Document ID: chunk:federal_register_of_legislation:F2021C01111:reg:4:p13
Version: federal_register_of_legislation:F2021C01111
Segment Type: reg
Provision Reference: reg 4 (pt 13/17)
Character Range: 36519–39209

scheme:
 (a) by reason only of a top‑up arrangement; or
 (b) by reason of:
 (i) a top‑up arrangement; and
 (ii) any of the following circumstances:
 (A) contributions are made to the scheme in relation to performance pay;
 (B) the person is a member of the scheme for the purpose of the preservation or payment of productivity related benefits as defined in section 110A of the Act;
 (C) participation in the scheme on the person's behalf by the person's employer is for purposes solely related to satisfying the employer's obligations under the Superannuation Guarantee (Administration) Act 1992;
  but no other circumstance (except that mentioned in subparagraph (i)).
 (4) Subject to subregulation (5), a top‑up arrangement is an arrangement between the person (the payee) to whom, under the arrangement, remuneration is paid and the person (the payer) who pays the remuneration, by which the payer makes contributions in respect of the payee to a superannuation scheme (which may be a scheme applying only in respect of the payee).
 (5) An arrangement is not a top‑up arrangement unless:
 (a) the contributions mentioned in subregulation (4):
 (i) constitute part of the payee's overall remuneration; and
 (ii) are not paid as an addition to remuneration otherwise payable; and
 (b) the payer makes payments under the Act:
 (i) in respect of the payee; and
 (ii) in relation to the employment or office to which the arrangement relates.
 (6) Paragraphs (c) and (e) of the definition of superannuation scheme do not apply in relation to:
 (a) subregulation (3) or (4); or
 (b) a reference in any other provision of these Regulations to a scheme of which a person is taken, under subregulation (3), to be a member.
 (7) Subject to subregulations (8) and (9), the period specified for the purposes of paragraph (1)(zo) is the period from 1 March 1996 to 31 August 1996 (inclusive).
 (8) If:
 (a) at any time during the period from 1 June 1996 to 31 August 1996 (inclusive) any of the following special circumstances applies to a person:
 (i) the person is absent from duty on leave without pay;
 (ii) the person is precluded by or under the Superannuation Act 1990 (otherwise than by paragraph 6(2)(a) of that Act) from being a member of the Public Sector Superannuation Scheme;
 (iii) the person is a person to whom Part IV of the Public Service Act applies, other than a person who is:
 (A) employed by the Commonwealth otherwise than under the Public Service Act; or
 (B) employed by an approved authority for the purposes of the Superannuation Act 1990; or
 (C) the holder of a statutory office; and
 (b) the person does not make a declaration and election referred to in paragraph (1)