SUPERANNUATION REGULATIONS 1986

NORTHERN TERRITORY OF AUSTRALIA SUPERANNUATION REGULATIONS 1986 As in force at 7 April 2023 Table of provisions 1 Citation ............................................................................................ 1 2 Commencement .............................................................................. 1 4 Public authorities ............................................................................. 1 5 Approved allowances ...................................................................... 1 7 Release of amounts to pay tax debts .............................................. 3 8 Time limits for applications for review of decisions .......................... 3 Schedule Public authorities ENDNOTES -- 1 of 10 -- -- 2 of 10 -- NORTHERN TERRITORY OF AUSTRALIA ____________________ As in force at 7 April 2023 ____________________ SUPERANNUATION REGULATIONS 1986 Regulations under the Superannuation Act 1986 1 Citation These Regulations may be cited as the Superannuation Regulations 1986. 2 Commencement These Regulations shall come into operation on the commencement of the Superannuation Act 1986. 4 Public authorities For paragraph (b) of the definition public authority in section 3(1) of the Act, the authorities and bodies listed in the Schedule are classified as public authorities. 5 Approved allowances (1) For the purpose of the definition of approved allowance in rule 1 of the Rules, the following are to be regarded as part of a member's contribution salary at the member's entry date or annual review date: (a) an allowance which is automatically included in contribution salary if payable to a member at that date which is: (i) paid in recognition of a particular skill, qualification or level of proficiency; or (ii) payable as compensation for a loss of salary or wages incurred by the member while the member is undergoing a course of training for the purpose of promotion to another office; or (iii) a Northern Territory allowance (at the rate received); or (iv) payable in respect of housing or quarters while the member holds a particular office or performs particular duties or work; -- 3 of 10 -- Superannuation Regulations 1986 2 (b) subject to subregulation (2), an allowance which is conditionally included in the member's contribution salary if payable at that date, which is: (i) payable for the member being in charge of staff, equipment or premises, or for particular administrative responsibilities, or by reason that the member is required to perform a special function as part of the member's duties or work; or (ii) payable as compensation for the physical hardship or discomfort associated with the duties or work the member is required to perform; or (iii) payable by reason that the member is liable to be called upon at any time during which the member is off duty; or (iv) payable in lieu of payments for overtime or other extra duty work; or (v) payable for shift work, being an allowance equal to so much of the member's salary or wages as is payable under the terms and conditions of the member's employment, solely by reason of the member performing work or duties during specified hours that are, under those terms and conditions of employment, normal hours of duty for the eligible employee; or (vi) payable by reason that the member temporarily performs the whole or part of the duties of an office of higher classification than the classification of the office occupied by the member; or (vii) an industry allowance payable to the member. (2) For the purposes of subregulation (1)(b), and of the definition of approved allowance in rule 1 of the Rules, an allowance shall not be regarded as having been or likely to be received in regular payments unless it is paid or is payable for not fewer than 75% of the pay periods in the 12 months immediately before or after the entry date or the relevant annual review date, as the case may be. (3) For the purposes of subregulation (1)(b), and of the definition approved allowance in rule 1 of the Rules, where the amount of the allowance paid or payable to a member: (a) does not vary from pay period to pay period (except because of general increases in salary or arbitration decisions) – the member's contribution salary, as determined at the member's entry date or annual review date, is taken to include the -- 4 of 10 -- Superannuation Regulations 1986 3 amount of the allowance paid or payable at that date, expressed as an annual rate or amount; and (b) may vary from pay period to pay period (for example, in the case of a shift allowance) – the member's contribution salary, as determined at the member's entry date or annual review date, is taken to include the amount paid or due to the member in the 12 months preceding that date. (4) For the purposes of subregulation (3)(b), a payment in lieu of a shift allowance otherwise likely to have been received by a member during a period of leave is to be regarded as a shift allowance. 7 Release of amounts to pay tax debts For section 45DA of the Act, definition release authority, the following provisions of Commonwealth Acts are prescribed: (a) Division 131 of Schedule 1 to the Taxation Administration Act 1953 (Cth); (b) Division 135 of Schedule 1 to the Taxation Administration Act 1953 (Cth). Notes for regulation 7 1 Division 131 relates to release of excess concessional contributions, excess non-concessional contributions, assessments of Division 293 tax and first home saver superannuation accounts. See also Division 291 of the Income Tax Assessment Act 1997 (Cth). 2 Division 135 relates to the release of amounts to pay Division 293 tax. See also Division 293 of the Income Tax Assessment Act 1997 (Cth) and the Superannuation (Sustaining the Superannuation Contribution Concession) Imposition Act 2013 (Cth). 8 Time limits for applications for review of decisions (1) For section 49C(2)(a)(ii) of the Act, the time within which an application for review of a reviewable decision (the original decision) must be made is: (a) if the decision relates to a death benefit – 30 days after the original decision was made; or (b) if the decision relates to a invalidity retirement benefit – 2 years after the original decision was made; or (c) otherwise – 12 months after the original decision was made. -- 5 of 10 -- Superannuation Regulations 1986 4 (2) For section 49G(2)(a) of the Act, the time within which an application for review of the decision of the Commissioner under section 49E (the decision on review) must be made is: (a) if the decision relates to a death benefit – 30 days after the decision on review was made; or (b) if the decision relates to a invalidity retirement benefit – 2 years after the decision on review was made; or (c) otherwise – 12 months after the original decision was made. (3) The Tribunal may allow a longer period within which an application for review may be made under subregulation (2)(a) or (c). (4) However, the Tribunal may do so for subregulation (2)(a) only if satisfied that the Commissioner failed to comply with section 49F of the Act. (5) In this regulation: invalidity retirement benefit means a benefit payable under one of the following: (a) rule 10 of the Rules; (b) section 45Q of the Act; (c) section 22 of the Legislative Assembly Members' Pensions Act 1979; (d) clause 6(1)(b) of the instrument establishing the NTSS Scheme. -- 6 of 10 -- Schedule Public authorities Superannuation Regulations 1986 5 Schedule Public authorities regulation 4 1 Australian Health Practitioner Regulation Agency Health Practitioner Regulation National Law (NT) 2 Batchelor Institute of Indigenous Tertiary Education Batchelor Institute of Indigenous Tertiary Education Act 1999 3 Charles Darwin University Charles Darwin University Act 2003 4 Menzies School of Health Research Menzies School of Health Research Act 1985 5 Board of the Museum and Art Gallery of the Northern Territory Museum and Art Gallery of the Northern Territory Act 2014 6 Northern Territory Legal Aid Commission Legal Aid Act 1990 7 Power and Water Corporation Power and Water Corporation Act 1987 8 Power Generation Corporation Power Generation Corporation Act 2014 9 Power Retail Corporation Power Retail Corporation Act 2014 -- 7 of 10 -- ENDNOTES Superannuation Regulations 1986 6 ENDNOTES 1 KEY Key to abbreviations amd = amended od = order app = appendix om = omitted bl = by-law pt = Part ch = Chapter r = regulation/rule cl = clause rem = remainder div = Division renum = renumbered exp = expires/expired rep = repealed f = forms s = section Gaz = Gazette sch = Schedule hdg = heading sdiv = Subdivision ins = inserted SL = Subordinate Legislation lt = long title sub = substituted nc = not commenced 2 LIST OF LEGISLATION Superannuation Regulations (SL No. 36, 1986) Notified 1 October 1986 Commenced 1 October 1986 (r 2, s 2 Superannuation Act 1986 (Act No. 38, 1986) and Gaz S70, 1 October 1986, p 2) Statute Law Revision Act 1987 (Act No. 9, 1987) Assent date 27 May 1987 Commenced 27 May 1987 Statute Law Revision Act 1988 (Act No. 66, 1988) Assent date 22 December 1988 Commenced 22 December 1988 Amendment of the Superannuation Regulations (SL No. 13, 1989) Notified 12 July 1989 Commenced 12 July 1989 Amendment of Superannuation Regulations (SL No. 26, 1998) Notified 1 July 1998 Commenced 1 July 1998 (r 1, s 2 Housing Amendment Act 1998 (Act No. 44, 1998) and Gaz S28, 1 July 1998, p 1) Amendment of Superannuation Regulations (SL No. 55, 1998) Notified 23 December 1998 Commenced 23 December 1998 (r 1, s 2 Darwin Port Authority Amendment Act 1998 (Act No. 80, 1998) and Gaz S37, 1 September 1999) Statute Law Revision Act (No. 2) 2004 (Act No. 54, 2004) Assent date 15 September 2004 Commenced 27 October 2004 (Gaz G43, 27 October 2004, p 3) -- 8 of 10 -- ENDNOTES Superannuation Regulations 1986 7 Statute Law Revision Act 2005 (Act No. 44, 2005) Assent date 14 December 2005 Commenced 14 December 2005 Northern Territory Tourist Commission Amendment Act 2006 (Act No. 4, 2006) Assent date 8 March 2006 Commenced 12 April 2006 (Gaz G15, 12 April 2006, p 2) Law Reform (Work Health) Amendment Act 2007 (Act No. 30, 2007) Assent date 12 December 2007 Commenced 1 July 2008 (Gaz S29, 25 June 2008) Superannuation Amendment Regulations 2010 (SL No. 6, 2010) Notified 26 May 2010 Commenced 26 May 2010 Superannuation Amendment Regulations 2011 (SL No. 9, 2011) Notified 13 April 2011 Commenced 13 April 2011 (r 2, s 2 Superannuation Legislation Amendment Act 2010 (Act No. 42, 2010) and Gaz S13, 14 March 2011) (These Regulations were expressed to commence on 15 March 2011. However, they were not notified in the Gazette until 13 April 2011.) Work Health and Safety (National Uniform Legislation) Implementation Act 2011 (Act No. 38, 2011) Assent date 14 December 2011 Commenced 1 January 2012 (Gaz S78, 30 December 2011) Superannuation Amendment Act 2012 (Act No. 15, 2012) Assent date 27 April 2012 Commenced 27 April 2012 Health Practitioner (National Uniform Legislation) Implementation Act 2012 (Act No. 17, 2012) Assent date 22 May 2012 Commenced 1 July 2012 (s 2) Museum and Art Gallery of the Northern Territory Act 2014 (Act No. 6, 2014) Assent date 20 March 2014 Commenced 1 July 2014 (s 2) Power and Water Corporation Legislation Amendment Act 2014 (Act No. 13, 2014) Assent date 13 May 2014 Commenced 29 May 2014 (Gaz S29, 29 May 2014, p 2) Superannuation Legislation Amendment and Repeal Act 2014 (Act No. 39, 2014) Assent date 13 November 2014 Commenced pts 1 and 2: 13 November 2014 (s 2); pts 3 and 5: 1 July 2015 (Gaz G21, 27 May 2015, p 2); pt 4: nc Superannuation Legislation Amendment Act 2019 (Act No. 3, 2019) Assent date 27 February 2019 Commenced pts 1 and 2: 2019 (s 2); pt 3: 12 April 2019 (Gaz S20, 10 April 2019); pt 4: 8 May 2019 (Gaz S30, 7 May 2019); pts 5 and 6: 26 June 2019 (Gaz G26, 26 June 2019, p 6) -- 9 of 10 -- ENDNOTES Superannuation Regulations 1986 8 Superannuation Amendment Regulations 2023 (SL No. 6, 2023) Notified 6 April 2023 Commenced 7 April 2023 (r 2) 3 GENERAL AMENDMENTS General amendments of a formal nature (which are not referred to in the table of amendments to this reprint) are made by the Interpretation Legislation Amendment Act 2018 (Act No. 22, 2018) to: rr 1 and 8 and Sch. 4 LIST OF AMENDMENTS r 3 rep Act No. 39, 2014, s 45 r 4 amd Act No. 9, 1987, s 3; Act No. 66, 1988, s 8; No. 13, 1989; No. 26, 1998, r 2 sub No. 55, 1998, r 2 amd Act No. 54, 2004, s 8; Act No. 44, 2005, s 35; Act No. 4, 2006, s 23; Act No. 30, 2007, s 59 sub No. 6, 2010, r 3 r 5 amd Act No. 39, 2014, s 46; No. 6, 2023, r 4 r 6 ins No. 9, 2011, r 4 amd Act No. 15, 2012, s 10 rep Act No. 3, 2019, s 64 r 7 ins Act No. 39, 2014, s 47 amd No. 6, 2023, r 5 r 8 ins Act No. 39, 2014, s 81 amd No. 6, 2023, r 6 sch ins No. 6, 2010 r 4 amd Act No. 38, 2011, s 31; Act No. 17, 2012, s 55; Act No. 13, 2014, s 32; Act No. 6, 2014, s 43; Act No. 39, 2014, s 48 -- 10 of 10 --