Document ID: chunk:federal_register_of_legislation:F2024C00321:reg:16:p27
Version: federal_register_of_legislation:F2024C00321
Segment Type: reg
Provision Reference: reg 16 (pt 27/106)
Character Range: 169051–172046

reference base.

Division 4

When applicable
3.4.1 Where a regular member elected to cease to be an eligible employee under:
         (a) section 244 of the Superannuation Act 1976; or
         (b) paragraph 4(1)(zo) of the Superannuation (CSS) Eligible Employees Regulations or subregulation 4A(1) of the Superannuation (CSS) Continuing Contributions for Benefits Regulations;
a CSS salary applies if, on the anniversary of his/her birth on or after that election:
             (i) if he/she was not in receipt of partial invalidity pension under that Act, his/her annual rate of salary under that Act, or the salary that would have applied but for the election, was greater than the sum of his/her basic salary and recognised allowances, if any; or
             (ii) if he/she was in receipt of partial invalidity pension under that Act at the time of making the election, or would have been in receipt of such partial invalidity pension under that Act but for the election, his/her annual rate of salary under that Act, calculated as though the anniversary of birth was the date of the election, was greater than the sum of his/her basic salary and recognised allowances, if any.
3.4.2 A CSS salary applies until such time as either:
         (a) the sum of the member's basic salary and recognised allowances, if any, on the basis of full‑time work; or
         (b) the sum of the maintained basic salary and maintained recognised allowances, if any, applicable to the member;
equals or exceeds the CSS salary.

Rate of CSS Salary
3.4.3 On a particular day, the amount of a CSS salary is:
         (a) if the regular member was not in receipt of partial invalidity pension under the Superannuation Act 1976 at the time of electing to cease to be an eligible employee, the amount of the annual rate of salary for basic contribution purposes that would have applied to the member if he/she had not ceased to be an eligible employee; or
         (b) if the regular member was in receipt of partial invalidity pension under the Superannuation Act 1976 at the time of electing to cease to be an eligible employee, or would have been in receipt of partial invalidity pension but for the election, his/her annual rate of salary under that Act.
Division 5

Average Salary

3.5.1 The average salary on any day of a regular member is calculated by the following formula:

where the factors are defined in the following Table Average Salary Factors according to the mode of cessation of membership:

Average Salary Factors
Cessation otherwise than on involuntary retirement                                                                                                                                                                                                                               Cessation on involuntary retirement
NOTE:  The factors defined for the case of not ceasing on involuntary retirement are used to calculate average salary on cessation on involuntary retirement, if the date