Document ID: chunk:federal_register_of_legislation:C2004A04478:body:0:p15
Version: federal_register_of_legislation:C2004A04478
Segment Type: other
Provision Reference: 
Character Range: 36414–39293

employee within the meaning of Part VIA—a productivity contribution within the meaning of that Part (other than an amount taken to be a productivity contribution by virtue of the operation of paragraph 128(2)(c)); or

    (b)     in relation to any other person—an amount similar in kind to such a productivity contribution, whether worked out under an industrial award or otherwise;

'rate of fund contribution tax' means 15% or such other rate as is determined by the Minister under section 110SD;

'relevant period of employment', in relation to a person, means:

    (a)     if the whole of the person's period of actual contributory service occurred after 30 June 1992—that period; or

    (b)     if part only of the person's period of actual contributory service occurred after that date—that part of the person's period of actual contributory service;

but does not include any period for which the person is engaged or appointed exclusively for employment outside Australia unless that period:

    (c)     is a period during which the person is on leave of absence without pay; and

    (d)     is a period in respect of which the person is entitled to make contributions in accordance with a direction under subsection 51(1);

'SG minimum contribution' has the meaning given by section 110SC;

'top-up benefit' means superannuation guarantee top-up benefit payable under section 110SE.

"(2) For the purposes of paragraph (a) of the definition of 'accumulated government body contributions' in subsection (1), the amount of a productivity contribution applicable to a person in relation to a particular period ('the accrual period') is:

    (a) if the relevant government body scheme provides for productivity contributions (applicable to all eligible employees who are members of the scheme) that may be expressed as a percentage of the earnings (as described for the purposes of the scheme) of each employee—that percentage of the earnings of the person for the accrual period based on the person's

     fortnightly rate of salary that, for the purposes of section 46, was payable on the most recent anniversary of birth of the person; or

    (b)     if the relevant government body scheme provides for productivity contributions (applicable to a class of eligible employees identified by the scheme) that may be expressed as a percentage of the earnings (as described for the purposes of the scheme) of each employee in the class, and the percentage is lower than the corresponding percentage for any other class of eligible employees—that percentage of the earnings of the person for the accrual period based on the person's fortnightly rate of salary that, for the purposes of section 46, was payable on the most recent anniversary of birth of the person; or

    (c)     if the relevant government body scheme is a defined benefit superannuation scheme within