Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section has effect except as otherwise provided by this Act, the Superannuation Act 1959 or the Superannuation Act 1963 .
(2) Subject to subsections (2A), (3), (4) and (5), the Commonwealth shall pay to the Fund an amount equal to five - sevenths of each payment of pension.
(2A) The Commonwealth shall pay to the Fund an amount equal to each payment of pension that is made in respect of non - contributory units of pension.
(3) Subject to subsections (4) and (5), in the case of a unit of pension for which contributions were made at a rate applicable to an age younger than the contributor's age at the date on which he commenced to make those contributions, the Commonwealth shall pay to the Fund an amount equal to the following proportion of each payment of pension in respect of that unit, that is to say,
where:
"A" is the rate of contributions applicable to the age of the contributor at the date upon which he commenced to pay contributions; and
"B" is the rate of contributions at which contributions were actually made.
(4) Where:
(a) a contributor referred to in subsection (1) of section 46; or
(b) a pensioner referred to in subsection (1) of section 47;
was entitled to make an election under section 26 but did not make such an election, the Commonwealth shall pay to the Fund, in respect of each payment of pension to his widow in respect of each unit of pension for which he was contributing immediately before 14 December 1959, the sum of:
(c) the amount that the Commonwealth would have paid if the contributor had made an election under section 26; and
(d) an amount equal to five - sevenths of the amount by which the pension payable to the widow in respect of each of those units is increased by reason of the contributor not having made such an election.
(5) Where a pension becomes payable under section 47 to the widow of a pensioner who became entitled to a pension on or before 14 December 1959, the Commonwealth shall pay to the Fund an amount equal to the sum of:
(a) the amount that would have been payable by the Commonwealth to the Fund in respect of each payment of pension to the widow if the Superannuation Act 1959 had not been enacted; and
(b) the amount by which each payment of pension to the widow is increased by reason of the enactment of that Act.
(6) Subsections (2A), (3), (4) and (5) do not apply in respect of a payment of pension in respect of a child.
(7) Where a payment of pension is made in respect of a child and the rate of the pension is, in accordance with subsection (5) of section 46, subsection (5) of section 47, or subsection (2) of section 48, determined in whole or in part by reference to the pension that would, but for her death or divorce, have been payable to the widow or wife referred to in whichever of those subsections is applicable, the Commonwealth shall, in lieu of any other amount payable by the Commonwealth to the Fund under subsection (2) of this section in respect of the payment of pension, pay to the Fund, in respect of the payment of pension, an amount determined in accordance with the formula:
where:
"A" is five - sevenths of the amount that would have been the amount of that payment of pension if the pension had been payable at the rate of $208 per annum.
"B" is the amount that, if the widow or the wife had survived or had not been divorced and a payment of pension had been made to her by virtue of subsection (1) of section 46 or subsection (1) of section 47, as the case may be, for the same period as the period for which the payment of pension in respect of the child was made, would have been payable by the Commonwealth to the Fund in respect of the payment of pension to the widow or wife; and
"C" is the number that, in relation to the pension payable in respect of the child, is the divisor for the purposes of subsection (5) of section 46, subsection (5) of section 47, or subsection (2) of section 48, whichever subsection is applicable.
(8) The preceding provisions of this section do not have effect on and after 1 July 1976.