Document ID: chunk:federal_register_of_legislation:C2024C00500:section:4:p6
Version: federal_register_of_legislation:C2024C00500
Segment Type: section
Provision Reference: s 4 (pt 6/7)
Character Range: 17099–19837

into for any amount of the rate of remuneration (other than an allowance covered by paragraph (a)) to be provided in the form of another benefit—including that amount.
Scheme means the scheme constituted by this Act for the provision of retirement and other benefits to and in respect of Judges.
scheme value means the amount determined under the Pension Orders.
splitting agreement means:
 (a) a superannuation agreement (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975); or
 (b) a flag lifting agreement (within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975) that provides for a payment split.
splitting order means a splitting order within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
splitting percentage means:
 (a) for a splitting agreement—the percentage specified in the agreement under subparagraph 90XJ(1)(c)(iii) or 90YN(1)(c)(iii) (as the case may be) of the Family Law Act 1975; or
 (b) for a splitting order—the percentage specified in the order under subparagraph 90XT(1)(b)(i) or 90YY(1)(b)(i) (as the case may be) of the Family Law Act 1975.
spouse has a meaning affected by section 4AC.
spouse pension means a pension under section 7.
standard pension means:
 (a) a retirement pension; or
 (b) a spouse pension; or
 (c) a pension under section 8; or
 (d) an associate pension.
superannuation contributions surcharge has the same meaning as in the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
superannuation interest means a superannuation interest within the meaning of Part VIIIB or VIIIC of the Family Law Act 1975.
superannuation provider has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
Supreme Court of Papua New Guinea includes a court having, after the attainment by Papua New Guinea of the status of an independent sovereign state, unlimited jurisdiction in civil or criminal matters in that state.
surcharge debt account, in relation to a person who has served as a Judge, means the surcharge debt account that was kept for the person (while he or she was serving as a Judge) under section 16 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997.
transfer amount means:
 (a) if a splitting percentage applies—the amount worked out by multiplying the splitting percentage by the greater of:
 (i) the family law value; and
 (ii) the scheme value; or
 (b) if a base amount applies and the scheme value is not more than the family law value—the base amount; or
 (c) if a base amount applies and the scheme value is more than the family law value—the amount worked out using the formula:
transfer factor means the number rounded to 6 decimal places (rounding up if the seventh