Document ID: chunk:federal_register_of_legislation:F2005C00642:reg:4:p1
Version: federal_register_of_legislation:F2005C00642
Segment Type: reg
Provision Reference: reg 4 (pt 1/7)
Character Range: 113669–129423

4                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    '(2) In this Division:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (a) a reference, in relation to a person who has ceased to be an eligible employee, to the date of commencement of that person's contributions, is a reference to:

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (i) except where subparagraph (ii) applies — the date on which he or she became liable to make contributions to the existing Fund (whether under Part III of the superseded Act or as a contributor to the Provident Account); or
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (ii) if that person became an employee for the purposes of that Act on more than 1 occasion — the date on which he or she last became liable to make any such contributions in relation to a period in respect of which deferred benefits are applicable or payable to the person under the superseded Act; and
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (b) a reference to the former Board is a reference to the Commissioner if at the relevant time the former Board had ceased to exist.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     '(3) For the purposes of this Division:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (a) if a person would, but for subsection 100C (8) or 109 (5) or paragraph 119J (3) (c) of the superseded Act, have been liable on a particular day to contribute to the existing Fund, he or she is taken to have been liable on that day to make contributions to the existing Fund; and
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (b) if a person has paid an amount, or made a payment, on behalf of another person, the amount is to be taken to have been paid or the payment made by that other person.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     '(4) If, at any time before his or her relevant cessation day:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (a) a person had ceased to be an employee for the purposes of the superseded Act because of retirement on the ground of invalidity or physical or mental incapacity to perform his or her duties; and
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (b) that person had, upon his or her ceasing to be an employee referred to in paragraph (a), become entitled to a pension under section 45 of the superseded Act or because of subsection 8 (1) of the Superannuation Act 1948; and
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (c) that person again became an employee for the purposes of the superseded Act; and
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (d) the pension referred to in paragraph (b) was cancelled under subsection 65 (3) of the superseded Act upon his or her again becoming such an employee;
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    this Division applies to that person as if he or she had not ceased during the period of his or her retirement to be:
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (e) an employee; and
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (f) a contributor to the existing Fund.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    236

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     (1) Subject to subsection (2), each of the following periods is a prescribed period of service in relation to a person who has ceased to be an eligible employee: