Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Where an eligible employee is or becomes liable to contribute under the Defence Force Retirement and Death Benefits Act or the MSB Act, his or her liability to make contributions under this Act is deferred until, for any reason (including death):
(a) he or she ceases (otherwise than by reason of the operation of section 18 of the Defence Force Retirement and Death Benefits Act) to be liable to contribute under that Act; or
(b) he or she ceases to be an eligible employee;
whichever first occurs, but, upon his or her so ceasing to be liable or so ceasing to be an eligible employee, the amount of the deferred contributions shall be paid to CSC.
(2) Subsection (1) does not apply to an eligible employee who, immediately before becoming liable to contribute under the Defence Force Retirement and Death Benefits Act or the MSB Act, is entitled to retirement pay or pension (as the case requires) under that Act or pension under the Defence Forces Retirement Benefits Act 1948 or that Act as amended and in force from time to time or under any other Act that relates to retirement benefits for members of the Defence Force and modifies or affects the provisions of the Defence Forces Retirement Benefits Act 1948 or that Act as amended and in force from time to time.
(3) Subsection (1) does not apply, and shall be deemed never to have applied, to an eligible employee who, upon ceasing to be liable to contribute under the Defence Force Retirement and Death Benefits Act, becomes entitled to retirement pay under section 23 of that Act.