Commonwealth Consolidated Acts

SUPERANNUATION ACT 1976 - SECT 157

  (1)   Notwithstanding anything contained in this Act, where an election under this Act is made by a person after the expiration of the period allowed by or under this Act for the making of the election, and CSC is satisfied that in all the circumstances of the case it is desirable that the election should be recognized, CSC may direct that the election be treated as if it had been made within the period allowed and the election shall have effect accordingly.

  (2)   Where a person who is entitled to make an election under a provision of this Act is, by reason of physical or mental incapacity, unable to make that election, CSC may, if it thinks it proper to do so, allow such other person as CSC thinks appropriate to make the election within such period as CSC allows, and, where the election is made by that other person, the election shall, for the purposes of this Act, be deemed to have been made by the first - mentioned person, and has effect accordingly.

  (2A)   Subject to subsection   (2B), where a person who is entitled to make an election under a provision of this Act, or a declaration under section   244, dies, without making such an election or declaration, before the end of the period (in this subsection called the given period ) within which the election could have been made:

  (a)   if the person is survived by a spouse--the spouse may make such an election within the given period or such longer period as CSC allows; or

  (b)   if:

  (i)   the person is not survived by a spouse; or

  (ii)   the person is survived by a spouse but the spouse dies without making such an election or declaration;

    and the person is survived by an eligible child or eligible children--a person authorised by CSC for the purposes of this subsection may make such an election or declaration within the given period or such longer period as CSC allows;

and, in that case, this Act has effect as if the election or declaration had been made by the first - mentioned person.

  (2B)   Subsection   (2A) does not apply in respect of an election under section   110T.

  (3)   Where:

  (a)   a person makes an election (whether before or after the commencement of this subsection) under section   62, 64, 68, 69, 71, 72, 76A, 83, 84, 86, 87, 92, 128, 137 or 139A;

  (b)   the person who made the election, or another person (being a person who is prescribed or included in a prescribed class of persons), makes an application to CSC not later than 3 months after the day on which the election is made or the day on which this subsection comes into operation, whichever is the later, or within such further period as CSC, in special circumstances, allows, requesting that CSC cancel the election; and

  (c)   CSC, having regard to such matters (if any) as are prescribed and such other matters as it considers relevant, is satisfied that the election should be cancelled;

CSC may direct that the election shall be cancelled and, if it so directs, this Act has effect as if the election had not been made.

  (4)   If:

  (a)   a person makes an election under section   146C, 146E or 146G; and

  (b)   no payment has been made in accordance with the election; and

  (c)   CSC, having regard to:

  (i)   such matters (if any) as are prescribed; and

  (ii)   such other matters as it considers relevant;

    is satisfied that the election should be cancelled;

CSC may direct that the election is to be cancelled and, if it so directs, this Act has effect as if the election had not been made.