtain a report from an actuary that examines the financial position of the Fund as at dates determined by the Minister, being dates that are no more than 3 years apart.
2: The report in respect of each such examination must—
a: show the state of the Fund as at the date on which the financial position of the Fund was examined, having regard to the prospective liabilities and assets of, and the probable annual sums required by, the Fund to provide benefits falling due within the ensuing 3 years without affecting or having recourse to the actuarial reserve appertaining to the contributor's contributions; and
b: be received by the Authority no later than 7 months after the date the Fund was examined.
3: The Authority must send a copy of the report to the Minister within 28 days after the date that the Authority receives it.
4: Each contributor and each beneficiary shall have the right, upon request to the Authority
a: to look at, at any reasonable time, a copy of the report:
b: to receive, upon payment of a reasonable fee, a copy of the report.
5: A copy of each report shall be laid before the House of Representatives by the Minister not later than 6 sitting days after receiving it.
6: Where the report has not been laid before the House of Representatives within 3 weeks after the Minister receives it, the Minister shall—
a: cause the report to be published not later than 3 weeks after receiving it; and
b: arrange for the publication in the Gazette 1956 No 47 s 94 1989 No 10 s 15 1989 No 44 s 44A 1994 No 18 s 40 Section 94 replaced 1 October 1995 section 16 Government Superannuation Fund Amendment Act 1995 Section 94(1) replaced 1 May 2011 section 82 Financial Markets Authority Act 2011 Section 94(2) replaced 1 May 2011 section 82 Financial Markets Authority Act 2011 Section 94(3) replaced 1 May 2011 section 82 Financial Markets Authority Act 2011 Section 94(4) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
95: Annual subsidies
1: During each financial year the Minister of Finance shall pay into the Fund out of public money, without further appropriation than this Act, the amount by which the amounts of the benefits estimated to be payable out of the Fund during that year in respect of contributors who are—
a: employees or former employees of departments, Crown entities Public Finance Act 1989
b: employees or former employees of such other entities as the Minister may direct— exceeds the sum of the proportion of those benefits certified by the Authority, after receiving advice from an actuary,
2: Where—
a: subsection (1) does not apply in respect of any contributor; or
b: the salaries of any contributors to the Fund are payable out of money that is not public money,— there shall be paid out of the money from which the salaries of those contributors are paid and into the Government Superannuation Fund in each financial year, at such time or times during the year as may be reasonably specified by the Authority Authority, after receiving advice from an actuary, provided that, if the Minister of Finance so directs, the amount to be paid into the Government Superannuation Fund out of any such money in any specified financial year shall be such lesser amount as that Minister may specify.
3:
4: Section 95 replaced 1 August 1990 section 11(1) Government Superannuation Fund Amendment Act (No 2) 1990 Section 95 heading amended 8 September 2018 section 57 Statutes Amendment Act 2018 Section 95(1) amended 1 May 2011 section 82 Financial Markets Authority Act 2011 Section 95(1)﻿(a) amended 21 December 1992 section 42 Public Finance Amendment Act 1992 Section 95(2) amended 1 May 2011 section 82 Financial Markets Authority Act 2011 Section 95(2) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 95(2) amended 1 October 1995 section 30 Government Superannuation Fund Amendment Act 1995 Section 95(3) repealed 1 October 1995 section 30 Government Superannuation Fund Amendment Act 1995 Section 95(4) repealed 24 October 2019 section 63 Statutes Amendment Act 2019
95AA: Authority to incur certain expenses
1: The Crown may incur expenses relating to its liability under this Act in respect of contributors and beneficiaries.
2: Without limiting subsection (1), expenses may be incurred under the authority of subsection (1) without further appropriation than this section.
3: Section 95AA inserted 28 July 1997 section 3 Government Superannuation Fund Amendment Act 1997 Section 95AA(3) repealed 2 October 2001 section 7(2) Government Superannuation Fund Amendment Act 2001
95A: Timing of transfer of employee contributions to Fund
1: Every person who deducts contributions to the Fund from remuneration or other money payable to another person, or who otherwise receives contributions payable to the Fund by any person, shall pay those contributions into the Fund at such time or times as are reasonably specified by the Authority published under the Legislation Act 2019
2: A notice under subsection (1) is secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication The maker must publish it in the Gazette LA19 ss 73 74(1)﻿(a) cl 14 Presentation It is not required to be presented to the House of Representatives because a transitional exemption applies under Schedule 1 LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 95A inserted 1 October 1995 section 17 Government Superannuation Fund Amendment Act 1995 Section 95A(1) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 95A(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 95A(2) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
95B: Interest payable on overdue amounts
1: Where a person who is required to pay an amount into the Fund under any provision of this Act fails to do so at the time required by this Act, the person shall pay into the Fund on demand by the Authority
a: for the period from the time required by this Act for payment (or the date of commencement of this section, whichever is the later) until the time at which the amount is paid into the Fund; and
b: at a rate calculated using a method that has been determined by the Authority
2: The Authority may not make a determination under this section unless the Minister has approved the proposed method.
3: A determination under this section is secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication The maker must publish it in the Gazette LA19 ss 73 74(1)﻿(a) cl 14 Presentation It is not required to be presented to the House of Representatives because a transitional exemption applies under Schedule 1 LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 95B inserted 1 October 1995 section 17 Government Superannuation Fund Amendment Act 1995 Section 95B(1) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 95B(1)﻿(b) replaced 2 October 2001 section 18 Government Superannuation Fund Amendment Act 2001 Section 95B(1)﻿(b) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 95B(2) inserted 28 October 2021 section 3 Secondary Legislation Act 2021 Section 95B(3) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
95C: Recovery of debts
Every amount payable by a person into the Fund under any provision of this Act shall constitute a debt due by the person to the Authority
a: may be recovered accordingly by the Authority
b: following such recovery, shall be paid into the Fund. Section 95C inserted 1 October 1995 section 17 Government Superannuation Fund Amendment Act 1995 Section 95C amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001 Section 95C(a) amended 2 October 2001 section 21 Government Superannuation Fund Amendment Act 2001
95D: Information to be provided by controlling authorities
1: Every controlling authority in relation to a contributor must ensure that there is provided to the Authority, at such time or times as are reasonably specified by the Authority, such information as the Authority may reasonably require of that controlling authority for the purpose of administering this Act in relation to that contributor.
2: The Authority must not require a controlling authority to provide information under this section unless the Authority has first consulted the controlling authority about the requirement.
3: Every requirement under this section shall be set out in a written notice to the controlling authority concerned or in a notice in the Gazette Section 95D inserted 1 October 1995 section 17 Government Superannuation Fund Amendment Act 1995 Section 95D(1) replaced 2 October 2001 section 19 Government Superannuation Fund Amendment Act 2001 Section 95D(2) replaced 2 October 2001 section 19 Government Superannuation Fund Amendment Act 2001
96: Offences
Every person commits an offence and shall be liable on $200 1947 No 57 s 87 Section 96 amended 1 July 2013 section 413 Criminal Procedure Act 2011
97: Regulations
1: The Governor-General may from time to time, by Order in Council, make regulations for all or any of the following purposes:
a:
b: prescribing, for the purposes of all or any of sections 28(1)﻿(b) 61R(1)﻿(b) 71JA 81OA 86FA 88HA
i: terms and conditions in relation to any election under any of those sections:
ii: requirements relating to the contributors who are eligible to make any such election, such as a requirement that the contributor has been accepted for membership of another scheme:
iii: restrictions on the period during which any such election may be made:
iv: the way in which any deferred benefit or deferred lump sum or refund is to be determined:
ba: prescribing, for the purposes of section 88HA
c: prescribing money that may be lawfully payable into the Fund under section 14(d)
d: prescribing money that may be lawfully payable out of the Fund under section 15(b)
e: prescribing requirements in relation to the making of any election or application, or the giving of any notice, under this Act, including the evidence required in support of any election, application, or notice:
f: prescribing requirements in relation to the supply by contributors or beneficiaries of such information as may reasonably be required for the purpose of administering this Act:
g: prescribing the manner in which contributions are to be computed in the case of contributors whose salary—
i: is computed at an hourly or daily rate; and
ii: does not include payment for the time during which the contributor is not actually employed:
h: prescribing the persons, or class of persons, who may make deductions from the salaries of contributors for payment into the Fund, and the time at which deductions shall cease in respect of contributors who retire, die, or cease to be contributors:
i: providing for such other matters as are contemplated by or necessary for giving full effect to the provisions of this Act and for its due administration.
2: Regulations under this section are secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 97 replaced 1 October 1995 section 18 Government Superannuation Fund Amendment Act 1995 Section 97(1)﻿(a) repealed 2 October 2001 section 20 Government Superannuation Fund Amendment Act 2001 Section 97(1)﻿(ba) inserted 17 May 2005 section 4 Government Superannuation Fund Amendment Act (No 2) 2005 Section 97(1)﻿(c) replaced 2 October 2001 section 20 Government Superannuation Fund Amendment Act 2001 Section 97(1)﻿(d) replaced 2 October 2001 section 20 Government Superannuation Fund Amendment Act 2001 Section 97(2) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
98: Reciprocal arrangements with other Commonwealth Governments or other bodies
1: The Governor-General may from time to time, by Order in Council, declare that arrangements that have been made with the Government of any part of the Commonwealth outside New Zealand, or with any institution or body in New Zealand or any other part of the Commonwealth, with a view to providing reciprocity in matters relating to superannuation, shall have effect notwithstanding anything to the contrary in this Act or any other enactment; and every such Order in Council shall, subject to the provisions of this section, have effect according to its tenor.
2: Any Order in Council under this section may be at any time amended or revoked by a subsequent Order in Council; and any such amending or revoking Order in Council may contain such transitional provisions as appear to the Governor-General to be necessary or expedient.
3: An order under this section is secondary legislation ( see Part 3 1947 No 57 s 89 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 98(3) replaced 28 October 2021 section 3 Secondary Legislation Act 2021
99: Repeals and savings
1: The enactments specified in Schedule 2
2: Without limiting the provisions of the Acts Interpretation Act 1924
3: All matters and proceedings commenced under any such enactment and pending or in progress at the commencement of this Act may be continued and completed under this Act.
4: Nothing in this Act shall be construed to reduce the retiring allowance or annuity to which any person may have become entitled at any time before the commencement of this Act.
5: No person who is a contributor at the commencement of this Act shall on his retirement at any time thereafter be granted a retiring allowance at a rate less than the rate that would have been granted if this Act had not been passed.
6: Where under Part 4 of the Public Service Superannuation Act 1927 any period has been included in the length of service of any contributor and he is contributing to the Fund at a percentage fixed by reference to his age at any date after the commencement of that period, his contributions to the Fund shall, on and after 1 April 1948, be fixed by reference to his age at the commencement of that period: provided that that period shall be deemed to be a continuous period immediately preceding the contributor's current period of contributory service, and that the current period of contributory service shall be deemed to include any period to which subsection (5) of section 26
7: The repeal of the following enactments shall not affect the amendments made by those enactments, namely:
a: subsections (1), (3), and (4) of section 90 of the Superannuation Act 1947:
b: subsection (2) of section 3 of the Superannuation Amendment Act 1948. 1947 No 57 ss 39(2), 70(3), (4), 91; 1948 No 79 ss 3(2), 21; 1950 No 94 s 15; 1955 No 107 ss 6(3), (4), 7(4), (5), (6) Section 99(1) amended 29 March 1985 section 22(1) Government Superannuation Fund Amendment Act 1985