Document ID: chunk:federal_register_of_legislation:F2024L00801:reg:15
Version: federal_register_of_legislation:F2024L00801
Segment Type: reg
Provision Reference: reg 15
Character Range: 18077–20885

15  Superannuation

Commonwealth Superannuation Scheme
 (1) For a Secretary who is a member of the CSS:
 (a) the Secretary's annual rate of salary for the purposes of the CSS is the Secretary's superannuation salary; and
 (b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 8, the value attributed to the employer superannuation contribution for the Secretary is an amount equal to 15.4% of the Secretary's superannuation salary.

Public Sector Superannuation Scheme
 (2) For a Secretary who is a member of the PSS:
 (a) the Secretary's basic salary for the purposes of the PSS is the Secretary's superannuation salary; and
 (b) the amount of the Secretary's recognised allowances for the purposes of the PSS is nil; and
 (c) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 8, the value attributed to the employer superannuation contribution for the Secretary is an amount equal to 15.4% of the Secretary's superannuation salary.

Defence Force Retirement and Death Benefits
 (3) For a Secretary who is a member of the DFRDB:
 (a) the Secretary's annual rate of salary for the purposes of the DFRDB is the Secretary's superannuation salary; and
 (b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 8, the value attributed to the employer superannuation contribution for the Secretary is an amount equal to 15.4% of the Secretary's superannuation salary.

Military Superannuation and Benefits Scheme
 (4) For a Secretary who is a member of the MSBS:
 (a) the Secretary's annual rate of salary for the purposes of the MSBS is the Secretary's superannuation salary; and
 (b) for the purposes of paragraph (a) of the definition of employer superannuation contribution in section 8, the value attributed to the employer superannuation contribution for the Secretary is an amount equal to 15.4% of the Secretary's superannuation salary.

Public Sector Superannuation Accumulation Plan
 (5) For a Secretary who is a member of PSSAP, the Secretary's superannuation salary for the purposes of the Superannuation (PSSAP) Trust Deed is the Secretary's ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992).

Other superannuation funds
 (6) For a Secretary who is a member of any other superannuation fund, the employer superannuation contribution is the minimum contribution that would, under section 23 of the Superannuation Guarantee (Administration) Act 1992, reduce the charge percentage for the Secretary to nil.
Note: A Secretary's superannuation salary is 70% of the Secretary's total remuneration (see the definition of superannuation salary in section 8).

Part 4—Vehicles and business support