Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In this Act, unless the contrary intention appears:
"accumulated basic contributions" , in relation to a person who has ceased to be an eligible employee, means an amount equal to the sum of the basic contributions that have been, or are deemed to have been, paid, or have become payable, by him or her on or after his or her first day of service and the amount of any interest on those contributions together with, in the case of a person who had previously ceased to be an eligible employee on an occasion earlier than his or her first day of service, any amount that, under section 7A, is to be added to the amount of his or her accumulated basic contributions.
"accumulated contributions" , in relation to a person who has ceased to be an eligible employee, means the sum of:
(a) the person's accumulated basic contributions; and
(b) the person's accumulated supplementary contributions (if any);
less, if the person has made an election under section 80B or subsection 136(3A) or if the person's spouse has made an election under subsection 92(1A), the person's surcharge deduction amount.
"accumulated employer contributions" has the meaning given by section 110Q.
"accumulated performance pay employee contributions" , in relation to a person, means the sum of:
(a) an amount equal to the difference between:
(i) the sum of the amounts paid into a declared fund (within the meaning of the Superannuation (Productivity Benefit) Act 1988 ) in respect of the person under paragraph 11(1)(a) of the Superannuation (Productivity Benefit) Alternative Arrangements Declaration No. 6 (Statutory Rules 1993, No. 34); and
(ii) the sum of any amounts deducted by way of charges or fees from those amounts by the trustee of the fund; and
(b) interest on the amount mentioned in paragraph (a).
"accumulated performance pay employer contributions" , in relation to a person, means the sum of:
(a) an amount equal to the difference between:
(i) the sum of the amounts paid into a declared fund (within the meaning of the Superannuation (Productivity Benefit) Act 1988 ) in respect of the person under paragraph 11(1)(b) of the Superannuation (Productivity Benefit) Alternative Arrangements Declaration No. 6 (Statutory Rules 1993, No. 34); and
(ii) the sum of any amounts in the nature of income tax relevant to those amounts and any amounts deducted by way of charges or fees from those amounts by the trustee of the fund; and
(b) interest on the amount mentioned in paragraph (a).
"accumulated supplementary contributions" , in relation to a person who has ceased to be an eligible employee, means an amount equal to the sum of the supplementary contributions that have been, or are deemed to have been, paid, or have become payable, by him or her on or after his or her first day of service and the amount of any interest on those contributions together with, in the case of a person who had previously ceased to be an eligible employee on an occasion earlier than his or her first day of service, any amount that, under section 7A, is to be added to the amount of his or her accumulated supplementary contributions.
"age retirement pension" means pension payable under Division 1 of Part V.
"amount" includes a nil amount.
"approved authority" means:
(a) an authority or other body that is declared by the Minister, by legislative instrument, to be an approved authority for the purposes of this Act and is:
(i) a body corporate incorporated, whether before or after the commencement of this Act, for a public purpose by an Act, regulations made under an Act or a law of a Territory; or
(ii) an authority or body, not being a body corporate, established, whether before or after the commencement of this Act, for a public purpose by, or in accordance with the provisions of, an Act, regulations made under an Act or a law of a Territory; or
(iii) a company or other body corporate incorporated, whether before or after the commencement of this Act, under a law of the Commonwealth or of a State or Territory, being a body corporate in which the Commonwealth has a controlling interest; or
(iv) an authority or body established, whether before or after the commencement of this Act, and whether by or in accordance with the provisions of an Act, regulations made under an Act or a law of a Territory or otherwise, and whether a body corporate or not, being an authority or body which is financed in whole or in substantial part, either directly or indirectly, by moneys provided by the Commonwealth; or
(v) a company or other body corporate incorporated, whether before or after the commencement of this subparagraph, under an Act or a law of a State or Territory, being a company or body corporate in which:
(A) an authority or body referred to in subparagraph (i), (ii), (iii) or (iv), or that is an approved authority because of paragraph (b), has; or
(B) the Commonwealth and one, or more than one, such authority or body together have; or
(C) 2 or more such authorities or bodies together have;
a controlling interest; or
(b) an authority or body that, immediately before the commencement of this Act, was an approved authority for the purposes of the superseded Act other than such an authority or body in relation to which a declaration under subsection (2A) is in force.
"approved medical practitioner" means a medical practitioner approved by CSC for the purposes of this Act.
"approved part-time employee" means:
(a) a part - time employee included in a class of part - time employees declared by the Minister, by notice published in the Gazette , to be an approved class of part - time employees for the purposes of this Act; or
(b) a person who:
(i) is the holder of a statutory office; and
(ii) performs the duties of the office on a part - time basis;
and is included in a class of such persons declared by the Minister, by notice published in the Gazette , to be an approved class of part - time employees for the purposes of this Act.
"APS Agency" means an Agency within the meaning of the Public Service Act.
"ASIC" means the Australian Securities and Investments Commission.
"asking a question" includes making a request (whether oral or in writing) for information.
"associate member" means a person who is entitled to a benefit under section 146MB or 146MC.
"AWOTE" means full - time adult average weekly ordinary time earnings for all persons in Australia.
"basic contributions" means contributions paid or payable under section 45.
"benefit" means pension or other benefit payable under this Act, and:
(a) includes a release authority lump sum (within the meaning of Part IXC) paid in relation to a release authority issued to a person under Subdivision 135 - A in Schedule 1 to the Taxation Administration Act 1953 ; but
(b) does not include a payment made out of the Fund that is required to be made under:
(i) a release authority given to CSC under former section 292 - 410 of the Income Tax Assessment Act 1997 ; or
(ii) a transitional release authority given to the Board under section 292 - 80B of the Income Tax (Transitional Provisions) Act 1997 ; or
(iii) a release authority issued under former item 1 or 2 of the table in subsection 135 - 10(1) in Schedule 1 to the Taxation Administration Act 1953 .
"benefit classification certificate" , in relation to a person, means a certificate in force in respect of the person under section 16.
"Board" has the same meaning as in the Superannuation Act 1990 .
"category 1 deceased pensioner" means a deceased pensioner who:
(a) before his or her death, was entitled to receive age retirement pension or early retirement pension; and
(b) had not elected under section 57AA or 61AB (as the case may be) to be paid that pension at a reduced rate.
"category 2 deceased pensioner" means a deceased pensioner who:
(a) before his or her death, was entitled to receive age retirement pension or early retirement pension; and
(b) had elected under section 57AA or 61AB (as the case may be) to be paid that pension at a reduced rate.
"child" , in relation to a person who has died, means:
(a) a child of the person, including:
(i) an adopted child, an ex - nuptial child, a foster child, a stepchild or a ward, of the person; and
(ii) someone who is a child of the person within the meaning of the Family Law Act 1975 ; or
(b) a child of a spouse of the person, including:
(i) an adopted child, an ex - nuptial child, a foster child, a stepchild or a ward, of the spouse; and
(ii) someone who is a child of the spouse within the meaning of the Family Law Act 1975 .
"commencing day" means 1 July 1976.
"Commissioner" means the Commissioner for Superannuation appointed under section 17, as in force before its repeal by item 183 of Schedule 1 to the Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011 .
"contribution day" means, subject to section 3A, the Thursday that falls on 8 July 1976, and each succeeding alternate Thursday.
"contributions" means basic contributions or supplementary contributions.
"CSC" (short for Commonwealth Superannuation Corporation) has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011 .
"CSS" means the superannuation scheme established by this Act.
"Defence Force Retirement and Death Benefits Act" means the Defence Force Retirement and Death Benefits Act 1973 .
"deferred annuity" has the same meaning as in the SIS Act.
"designated employer" has the meaning given by section 3C.
"early retirement pension" means pension payable under Division 2 of Part V.
"eligible child" , in relation to a person who has died and was, at the time of his or her death, an eligible employee or a retirement pensioner, means a person who:
(a) is a child of the deceased person; and
(b) is a person who:
(i) is under the age of 18 years; or
(ii) has reached the age of 18 years but is under the age of 25 years and is receiving full - time education at a school, college or university; and
(c) immediately before the deceased person's death:
(i) was (except where the person is a child of a spouse of the deceased person, but not of the deceased person) living with the deceased person;
(ii) was, in the opinion of CSC, wholly or substantially dependent upon the deceased person; or
(iii) where the person is a child born after the deceased person's death--would have been, in the opinion of CSC, living with the deceased person or so dependent if the person had been born before the death of the deceased person.
"eligible employee" means:
(a) a person who, immediately before the commencement of this Act, was an employee for the purposes of the superseded Act and has continued to be, and is, such an employee; and
(b) a person who is a permanent employee; and
(c) a person who is a temporary employee and is specified in a direction given under section 11 or 13; and
(d) a person who is the holder of a statutory office and is specified in a direction given under subsection 14(1) in relation to that statutory office; and
(e) a person:
(i) who is a temporary employee; or
(ii) who is the holder of a statutory office to which he or she was appointed on a full - time basis;
and who, immediately before the commencement of the employment by reason of which he or she is such a temporary employee or his or her appointment to that office, was an eligible employee by virtue of another paragraph of this definition or a previous application of this paragraph; and
(ea) a person to whom section 14A of this Act as previously in force applied immediately before that section was repealed; and
(eb) a person who has made an election under section 6A of the Superannuation Act 1990 ; and
(ec) a person included in a class of persons declared by the Minister, by legislative instrument, to be eligible employees for the purposes of this Act; and
(f) a person:
(i) who is a temporary employee; or
(ii) who is the holder of a statutory office;
and to whom, immediately before becoming a temporary employee or the holder of that office, invalidity pension was payable and who is specified in a direction given under subsection 15(1);
but, in relation to a person to whom any of the preceding paragraphs of this definition applies, does not include:
(h) a person to whom the Judges' Pensions Act 1968 applies; or
(i) a person who, immediately before the commencement of this paragraph, was included in a class of persons that, under the regulations in force at that time, were not eligible employees for the purposes of this Act; or
(j) a person included in a class of persons declared by the Minister, by legislative instrument, not to be eligible employees for the purposes of this Act; or
(k) a person who is a member of a scheme for the provision of superannuation benefits conducted by the Health Insurance Commission; or
(l) a person who is eligible for membership of a scheme referred to in paragraph (k), not being a person who:
(i) within the period, or the appropriate period, prescribed by that scheme for electing to become a member of that scheme, requests CSC, in writing, to direct that the person be treated as an eligible employee for the purposes of this Act; or
(ii) at the expiration of the period, or the appropriate period, referred to in subparagraph (i), has not elected to become a member of that scheme; or
(m) a person who, under section 15A, is excluded from this definition.
"eligible roll-over fund" means a fund in respect of which a declaration by the ISC under section 243 of the SIS Act is in force.
"employer component" , in relation to a benefit payable in respect of a person under Part VIAB, means that part of the benefit that is payable because of:
(a) the accumulated performance pay employer contributions of the person; and
(b) if the person's transferable productivity amount was paid to CSC under section 110SL or was paid first to the trustee of another superannuation entity and then an amount in respect of that transferable productivity amount was paid under section 110SL by that trustee to CSC--the person's transferable productivity amount.
"exempt public sector superannuation scheme" has the same meaning as in the SIS Act.
"existing contributor" means a person who is, or has at any time been, a person referred to in paragraph (a) of the definition of eligible employee in this subsection and who, immediately before the commencing day, was a contributor for the purposes of the superseded Act.
"extra spouse's pension" means pension payable under Division 3A of Part VI.
"final annual rate of salary" , in relation to a person who has ceased to be an eligible employee, means:
(a) if paragraph (b), (c) or (d) does not apply in relation to the person--the person's annual rate of salary on his or her last day of service; or
(b) if the annual rate of salary by reference to which his or her final basic contribution (including a final basic contribution of nil) was calculated is higher than the rate specified in paragraph (a)--that higher rate; or
(c) if his or her annual rate of salary was higher than the rate referred to in paragraph (a) or (b) at any time on or after:
(i) the anniversary of his or her birth last preceding his or her last day of service; or
(ii) where, on or after that anniversary, he or she made an election under section 47 in respect of a reduction in his or her annual rate of salary--the date of the election;
that higher rate; or
(d) if the person on his or her last day of service had, or would have had if that last day of service were the anniversary of his or her birth, an imputed annual rate of salary within the meaning of paragraph 47(1)(b) that was higher than the rate mentioned in paragraph (a), (b) or (c)--that imputed annual rate of salary.
"final basic contribution" , in relation to a person who has ceased to be an eligible employee, means the fortnightly basic contribution payable by him or her on the contribution day last preceding his or her last day of service, or, if his or her last day of service is a contribution day, payable by him or her on his or her last day of service.
"first day of service" , in relation to a person who is, or has ceased to be, an eligible employee, means:
(a) except where paragraph (b) applies--the day on which he or she became an eligible employee; or
(b) where the person has become an eligible employee on more than 1 occasion--the day on which he or she last became an eligible employee.
"fortnightly rate of salary" , in relation to an eligible employee, means an amount equal to one - twenty - sixth of the amount of his or her annual rate of salary.
"Fund" or Superannuation Fund means the CSS Fund established by this Act.
Note: From 1 July 2011, the CSS Fund is vested in CSC.
"Fund accumulated employer contributions" , in relation to a person, means the person's accumulated employer contributions less any part of them that is:
(a) a notional interim benefit of the person within the meaning of Part VIA; or
(b) interest on that benefit.
"industrial award" means an industrial award, determination or agreement made, approved, lodged or registered under a law of the Commonwealth, a State or a Territory.
"interest" includes negative or zero interest, and accruing , when used in relation to interest, has a corresponding meaning.
"invalidity pension" means pension payable under Division 4 of Part V, other than partial invalidity pension.
"invest" means expend moneys with a view to obtaining a present or future financial return (whether by way of income, profit or otherwise).
"last day of service" , in relation to a person who has ceased to be an eligible employee, means:
(a) except where paragraph (b) applies--the day on which he or she so ceased; or
(b) where the person has ceased to be an eligible employee on more than 1 occasion--the day on which he or she last so ceased.
"late short-term marital or couple relationship" , in relation to a deceased retirement pensioner, means a marital or couple relationship between the pensioner and his or her spouse that began:
(a) less than 3 years before the pensioner's death; and
(b) after the pensioner became a retirement pensioner and had reached the age of 60 years.
"legal personal representative" has the same meaning as in the SIS Act.
"marital or couple relationship" has the meaning given by section 8A.
"maximum retiring age" , in relation to a person who is, or has been, an eligible employee, means the age of 65 years or such lesser age as, under the regulations, is the maximum retiring age applicable to him or her or a class of persons in which he or she is, at the relevant time, included.
"minimum retiring age" means:
(a) in relation to a person who is an eligible employee:
(i) unless subparagraph (ii) applies--the age of 55 years; or
(ii) if another age is applicable under the terms and conditions of employment or appointment of the person--the other age; or
(b) in relation to a person who is no longer an eligible employee:
(i) unless subparagraph (ii) applies--the age of 55 years; or
(ii) if another age was applicable under the terms and conditions of employment or appointment of the person immediately before the person last ceased to be an eligible employee--the other age.
"MSB Act" means the Military Superannuation and Benefits Act 1991 .
"notional interest" includes negative or zero notional interest.
"orphan pension" means pension payable under Division 4 of Part VI.
"partial invalidity pension" means pension payable under section 77 or 78.
"partially dependent child" , in relation to a person who has died and was, at the time of his or her death, an eligible employee or a retirement pensioner, means a person:
(a) who is a child (other than an eligible child) of the deceased person; and
(b) to whom either of the following applies:
(i) the person is under the age of 18 years;
(ii) the person has reached the age of 18 years but is under the age of 25 years and is receiving full - time education at a school, college or university; and
(c) to or in respect of whom, immediately before the deceased person's death, the deceased person was voluntarily making, or required by a court to make, regular maintenance payments.
"partner" : a person is the partner of another person if the two persons have a relationship as a couple (whether the persons are the same sex or different sexes).
"pension" means any pension payable under this Act.
"pension pay day" means the Thursday that falls on 1 July 1976, and each succeeding alternate Thursday.
"pensioner" means a person who is entitled to pension under this Act.
"period of contributory service" , in relation to a person who has ceased to be an eligible employee, means a period equal to the period (the period of actual service ) beginning on the person's first day of service and ending on the person's last day of service (less any part of the period of actual service that is:
(a) a period of leave of absence in respect of which subsection 51(1) applies to the person; or
(b) a period of absence from duty in respect of which subsection 51A(1) of the Superannuation Act 1976 as in force before 1 July 1990 applies to the person; or
(c) a period that is taken, under subsection 51A(5) of the Superannuation Act 1976 as in force on and after 1 July 1990, to be a non - contributory period of service for the person; or
(d) a period in respect of which the person was not required or permitted to pay contributions because of subsection 3(3); or
(e) a period in respect of which benefits did not accrue to the person because of section 55A);
together with, if the person had previously ceased to be an eligible employee on an occasion earlier than his or her first day of service, any period that, under section 8, is to be added to his or her period of contributory service.
"period of prospective service" , in relation to a person who, before attaining the age of 65 years or, if his or her maximum retiring age is less than 65 years, before attaining his or her maximum retiring age, ceases to be an eligible employee by reason of having been retired on the ground of invalidity or by reason of death, means the aggregate of:
(a) his or her period of contributory service; and
(b) the period commencing on the day immediately following his or her last day of service and ending on the day on which he or she will, or but for his or her death, would, attain the age of 65 years or his or her maximum retiring age, whichever is the earlier.
"permanent employee" means a person employed in a permanent capacity by the Commonwealth or by an approved authority, but does not include:
(a) a part - time employee who is not an approved part - time employee; or
(b) a person who is engaged or appointed for employment outside Australia only, not being a person who is included in a class of persons approved by the Minister, in writing, for the purposes of this definition.
"plus" has a meaning affected by subsection (9).
"profit" includes capital profit.
"PSS Fund" has the same meaning as in the Superannuation Act 1990 .
"Public Sector Superannuation Scheme" has the same meaning as in the Superannuation Act 1990 .
"Public Service Act" means the Public Service Act 1999 .
"re-employed former contributor with preserved rights" has the meaning given by section 4B.
"regulated superannuation fund" has the same meaning as in the SIS Act.
"relevant industrial organization" means an organization the members, or a substantial proportion of the members, of which are eligible employees.
"retirement pensioner" means:
(a) a person to whom age retirement pension, early retirement pension or invalidity pension is payable; or
(b) a person who has ceased to be an eligible employee and has made an election under section 110T.
"Rules for the administration of the Public Sector Superannuation Scheme" means the rules for the administration of that scheme set out in the Schedule to the deed by which that scheme was established.
"Rules for the administration of the Superannuation (1990) Scheme" means the rules for the administration of that scheme set out in the Schedule to the deed by which that scheme was established.
"SIS Act" means the Superannuation Industry (Supervision) Act 1993 and, except in a reference to a particular provision of that Act, includes the regulations in force under that Act.
"spouse" has a meaning affected by section 8B.
"spouse's pension" means pension payable under Division 1, 2 or 3 of Part VI.
"statutory office" means an office established by an Act, by regulations made under an Act or by a law of a Territory, or an office specified in the regulations as an office that is a statutory office for the purposes of this Act.
"stepchild" : without limiting who is a stepchild of a person for the purposes of this Act, someone who is a child of a partner of the person is the stepchild of the person, if he or she would be the person's stepchild except that the person is not legally married to the partner.
"sum" has a meaning affected by subsection (9).
"superannuation entity" has the same meaning as in the SIS Act.
"superannuation guarantee top-up benefit" means benefit payable under section 110SE.
"superseded Act" means the Superannuation Act 1922 .
"supplementary contributions" means contributions paid or payable under section 48.
"surcharge debt account" , in relation to a person, means the surcharge debt account kept for the person by CSC under section 16 of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 .
"surcharge deduction amount" , in relation to a person to or in respect of whom benefits become payable under this Act, means the surcharge deduction amount that is specified in the determination made by CSC, under section 80A, in relation to the person.
"temporary employee" means a person employed, otherwise than in a permanent capacity, by the Commonwealth or by an approved authority, but does not include:
(c) a part - time employee who is not an approved part - time employee; or
(d) a person who is engaged or appointed for employment outside Australia only, not being a person who is included in a class of persons approved by the Minister, in writing, for the purposes of this definition.
"total" has a meaning affected by subsection (9).
"transferable productivity amount" , in relation to a person whose continuing contributions (within the meaning of the Superannuation (Productivity Benefit) Act 1988 ) are, or were, held in a declared fund (within the meaning of that Act), means the sum of:
(a) an amount equal to the difference between:
(i) the sum of the continuing contributions paid into the declared fund; and
(ii) the sum of any amounts in the nature of income tax relevant to those contributions and any amounts deducted by way of charges or fees from those contributions by the trustee of the declared fund; and
(b) interest on the amount mentioned in paragraph (a).
"Trustee" has the same meaning as trustee has in the Superannuation Act 1990 .
(1AA) The regulations may make provision for modifying this Act, or a provision of this Act specified in the regulations, in the application of this Act or that provision to and in relation to a person to whom paragraph (ec) of the definition of eligible employee applies or has applied or to and in relation to a prescribed class of persons to whom that paragraph applies or has applied.
(1A) A declaration made for the purposes of paragraph (ec) of the definition of eligible employee in subsection (1) may be expressed to have taken effect from and including a day specified in the declaration, being a day earlier than the day on which the declaration is signed but, subject to subsection (1B), not earlier than 12 months before the day on which the declaration is signed.
Note: The day of effect may be a day earlier than the day on which paragraph (ec) commenced (see subsection (1BC)).
(1B) If, before a declaration is made for the purposes of paragraph (ec) of the definition of eligible employee in subsection (1), contributions were accepted from, or in respect of, a person to whom the declaration applies, the declaration may be expressed to have taken effect from and including the earliest day on which contributions were so accepted.
Note: The day of effect may be a day earlier than the day on which paragraph (ec) commenced (see subsection (1BC)).
(1BA) A declaration made for the purposes of paragraph (j) of the definition of eligible employee in subsection (1) may be expressed to have taken effect from and including a day specified in the declaration, being a day earlier than the day on which the declaration is signed but not earlier than 1 July 2003, if, and only if, there is no person to whom the declaration applies:
(a) who was treated as an eligible employee on or after the specified day; or
(b) from, or in respect of, whom contributions were accepted on or after the specified day.
(1BB) A declaration that is expressed, in accordance with subsection (1A), (1B) or (1BA), to have taken effect from and including a day earlier than the day on which the declaration was signed, is taken to have had effect accordingly.
(1BC) To remove any doubt, a declaration made for the purposes of paragraph (ec) of the definition of eligible employee in subsection (1) may be expressed, to the extent permitted under subsection (1A) or (1B), to have taken effect from and including a day (the effective day ) earlier than the day on which that paragraph commenced. If a declaration is so expressed, it is taken to have had, before the day on which that paragraph commenced, the effect that the declaration would have had if that paragraph had been in force from and including the effective day.
(1BD) Despite anything in regulations made for the purposes of paragraph 44(2)(b) of the Legislation Act 2003 , section 42 (disallowance) of that Act applies to a declaration made for the purposes of paragraph (ec) or (j) of the definition of eligible employee in subsection (1) of this section.
(1C) For the purposes of this Act, to remove any doubt:
(a) a payment of a pension or benefit is taken to be permitted under the SIS Act if:
(i) the payment is permitted by that Act as modified under section 332 of that Act; or
(ii) the payment is authorised by an exemption granted by the Commissioner under that Act; and
(b) a benefit is taken to be dealt with in accordance with the SIS Act if:
(i) it is dealt with in accordance with that Act as modified under section 332 of that Act; or
(ii) it is dealt with in accordance with an exemption granted by the Commissioner under that Act.
(2A) If an authority or body referred to in paragraph (b) of the definition of approved authority in subsection (1) becomes a body:
(a) not operating for a public purpose under an Act, regulations made under an Act or a law of a Territory; and
(b) in which none of the following has a controlling interest, namely:
(i) the Commonwealth;
(ii) an authority or other body mentioned in paragraph (a) of that definition;
(iii) the Commonwealth together with one or more such authorities or bodies;
(iv) such an authority or body together with one or more other such authorities or bodies;
the Minister, for the purposes of paragraph (b), may, by legislative instrument, declare that the body is not an approved authority for the purposes of this Act.
(3) If a person ceases to be an eligible employee and, immediately after so ceasing, again becomes an eligible employee:
(a) the person is taken, for the purposes of this Act, other than paragraph (b), not to have so ceased; but
(b) the person is not required or permitted to pay contributions in respect of the period between the time when the person ceased to be an eligible employee and the time when the person again becomes an eligible employee.
(4) A reference in this Act to a person who has ceased to be an eligible employee shall, unless the contrary intention appears, be read as including a reference to a person who has ceased to be an eligible employee by reason of death.
(5) A person who is or becomes employed by the Commonwealth or by an approved authority shall not be taken, for the purposes of this Act, to be employed otherwise than in a permanent capacity by reason only that his or her appointment was or is on probation and has not been confirmed.
(5AA) For the purposes of this Act, a person who was at any time before the commencement of this subsection, or is, a member of the Australian Capital Territory Fire Brigade (other than the Fire Commissioner or the Deputy Fire Commissioner) pursuant to an appointment made under the Fire Brigade (Administration) Act 1974 of the Australian Capital Territory is taken:
(a) if the person was appointed, and ceased to hold office under the appointment, before 11 May 1989--to have been employed by the Commonwealth at all times from the time of his or her appointment or the commencement of this Act, whichever was the later, until the time when he or she ceased to hold office under the appointment; or
(b) if the person was appointed before 11 May 1989 and did not cease to hold office under the appointment before that day:
(i) to have been employed by the Commonwealth at all times from the time of his or her appointment or the commencement of this Act, whichever was the later, until the time immediately before that day; and
(ii) to have been or to be employed by the Australian Capital Territory at all times on and after that day until he or she ceased or ceases to hold office under the appointment; or
(c) if the person was appointed on or after 11 May 1989--to have been or to be employed by the Australian Capital Territory at all times from and including the time of his or her appointment until he or she ceased or ceases to hold office under the appointment.
(5A) For the purposes of this Act, an AFP employee (within the meaning of the Australian Federal Police Act 1979 ) shall be deemed to be employed by the Commonwealth.
(6) Where a person is a director of a company or other body corporate incorporated, whether before or after the commencement of this Act, under a law of the Commonwealth or of a State or Territory, being a company or other body that is an approved authority, the person shall, for the purposes of this Act, be deemed to be employed by the company or other body.
(7) A reference in this Act, by number, to a provision of the superseded Act shall be read as a reference to that provision as re - numbered by section 78 of the Superannuation Act 1959.
(8) A reference in this Act to a medical examination by a medical practitioner does not include a reference to a medical examination by a person other than a person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners unless:
(a) the medical examination is made in a place that is not in Australia or an external Territory; and
(b) the person is registered or licensed as a medical practitioner under a law of that place that provides for the registration or licensing of medical practitioners.
(9) If:
(a) a provision of this Act involves the calculation of a sum (whether the expression "sum", "total", "plus" or any other expression is used); and
(b) the calculation involves negative interest or negative notional interest; and
(c) apart from this subsection, the sum would be less than zero;
the sum is taken to be zero.