Document ID: chunk:federal_register_of_legislation:F2005C00110:body:0:p3
Version: federal_register_of_legislation:F2005C00110
Segment Type: other
Provision Reference: 
Character Range: 5116–7787

the extent that membership of that scheme by the person relates to other employment; or
 (c) a scheme to the extent that participation in that 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.
the Act means the Superannuation Act 1976.
the 50% sale day has the same meaning as in the Qantas Sale Act 1992.
top-up arrangement has the meaning given by subregulation (3).

 (2) For the purposes of these regulations, a person is taken to be a member of a superannuation scheme for top-up purposes if, and only if, he or she is a member of the 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)).

 (3) Subject to subregulation (4), 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).

 (4) An arrangement is not a top-up arrangement unless:
 (a) the contributions mentioned in subregulation (3):
 (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.

 (5) Paragraphs (a) and (c) of the definition of superannuation scheme do not apply in relation to:
 (a) subregulation (2) or (3); or
 (b) a reference in any other provision of these regulations to a scheme of which a person is taken, under subregulation (2), to be a member.

3 Classes of persons to which section 14A of the Act does not apply

 (1) Each of the following classes of persons is a class to which section 14A of the Act does not apply:
 (a) a class of persons each of whom:
 (i) is, otherwise than by virtue of subsection 87C (2) of