Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Where:
(a) a person dies on or after 12 June 1978 while entitled to a retiring allowance (whether or not the retiring allowance is immediately payable); and
(b) the deceased person is not survived by a spouse to whom an annuity is payable under section 19 and no benefits are payable in respect of a child or children of the deceased person or of a former spouse of the deceased person;
there is payable to the personal representative of the deceased person the amount (if any) by which the greater of the following:
(c) the sum of:
(i) the contributions paid by the deceased person; and
(ii) the Commonwealth supplement in relation to the deceased person;
(d) the superannuation guarantee safety - net amount in relation to the deceased person;
exceeds the sum of any benefits under this Act paid to, or accrued due to, the deceased person before the death of that person.
(1A) If the amount referred to in paragraph (1)(c) is equal to the amount referred to in paragraph (1)(d), subsection (1) has effect as if the amount referred to in paragraph (1)(c) were greater than the amount referred to in paragraph (1)(d).
(1B) If:
(a) on or after the commencement of this subsection, a person dies while entitled to a parliamentary allowance; and
(b) the deceased person is not survived by a spouse to whom an annuity is payable under section 19; and
(c) no benefits are payable in respect of a child or children of the deceased person or of a former spouse of the deceased person;
an amount of benefit worked out under subsection (1C) is payable to the personal representative of the deceased person.
(1C) The amount of the benefit referred to in subsection (1B) is:
(a) if paragraph (b) does not apply--the amount by which the greater of the following:
(i) the sum of the contributions paid by the deceased person and the Commonwealth supplement in relation to him or her;
(ii) the superannuation guarantee safety - net amount in relation to the person;
exceeds the sum of any benefits under this Act paid to, or accrued due to, the person before his or her death; or
(b) if the deceased person's surcharge debt account is in debit when a benefit under this section becomes payable in respect of the person--an amount equal to the difference between:
(i) the amount referred to in (a); and
(ii) the person's surcharge deduction amount.
(1D) If the amount referred to in subparagraph (1C)(a)(i) ( first amount ) is equal to the amount referred to in subparagraph (1C)(a)(ii), subsection (1C) has effect as if the first amount were the greater of those 2 amounts.
(2) Where:
(a) a person dies on or after 12 June 1978 while entitled to a parliamentary allowance or while entitled to a retiring allowance (whether or not the retiring allowance is immediately payable); and
(b) the greater of the following:
(i) the sum of:
(A) the contributions paid by the deceased person; and
(B) the Commonwealth supplement in relation to the deceased person;
(ii) the superannuation guarantee safety - net amount in relation to the deceased person;
exceeds the sum of any benefits under this Act:
(iii) paid to, or accrued due to, the deceased person before the death of that person; or
(iv) paid or payable to:
(A) a spouse of the deceased person; or
(B) a child or children of the deceased person or of a spouse, or former spouse, of the deceased person;
an amount equal to the excess is payable to the personal representative of the deceased person.
(2A) If the amount referred to in subparagraph (2)(b)(i) is equal to the amount referred to in subparagraph (2)(b)(ii), paragraph (2)(b) has effect as if the amount referred to in subparagraph (2)(b)(i) were greater than the amount referred to in subparagraph (2)(b)(ii).
(3) In this section, child has the same meaning as in section 19AA.