Document ID: chunk:federal_register_of_legislation:F2008C00387:body:0:p2
Version: federal_register_of_legislation:F2008C00387
Segment Type: other
Provision Reference: 
Character Range: 3144–6118

2005; or
                                  (b) is employed other than for a fixed term which commenced on or after 1 July 2005; or
                                  (c) is appointed for a fixed term which commenced on or after 1 July 2005; or
                                  (d) has ceased to be a member of the PSS under section 6B of the 1990 Act; or
                                  (e) was employed before 1 July 2005, and for whom an employer was permitted to make contributions to a superannuation arrangement established under a Prior Determination.

RSA                            has the same meaning as in the Retirement Savings Accounts Act 1997.

 (2) Terms and references defined in the Act have the same meaning in this Determination.

Note   For example, Subsection 3(3) of the Act provides that:
         (a) a reference to a person who is employed under a relevant law includes a reference to a person holding an office or appointment under that law; and
         (b) a reference to a person who is employed by a relevant body includes a reference to a person holding an office or appointment in that body.

4 Prescribed requirements

 (1) The prescribed requirements set out in Schedule 1 apply to the provision of superannuation benefits for or in relation to a relevant employee.

 (2) All Prior Determinations have no application to a relevant employee on and after the date of this Determination.

Schedule 1 Prescribed Requirements for Provision of Superannuation Benefits
(section 4)

Contributions in respect of a Relevant Employee

         [1] (a) Subject to paragraph (c), employers can make contributions for the purposes of the SG Act in respect of a relevant employee to any complying superannuation fund or RSA.

          (b) Subject to paragraph (c), employers can make contributions in respect of a relevant employee to any complying superannuation fund or RSA in addition to the contributions referred to under paragraph (a).

          (c) Paragraphs (a) and (b) do not apply in respect of a contribution made by an employer if:
 (i) the contribution would be deemed to be a contribution to an alternative superannuation scheme within the meaning of the 1995 Inclusion Declaration or the 1995 Exclusion Declaration; and
 (ii) the contribution would result in the relevant employee ceasing to be eligible to become a PSSAP member pursuant to section 13 of the 2005 Act; and
 (iii) the contribution would not be considered to have been made in compliance with the choice of fund requirements under section 32C of the SG Act;
        unless, but for this determination, the employer would have been permitted to make the contribution in accordance with a Prior Determination.

Notes to the Superannuation Benefits (Prescribed Requirements) Determination 2005

Note 1

The Superannuation Benefits (Prescribed Requirements) Determination 2005 (in force under section 6 of the Superannuation Benefits (Supervisory Mechanisms) Act