State Superannuation Regulations 2001 02-k0-01 Xml

Western Australia

State Superannuation Act 2000

State Superannuation Regulations 2001

Part 1 — Preliminary

1.Citation

These regulations may be cited as the State Superannuation Regulations 2001 1.

2.Commencement

These regulations come into operation on the day on which the State Superannuation Act 2000 comes into operation 1.

3.Interpretation

(1)In these regulations —

“accumulation account” means —

(a)for a West State Super Member, the Member’s west state account (as defined in regulation 50); and

(aa)for a GESB Super Member, the Member’s GESB Super account (as defined in regulation 83); and

(b)for a Retirement Income Member, the Member’s retirement income account (as defined in regulation 171); and

(c)for a Term Allocated Pension Member, the Member’s term allocated pension account (as defined in regulation 196A); and

(d)for a Retirement Access Member, the Member’s retirement access account (as defined in regulation 201);

“charge percentage” means the Employer’s charge percentage for the relevant Member, calculated in accordance with section 19 of the SGA Act before applying any reduction under section 22 or 23 of that Act;

“commencement day” means the day on which these regulations come into operation;

“Commonwealth payment” means a payment from the Commonwealth Commissioner of Taxation of —

(a)a shortfall component under the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth; or

(b)a Government co‑contribution under the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 of the Commonwealth; or

(c)any other amount that the Commissioner may, under a law of the Commonwealth, pay to the Fund for a Member;

“condition of release” means a condition of release specified in the SIS Regulations, Schedule 1;

“contribution period” means the period selected under regulation 4;

“contributions‑split transfer” means a transfer to a scheme from another superannuation fund in accordance with Division 6.7 of the SIS Regulations, or that would be in accordance with that Division if the transferring fund were a regulated superannuation fund;

“contributions tax” means tax imposed by the Superannuation Contributions Tax Imposition Act 1997 or Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 of the Commonwealth;

“CPI rate” means, for a financial year, the greater of zero and the rate equal to CPI in the formula —

where —

ITis the Consumer Price Index number (All Groups Index) for Perth published by the Commonwealth Statistician under the Census and Statistics Act 1905 of the Commonwealth for the quarter ending on the 31 March immediately preceding the start of that financial year; and

ILis that Index number for the quarter ending on the previous 31 March;

“Division 1 Employer” means an Employer listed or referred to in Division 1 of Schedule 1;

“Division 2 Employer” means an Employer listed or referred to in Division 2 of Schedule 1;

“earning rate”, in respect of a Member, means the earning rate determined by the Board for —

(a)if the Member has selected a personalised investment plan, the Member; or

(b)otherwise, the investment plan selected by the Member;

“eligible rollover fund” means an eligible rollover fund as defined in the SIS Act;

“eligible termination payment” has the same meaning as it has in section 27A(1) of the Income Tax Assessment Act 1936 of the Commonwealth;

“former member” means a person who is not a Member nor a pensioner under the S&FB Act, but who has been —

(a)a Member;

(b)a contributor or qualified contributor under the S&FB Act; or

(c)a subscriber or contributor to the Provident Account under Part VA of the S&FB Act;

“GESB Super Member” means a member of the GESB Super Scheme;

“GESB Super Scheme” means the superannuation scheme established by regulation 82;

“Gold State Super Member” means a member of the Gold State Super Scheme;

“Gold State Super Scheme” means the superannuation scheme continued by section 29(b) of the Act;

“Member” means, except in Part 7, a Gold State Super Member, a West State Super Member, a GESB Super Member, a Retirement Income Member, a Term Allocated Pension Member or a Retirement Access Member;

“parliamentarian” means a Member of the Legislative Council or a Member of the Legislative Assembly;

“partial and permanent disablement” means physical or mental incapacity to an extent that the Board considers that a Member is, and until turning 60 will remain —

(a)unable to perform the duties of the Member’s job; but

(b)able to perform the duties of another job (in either the public sector or the private sector) for which the Board considers the Member —

(i)is suited by reason of the Member’s education, training or experience; or

(ii)would be suited if the Member was retrained;

“partner” means spouse or de facto partner;

“Pension Scheme” means the superannuation scheme continued by section 29(c) of the Act;

“Pension Scheme Member” means a person who —

(a)is contributing for units of pension under the Pension Scheme; or

(b)has made an election under section 60AA of the S&FB Act and who is not in receipt of a pension under the Pension Scheme;

“phased retirement benefit” means a benefit from a superannuation fund that is only payable if it is paid as a benefit of a kind referred to in Schedule 1 item 109A column 3 of the SIS Regulations;

“preservation age” means, for a person who was born —

(a)before 1 July 1960, 55 years of age;

(b)during the year 1 July 1960 to 30 June 1961, 56 years of age;

(c)during the year 1 July 1961 to 30 June 1962, 57 years of age;

(d)during the year 1 July 1962 to 30 June 1963, 58 years of age;

(e)during the year 1 July 1963 to 30 June 1964, 59 years of age;

(f)after 30 June 1964, 60 years of age;

“preserved”, in relation to a benefit, means that the benefit is not yet payable to the Member who is entitled to it;

“Provident Scheme” means the superannuation scheme continued by section 29(d) of the Act;

“Provident Scheme Member” means a person who is a subscriber or contributor to the Provident Account (within the meaning of the S&FB Act);

“quarter” means a period of 3 months commencing on 1 January, 1 April, 1 July or 1 October;

“regulated superannuation fund” has the same meaning as it has in section 19 of the SIS Act;

“remuneration” has the meaning given by regulations 5, 6 and 6A;

“restricted non‑preserved benefit”, means a benefit in a scheme that would be a restricted non‑preserved benefit within the meaning of the SIS Regulations if that scheme were a regulated superannuation fund;

“Retirement Access Member” means a member of the Retirement Access Scheme;

“Retirement Access Scheme” means the superannuation scheme established by regulation 200;

“Retirement Income Member” means a member of the Retirement Income Scheme;

“Retirement Income Scheme” means the superannuation scheme established by regulation 170;

“S&FB Act” includes the Superannuation and Family Benefits Act 1938 2 as continued in force by section 26 of the State Superannuation (Transitional and Consequential Provisions) Act 2000 and as subsequently amended;

“salary sacrifice agreement” means an agreement under which an Employer agrees to pay, as part of a Member’s remuneration, contributions to the Fund that would otherwise be payable by the Member or that the Member has agreed to pay;

“SGA Act” means the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth;

“SIS Act” means the Superannuation Industry (Supervision) Act 1993 of the Commonwealth;

“SIS Regulations” means the Superannuation Industry (Supervision) Regulations 1994 of the Commonwealth;

“superannuation fund” means —

(a)a regulated superannuation fund;

(b)an exempt public sector superannuation scheme (as defined in the SIS Act);

(c)a regulated approved deposit fund (as defined in the SIS Act);

(d)a retirement savings account (as defined in the Retirement Savings Accounts Act 1997 of the Commonwealth); or

(e)a life insurance company or registered organisation (both as defined in the SIS Act) for the purpose of providing of a benefit that is an annuity for the purposes of the SIS Act;

“Term Allocated Pension Member” means a member of the Term Allocated Pension Scheme;

“Term Allocated Pension Scheme” means the superannuation scheme established by regulation 196;

“the Employer”, in relation to a worker, means the Employer for whom the worker works;

“total and permanent disablement” means physical or mental incapacity to an extent that the Board considers that a Member is, and until turning 60 will remain, unable to perform the duties of any job (in either the public sector or the private sector) for which the Board considers the Member —

(a)is suited by reason of the Member’s education, training or experience; or

(b)would be suited if the Member was retrained;

“unrestricted condition of release” means a condition of release in respect of which the cashing restriction specified in the SIS Regulations Schedule 1 is “Nil”;

“unrestricted non‑preserved benefit”, means a benefit in a scheme that would be an unrestricted non‑preserved benefit within the meaning of the SIS Regulations if that scheme were a regulated superannuation fund;

“West State Super Member” means a member of the West State Super Scheme;

“West State Super Scheme” means the superannuation scheme continued by section 29(a) of the Act;

“worker” means a person who is —

(a)appointed under Part 3 of the Public Sector Management Act 1994;

(b)the holder of an office or position established or continued under a written law, other than a parliamentarian;

(ba)a parliamentarian;

(c)appointed to an office or position by the Governor, a Minister, an Employer or another worker;

(d)appointed under section 64(1) or 100(2) of the Public Sector Management Act 1994;

(e)appointed under Part I of the Police Act 1892;

(f)a member of the Governor’s establishment (as defined in the Governor’s Establishment Act 1992);

(g)otherwise appointed by the Governor or a Minister as an officer, servant or member of staff of, for, or for the purposes of, an Employer;

(h)otherwise employed under a contract of employment to work for, within, or for the purposes of an Employer;

(i)engaged under a contract for services to provide services to, or for the purposes of, an Employer where at least 50% of the person’s remuneration under the contract is for the person’s labour; or

(j)employed or engaged by a person who is not an Employer but who is seconded to work for, within or for the purposes of an Employer under an agreement that requires the Employer to provide superannuation for the person.

(2)In these regulations a reference to a benefit that is immediately payable to a person does not include —

(a)a phased retirement benefit; or

(b)a benefit that is payable —

(i)from another scheme in circumstances where, if the SIS Regulations applied, the benefit would be payable; or

(ii)from another superannuation fund,

because the person has satisfied a condition of release in respect of which there is a cashing restriction that precludes the transfer of that benefit to the Fund.

(3)In these regulations a person is taken to have satisfied a condition of release if the event specified in the condition has occurred in relation to the person.

[Regulation 3 amended in Gazette 29 Jun 2001 p. 3079-80; 28 Jun 2002 p. 3011-12, 3021 and 3031; 19 Mar 2003 p. 816 and 836; 13 Jun 2003 p. 2105; 25 Jun 2004 p. 2228; 1 Dec 2004 p. 5705-6; 10 Dec 2004 p. 5894-5; 26 May 2006 p. 1918 and 1929-30; 21 Jul 2006 p. 2651; 13 Apr 2007 p. 1586, 1597, 1609, 1618-20 and 1623-4.]

3A.Trading name

For the purposes of section 6(3) of the Act “GESB” is prescribed as a trading name that the Board may use and operate under in carrying out its functions.

[Regulation 3A inserted in Gazette 26 Nov 2004 p. 5311.]

4.Selection of contribution period

(1)The Board is to select a period to be the contribution period for each Employer and its workers.

(2)The Board may select different contribution periods for different classes of workers of an Employer.

(3)The Board may change the contribution period or periods for an Employer provided the change is not detrimental to any Member.

(4)The Board is to notify the Employer of the period or periods selected under this regulation and any change in the selection.

(5)Until the Board selects otherwise the contribution periods for an Employer are —

(a)in respect of workers who are Gold State Super Members — the fortnight commencing on the commencement day and each subsequent fortnight; and

(b)in respect of workers who are —

(i)West State Super Members or GESB Super Members; and

(ii)who are paid periodically at intervals of less than 3 months,

the workers’ pay periods; and

(c)in respect of workers who —

(i)are West State Super Members or GESB Super Members; and

(ii)are not covered by paragraph (b),

each quarter.

[Regulation 4 amended in Gazette 13 Apr 2007 p. 1620-1.]

5.Meaning of “remuneration”

(1)Subject to subregulation (6) and regulations 6 and 6A, in these regulations —

“remuneration” means the monetary value, determined by the Employer, of all payments, benefits and allowances that —

(a)a Member is entitled to in his or her capacity as a worker; and

(b)the Employer, or a person authorised by the Employer, has certified that the Member —

(i)is likely to continue to be entitled to while the Member continues to hold the job held at the time of the certification; or

(ii)would be likely to continue to be entitled to if the Member were to continue to hold that job,

other than amounts excluded by subregulation (2) or (3).

(1a)The “payments, benefits and allowances” referred to in the definition of “remuneration” include a payment, benefit or allowance that is payable only in particular circumstances if —

(a)it will be paid to the Member whenever those circumstances arise; and

(b)the Employer reasonably expects those circumstances to arise in relation to the Member from time to time.

(2)The remuneration of a Member does not include —

(a)payments for overtime (but not payments instead of overtime);

(b)bonuses;

(c)payments in lieu of leave;

(d)allowances for rent, accommodation, subsistence, travelling or expenses;

(e)equipment allowances;

(f)climatic allowances;

(g)payments as a consequence of the termination of a job; or

(h)payments, benefits or allowances that the Board determines are to be regarded as not being part of the Member’s remuneration because they are of a similar nature to those referred to in paragraphs (a) to (g).

(3)The remuneration of a Gold State Super Member also does not include —

(a)special allowances (as defined in regulation 12);

(b)annual leave loading;

(c)compensation in lieu of the opportunity for private practice;

(d)benefits under the Act;

(e)contributions to the Fund, other than contributions made under a salary sacrifice agreement; or

(f)payments, benefits or allowances that the Treasurer determines for the time being are not part of a Member’s remuneration.

(4)A certificate for the purposes of paragraph (b) of the definition of “remuneration” may —

(a)express the payment, benefit or allowance as a monetary amount or as a percentage of all or part of the remuneration; and

(b)be given in relation to one Member or a class of Members.

(5)A determination —

(a)under subregulation (3)(f); or

(b)by an Employer as to the value of any non‑money payment, benefit or allowance,

that would reduce the remuneration of a person who was a Member at the time the determination was made does not apply to the Member unless the Member gives notice to the Board consenting to its application to the Member.

(6)If a Member’s remuneration is reduced and the Board is satisfied that the reduction is not attributable to —

(a)the misconduct or inefficiency of the Member; or

(b)a reduction in the number of hours worked by the Member,

the Board may determine the Member’s remuneration to be —

(c)the Member’s remuneration before it was reduced;

(d)an amount representing the notional remuneration from time to time attributable to the job held by the Member immediately before the reduction; or

(e)some other notional remuneration that the Board considers appropriate.

(7)A determination under subregulation (6) ceases to be in force if the Member’s actual remuneration increases to more than the amount of remuneration specified in the determination.

[Regulation 5 amended in Gazette 29 Jun 2001 p. 3080; 10 Dec 2004 p. 5895.]

6.Remuneration for part‑time or seconded Members or Members with irregular pay

(1)The remuneration of a Member who works on a part‑time basis is the actual remuneration received by the Member, not the remuneration of a comparable full‑time worker.

(2)For the purposes of these regulations the remuneration of a Member who is seconded is —

(a)for a Gold State Super Member — subject to regulation 16(4), the Member’s remuneration for the job from which the Member is seconded;

(b)for a West State Super Member or a GESB Super Member who is seconded to a person who is an Employer — the Member’s remuneration for the job to which the Member is seconded; or

(c)for a West State Super Member or a GESB Super Member who is seconded to a person who is not an Employer — the higher of —

(i)the Member’s remuneration for the job from which the Member is seconded; and

(ii)the Member’s remuneration for the job to which the Member is seconded.

(3)If a Member does not receive his or her remuneration on a regular basis throughout the year, the Board may treat the Member as having received that remuneration on a regular basis by —

(a)averaging the remuneration received over all the contribution periods in the year;

(b)determining the Member’s remuneration to be a notional regular remuneration equal to the remuneration that a notional person holding the job held by the Member would receive if he or she were paid on a regular basis; or

(c)calculating a notional regular remuneration for the Member by some other means that the Board considers appropriate.

[Regulation 6 amended in Gazette 13 Apr 2007 p. 1621.]

6A.Remuneration for certain parliamentarians

(1)This regulation applies if there is a Ministerial determination under section 29(4) of the Parliamentary Superannuation Act 1970 in force that nominates the West State Super Scheme or the GESB Super Scheme as a superannuation fund to which section 29 contributions are to be, or may be, made.

(2)When this regulation applies the remuneration of a relevant parliamentarian is the salary, allowances and benefits of the parliamentarian by reference to which the amount of section 29 contributions is calculated in accordance with the Salaries and Allowances Tribunal’s determination under section 29(3)(a) of the Parliamentary Superannuation Act 1970.

(3)In this regulation —

“relevant parliamentarian” means a parliamentarian in respect of whom section 29 contributions are made to the West State Super Scheme or the GESB Super Scheme;

“section 29 contributions” means contributions required to be made under section 29 of the Parliamentary Superannuation Act 1970.

[Regulation 6A inserted in Gazette 29 Jun 2001 p. 3081; amended in Gazette 13 Apr 2007 p. 1621.]

7.Prescribed Employers

For the purposes of paragraph (d) of the definition of “Employer” in section 3 of the Act, the authorities, bodies and persons listed in Schedule 1 are prescribed.

8.Who does a worker work for

(1)A worker who is appointed under Part 3 of the Public Sector Management Act 1994 and to whom subsections (2), (3) and (7) do not apply, is taken to work for the Employer for, within, or for the purposes of, which or whom the worker works.

(2)A worker who is the holder of an office or position established or continued under a written law, other than a parliamentarian, is taken to work for the Government of Western Australia.

(2a)A worker who is a parliamentarian is taken to work for the Government of Western Australia.

(3)A worker who is appointed to an office or position by the Governor, a Minister, an Employer or another worker is taken to work for the Government of Western Australia.

(4)A worker who is appointed under section 64(1) or 100(2) of the Public Sector Management Act 1994 is taken to work for the Employer for, within, or for the purposes of, which or whom the worker works.

(5)A worker who is appointed under Part I of the Police Act 1892 is taken to work for —

(a)in the case of the Commissioner of Police, the Government of Western Australia; and

(b)otherwise, the Commissioner of Police.

(6)A worker who is a member of the Governor’s Establishment (as defined in the Governor’s Establishment Act 1992) is taken to work for the Governor.

(7)A worker who is a member of a department of the staff of Parliament referred to in the Parliamentary and Electorate Staff (Employment) Act 1992 is taken to work for whichever of —

(a)the President of the Legislative Council;

(b)the Speaker of the Legislative Assembly; or

(c)the President of the Legislative Council and the Speaker of the Legislative Assembly acting jointly,

is specified in that Act as the worker’s employer.

(8)A worker who is otherwise appointed by the Governor or a Minister under an Act as an officer, servant or member of staff, of, for, or for the purposes of, an Employer and to whom subregulations (1) to (7) do not apply, is taken to work for that Employer.

(9)A worker who is otherwise employed under a contract of employment to work for, within, or for the purposes of, an Employer, and to whom subregulations (1) to (8) do not apply, is taken to work for that Employer.

(10)A worker who is engaged under a contract for services to provide services to, or for the purposes of, an Employer where at least 50% of the person’s remuneration under the contract is for the person’s labour, is taken to work for that Employer.

(11)A worker who is employed or engaged by a person who is not an Employer but who is seconded to work for, within, or for the purpose of, an Employer under an agreement that requires the Employer to provide superannuation for the person is taken to work for that Employer.

(12)If a worker is on secondment from one Employer to another, the worker is taken to work for the Employer to whom he or she is seconded.

[Regulation 8 amended in Gazette 29 Jun 2001 p. 3081-2.]

9.The Government, departments and unincorporated entities as Employers

(1)Where, under these regulations, a worker, other than a parliamentarian, is taken to work for the Government of Western Australia, the obligations of the Government as the Employer of the worker are to be discharged by —

(a)the Minister having general responsibility for the office or position held by the worker; or

(b)a person, or the employing authority of a department or organisation, specified by the Treasurer by order published in the Gazette.

(2)An order under subregulation (1)(b) may specify that, in relation to the worker to whom it relates, the Government is a Division 2 Employer.

(3)The Treasurer may, by order published in the Gazette, amend or revoke an order made under subregulation (1)(b).

(3a)The obligations of the Government of Western Australia as the Employer of a worker who is a parliamentarian are to be discharged by the Minister to whom the administration of the Constitution Act 1889 is for the time being committed by the Governor.

(4)Where, under these regulations, a worker is taken to work for a department or organisation that is not a corporate body, the obligations of the department or organisation as the Employer of the worker are to be discharged by the employing authority of the department or organisation.

(5)In this regulation —

“employing authority” and “organisation” have the same meanings as they have in the Public Sector Management Act 1994.

[Regulation 9 amended in Gazette 29 Jun 2001 p. 3082.]

10.When does a person cease to be a worker

For the purposes of these regulations a person ceases to be a worker on the day on which the Member’s job actually terminates regardless of whether, or when, the Employer acted to terminate the job.

11.Persons in more than one job

(1)Subject to regulations 45(5) and 76(5) and subregulation (3), if a person works in more than one job for one or more Employers, these regulations apply as if the person were, in respect of each job, a separate person.

(2)Without limiting subregulation (1), the fact that a person is, in respect of one job, ineligible to be a Member does not prevent the person from being a Member in respect of another job.

(3)If, in a particular case, the application of subregulation (1) in relation to a person produces a result that the Board considers to be inequitable, the Board may, to the extent necessary to avoid the inequality, apply these regulations in relation to that person as if all of the person’s jobs were one combined job.

Part 2 — Gold State Super Scheme

Division 1 — Preliminary

12.Interpretation

In this Part —

“adjustment day” means the day selected under regulation 27;

“average contribution rate” has the meaning given by regulation 13;

“casual worker” means a worker who the Board considers works on an ad hoc basis as required by the Employer and not on a regular or continuing basis;

“contribution day” means the day selected under regulation 28;

“contributory membership period” has the meaning given by regulation 14;

“eligible Gold State worker” has the meaning given by regulation 15;

“employer contribution” means a contribution under regulation 29;

“final remuneration” has the meaning given by regulation 16;

“GSS withdrawal benefit” means a benefit under regulation 44;

“health condition” means a condition imposed on a Gold State Super Member that —

(a)any benefit payable to or in respect of the Member under regulations 39, 40 or 41 will be limited to the extent determined by the Board; or

(b)no benefit will be payable to or in respect of the Member under regulations 39, 40 or 41;

“member contribution” means a contribution under regulation 32;

“member contribution rate” means the rate selected under regulation 33;

“recognised unpaid leave” means unpaid leave if —

(a)during the period of unpaid leave, normal employee entitlements (such as annual and sick leave) continue to accrue to the Member;

(b)the leave is sick leave or parental leave; or

(c)the Employer has, by notice to the Board, approved the leave for the purposes of this definition;

“selection day”, in respect of a Gold State Super Member, means —

(a)if the Member’s adjustment day is on or before the 15th day of the month — the first day; or

(b)otherwise, the 16th day,

of the penultimate month before the month in which the Member’s adjustment day occurs;

“special allowance” means —

(a)a higher duties allowance;

(b)a temporary special allowance;

(c)an increase in remuneration as a result of a Gold State Super Member being appointed to a different job for a fixed term on the expiry of which the Member will return to the Member’s usual job; or

(d)any other temporary allowance, by whatever name called —

(i)paid to a Gold State Super Member as a result of the Member carrying out duties different from, or additional to, those normally carried out by a person doing the Member’s job; and

(ii)approved by the Board;

“unpaid leave” means leave taken for 3 months or more that is —

(a)leave without pay; or

(b)leave taken under an agreement between a Gold State Super Member and the Employer under which the Member is entitled to an additional period of paid leave in return for a proportionate reduction in the Member’s pay over the period covered by the agreement;

“unrecognised unpaid leave” means unpaid leave that is not recognised unpaid leave.

[Regulation 12 amended in Gazette 13 Apr 2007 p. 1597.]

13.Meaning of “average contribution rate”

(1)Subject to subregulation (3), in this Part —

“average contribution rate”, for a Gold State Super Member, means the lesser of 5% and C in the formula —

where —

Sis the sum of the member contribution rates applying for each day of the Member’s contributory membership period; and

Dis the number of days in the Member’s contributory membership period.

(2)If, in order to comply with a condition imposed under regulation 14(4), a Gold State Super Member’s member contribution rate for a day is greater than 5%, then for the purposes of the definition of “average contribution rate” the Member’s member contribution rate for that day is taken to be 5%.

(3)If, in a particular case, the use of the formula in the definition of “average contribution rate” to calculate a Gold State Super Member’s average contribution rate produces a result that the Board considers to be inequitable, the Board may, to the extent necessary to avoid the inequality, calculate the Member’s average contribution rate in a different manner.

14.Meaning of “contributory membership period”

(1)Subject to subregulation (3) in this Part —

“contributory membership period” means the period during which a person is both a Gold State Super Member and an eligible Gold State worker excluding —

(a)any period of unrecognised unpaid leave; and

(b)any other period for which the Member did not make member contributions other than a period of recognised unpaid leave.

(2)When determining the length of a Gold State Super Member’s contributory membership period, any period during which the Member worked on a part‑time basis is to be counted as the number of complete months or days (as the case requires) of full‑time work that the Board considers is equivalent to number of months or days of part‑time work actually completed.

(3)If the Treasurer considers there are special circumstances, the Treasurer may direct the Board to treat a Gold State Super Member as having a longer contributory membership period than the Member would otherwise have, and the Board is to give effect to that direction.

(4)A direction under subregulation (3) may be conditional on the Member contributing at a rate greater than that which would otherwise be permitted.

(5)The cost to the Fund (if any) of an increase in a Gold State Super Member’s contributory membership period as a result of a direction under subregulation (3) is to be assessed by an actuary and paid to the Fund by the Employer.

15.Meaning of “eligible Gold State worker”

(1)In this Part —

“eligible Gold State worker” means a person who —

(a)at all times on and from 30 December 1995 to the commencement day, was, or was taken to have been —

(i)a member of the 1987 scheme under the GES Act; or

(ii)eligible to be a member of that scheme;

(b)did not terminate his or her membership of the 1987 scheme under section 19A of the GES Act;

(c)subject to regulations 22 and 23, has been a worker continuously since the commencement day;

(d)is not excluded by subregulation (2); and

(e)has not voluntarily withdrawn from the Gold State Super Scheme under regulation 24.

(2)A person is excluded by this subregulation if the person —

(a)is a judge or other person with an entitlement, or an expectation of an entitlement, to a benefit under the Judges’ Salaries and Pensions Act 1950;

(b)is a Pension Scheme Member or a Provident Scheme Member, unless regulation 19(1)(b) or (c) applies to the person;

(c)is in receipt of a pension under the Pension Scheme, other than a reversionary pension;

(d)works on a part‑time basis for less than one hour a week;

(e)is a casual worker whose remuneration for that casual job is less than $250 a month;

(f)is a casual worker who has not worked in that casual job in the last 12 months and cannot reasonably expect to again work in that job;

(g)is a worker by reason only of paragraph (i) or (j) of the definition of “worker” in regulation 3;

(h)is a member of another superannuation fund under which the worker’s benefits are wholly or partly funded by the Employer, unless —

(i)the Employer funding is provided under a salary sacrifice agreement; or

(ii)the worker is not for the time being accruing Employer funded benefits in that fund;

(i)is receiving remuneration from the Employer that includes a component in substitution for superannuation; or

(j)subject to subregulation (3), is receiving, or has received, invalid or disability benefits under a public sector (including local government) superannuation scheme in the State or elsewhere in Australia.

(3)The Board may decide that subregulation (2)(j) does not apply to a particular person.

16.Meaning of “final remuneration”

(1)In this Part —

“final remuneration”, for a Gold State Super Member, means the amount of FR in the formula —

where —

Ris the Member’s daily rate of remuneration as at —

for R1the day on which the Member ceased to be an eligible Gold State worker;

for R2the Member’s last selection day; and

for R3the Member’s second last selection day,

or if the Member’s contributory membership period does not include that day, the day on which the Member became a Gold State Super Member;

Dis the number of days on which the Member was a Gold State Super Member —

for D1on and after the Member’s last selection day;

for D2on and after the Member’s second last selection day but before the Member’s last selection day; and

for D3on and after the first day of the last 2 years of the Member’s contributory membership period but before the Member’s second last selection day,

or if the Member’s contributory membership period does not include the first day referred to in each case, the day on which the Member became a Gold State Super Member;

Mis the lesser of —

(a)730; and

(b)the number of days in the Member’s contributory membership period.

(2)If a Gold State Super Member worked on a part‑time basis on a day mentioned in the definition of “final remuneration”, then for the purposes of that definition the Member’s remuneration on that day is taken to be the amount that would have been the remuneration on that day of a comparable full‑time worker.

(3)If a Gold State Super Member —

(a)receives a special allowance for a day mentioned in the definition of “final remuneration”; and

(b)receives that allowance continuously for at least 12 months including that day,

then for the purposes of the definition of “final remuneration” the Member’s remuneration on that day is taken to include that allowance.

(4)If a Gold State Super Member —

(a)is on secondment on a day mentioned in the definition of “final remuneration”; and

(b)that secondment continues for at least 12 months including that day,

then for the purposes of the definition of “final remuneration” the Member’s remuneration on that day is taken to be the higher of —

(c)the remuneration for the job from which the Member was seconded; and

(d)the remuneration for the job to which the Member was seconded.

(5)If a Gold State Super Member’s remuneration on a particular day was —

(a)nil; or

(b)less than the Board considers was the Member’s normal remuneration,

then for the purposes of the definition of “final remuneration” the Member’s remuneration for that day is taken to have been the Member’s normal remuneration.

17.Effect of changes to working hours

(1)If a Gold State Super Member who works on a part‑time basis —

(a)has his or her hours of work increased; or

(b)starts working on a full‑time basis,

and the Employer and Member reasonably expect that change is not of a temporary nature, then —

(c)for the purpose of calculating the amount of contributions payable by or for the Member, the change of working hours is taken to have occurred on the Member’s next adjustment day; and

(d)for all other purposes, the change is taken to have occurred on the day it actually occurred.

(2)If a Gold State Super Member —

(a)who was working on a full‑time basis, starts working on a part‑time basis; or

(b)who works on a part‑time basis, has his or her hours of work reduced,

and the Employer and Member reasonably expect that change is not of a temporary nature, then —

(c)for the purpose of calculating the amount of contributions payable by or for the Member, the change in working hours is taken to have occurred on the first day of the next contribution period starting after the change occurred; and

(d)for all other purposes, the change is taken to have occurred on the day it actually occurred.

18.Limits on insurance cover — health conditions

(1)The Board may require a Gold State Super Member to provide medical information when —

(a)the Member first becomes a Gold State Super Member;

(b)if the Member works on a part‑time basis —

(i)his or her hours of work are increased; or

(ii)he or she starts working on a full‑time basis,

and the Employer and Member reasonably expect that change is not of a temporary nature;

(c)an application by the Member under regulation 22(2) is accepted; or

(d)an application by the Member under regulation 23(1) is accepted.

(2)If a Member fails to provide medical information when required to do so under subregulation (1) the Board may impose a health condition on the Member.

(3)If, after considering medical information provided by a Gold State Super Member, the Board is satisfied that the Member is suffering from a physical or mental condition that is likely to prevent the Member from satisfactorily performing his or her duties until the Member turns 60 the Board may impose a health condition on the Member.

(4)If, in reliance on a statement made in medical information provided by a Gold State Super Member, the Board does not impose a health condition on the Member and the Board subsequently becomes aware that —

(a)the Member knew the statement was untrue; or

(b)the statement was misleading because it omitted material information of which the Member had knowledge,

the Board may impose a health condition on the Member.

(5)If a Member who is subject to a health condition satisfies the Board that his or her health has improved since the condition was imposed, the Board may —

(a)remove or vary the condition; or

(b)in the case of a condition of the kind described in paragraph (b) of the definition of “health condition” in regulation 12, replace it with one of the kind described in paragraph (a) of that definition.

(6)If the Board imposes a health condition on a Member in circumstances described in subregulation (1)(b), the condition applies only in respect of the Member’s membership relating to the increased working hours.

(7)If the Board imposes a health condition on a Member in circumstances described in subregulation (1)(c) or (d), the condition applies only in respect of the Member’s period of membership after the application is accepted.

(8)In this regulation —

“provide medical information” means —

(a)undergo one or more medical examinations as required by the Board and provide the resulting medical reports to the Board; or

(b)provide to the Board —

(i)information about —

(I)the Member’s health and medical history; and

(II)any other matter the Board considers relevant,

and

(ii)medical reports,

required by the Board to enable it to determine the Member’s state of health and eligibility for benefits.

Division 2 — Membership

19.Who may become a Gold State Super Member

(1)An eligible Gold State worker may apply to become a Gold State Super Member if —

(a)the Board is satisfied that the worker —

(i)would have been eligible to become a member of the 1987 scheme under the GES Act immediately before 30 December 1995; and

(ii)was not, and could not reasonably be expected to have been, aware of the closure of that scheme before 30 December 1995 because he or she has been away from his or her usual place of work;

(b)the worker —

(i)is a Provident Scheme Member or a Pension Scheme Member;

(ii)ceases to be an employee within the meaning of the S&FB Act as a result of ceasing to be required to give his or her whole time to the duties of his or her employment; and

(iii)makes the application within 6 months after the cessation referred to in paragraph (b);

(c)the worker —

(i)is a Provident Scheme Member or Pension Scheme Member;

(ii)has been, or is to be, retrenched; and

(iii)makes the application before being retrenched, or within such time afterwards as the Treasurer allows.

(2)For the purpose of subregulation (1)(c) a worker is “retrenched” if the worker ceases to be an employee within the meaning of the S&FB Act —

(a)in circumstances in which the worker —

(i)becomes eligible to receive a payment under regulations made in accordance with section 94 of the Public Sector Management Act 1994; or

(ii)would have become eligible for such a payment if the worker’s service as an employee (within the meaning of the S&FB Act) had all been service in the Public Sector;

(b)on the expiry of the term of, or other termination of, the person’s contract of employment; or

(c)in any other circumstances approved by the Treasurer,

unless the worker —

(d)retires or is retired on the grounds of ill health;

(e)has his or her employment terminated because of misconduct or substandard or unsatisfactory performance; or

(f)is dismissed under Division 3 of Part 5 of the Public Sector Management Act 1994 or, if the worker is not subject to that Division, is dismissed on disciplinary grounds.

20.Application to become a Gold State Super Member

(1)If a worker makes an application to become a Gold State Super Member in accordance with regulation 19, the Board is to accept the application.

(2)A worker may revoke an application to become a Gold State Super Member by giving notice to the Board within 2 months after the application was received by the Board.

(3)An application under regulation 19(1)(c) is deemed to have been lodged immediately before the retrenchment has effect.

21.Minister may direct Board to accept ineligible worker as a Member

(1)If the Minister considers there are special circumstances the Minister may direct the Board to accept as a Gold State Super Member a worker who is not otherwise eligible, and the Board is to comply with that direction.

(2)Where a person is accepted as a Gold State Super Member under a direction given under subregulation (1), the person is taken to be an eligible Gold State worker while he or she remains a worker.

(3)The cost to the Fund of a worker becoming a Gold State Super Member as a result of a direction under subregulation (1) is to be assessed by an actuary and paid to the Fund by the Employer.

22.Changing jobs

(1)A Gold State Super Member who ceases to be a worker and immediately again becomes a worker in a different job (whether with the same or a different Employer) without a break in service is taken not to have ceased to be an eligible Gold State worker.

(2)A person who —

(a)ceases to be a worker; and

(b)within 12 months again becomes a worker (whether with the same or a different Employer) who is not excluded by regulation 15(2) from being an eligible Gold State worker;

may apply to the Board to continue as a Gold State Super Member.

(3)If the Board accepts an application under subregulation (2) —

(a)the Member is taken not to have ceased to be an eligible Gold State worker;

(b)any benefit paid as a result of the cessation of work referred to in subregulation (2)(a) must be repaid together with interest at a rate, and calculated in a manner, determined by the Board; and

(c)any entitlement to a benefit that has not yet been paid arising from that cessation of work, terminates.

(4)Despite subregulation (3)(a) no contributions may be paid by or in respect of the Member for the period from the cessation of work referred to in subregulation (2)(a) to the day on which the application under subregulation (2) is accepted.

23.Member who becomes ineligible due to reduced working hours then becomes eligible again

(1)A Gold State Super Member who —

(a)ceases to be an eligible Gold State worker because the Member’s hours of work are reduced to less than one hour a week; and

(b)within 12 months of that cessation again becomes a worker who is not excluded by regulation 15(2) from being an eligible Gold State worker;

may apply to the Board to continue as a Gold State Super Member.

(2)If the Board accepts an application under subregulation (1) —

(a)the Member is taken not to have ceased to be an eligible Gold State worker; and

(b)the Member’s entitlement to a GSS withdrawal benefit arising from the cessation referred to in subregulation (1)(a) terminates.

(3)Despite subregulation (2)(a) no contributions may be paid by or in respect of the Member for the period from the cessation referred to in subregulation (1)(a) to the day on which the application under subregulation (1) is accepted.

[Regulation 23 amended in Gazette 13 Apr 2007 p. 1597.]

24.Voluntary withdrawal from the Gold State Super Scheme

(1)A Gold State Super Member may apply to the Board to withdraw from the Gold State Super Scheme.

(2)A Gold State Super Member who makes an application under subregulation (1) ceases to be an eligible Gold State worker on the day on which the application is received by the Board.

25.Cessation of membership

A person ceases to be a Gold State Super Member when —

(a)all benefits that are or may be payable to or in respect of the person from the Gold State Super Scheme have been paid; or

(b)a transfer is made to another scheme or to another superannuation fund in satisfaction of all of the person’s entitlements to benefits from the Gold State Super Scheme.

[Regulation 25 amended in Gazette 28 Jun 2002 p. 3012.]

Division 3 — Contributions

Subdivision 1 — Preliminary

26.Meaning of “superannuation salary in respect of a contribution period”

(1)Subject to this regulation, in this Division —

“superannuation salary in respect of a contribution period” means a Gold State Super Member’s remuneration on the Member’s last selection day before the Member’s last adjustment day before the start of the contribution period.

(2)A Gold State Super Member’s superannuation salary in respect of a contribution period before the Member’s first adjustment day is the Member’s remuneration on the day on which he or she became a Member.

(3)If a Gold State Super Member’s remuneration is increased after the selection day referred to in subregulation (1) but before the adjustment day referred to in that subregulation as a result of —

(a)the basis of the Member’s work changing from part‑time to full‑time; or

(b)the Member’s hours of part‑time work increasing,

the Member’s superannuation salary in respect of that contribution period is the increased remuneration.

(4)If a Gold State Super Member’s remuneration is reduced (for any reason) after the Member’s selection day and before the start of a contribution period, the Member’s superannuation salary in respect of that contribution period is the decreased remuneration.

27.Selection of adjustment day

(1)For each Gold State Super Member the Board is to select a day to be the Member’s annual adjustment day.

(2)The Board may change a Member’s adjustment day provided the change is not detrimental to the Member.

(3)The Board is to notify the Member of the day selected under this regulation and any change in the selection.

(4)Until the Board selects otherwise a Gold State Super Member’s adjustment day is the Member’s birthday, but if a Gold State Super Member has a birthday within 6 months of becoming a Member that birthday is to be ignored and the Member’s first adjustment day is the Member’s next birthday.

28.Selection of Employer’s contribution day

(1)For each Employer and its eligible Gold State workers the Board is to select a day to be the Employer’s contribution day.

(2)The Board may select different contribution periods for different classes of workers of an Employer.

(3)The Board may change an Employer’s contribution day provided the change is not detrimental to Members who work for the Employer.

(4)The Board is to notify the Employer of the day selected under this regulation and any change in the selection.

(5)Until the Board selects otherwise an Employer’s contribution day is the last day of each quarter.

Subdivision 2 — Employer contributions

29.Employer contributions

(1)A Division 2 Employer is to contribute to the Fund for a Gold State Super Member —

(a)if the Member works for the Employer — for each contribution period during the Member’s contributory membership period;

(b)if the Member is seconded to the Employer from another Employer — for each contribution period during the secondment; or

(c)if the Member is seconded from the Employer to a person who is not an Employer — for each contribution period during the secondment.

(2)A Division 1 Employer is to contribute to the Fund for a Gold State Super Member who works for the Employer and is seconded to a person who is not an Employer, for each contribution period during the secondment.

(3)The amount of each contribution under this regulation is equal to E in the formula —

where —

Tis 2.4 or such other rate as is determined by the Treasurer with the advice of an actuary;

Mis the Member’s member contribution rate; and

Ris the Member’s superannuation salary in respect of the contribution period.

(4)A determination under subregulation (3) of a different rate for T —

(a)is to be given to the Board; and

(b)may specify different rates for different Employers.

30.Payment of employer contributions

(1)As soon as practicable after an Employer’s contribution day the Board is to notify the Employer of the amount (if any) it is required to contribute under regulation 29 in respect of the period since the Employer’s last contribution day.

(2)An Employer must pay the amount notified under subregulation (1) within 7 days of receiving the notice.

(3)The Treasurer may, by notice to the Employer, allow an Employer to defer payment of employer contributions on terms determined by the Treasurer and set out in the notice.

(4)Section 43(7) and (8) of the Interpretation Act 1984 apply to a notice under subregulation (3) as if it were subsidiary legislation.

(5)The Treasurer is to give to the Board a copy of a notice given under subregulation (3).

31.Contributions by the Crown for unfunded benefits

(1)The Crown is to contribute to the Fund for a Gold State Super Member who —

(a)at any time during the Member’s contributory membership period worked for an Employer who was, at that time, a Division 1 Employer; or

(b)if the Member was a member of the 1987 scheme under the GES Act, at any time during the Member’s contributory period under that Act, was an employee of an employer who was, at that time, listed, or deemed by or under that Act to be listed, in Part A of Schedule 1 to that Act.

(2)The amount of the contribution required to be made by the Crown in respect of a Member is the amount, determined by the Board on the advice of an actuary, to be equal to so much of the Member’s benefit as is not attributable to contributions made to the Fund by or in respect of the Member.

(3)A contribution required to be made by the Crown in respect of a Member is to be paid —

(a)from the Consolidated Fund; and

(b)as soon as possible after the Treasurer receives a notice under subregulation (4) that includes the contribution required for the Member.

(4)As soon as practicable after an Employer’s contribution day the Board is to notify the Treasurer of the amounts of the contributions required to be made by the Crown for people to whom benefits have become payable since the Employer’s last contribution day and who worked for the Employer immediately before becoming entitled to the benefit.

[Regulation 31 amended in Gazette 19 Mar 2003 p. 836.]

Subdivision 3 — Member contributions

32.Member contributions

Subject to regulations 35 and 36 a Gold State Super Member is to contribute to the Fund for each complete contribution period during which the Member is an eligible Gold State worker an amount equal to —

(a)the Member’s member contribution rate; multiplied by

(b)the Member’s superannuation salary in respect of the contribution period,

rounded up or down to the nearest whole dollar.

33.Selection of member contribution rate

(1)A Gold State Super Member is to select a rate to be the Member’s member contribution rate and give notice of that selection to the Board.

(2)Subject to this regulation a Gold State Super Member may select a member contribution rate of 3%, 4%, 5%, 6% or 7%.

(3)A Member’s selection takes effect from the beginning of the next contribution period after the Board receives the notice of the selection.

[(4)repealed]

(5)A Gold State Super Member whose average contribution rate is 5% may not select a contribution rate of 6% or 7%.

(6)If a Gold State Super Member has selected a contribution rate of 6% or 7% and his or her average contribution rate becomes 5%, the Member’s member contribution rate is reduced to 5% with effect from the next contribution period.

(7)If the Treasurer has given a direction under regulation 14 that is conditional on the Member contributing at a rate set out in the notice —

(a)during the period set out in the direction, the Member’s member contribution rate is the rate set out in the direction; and

(b)subregulation (6) does not apply while the Member is contributing in accordance with that direction.

[(8)repealed]

[Regulation 33 amended in Gazette 26 May 2006 p. 1926.]

34.Payment of member contributions

(1)A Gold State Super Member’s member contributions are —

(a)payable by the Member; and

(b)to be deducted from the Member’s pay by the Employer,

unless they are paid by the Employer under a salary sacrifice agreement or the Member has made some other arrangement with the Board for payment of those contributions.

(2)An Employer who has —

(a)deducted member contributions from a Member’s pay; or

(b)agreed to pay member contributions under a salary sacrifice agreement,

must pay those contributions to the Board within 7 days of the end of the contribution period to which they relate.

35. Recognised unpaid leave — options for member contributions

(1)When the Board is notified that a Gold State Super Member is, or will be, on recognised unpaid leave the Board is to inform the Member of his or her rights under this regulation.

(2)A Gold State Super Member who is on recognised unpaid leave may —

(a)continue paying member contributions as if the Member were not on leave;

(b)continue the Member’s obligation to make member contributions for the period of the leave but defer the time for payment of those contributions until the Member returns to work (“deferred contributions option”); or

(c)subject to subregulation (4), make no member contribution for the period of the recognised unpaid leave (“reduced benefit option”).

(3)A Member is taken to have chosen to continue paying member contributions unless, not later than one month after the Board gives the information under subregulation (1), the Member gives notice to the Board that the Member has chosen the deferred contribution option or the reduced benefit option.

(4)A Gold State Super Member who is on approved leave while on active duty with the Armed Forces cannot choose the reduced benefit option.

(5)A notice under subregulation (3) cannot be revoked.

(6)A Gold State Super Member who chooses the deferred contributions option —

(a)cannot make member contributions for the period of the recognised unpaid leave while the Member is on leave; and

(b)must, when the Member returns to work, pay the deferred contributions, together with interest at a rate (which may be zero), and calculated in a manner, determined by the Board, over a period not exceeding the length of the recognised unpaid leave, or any longer period allowed by the Board on the grounds of financial hardship.

[Regulation 35 amended in Gazette 26 May 2006 p. 1926.]

Subdivision 4 — General

36. Unrecognised unpaid leave — no contributions

(1)Contributions cannot be made by or for a Gold State Super Member who is on unrecognised unpaid leave.

(2)A Gold State Super Member who is on unrecognised unpaid leave may continue his or her entitlement to benefits under regulations 39, 40 and 41 while he or she is on unrecognised unpaid leave by paying to the Board, on or before the dates specified by the Board, the amounts determined by the Board to be the cost of continuing that entitlement.

37.Additional contributions if final remuneration includes special allowance or remuneration on secondment

If, under regulation 16(3) or 16(4), the remuneration used to determine a Gold State Super Member’s final remuneration —

(a)includes a special allowance; or

(b)because the Member is on secondment, is higher than the remuneration used to determine contributions for the period of the secondment,

then the Member and Employer are each to make an additional contribution of an amount equal to the amount by which their respective contributions would have been increased if the Member’s remuneration for the purpose of calculating contributions for each contribution period during which the Member was entitled to the special allowance or was on secondment (as the case requires) had been the remuneration used to calculate the Member’s final remuneration.

Division 4 — Benefits

38.Retirement benefit

If a Gold State Super Member who is 55 or over ceases to be a worker and no benefit is payable under regulations 39 to 43 the Board is to pay the Member a benefit of an amount equal to B in the formula —

where —

Ris the Member’s final remuneration;

Mis the number of complete months in the Member’s contributory membership period; and

Cis the Member’s average contribution rate.

[Regulation 38 amended in Gazette 6 Jun 2007 p. 2617.]

39.Death benefit

Subject to regulation 42, if a Gold State Super Member dies while still an eligible Gold State worker the Board is to pay a benefit of an amount equal to B in the formula —

where —

Ris the Member’s final remuneration;

Mis the number of complete months in the Member’s contributory membership period;

Fis —

(i)if the Member died while under 60, the number of complete months from that day to the day when the Member would have turned 60; or

(ii)otherwise, zero;

Pis —

(i)if the Member was working on a part‑time basis at the time the Member died, the number of hours customarily worked in a week by the Member divided by the number of hours customarily worked in a week by a comparable full‑time employee (excluding overtime); or

(ii)otherwise, one;

and

Cis the Member’s average contribution rate.

40.Total and permanent disablement benefit

Subject to regulations 42 and 49, if a Gold State Super Member who is under 60 ceases to be an eligible Gold State worker because of total and permanent disablement the Board is to pay the Member a benefit equal to the benefit that would have been payable under regulation 39 if the Member had died on the day the Member ceased to be an eligible Gold State worker.

41.Partial and permanent disablement benefit

(1)Subject to regulations 42 and 49, if a Gold State Super Member who is under 60 ceases to be an eligible Gold State worker because of partial and permanent disablement the Board is to pay the Member a benefit of an amount equal to B in the formula —

where —

Ris the Member’s final remuneration;

Mis the number of complete months in the Member’s contributory membership period;

Cis the Member’s average contribution rate;

Eis the annual amount of the remuneration that the Board considers the Member has the capacity to earn after becoming disabled; and

Fis the number of complete months from the day the Member ceased to be an eligible Gold State worker to the day when the Member will turn 60.

(2)For the purpose of determining the value of E in the formula in subregulation (1) the Board —

(a)may obtain and have regard to advice from any person the Board considers appropriate; and

(b)is to take into account the possibility of work in either the public sector or the private sector.

42.Restriction of death and disablement benefits

(1)If a Gold State Super Member who is subject to a health condition dies while still an eligible Gold State worker or ceases to be an eligible Gold State worker because of total and permanent disablement or partial and permanent disablement —

(a)if the condition is of the kind described in paragraph (a) of the definition of “health condition” in regulation 12 — a benefit is payable under regulation 39, 40 or 41 only if the Board is satisfied that the Member’s death or disablement was not due to, and did not arise from, the physical or mental defect or condition that was the reason for the imposition of the condition; or

(b)if the condition is of the kind described in paragraph (b) of the definition of “health condition” in regulation 12 — no benefit is payable under regulation 39, 40 or 41.

(2)If a health condition applies only in respect of part of the Member’s period of membership, subregulation (1) applies only in respect of that part of the period of membership.

(3)If a Gold State Super Member dies while still an eligible Gold State worker or ceases to be an eligible Gold State worker because of total and permanent disablement or partial and permanent disablement while on unrecognised unpaid leave a benefit is payable under regulation 39, 40 or 41 only if the Member chose, under regulation 36(2), to continue the Member’s benefit entitlements and has paid the amounts required under that regulation.

43.Benefit on death or disablemen t in other circumstances

If a Gold State Super Member —

(a)dies while still an eligible Gold State worker; or

(b)in the Board’s opinion —

(i)ceases to be an eligible Gold State worker on the ground of physical or mental incapacity to perform the Member’s duties; and

(ii)if the Member is under 60, will continue to have that incapacity until the Member turns 60,

and no benefit is payable under regulation 39, 40 or 41, the Board is to pay a benefit of an amount equal to B in the formula —

where —

Ris the Member’s final remuneration;

Mis the number of complete months in the Member’s contributory membership period;

Cis the Member’s average contribution rate;

Fis —

(i)if the Member was under 60 when the Member ceased to be an eligible Gold State worker or died, the number of complete months from that day to the day when the Member will turn, or would have turned, 60; or

(ii)otherwise, zero;

and

Gis the number that would have been the employer’s charge percentage for the Member for the quarter during which the Member ceased to be a worker or died.

44.Benefit on other termination of work

(1)A Gold State Super Member who ceases to be an eligible Gold State worker in circumstances where no other benefit is payable under this Part is entitled to a benefit of an amount equal to B in the formula —

where —

Ris the Member’s final remuneration;

Mis the number of complete months in the Member’s contributory membership period;

Cis the Member’s average contribution rate.

(2)A benefit under this regulation is preserved until the criteria for payment of a benefit under regulation 45 are satisfied.

[Regulation 44 amended in Gazette 13 Apr 2007 p. 1597-8.]

44A.Reduction of benefit if early payment made

(1)The amount of a benefit under this Division is reduced, if the Member has been paid a benefit under regulation 47A, by the amount, or in the manner, determined by the Board under regulation 47A(6).

(2)Subregulation (1) does not reduce a transfer benefit as defined in regulation 44B except as a result of that subregulation reducing the amount, referred to in the definition of “scheme entitlement amount” in regulation 44D(4), of a benefit to which a person could become entitled under regulation 44.

[Regulation 44A inserted in Gazette 25 Jun 2004 p. 2228; amended in Gazette 6 Jun 2007 p. 2617‑18.]

44B.Application for transfer benefit

(1)A Gold State Super Member may apply to the Board for a benefit under this regulation (a “transfer benefit”) the amount of which is for transfer in accordance with this regulation.

(2)A Member can take a transfer benefit on or after 1 July 2007 only if —

(a)the Member is at least 55 years of age when the transfer benefit is taken; and

(b)the transfer is to provide a phased retirement benefit.

(3)A Member can take a transfer benefit before 1 July 2007 whatever the age of the Member but only if the application is made before 23 June 2007 and if —

(a)the transfer benefit is to be transferred to the GESB Super Scheme; or

(b)in the case of a Member who is at least 55 years of age when the transfer benefit is taken —

(i)the transfer benefit is to be transferred to the GESB Super Scheme; or

(ii)the transfer is to provide a phased retirement benefit; or

(iii)the transfer benefit is to be dealt with partly under subparagraph (i) and partly under subparagraph (ii).

(4)The transfer of a transfer benefit, or part of it, to provide a phased retirement benefit may be to another scheme or to another superannuation fund.

(5)On receiving an application the Board, acting on the advice of an actuary, is to determine and inform the applicant of —

(a)an amount of transfer benefit that the applicant may elect to take for transfer in accordance with this regulation; and

(b)the reduction that would, in consequence of taking the transfer benefit, be made to the amount of any benefit, other than a transfer benefit under this regulation, subsequently arising in respect of the applicant under this Division.

(6)If the applicant, in writing given to the Board, elects to take the transfer benefit in accordance with the information given under subregulation (5) —

(a)the applicant becomes, when the election is made, entitled to the transfer benefit; and

(b)the Board is to arrange the transfer accordingly; and

(c)the amount of any benefit, other than a transfer benefit under this regulation, arising in respect of the applicant under this Division after the election is reduced accordingly.

[Regulation 44B inserted in Gazette 6 Jun 2007 p. 2618-20.]

44C.Reduction of benefits because of transfer benefit

A reduction under regulation 44B(6)(c) to the amount of a benefit may be —

(a)the deduction of a monetary amount, with or without interest; or

(b)the reduction by a specified amount of the multiple of final remuneration used to calculate the benefit; or

(c)calculated in any other manner agreed to by the actuary.

[Regulation 44C inserted in Gazette 6 Jun 2007 p. 2620.]

44D.Limited extent of transfer benefits

(1)A person cannot, except in accordance with the Treasurer’s approval under subregulation (2), elect to take a transfer benefit the amount of which would result in the scheme entitlement amount becoming less than the notional unfunded amount.

(2)The Treasurer may approve of a person specified, or of a class specified, in the approval electing to take a transfer benefit other than in accordance with subregulation (1) but in accordance with other limitations, if any, specified in the approval.

(3)A person cannot elect to take a transfer benefit the amount of which would be less than $10 000.

(4)In this regulation —

“notional funded amount” means the amount that is, at the time of the transfer, the specified percentage of the notional unreduced amount;

“notional unfunded amount” means the amount resulting when the notional funded amount is deducted from the notional unreduced amount;

“notional unreduced amount” means the amount of the benefit to which the person would have become entitled under regulation 44 if —

(a)at the time of the transfer, the person had, instead of taking the transfer benefit, ceased to be an eligible Gold State worker in circumstances in which that regulation applied; and

(b)the person had not previously taken any transfer benefit;

“scheme entitlement amount” means the amount of the benefit to which the person would become entitled under regulation 44 if, immediately after taking the transfer benefit, the person ceased to be an eligible Gold State worker in circumstances in which that regulation applied;

“specified percentage” means the percentage for the time being fixed by the Board, on the advice of an actuary, at a level designed to ensure that the amounts of all transfer benefits can be met from the portion of the Fund attributable to the Gold State Super Scheme;

“transfer benefit” means a transfer benefit under regulation 44B.

[Regulation 44D inserted in Gazette 6 Jun 2007 p. 2620-1.]

Division 5 — Payment of benefits

45.Restriction on payment of GSS withdrawal benefit

(1)Subject to subregulation (4) and regulations 47 and 47A the Board must not pay a Gold State Super Member’s GSS withdrawal benefit until the Member —

(a)is both —

(i)at least 55 years of age; and

(ii)no longer a worker or works for less than 10 hours a week;

(b)is totally and permanently disabled or partially and permanently disabled; or

(c)dies.

(2)If a Gold State Super Member’s GSS withdrawal benefit becomes payable under subregulation (1)(a) or (b) the Board is to pay the benefit plus interest under regulation 46 to the Member.

(3)If a Gold State Super Member’s GSS withdrawal benefit becomes payable under subregulation (1)(c), the Board is to pay the benefit plus interest under regulation 46 in accordance with regulation 48.

(4)If a Gold State Super Member’s GSS withdrawal benefit is less than $200 the Board is to pay the benefit to the Member when the Member becomes entitled to the benefit.

(5)If a Gold State Super Member works in more than one job the reference in subregulation (1)(a)(ii) to the number of hours a week worked is taken to be a reference to the total number of hours worked by that Member in all of those jobs.

[Regulation 45 amended in Gazette 25 Jun 2004 p. 2229; 13 Apr 2007 p. 1597.]

46.Interest on GSS withdrawal benefit

Interest accrues on a Gold State Super Member’s GSS withdrawal benefit —

(a)at a rate equal to —

(i)if the Member is under 55 years of age, the CPI rate plus 1%; or

(ii)if the Member is 55 years of age or older, the CPI rate plus 2%;

(b)from the day on which the Member became entitled to the benefit up to, but not including, the day on which it becomes payable; and

(c)in a manner determined by the Board.

[Regulation 46 amended in Gazette 26 May 2006 p. 1926-7; 13 Apr 2007 p. 1598.]

46A.Reduction of GSS withdrawal benefit if early payment made

The amount of a Member’s GSS withdrawal benefit is reduced, if the Member has been paid a benefit under regulation 47A, by the amount, or in the manner, determined by the Board under regulation 47A(6).

[Regulation 46A inserted in Gazette 25 Jun 2004 p. 2229; amended in Gazette 13 Apr 2007 p. 1597.]

47.Transfer of benefit to another superannuation fund

(1)A Gold State Super Member who is entitled to —

(a)payment of a benefit; or

(b)a preserved GSS withdrawal benefit,

may request the Board to transfer the benefit to another scheme or to another superannuation fund.

(2)The Board is to comply with a request under subregulation (1)(a).

(3)The Board is to comply with a request under subregulation (1)(b) if the Treasurer has approved the transfer.

(4)If a request under subregulation (1) relates to a preserved GSS withdrawal benefit the amount to be transferred is the amount of the benefit plus interest under regulation 46, discounted to the extent that the Board, on the advice of an actuary, considers appropriate.

(5)In this regulation —

“benefit” includes part of a benefit.

[Regulation 47 amended in Gazette 28 Jun 2002 p. 3012; 13 Apr 2007 p. 1598; 6 Jun 2007 p. 2622.]

47A.Early release of benefit — severe financial hardship or a compassionate ground

(1)A Gold State Super Member may apply to the Board for the early release of all or part of the Member’s benefit —

(a)if the Member is in severe financial hardship; or

(b)on a compassionate ground.

(2)On receipt of an application under subregulation (1) the Board is to determine whether, in the Board’s opinion, if the SIS Regulations applied, the Member would be taken for the purposes of those regulations —

(a)to be in severe financial hardship; or

(b)to satisfy a condition of release on a compassionate ground.

(3)If the Board determines that subregulation (2)(a) or (b) applies to the Member, the Board is also to determine the maximum amount that the SIS Regulations would permit to be paid to the Member in those circumstances.

(4)When the Board has made a determination under subregulation (3), it is to pay the Member a benefit of an amount equal to the least of the following —

(a)the amount applied for by the Member;

(b)the amount determined by the Board under subregulation (3);

(c)the Member’s discounted benefit.

(5)A Member making an application under subregulation (1) must give to the Board all the information required to enable it to make the determinations required under this regulation.

(6)When a benefit is paid under this regulation the Board is to determine, on the advice of an actuary, the consequent reduction that is to be made to —

(a)any benefit to which the Member subsequently becomes entitled under Division 4; or

(b)if the Member is entitled to a preserved GSS withdrawal benefit, that benefit.

(7)A reduction under subregulation (6) may be —

(a)the deduction of a monetary amount, with or without interest;

(b)the reduction by a specified amount of the multiple of final remuneration used to calculate the benefit; or

(c)calculated in any other manner agreed to by the actuary.

(8)In this regulation —

“compassionate ground” and “severe financial hardship” have the same meanings as they have in Part 6 of the SIS Regulations;

“discounted benefit” means the amount, as at the day on which the Board made its determination under subregulation (3) —

(a)if the Member is an eligible Gold State worker, of the benefit to which the Member would have been entitled under regulation 44 if the Member ceased to be an eligible Gold State worker on that day; or

(b)if the Member is entitled to a preserved GSS withdrawal benefit, of that benefit,

discounted to the extent that the Board, on the advice of an actuary, considers appropriate to reflect the early payment of the benefit.

[Regulation 47A inserted in Gazette 25 Jun 2004 p. 2229-30; amended in Gazette 26 May 2006 p. 1930; 13 Apr 2007 p. 1599.]

48.Payment of death benefits

(1)Subject to subregulation (3), the Board is to pay a Gold State Super Member’s death benefit to the executor or administrator of the Member’s estate.

(2)A benefit paid under subregulation (1) to the executor or administrator of a Member’s estate —

(a)forms part of the Member’s estate; but

(b)is not an asset in the Member’s estate that is applicable in payment of the Member’s debts and liabilities.

(3)The Board may pay up to $25 000 of a death benefit in accordance with subregulation (3a) if —

(a)3 months have elapsed since the Member’s death and the Board has not been notified of —

(i)the grant of probate of the Member’s will or letters of administration of the Member’s estate; or

(ii)a person’s intention to apply for a grant of probate or letters of administration;

(b)the Board considers it desirable to do so in order to relieve or avoid hardship.

(3a)If the Board decides to pay an amount in accordance with subregulation (3) the Board may —

(a)pay the amount to a person who was a partner, relative or dependant of the Member immediately before the Member’s death, or to 2 or more of those people in proportions determined by the Board;

(b)use the amount to pay the Member’s funeral expenses or reimburse a person who has paid those expenses, and pay the balance in accordance with paragraph (c); or

(c)in special circumstances, pay the amount, or the balance referred to in paragraph (b), to some other person.

(4)In this regulation —

“death benefit” means —

(a)a benefit payable under regulation 39 or 43(a);

(b)a Gold State Super Member’s GSS withdrawal benefit that has become payable because the Member has died; or

(c)a benefit that became payable to a Gold State Super Member but which was not paid or transferred under regulation 47 before the Member died.

[Regulation 48 amended in Gazette 28 Jun 2002 p. 3031-2; 13 Jun 2003 p. 2113; 1 Dec 2004 p. 5706; 13 Apr 2007 p. 1597.]

49.Application for disablement benefits or for payment of a GSS withdrawal benefit on disablement

(1)A Gold State Super Member’s disablement benefit is not payable unless the Member —

(a)applies for it within 12 months of ceasing to be an eligible Gold State worker; and

(b)complies with subregulation (3).

(2)For the purpose of assessing an application —

(a)under subregulation (1)(a) for a disablement benefit; or

(b)for payment of a GSS withdrawal benefit under regulation 45(1)(b),

the Board may obtain and have regard to such medical or other information as it considers appropriate.

(3)A Gold State Super Member who applies for a disablement benefit or for payment of a GSS withdrawal benefit under regulation 45(1)(b) must —

(a)give to the Board all the information required by the Board to enable it to determine the Member’s entitlement to the benefit;

(b)undertake any medical examinations required by the Board;

(c)authorise the Board to obtain any medical, personal and other information about the Member that the Board considers relevant to the application; and

(d)in the case of an application for a disablement benefit —

(i)undertake any assessment for job retraining required by the Board; and

(ii)assist any investigation by the Board into the Member’s ability to undertake work or work of a particular kind.

(4)A Gold State Super Member may withdraw an application for a disablement benefit by giving notice to the Board at any time before the benefit is paid.

(5)In this regulation —

“disablement benefit” means a benefit under regulation 40, 41 or 43(b).

[Regulation 49 amended in Gazette 13 Apr 2007 p. 1597.]

49A.Member liable to pay contributions tax

(1)A Gold State Super Member who will become liable to pay contributions tax as a result of a benefit becoming payable to the Member from the Gold State Super Scheme may, at any time before the benefit is paid, apply to the Board —

(a)to receive part of the benefit in the form of a commutable pension; and

(b)to fully commute that pension.

(2)Subject to subregulation (5) when a benefit becomes payable to a Member who has made an application under subregulation (1) the Board is to —

(a)estimate the amount of contributions tax the Member will become liable to pay (the “estimated tax amount”);

(b)withhold from the Member’s benefit an amount equal to the estimated tax amount; and

(c)pay the balance of the benefit to the Member.

(3)Interest accrues on an amount withheld under subregulation (2)(b) —

(a)at a rate equal to the CPI rate plus 2%;

(b)from the day on which the benefit became payable to the day on which the withheld amount is paid under subregulation (4)(c); and

(c)in a manner determined by the Board.

(4)On receipt of a copy of the Member’s assessment notice the Board is to —

(a)convert into a pension —

(i)if the actual tax amount is less than the withheld amount — a portion of the withheld amount equal to the actual tax amount; or

(ii)otherwise — the whole of the withheld amount;

(b)commute that pension; and

(c)pay to the Member —

(i)the lump sum resulting from the commutation of the pension; and

(ii)the balance (if any) of the withheld amount.

(5)The Board may reject an application made under subregulation (1) if it is not satisfied that, if the application were accepted, the lump sum benefit that would become payable under subregulation (4)(c)(i) will be used to pay the contributions tax.

(6)In this regulation —

“actual tax amount” means the amount stated in the Member’s assessment notice as the amount of contributions tax payable by the Member;

“assessment notice” means a notice given by the Commissioner of Taxation to a Member under section 15(7) of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 of the Commonwealth;

“withheld amount” means the amount withheld under subregulation (2)(b) plus interest on that amount accrued under subregulation (3).

[Regulation 49A inserted in Gazette 28 Jun 2002 p. 3023-4; amended in Gazette 26 May 2006 p. 1930.]

Part 3 — West State Super Scheme

Division 1 — Preliminary

50.Interpretation

(1)In this Part —

“compulsory contribution” means —

(a)a contribution under regulation 54; or

(b)if notice under regulation 55 specifies a day before the day on which it was given as the day from which the increase effected by the notice applies, the extra contributions payable in respect of the period before the notice was given;

“eligible statutory WSS Member” means a statutory WSS Member other than a person who has become excluded by regulation 51(2), (3) or (4) from being a statutory WSS Member;

“health condition” means a condition imposed on an eligible statutory WSS Member that any benefit payable to or in respect of the Member under regulation 70, 71 or 72 will be limited to the extent determined by the Board;

“member contribution” means a contribution under regulation 63;

“partner WSS Member” means a person —

(a)who was, immediately before 16 April 2007, a partner Member within the meaning of that term at that time; or

(b)who became a partner WSS Member under regulation 50A(3) on or after that date,

and who has not subsequently become a statutory WSS Member or a voluntary WSS Member or ceased to be a West State Super Member;

“protected amount” in relation to a West State Super Member means, subject to regulations 79A and 79B —

(a)if the Member was a West State Super Member on 30 June 2001, an amount equal to —

(i)the balance of the Member’s west state account at the end of 30 June 2001; plus

(ii)interest on that amount at the rate equal to the CPI rate plus 2% from 1 July 2001 to the day as at which the protected amount is being calculated;

(b)otherwise — zero;

“statutory WSS Member” means a person —

(a)who was, immediately before 16 April 2007, a statutory Member within the meaning of that term at that time; or

(b)who became a statutory WSS Member under regulation 50A(3) or 52 on or after that date,

and who has not subsequently ceased to be a West State Super Member;

“voluntary WSS Member” means a person —

(a)who was, immediately before 16 April 2007, a voluntary Member within the meaning of that term at that time; or

(b)who became a voluntary WSS Member under regulation 50A(3) or 52 on or after that date,

and who has not subsequently become a statutory WSS Member or ceased to be a West State Super Member;

“west state account” means an account kept under regulation 66(1);

“WSS withdrawal benefit” means —

(a)a benefit under regulation 74; or

(b)a benefit to which a Member became entitled under regulation 73, 74(2)(a) or 74B(2) before 1 December 2004.

[(2), (3)repealed]

[Regulation 50 amended in Gazette 29 Jun 2001 p. 3082; 13 Jun 2003 p. 2106 and 2108-9; 25 Jun 2004 p. 2230; 1 Dec 2004 p. 5707; 26 May 2006 p. 1918; 13 Apr 2007 p. 1599, 1621-3 and 1623-4.]

Division 2 — Membership

50A.West State Super Scheme closed to new Members

(1)Subject to this regulation, no person can become a West State Super Member on or after 16 April 2007.

(2)A worker who is not a West State Super Member and who is, or is in a class of workers who are, approved by the Minister may apply to become a statutory, voluntary or partner WSS Member on or after 16 April 2007.

(3)The Board is to accept an application made under subregulation (2) and the worker becomes a statutory, voluntary or partner WSS Member when the application is accepted.

[Regulation 50A inserted in Gazette 13 Apr 2007 p. 1624-5.]

51.Statutory WSS Members

[(1)repealed]

(2)A worker is excluded by this subregulation from being a statutory WSS Member if the worker —

(a)is a Gold State Super Member, other than a Member who is entitled to a preserved GSS withdrawal benefit (as defined in regulation 12);

(b)is a Pension Scheme Member (other than a person who has determined his or her pension under section 60AA of the Superannuation and Family Benefits Act 1938) or a Provident Scheme Member;

(c)holds a pensionable office as defined in section 2(4) of the Judges’ Salaries and Pensions Act 1950; or

(d)works outside Australia and is not a resident of Australia (as defined in the SGA Act).

(3)A worker is excluded by this subregulation from being a statutory WSS Member if —

(a)the Employer —

(i)has established a superannuation scheme or fund in accordance with section 30(1) of the Act;

(ii)has approval under section 30(2) of the Act to contribute to a superannuation scheme or fund other than one described in section 30(2)(a), (b) or (c) of the Act; or

(iii)is a participating employer in a scheme or fund that was established before 28 December 1989;

(b)the worker is a member of that scheme or fund; and

(c)the Employer contributes to that scheme or fund for the worker not less than the amount that is necessary for the Employer to avoid incurring an individual superannuation guarantee shortfall (within the meaning of the SGA Act) in respect of the worker.

(4)A worker who is a parliamentarian is excluded by this subregulation from being a statutory WSS Member if the worker —

(a)is a person in respect of whom contributions are being made under section 11 of the Parliamentary Superannuation Act 1970 to the superannuation scheme provided for by that Act; or

(b)is a non‑participant, as defined in section 29 of the Parliamentary Superannuation Act 1970, in respect of whom contributions are being made in accordance with a determination made under that section to a superannuation fund other than the West State Super Scheme.

[(5)repealed]

[Regulation 51 amended in Gazette 29 Jun 2001 p. 3083; 28 Jun 2002 p. 3027; 26 May 2006 p. 1928-9 8; 13 Apr 2007 p. 1599, 1623 and 1625.]

52.Voluntary and partner WSS Members may change category

(1)A voluntary WSS Member or a partner WSS Member who —

(a)becomes a worker and is not excluded by regulation 51(2), (3) or (4) from being a statutory WSS Member; or

(b)being a worker who was excluded by regulation 51(2), (3) or (4) from being a statutory WSS Member, ceases to be so excluded,

becomes a statutory WSS Member when he or she becomes a worker or ceases to be excluded.

(2)A partner WSS Member who contributes to the West State Super Scheme under regulation 63 becomes a voluntary WSS Member when the first such contribution is received by the Board.

[Regulation 52 inserted amended in Gazette 13 Apr 2007 p. 1625.]

52B.Certain Members may elect to withdraw

(1)A partner WSS Member may withdraw from the West State Super Scheme by giving notice to that effect to the Board.

(2)A statutory WSS Member or a voluntary WSS Member who is, or is in a class of persons who are, approved by the Minister, may withdraw from the West State Super Scheme by giving notice to that effect to the Board.

[Regulation 52B inserted in Gazette 13 Apr 2007 p. 1626.]

53.Cessation of membership

A person ceases to be a West State Super Member when —

(a)all benefits that are or may be payable to or in respect of the person from the West State Super Scheme have been paid; or

(b)a transfer is made to another scheme or to another superannuation fund in satisfaction of all of the person’s entitlements to benefits from the West State Super Scheme.

[Regulation 53 amended in Gazette 28 Jun 2002 p. 3012.]

Division 3 — Contributions

Subdivision 1A — Restriction on contributions

[Heading inserted in Gazette 6 Jun 2007 p. 2622.]

53A.No contributions by or for GESB Super Member

A contribution or transfer cannot be made to the West State Super Scheme by or for a person who is a GESB Super Member.

[Regulation 53A inserted in Gazette 6 Jun 2007 p. 2622.]

Subdivision 1 — Employer contributions

54.Compulsory contributions for eligible statutory WSS Members

(1)An Employer is to contribute to the Fund for an eligible statutory WSS Member —

(a)if the Member works for the Employer — for each contribution period during which the Member works for that Employer;

(b)if the Member is seconded to the Employer from another Employer — for each contribution period during the secondment; and

(c)subject to subregulation (3), if the Member is seconded from that Employer to a person who is not an Employer — for each contribution period during the secondment.

[(2)repealed]

(3)Subregulation (1)(c) does not apply if the agreement under which the Member is seconded requires the person to whom the Member is seconded to contribute to another superannuation fund for the Member not less than the amount that the Employer would otherwise be required to contribute to the Fund under this Division.

[(4)-(5)repealed]

(6)The amount of each compulsory contribution is equal to C in the formula —

where —

Ris the Member’s remuneration for the contribution period; and

Gis the number that would be the Employer’s charge percentage for the quarter which included the contribution period.

(7)If a contribution period is partly in one quarter and partly in another, the amount of the compulsory contribution is to be calculated by separately applying the formula in subregulation (6) to the amount of remuneration earned in each quarter, in each case using the charge percentage for that quarter, and adding the results together.

[Regulation 54 amended in Gazette 29 Jun 2001 p. 3083; 13 Apr 2007 p. 1623.]

55.Treasurer may increase compulsory contributions

(1)The Treasurer may, by giving notice to an Employer, increase the amount of the compulsory contributions to be paid for an eligible statutory WSS Member, or a class of eligible statutory WSS Members, who work for the Employer.

(2)A notice under subregulation (1) is to specify the day from which the increase is to apply, which may be a day that is before the notice was given.

(3)The Employer is to contribute the increased amount for each contribution period that ends after the day specified in the notice.

(4)The Treasurer may revoke a notice under subregulation (1) by giving notice to the Employer.

(5)The Treasurer is to give the Board a copy of a notice under this regulation.

[Regulation 55 amended in Gazette 13 Apr 2007 p. 1623.]

56.Payment of compulsory contributions

(1)Subject to subregulations (2) and (3), an Employer must pay a compulsory contribution for an eligible statutory WSS Member for a contribution period —

(a)if the contribution period is the Member’s pay period, within 7 days after the end of the contribution period; or

(b)otherwise, within 28 days after the end of the contribution period.

(2)If a compulsory contribution for an eligible statutory WSS Member for a contribution period is increased under regulation 55 by a notice given after the end of the contribution period, the Employer must pay the increase —

(a)if the contribution period was the Member’s pay period, within 7 days after the notice was given; or

(b)otherwise, within 28 days after the notice was given.

(3)Where an Employer is required to make a compulsory contribution under regulation 54(1)(c), the Board may allow the Employer such longer period within which to pay the contribution as the Board thinks fit.

[Regulation 56 amended in Gazette 29 Jun 2001 p. 3084; 13 Apr 2007 p. 1623.]

57.Voluntary employer contributions

(1)The Board may, with the Treasurer’s approval, permit an Employer to make —

(a)additional contributions for an eligible statutory WSS Member;

(b)contributions for a statutory WSS Member who is not an eligible statutory WSS Member; or

(c)contributions for a voluntary WSS Member,

who works for the Employer.

(2)Contributions under this regulation are to be of the amount, and paid at the time and in the manner, agreed between the Employer and the Board.

[Regulation 57 amended in Gazette 13 Apr 2007 p. 1623.]

58.Acceptance of Commonwealth payments

The Board may accept a Commonwealth payment in respect of a West State Super Member.

[Regulation 58 inserted in Gazette 13 Apr 2007 p. 1587.]

[59.Repealed in Gazette 1 Dec 2004 p. 5707.]

60.Employer’s contribution returns

(1)When making any contributions to the Fund, or paying any amounts under regulation 62, an Employer must give to the Board a contribution return for the contribution period to which those contributions or payments relate.

(2)A contribution return is to be in a form approved by the Board.

[61.Repealed in Gazette 13 Apr 2007 p. 1626.]

62.Treasurer may require additional amounts to be paid

(1)The Treasurer may, on the advice of an actuary, give a direction to the Fund requiring Employers who are required to make compulsory contributions under regulation 54(1) to pay additional amounts to the Fund, and Employers to whom the direction applies must comply with it.

(2)A direction under subregulation (1) may specify —

(a)the time when, and the manner in which, the additional amounts are to be paid; and

(b)different provisions for different Employers.

(3)Amounts paid under this regulation are not to be credited to Members’ west state accounts.

(4)The Treasurer may, by notice to the Employer, allow an Employer to defer payment of amounts payable under this regulation on terms determined by the Treasurer and set out in the notice.

(5)Section 43(7) and (8) of the Interpretation Act 1984 apply to a notice under subregulation (4) as if it were subsidiary legislation.

(6)The Treasurer is to give to the Board a copy of a notice given under subregulation (4).

[Regulation 62 amended in Gazette 29 Jun 2001 p. 3085; 13 Apr 2007 p. 1624 and 1626.]

Subdivision 2 — Member contributions

63.Member contributions

(1)A West State Super Member may contribute to the Fund the amount, and at the times, agreed between the Member and the Board.

(2)A Gold State Super Member, Pension Scheme Member or Provident Scheme Member who is not a worker may contribute to the Fund the amount, and at the times, agreed between the Member and the Board.

[Regulation 63 amended in Gazette 13 Jun 2003 p. 2112.]

64.Payment of member contributions

(1)A West State Super Member’s member contributions are payable by the Member and —

(a)if the Member is a worker, are to be deducted from the Member’s pay by the Employer unless —

(i)they are paid by the Employer under a salary sacrifice agreement; or

(ii)the Member has made some other arrangement with the Board for payment of those contributions;

(b)if the Member is not a worker, are to be paid in the manner agreed between the Member and the Board.

(2)An Employer who has —

(a)deducted member contributions from a West State Super Member’s pay; or

(b)agreed to pay member contributions under a salary sacrifice agreement,

must pay those contributions to the Board within 7 days of the end of the contribution period to which they relate.

[Regulation 64 amended in Gazette 13 Jun 2003 p. 2112-13.]

64A.Member may contribute for partner

(1)A person who is —

(a)a Member;

(b)a Pension Scheme Member or a Provident Scheme Member;

(c)a person who is in receipt of a pension under the Pension Scheme, other than a reversionary pension; or

(d)a person who is entitled to a benefit under the Pension Scheme or the Provident Scheme that is not yet payable,

(the “contributor”) may contribute to the Fund for a partner of the contributor.

(2)The contributor is to contribute the amounts, and at the times, and make the contributions in the manner, agreed between the contributor and the Board.

(3)When making a contribution under this regulation the contributor must give to the Board whatever information the Board reasonably requires to satisfy itself that the contributor and the person for whom the contribution is made are partners.

[Regulation 64A inserted in Gazette 13 Jun 2003 p. 2106-7; amended in Gazette 1 Dec 2004 p. 5706; 26 May 2006 p. 1930.]

Subdivision 3 — Transfers

65.Member may transfer benefits from other funds

A West State Super Member may transfer to the West State Super Scheme —

(a)a benefit accrued in respect of the Member in —

(i)another superannuation fund; or

(ii)an eligible non‑resident non‑complying superannuation fund (as defined in section 27A of the Income Tax Assessment Act 1936 of the Commonwealth);

(b)any other eligible termination payment to which the Member is entitled,

by paying, or arranging the payment of, the amount of that benefit or payment to the Fund.

[Regulation 65 inserted in Gazette 13 Apr 2007 p. 1626-7.]

65A.Payment or transfer out of transferred in benefits

(1)If a Member has transferred a benefit under regulation 65(a), the Member may —

(a)if the transferred benefit is an unrestricted non‑preserved benefit, at any time request that the benefit be paid to the Member;

(b)at any time request that the benefit be transferred to another superannuation fund; or

(c)if the transferred benefit is a restricted non‑preserved benefit, at any time after the Member has ceased to be a worker, request that the benefit be paid to the Member.

(1a)If a Member has transferred any other eligible termination payment to the West State Super Scheme, the Member may at any time request that the transferred payment be paid or transferred to another scheme or to another superannuation fund.

(2)On receipt of a request under subregulation (1) or (1a) the Board is to pay to the Member or transfer (as the case requires) —

(a)the amount of the benefit or payment transferred to the Fund; and

(b)so much of the earnings that have been credited to the Member’s west state account as are attributable to that amount.

[Regulation 65A inserted in Gazette 29 Jun 2001 p. 3085; amended in Gazette 28 Jun 2002 p. 3022; 13 Apr 2007 p. 1624 and 1627.]

Subdivision 4 — Contribution splitting for partner

[Heading inserted in Gazette 13 Apr 2007 p. 1627.]

65B.Acceptance of partner contributions‑splits from other schemes or funds

The Board may accept a contributions‑split transfer to the West State Super Scheme for a West State Super Member from another scheme or other superannuation fund.

[Regulation 65B inserted in Gazette 13 Apr 2007 p. 1627.]

Division 4 — West state accounts

[Heading amended in Gazette 13 Apr 2007 p. 1624.]

66.West state account s

(1)The Board is to establish and maintain in the Fund a west state account for each West State Super Member.

(2)The Board may divide a west state account into 2 or more sub‑accounts.

[Regulation 66 amended in Gazette 13 Apr 2007 p. 1624.]

67.Amounts to be credited to west state accounts

(1)The Board is to credit to a West State Super Member’s west state account —

(a)contributions made for the Member; and

(b)any Commonwealth payments for the Member accepted under regulation 58; and

(c)any benefits or other eligible termination payments transferred to the Fund for the Member; and

(ca)any interest paid to the Board under section 25 of the Act in respect of the late payment of contributions payable under this Part for the Member; and

(cb)any amounts transferred to the West State Super Scheme for the benefit of the Member under regulation 65B; and

(d)earnings in accordance with regulation 69.

(2)The Board may temporarily keep contributions made for a West State Super Member, together with contributions made for other West State Super Members, in an account maintained for that purpose until the contributions are credited to the appropriate west state accounts.

[Regulation 67 amended in Gazette 29 Jun 2001 p. 3086; 28 Jun 2002 p. 3022; 19 Mar 2003 p. 836; 13 Jun 2003 p. 2107; 1 Dec 2004 p. 5708; 13 Apr 2007 p. 1587, 1624 and 1628.]

68.Amounts to be debited to west state accounts

(1)The Board is to debit to a West State Super Member’s west state account —

(a)any amounts withheld under regulation 81A(2); and

(b)any amounts paid as benefits to, or in respect of, the Member; and

(c)any amounts transferred to other schemes or to other superannuation funds in satisfaction of the Member’s entitlement to a benefit from the West State Super Scheme; and

(d)any overpaid amounts deducted under regulation 248B(5)(d).

(2)The Board may debit to a West State Super Member’s west state account —

(a)the cost of any insurance taken out or provided by the Board in respect of the Member; and

(b)administrative costs to the extent that they have not been taken into account in the determination of earning rates under regulation 69F; and

(c)any tax or other amounts required by a written law or a law of the Commonwealth to be paid by the Board in respect of the Member; and

(d)the amount of any fees payable by the Member for, or in relation to, any product or service provided to the Member in accordance with section 6(1)(e) of the Act.

(3)The Board may only debit an amount to a west state account —

(a)under subregulation (2)(a) or (b), if an actuary has advised that it is appropriate for that amount to be debited to that account; or

(b)under subregulation (2)(d), if the Member has given the Board written consent to the debiting of that amount to the account.

(4)If the Board debits an amount to a west state account under subregulation (2)(d) in respect of a fee payable to a person other than the Board, the Board must pay the amount deducted to that other person.

[Regulation 68 inserted in Gazette 19 Mar 2003 p. 836-7; amended in Gazette 1 Dec 2004 p. 5708; 13 Apr 2007 p. 1588, 1624 and 1628.]

69.Interest

(1)The Board is to credit earnings to each Member’s west state account at a rate equal to the Member’s earning rate on the balance of the account —

(a)at least once every year; and

(b)when the Member becomes entitled to payment of a benefit.

(2)The Board is to decide whether the earning rate is to be applied to daily balances, average balances or on some other basis.

[Regulation 69 amended in Gazette 29 Jun 2001 p. 3086; 28 Jun 2002 p. 3012 and 3027; 19 Mar 2003 p. 837; 13 Apr 2007 p. 1624.]

Division 4A — Member investment choice

[Heading inserted in Gazette 29 Jun 2001 p. 3086.]

69A. Interpretation

In this Division —

“default plan” means the readymade investment plan selected by the Board under regulation 69C as the default plan for West State Super Members;

“personalised investment plan” means an investment plan established under regulation 69B(3);

“readymade investment plan” means an investment plan established under regulation 69B(1).

[Regulation 69A inserted in Gazette 29 Jun 2001 p. 3086; amended in Gazette 28 Jun 2002 p. 3012.]

69B.Board to establish investment plans

(1)The Board is to establish one or more investment plans for West State Super Members with asset allocations determined by the Board.

(2)The Board may alter the asset allocation for a readymade investment plan whenever the Board considers it appropriate to do so.

(3)The Board may establish an investment plan under which a West State Super Member who selects that plan may select the Member’s own asset allocation subject to any conditions determined by the Board.

(4)The Board must notify all West State Super Members of —

(a)the establishment of a new investment plan for West State Super Members including, in the case of a readymade investment plan, the asset allocation for that plan;

(b)any material change in the asset allocation of a readymade investment plan; and

(c)any material change in the conditions applying to a personalised investment plan,

before, or as soon as practicable after, the establishment or change occurs.

[Regulation 69B inserted in Gazette 29 Jun 2001 p. 3087; amended in Gazette 28 Jun 2002 p. 3013.]

69C.Default plan

(1)The Board is to select one of the readymade investment plans as the default plan for West State Super Members.

(2)The Board may change the plan selected as the default plan whenever the Board considers it appropriate to do so.

(3)The Board must notify all West State Super Members of any change made under subregulation (2) before, or as soon as practicable after, the change occurs.

[Regulation 69C inserted in Gazette 29 Jun 2001 p. 3087; amended in Gazette 28 Jun 2002 p. 3013; 13 Apr 2007 p. 1589.]

69D.Member to select investment plan

(1)A West State Super Member is to select an investment plan to be used in determining the Member’s earning rate and give notice of that selection to the Board.

(1a)If a Member selects a personalised investment plan the Member must also select the asset allocation to be applied to the Member’s assets and give notice of that selection to the Board.

(2)A Member may change his or her selection under subregulation (1) or (1a) at any time by giving notice to the Board.

(2a)As soon as practicable after receiving a notice under this regulation the Board must give effect to it by investing the Member’s assets in accordance with regulation 69E.

(3)Until a West State Super Member selects otherwise the Member is taken to have selected —

(a)in the case of a person who was a West State Super Member on 1 July 2001, the plan that was the default plan on that day; and

(b)otherwise, the plan that was the default plan at the time the person became a West State Super Member.

[Regulation 69D inserted in Gazette 29 Jun 2001 p. 3088; amended in Gazette 19 Mar 2003 p. 837-8; 13 Apr 2007 p. 1589.]

69E.Board to invest assets to reflect Member’s choice

(1)For each West State Super Member who selects a readymade investment plan the Board must, as far as is practicable —

(a)invest the Member’s assets in accordance with the asset allocation determined under regulation 69B for that investment plan; and

(b)ensure that the investment of the Member’s assets remains in accordance with that asset allocation until the Member selects a different investment plan.

(2)For a West State Super Member who selects a personalised investment plan the Board must invest —

(a)the Member’s assets as at the time the Board gives effect to the selection (“selection day”); and

(b)contributions made, and any benefits or other eligible termination payments transferred to the Fund, by or in respect of the Member after the selection day,

in accordance with the asset allocation selected by the Member but, unless the Board and the Member agree otherwise, the Board is not required to ensure that the investment of the Member’s assets remains in accordance with that asset allocation.

(3)In this regulation —

“Member’s assets” means the assets of the Fund that represent the west state account of a West State Super Member.

[Regulation 69E inserted in Gazette 29 Jun 2001 p. 3088-9; amended in Gazette 28 Jun 2002 p. 3013 and 3022; 13 Apr 2007 p. 1589-90 and 1624.]

69F.Determination of earning rates

(1)At the end of each financial year and at any other time when the Board considers it desirable to do so, an earning rate is to be determined for —

(a)each readymade investment plan; and

(b)each West State Super Member who has selected a personalised investment plan.

(2)The earning rates are to be determined —

(a)by the Board; or

(b)on behalf of the Board in accordance with procedures or formulae determined by the Board.

(3)In determining an earning rate, or the procedures or formulae to be used to determine an earning rate, the Board must have regard to —

(a)the nett rate of return achieved by the investment of the assets of the Fund that represent the west state accounts of the Members to whom the earning rate will apply;

(aa)administrative costs; and

(b)the desirability of averaging returns in order to reduce fluctuations in earning rates.

(4)An earning rate may be positive or negative.

[Regulation 69F inserted in Gazette 29 Jun 2001 p. 3089-90; amended in Gazette 28 Jun 2002 p. 3013; 19 Mar 2003 p. 838; 13 Apr 2007 p. 1624.]

Division 4B — Opting out of death and disability benefits

[Heading inserted in Gazette 1 Dec 2004 p. 5708.]

69G.Opting out of death and disability benefits

(1)An eligible statutory WSS Member may elect not to be entitled to benefits under regulation 70, 71 or 72 by giving notice, in a form approved by the Board, to the Board.

(2)An election under subregulation (1) —

(a)takes effect at the end of the month in which the notice is received by the Board; and

(b)remains in force until an application by the Member under regulation 69H is accepted by the Board.

[Regulation 69G inserted in Gazette 1 Dec 2004 p. 5708-9; amended in Gazette 13 Apr 2007 p. 1623.]

69H.Application to resume death and disability benefits

(1)An eligible statutory WSS Member who is under 60 and has an election in force under regulation 69G may apply to the Board, in a form approved by the Board, to cancel that election.

(2)Subject to regulation 69I, the Board is to accept an application under subregulation (1).

[Regulation 69H inserted in Gazette 1 Dec 2004 p. 5709; amended in Gazette 13 Apr 2007 p. 1623.]

69I.Medical information and health conditions

(1)The Board may refuse an application under regulation 69H or accept it subject to a health condition if —

(a)after considering the application and any further medical information provided by the Member, the Board is of the opinion that the Member is suffering from a physical or mental condition that is likely to prevent him or her from satisfactorily performing his or her duties until he or she turns 60; or

(b)the Member fails to comply with a requirement under subregulation (2).

(2)In order to determine the state of health of a Member who has made an application under regulation 69H, the Board may require the Member to do all or any of the following —

(a)undergo one or more medical examinations and provide the resulting medical reports to the Board;

(b)provide to the Board —

(i)any other medical reports;

(ii)information about the Member’s health and medical history;

(iii)any other information the Board considers relevant.

(3)If the Board imposes a requirement under subregulation (2) the Member —

(a)must comply with the requirement within the time specified by the Board; and

(b)is responsible for payment of any costs involved in complying with the requirement.

[Regulation 69I inserted in Gazette 1 Dec 2004 p. 5709-10.]

69J.False or misleading medical evidence

(1)If, in reliance on a statement made in medical information provided by a Member, the Board accepts an application under regulation 69H without imposing a health condition and the Board subsequently becomes aware that —

(a)the Member knew the statement was untrue; or

(b)the statement was misleading because it omitted material information of which the Member had knowledge,

the Board may —

(c)impose a health condition on the Member; or

(d)cancel its acceptance of the application and re‑instate the Member’s election under regulation 69G.

(2)The Board may take action under subregulation (1)(c) or (d) even if the Member has ceased to be a worker or has died.

[Regulation 69J inserted in Gazette 1 Dec 2004 p. 5710-11.]

69K.Variation or removal of health conditions for improved health

If a Member who is subject to a health condition satisfies the Board that his or her health has improved since the condition was imposed, the Board may remove or vary the condition.

[Regulation 69K inserted in Gazette 1 Dec 2004 p. 5711.]

Division 5 — Benefits

70.Death benefit — eligible statutory WSS Members

Subject to regulation 72A, if an eligible statutory WSS Member who —

(a)is under 60; and

(b)does not have an election in force under regulation 69G,

dies while still a worker the Board is to pay a benefit of an amount equal to B in the formula —

where —

Ais the greater of —

(i)the balance of the Member’s west state account; and

(ii)the Member’s protected amount;

Ris —

(i)if the Member has been a statutory WSS Member for all of the 2 years prior to the Member’s death — the total of the Member’s remuneration for those 2 years; or

(ii)otherwise, the amount of remuneration the Board considers the Member would have received for those 2 years if the circumstances existing immediately before the Member died had existed for all of those 2 years;

Gis the number that would have been the Employer’s charge percentage for the quarter during which the Member died; and

Fis the number of complete months from the day the Member died to the day when the Member would have turned 60.

[Regulation 70 amended in Gazette 29 Jun 2001 p. 3090; 1 Dec 2004 p. 5711-12; 13 Apr 2007 p. 1623 and 1624.]

71.Total and permanent disability benefit — eligible statutory WSS Members

(1)Subject to regulation 81 and subregulation (2) if an eligible statutory WSS Member who —

(a)is under 60; and

(b)does not have an election in force under regulation 69G,

ceases to be a worker because of total and permanent disablement, the Board is to pay the Member a benefit equal to the benefit that would have been payable under regulation 70 if the Member had died on the day the Member ceased to be a worker.

(2)If an eligible statutory WSS Member entitled to a benefit under subregulation (1) has received, or is entitled to receive, another benefit from any of the superannuation schemes established or continued under the Act in respect of the same incapacity, the Board may reduce the benefit under subregulation (1) to the extent it considers appropriate (but not to an amount less than the amount of A in the formula in regulation 70).

[Regulation 71 amended in Gazette 29 Jun 2001 p. 3090; 1 Dec 2004 p. 5712; 13 Apr 2007 p. 1623.]

72.Partial and permanent disability benefit — eligible statutory WSS Members

(1)Subject to regulation 81 and subregulation (3) if an eligible statutory WSS Member who —

(a)is under 60; and

(b)does not have an election in force under regulation 69G,

ceases to be a worker because of partial and permanent disablement the Board is to pay the Member a benefit of an amount equal to B in the formula —

where —

Ais the greater of —

(i)the balance of the Member’s west state account; and

(ii)the Member’s protected amount;

Ris —

(i)if the Member has been a statutory WSS Member for all of the 2 years prior to the Member ceasing to be a worker — the total of the Member’s remuneration for those 2 years; or

(ii)otherwise, the amount of remuneration the Board considers the Member would have received for those 2 years if the circumstances existing immediately before the Member ceased to be a worker had existed for all of those 2 years;

Eis the annual amount of the remuneration that the Board considers the Member has the capacity to earn after becoming disabled;

Gis the number that would have been the Employer’s charge percentage for the quarter during which the Member ceased to be a worker; and

Fis the number of complete months from the day the Member ceased to be a worker to the day when the Member will turn 60.

(2)For the purpose of determining the value of E in the formula in subregulation (1) the Board is to take into account the possibility of work in either the public sector or the private sector.

(3)If the Member entitled to a benefit under subregulation (1) has received, or is entitled to receive, another benefit from any of the superannuation schemes established or continued under the Act in respect of the same incapacity, the Board may reduce the benefit under subregulation (1) to the extent it considers appropriate (but not to an amount less than the amount of A in the formula in subregulation (1)).

[Regulation 72 amended in Gazette 29 Jun 2001 p. 3090; 1 Dec 2004 p. 5712; 13 Apr 2007 p. 1623 and 1624.]

72A.Benefit restriction if Member subject to health condition

If an eligible statutory WSS Member is subject to a health condition no benefit is payable under regulation 70, 71 or 72 unless the Board is satisfied that the Member’s death or disablement was not due to, and did not arise from, the physical or mental defect or condition that was the reason for the imposition of the health condition.

[Regulation 72A inserted in Gazette 1 Dec 2004 p. 5712; amended in Gazette 13 Apr 2007 p. 1623.]

73.Death benefit — other West State Super Members

(1)This regulation applies if any of the following events occur —

(a)a statutory WSS Member dies while still a worker and no benefit is payable under regulation 70;

(b)a voluntary WSS Member dies while still a worker;

(c)a partner WSS Member dies while there is still an amount in the Member’s west state account.

(2)If this regulation applies the Board is to pay a benefit in respect of the Member of an amount equal to the greater of —

(a)the balance of the Member’s west state account; and

(b)the Member’s protected amount.

[Regulation 73 inserted in Gazette 1 Dec 2004 p. 5713; amended in Gazette 13 Apr 2007 p. 1623 and 1624.]

[73A.Repealed in Gazette 25 Jun 2004 p. 2231.]

74.General benefit

(1)This regulation applies if any of the following events occur and no other benefit is payable under this Part —

(a)a statutory WSS Member or voluntary WSS Member —

(i)ceases to be a worker; or

(ii)withdraws from the West State Super Scheme under regulation 52B(2);

(b)an eligible statutory WSS Member otherwise ceases to be an eligible statutory WSS Member;

(c)a partner WSS Member —

(i)satisfies the criteria for payment of a benefit under regulation 76; or

(ii)withdraws from the West State Super Scheme under regulation 52B(1).

(2)If this regulation applies the Member is entitled to a benefit of an amount equal to the greater of —

(a)the balance of the Member’s west state account; and

(b)the Member’s protected amount.

(3)If the Member satisfies the criteria for payment of a benefit under regulation 76, the Board is to pay the benefit to the Member.

(4)If the Member does not satisfy the criteria for payment of a benefit under regulation 76, the benefit is preserved until those criteria are satisfied.

[Regulation 74 inserted in Gazette 1 Dec 2004 p. 5713-14; amended in Gazette 13 Apr 2007 p. 1600, 1623, 1624 and 1629.]

[74B.Repealed in Gazette 1 Dec 2004 p. 5712.]

75.Treasurer may increase benefits

(1)The Treasurer may, by giving notice to the Board, increase the amount of a benefit under regulation 70, 71 or 72 to, or in respect of, an eligible statutory WSS Member or a class of eligible statutory Members.

(2)The Treasurer may revoke a notice given under subregulation (1) by giving notice to the Board.

[Regulation 75 amended in Gazette 13 Apr 2007 p. 1623.]

[75A.Repealed in Gazette 25 Jun 2004 p. 2231.]

Division 6 — Payment of benefits

76.Restriction on payment of WSS withdrawal benefit

(1)Subject to subregulation (4) and regulations 79, 79A and 79B the Board must not pay a West State Super Member’s WSS withdrawal benefit until —

(a)the Member is both —

(i)at least 55 years of age; and

(ii)not a worker or works for less than 10 hours a week;

(b)the Member is totally and permanently disabled or partially and permanently disabled; or

(c)the Member dies.

(2)A West State Super Member who is entitled to a WSS withdrawal benefit may request payment of the benefit if —

(a)the benefit has become payable under subregulation (1)(a) or (b); or

(b)the benefit is less than $200 and the Member has ceased to be gainfully employed.

(2a)On receipt of a request under subregulation (2) the Board is to pay the benefit and earnings under regulation 78 to the Member.

(3)If a West State Super Member’s WSS withdrawal benefit becomes payable under subregulation (1)(c), the Board is to pay the benefit and earnings under regulation 78 in accordance with regulation 80.

[(4)repealed]

(5)If a West State Super Member works in more than one job the reference in subregulation (1)(a)(ii) to the number of hours a week worked is taken to be a reference to the total number of hours worked by that Member in all of those jobs.

[Regulation 76 amended in Gazette 19 Mar 2003 p. 839; 13 Jun 2003 p. 2108 and 2111; 25 Jun 2004 p. 2231; 26 May 2006 p. 1919 and 1927 7; 13 Apr 2007 p. 1600, 1607-8 and 1629.]

[76A.Repealed in Gazette 25 Jun 2004 p. 2231.]

77.Member with preserved WSS withdrawal benefit who again becomes a worker

If a West State Super Member who is entitled to a preserved WSS withdrawal benefit again becomes a worker the Member’s entitlement to the preserved benefit ceases.

[Regulation 77 inserted in Gazette 13 Jun 2003 p. 2113; amended in Gazette 13 Apr 2007 p. 1600.]

78.Interest on WSS withdrawal benefit

When the Board pays or transfers a WSS withdrawal benefit the amount to be paid or transferred is —

(a)the amount of the benefit; and

(b)so much of the earnings that have been credited to the Member’s west state account since the Member became entitled to the benefit as are attributable to that benefit.

[Regulation 78 inserted in Gazette 13 Jun 2003 p. 2113; amended in Gazette 13 Apr 2007 p. 1601 and 1624.]

79.Transfer of benefit to another superannuation fund

(1)A West State Super Member who is entitled to —

(a)payment of a benefit; or

(b)a preserved WSS withdrawal benefit,

may request the Board to transfer the benefit to another scheme or to another superannuation fund and the Board is to comply with that request.

(2)If a request under subregulation (1) relates to a preserved WSS withdrawal benefit, the amount to be transferred is the amount of the benefit and earnings under regulation 78, discounted to the extent that the Board, on the advice of an actuary, considers appropriate.

(3)The Board may transfer a West State Super Member’s benefit to an eligible rollover fund if that fund is permitted by the SIS Act to accept the benefit, whether or not the Member has requested the transfer.

[Regulation 79 amended in Gazette 29 Jun 2001 p. 3092; 28 Jun 2002 p. 3013; 26 May 2006 p. 1928; 13 Apr 2007 p. 1601 and 1629.]

79A.Early release of benefit — severe financial hardship or a compassionate ground

(1)A West State Super Member may apply to the Board for the early release of all or part of the balance in the Member’s west state account —

(a)if the Member is in severe financial hardship; or

(b)on a compassionate ground.

(a)to be in severe financial hardship; or

(b)to satisfy a condition of release on a compassionate ground.

(4)When the Board has made a determination under subregulation (3), it is to pay the Member a benefit of an amount equal to the least of the following —

(a)the amount applied for by the Member;

(b)the amount determined by the Board under subregulation (3);

(c)the greater of —

(i)the balance in the Member’s west state account; and

(ii)the Member’s protected amount.

(5)A Member making an application under subregulation (1) must give to the Board all the information required to enable it to make the determinations required under this regulation.

(6)If a benefit is paid under this regulation to a Member who was a West State Super Member on 30 June 2001 —

(a)the Member’s protected amount is taken to be reduced, on the day on which the benefit is paid, by the amount of the benefit; and

(b)on and after that day, interest under paragraph (a)(ii) of the definition in regulation 50(1) of “protected amount” is to be calculated on the basis of that reduced amount.

(7)In this regulation —

“compassionate ground” and “severe financial hardship” have the same meanings as they have in Part 6 of the SIS Regulations.

[Regulation 79A inserted in Gazette 25 Jun 2004 p. 2231-2; amended in Gazette 26 May 2006 p. 1930; 13 Apr 2007 p. 1624.]

79B.Early release of benefit — phased retirement

(1)Subject to subregulation (1b), a West State Super Member who is at least 55 years of age may request the Board to transfer —

(a)the balance of the Member’s west state account; or

(b)part of the balance of the Member’s west state account,

to another scheme or superannuation fund for the purpose of providing a phased retirement benefit for the Member and the Board is to comply with that request.

[(1a)repealed]

(1b)If a Member makes a request under subregulation (1)(b), the Board may refuse the request if transferring the amount requested would reduce the balance in the Member’s west state account to less than $5 000.

(2)If a Member who transfers an amount under this regulation was a West State Super Member on 30 June 2001 —

(a)the Member’s protected amount is taken to be reduced, on the day on which the amount is transferred, by the amount transferred; and

(b)on and after that day, the interest under paragraph (a)(ii) of the definition of “protected amount” in regulation 50(1) is to be calculated on the basis of that reduced amount.

[Regulation 79B inserted in Gazette 26 May 2006 p. 1919; amended in Gazette 13 Apr 2007 p. 1608, 1624 and 1629.]

80.Payment of death benefits

(1)Subject to subregulation (3), the Board is to pay a West State Super Member’s death benefit to the executor or administrator of the Member’s estate.