(1) Subject to subsection ( 2), where an application is made for a superannuation order in respect of a person, the court must, if satisfied that the offence to which the application relates is a corruption offence, by order, declare:
(a) that the person was convicted of a corruption offence; and
(b) that this Part applies in relation to the rights of, and benefits paid or payable to or in respect of, the person under any superannuation scheme.
(2) Where a person is, because of paragraph 6(1)(b), to be taken to have been convicted of an offence, a court must not make a superannuation order in relation to the person unless the court is also satisfied, on the balance of probabilities, that the person has absconded and:
(a) the person has been committed for trial for the offence; or
(b) the court is satisfied, having regard to all the evidence before it, that a reasonable jury, properly instructed, could lawfully find the person guilty of the offence.
(3) Where:
(a) employer contributions or benefits made or payable by the Commonwealth or a Commonwealth authority in respect of the person under any superannuation scheme for any period of employment (not just a period during which the offence was committed) have been paid into, and are held in, a fund under the scheme; and
(b) the person would, but for subsection 21(1), become entitled, subject to and in accordance with the scheme, to the benefit, or to a benefit attributable to the employer contributions, as the case may be;
the court must:
(c) work out, and specify in the superannuation order, the amount that it thinks reflects the value of the sum of those contributions or benefits as at the day on which the order is made, plus the interest on those contributions or benefits accrued under the scheme before that day; and
(d) include in the superannuation order an order that the amount so specified be paid to the Commonwealth or Commonwealth authority, whichever the court considers appropriate.
(4) Where any benefits have been paid to the person under any superannuation scheme (whether before, on or after the commencing day), the court must:
(a) specify in the superannuation order the amount worked out using the formula:
where:
"AB" (amount of benefits ) is the amount that the court thinks reflects the value of the sum of the benefits paid by the Commonwealth or Commonwealth authority to the person under the scheme for any period of employment (not just a period during which the offence was committed) as at the day on which the order is made.
"EC" (employee contributions ) is the amount that the court thinks is equal to the part of AB that is attributable to the sum of the employee contributions paid under the scheme by the person as at that day plus the interest on those contributions accrued under the scheme before that day; and
(b) include in the superannuation order an order that the person pay the amount so specified to the Commonwealth or Commonwealth authority, whichever the court considers appropriate.
(5) For the purposes of subsection ( 4), the value of an amount of employer contributions or benefits, and of accrued interest, is their value worked out having regard to any decline in the purchasing power of money between the day on which the contributions or benefits were made or paid, or the interest accrued, as the case may be, and the day as at which their value must be worked out.
(6) The DPP must give written notice of a superannuation order to the person's superannuation authority.