Judicial and Other Pensions Legislation (Amendment) Act 2001

i Judicial and Other Pensions Legislation (Amendment) Act 2001 Act No. 19/2001 TABLE OF PROVISIONS Section Page PART 1—PRELIMINARY 1 1. Purpose 1 2. Commencement 2 PART 2—ATTORNEY-GENERAL AND SOLICITOR-GENERAL ACT 1972 3 3. Commutation of Solicitor-General's pension for payment of superannuation contributions surcharge 3 PART 3—CONSTITUTION ACT 1975 4 4. New definitions inserted 4 5. Lump sums for Governor and spouse payable out of Consolidated Fund 4 6. New sections 7B—7J inserted 4 7B. Election of Governor to commute future pensions for payment of superannuation contributions surcharge 5 7C. Actuary's first calculation after Governor's election to commute pensions 5 7D. Actuary's second calculation after Governor's election to commute pensions and payment of lump sum 7 7E. Election of former Governor to commute pensions for payment of superannuation contributions surcharge 8 7F. Actuary's calculation after former Governor's election to commute pensions 9 7G. Payment and commutation of the former Governor's pension 10 7H. Election of Governor's spouse to commute pension for payment of superannuation contributions surcharge 11 7I. Actuary's calculation of reduction of pension of former Governor's spouse 12 7J. Payment and commutation of pension of former Governor's spouse 13 -- 1 of 64 -- Section Page ii 7. Lump sums for Judges of the Supreme Court, their spouses and eligible children payable out of Consolidated Fund 14 8. New sections 83AA—83AI inserted 14 83AA. Election of Judges of the Supreme Court to commute future pensions for payment of superannuation contributions surcharge 14 83AB. Actuary's first calculation after election of Judges of the Court to commute pensions 15 83AC. Actuary's second calculation after the Judges' elections to commute pensions and payment of lump sums 16 83AD. Election of former Judges of Court to commute pensions for payment of superannuation contributions surcharge 18 83AE. Actuary's calculation after former Judges' election to commute pensions 19 83AF. Payment and commutation of pensions of former Judges of the Court 20 83AG. Election of Judges' spouses and eligible children to commute pensions for payment of superannuation contributions surcharge 21 83AH. Actuary's calculation of reduction of pensions of Judges' spouses and eligible children 22 83AI. Payment and commutation of pensions of former Judges' spouses and eligible children 23 9. Commutation of Director of Public Prosecutions' pension for payment of superannuation contributions surcharge 24 10. Statute law revision 24 PART 4—COUNTY COURT ACT 1958 25 11. New definitions inserted 25 12. Lump sums for judges, their spouses and eligible children payable out of Consolidated Fund 25 13. New sections 14AA—14AI inserted 25 14AA. Election of County Court judges to commute future pensions for payment of superannuation contributions surcharge 26 14AB. Actuary's first calculation after election of judges to commute pensions 26 14AC. Actuary's second calculation after election of the judges to commute pensions and payment of lump sums 28 14AD. Election of former judges to commute pensions for payment of superannuation contributions surcharge 29 14AE. Actuary's calculation after former judges' election to commute pensions 30 14AF. Payment and commutation of pensions of former judges 31 -- 2 of 64 -- Section Page iii 14AG. Election of judges' spouses and eligible children to commute pensions for payment of superannuation contributions surcharge 32 14AH. Actuary's calculation of reduction of pensions of judges' spouses and eligible children 33 14AI. Payment and commutation of pensions of former judges' spouses and eligible children 34 14. Lump sums for masters, their spouses and eligible children payable out of Consolidated Fund 35 15. New sections 17C—17K inserted 35 17C. Election of masters to commute future pensions for payment of superannuation contributions surcharge 35 17D. Actuary's first calculation after election of masters to commute pensions 36 17E. Actuary's second calculation after election of masters to commute pensions and payment of lump sums 37 17F. Election of former masters to commute pensions for payment of superannuation contributions surcharge 39 17G. Actuary's calculation after former masters' election to commute pensions 40 17H. Payment and commutation of pensions of former masters 40 17I. Election of masters' spouses and eligible children to commute pensions for payment of superannuation contributions surcharge 42 17J. Actuary's calculation of reduction of pensions of masters' spouses and eligible children 43 17K. Payment and commutation of pensions of former masters' spouses and eligible children 44 PART 5—MAGISTRATES' COURT ACT 1989 46 16. Commutation of Chief Magistrate's pension for payment of superannuation contributions surcharge 46 PART 6—PUBLIC PROSECUTIONS ACT 1994 47 17. Commutation of Chief Crown Prosecutor's pension for payment of superannuation contributions surcharge 47 18. Commutation of Senior Crown Prosecutors' pensions for payment of superannuation contributions surcharge 47 PART 7—SUPREME COURT ACT 1986 49 19. New definitions inserted 49 -- 3 of 64 -- Section Page iv 20. Lump sums for Masters, their spouses and eligible children payable out of Consolidated Fund 49 21. New sections 104B—104J inserted 49 104B. Election of Masters to commute future pensions for payment of superannuation contributions surcharge 50 104C. Actuary's first calculation after election of Masters to commute pensions 50 104D. Actuary's second calculation after election of Masters to commute pensions and payment of lump sums 52 104E. Election of former Masters to commute pensions for payment of superannuation contributions surcharge 53 104F. Actuary's calculation after former Masters' election to commute pensions 54 104G. Payment and commutation of pensions of former Masters 55 104H. Election of Masters' spouses and eligible children to commute pensions for payment of superannuation contributions surcharge 56 104I. Actuary's calculation of reduction of pensions of Masters' spouses and eligible children 57 104J. Payment and commutation of pensions of former Masters' spouses and eligible children 58 ═══════════════ ENDNOTES 60 -- 4 of 64 -- 1 Judicial and Other Pensions Legislation (Amendment) Act 2001 † [Assented to 29 May 2001] The Parliament of Victoria enacts as follows: PART 1—PRELIMINARY 1. Purpose The purpose of this Act is to amend certain Acts to provide for the commutation of pensions under those Acts upon election by persons entitled to the pensions for the purposes of payment of the superannuation contributions surcharge levied by the Commonwealth. Victoria No. 19 of 2001 -- 5 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 2 2. Commencement This Act comes into operation on the day after the day on which it receives the Royal Assent. _______________ s. 2 -- 6 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 3 PART 2—ATTORNEY-GENERAL AND SOLICITOR-GENERAL ACT 1972 3. Commutation of Solicitor-General's pension for payment of superannuation contributions surcharge (1) After section 6(1) of the Attorney-General and Solicitor-General Act 1972 insert— "(2) A pension under this section may be commuted in the same circumstances and to the same extent as pensions under sections 83AC, 83AF and 83AI of the Constitution Act 1975 may be commuted and for that purpose sections 83AA to 83AI of that Act apply with such modifications as are necessary.". (2) In section 6(4) of the Attorney-General and Solicitor-General Act 1972 after "section" insert "and any payments of lump sums provided by the commutation of those pensions". _______________ s. 3 See: Act No. 8305/1972. Reprint No. 1 as at 13 March 1997. LawToday: www.dms. dpc.vic. gov.au -- 7 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 4 PART 3—CONSTITUTION ACT 1975 4. New definitions inserted In section 5 of the Constitution Act 1975 insert the following definitions— ' "actuary" means a fellow or accredited member of the Institute of Actuaries of Australia approved by the Minister; "superannuation contributions surcharge" means the superannuation contributions surcharge imposed by the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 of the Commonwealth; "superannuation contributions surcharge notice" means a notice issued by the Commissioner of Taxation under section 15(7) of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 of the Commonwealth; "total pension entitlement" means, on a particular day, the current value of all future pension payments on that day.'. 5. Lump sums for Governor and spouse payable out of Consolidated Fund In section 7A(6) of the Constitution Act 1975 after "section" insert "and any payments of lump sums provided by the commutation of those pensions". 6. New sections 7B—7J inserted See: Act No. 8750/1975. Reprint No. 14 as at 1 July 2000. LawToday: www.dms. dpc.vic. gov.au s. 6 -- 8 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 5 After section 7A of the Constitution Act 1975 insert— "7B. Election of Governor to commute future pensions for payment of superannuation contributions surcharge (1) The Governor may elect in writing to the Minister to have part of his or her future pension entitlement and that of his or her spouse under this Act commuted to provide a lump sum for the purposes of payment of the whole of the liability for the superannuation contributions surcharge arising because of the entitlement of the Governor or his or her spouse to receive a pension under this Act. (2) The Governor may by notice in writing to the Minister revoke his or her election under sub-section (1). 7C. Actuary's first calculation after Governor's election to commute pensions (1) If an election under section 7B is in operation, within 10 days after the day on which the Governor resigns, retires or dies while in office, the Minister must— (a) cause an actuary to determine the extent to which the former Governor's pension and any future entitlement of the former Governor's spouse to a pension upon the Governor's death otherwise payable under this Act will be reduced subject to sub-section (4) and taking into account the lump sum to be provided by the commutation of part of the Governor's total pension entitlement and that of his or her spouse at the time at which the former Governor became entitled to his or her -- 9 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 6 pension for the purposes of payment of the whole of the liability for the superannuation contributions surcharge; and (b) notify the former Governor or, if he or she has died, the former Governor's spouse of the actuary's determination under sub-section (1)(a). (2) A former Governor or, if he or she has died, the former Governor's spouse may revoke the election under section 7B within 10 days after the Minister's notification under sub- section (1)(b). (3) If an election under section 7B is in operation, the former Governor's pension and any future entitlement of the Governor's spouse to a pension upon the Governor's death otherwise payable from time to time under this Act must be reduced to the extent determined under sub-section (1). (4) For the purposes of sub-section (1)— (a) the reduction of the former Governor's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the Governor resigned or retired; and (b) the reduction of any future entitlement of the Governor's spouse to a pension must not exceed 15% of an amount equal to the total pension entitlement of the Governor's spouse on the day on which the Governor resigned, retired or died while in office; and (c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage s. 6 -- 10 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 7 to be applied to the pension entitlement under the Act and, if paragraphs (a) and (b) both apply, the percentage must be the same; and (d) each reduction must be applied from the entitlement day according to paragraph (a) or (b). 7D. Actuary's second calculation after Governor's election to commute pensions and payment of lump sum (1) If an election under section 7B is in operation, the former Governor or, if he or she has died, the former Governor's spouse must, within 60 days after the day on which a superannuation contributions surcharge notice was issued in respect of the former Governor's pension or his or her spouse's pension, lodge with the Minister— (a) a notice that authorises the Minister to pay the lump sum that is equal to the superannuation contributions surcharge on behalf of the former Governor or his or her spouse to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (b) a copy of the superannuation contributions surcharge notice. (2) Within 10 days after the day on which the Minister received the authorisation and a copy of the superannuation contributions surcharge notice under sub-section (1), the Minister must cause an actuary— (a) to review the determination made under section 7C(1); and s. 6 -- 11 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 8 (b) subject to section 7C(4), make any necessary adjustments to the determination and to the pension payable to the former Governor and to any future entitlement of the former Governor's spouse to a pension upon the former Governor's death. (3) If an election under section 7B is in operation and the Minister has received an authorisation under sub-section (1), the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. 7E. Election of former Governor to commute pensions for payment of superannuation contributions surcharge (1) If no election under section 7B is in operation, a former Governor who is entitled to receive a pension under this Act may elect to have part of his or her pension and that of his or her spouse commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former Governor or his or her spouse to receive a pension under this Act. (2) An election under sub-section (1) must— (a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice is issued in respect of a former s. 6 -- 12 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 9 Governor's pension or his or her spouse's pension; and (b) specify the amount of the lump sum (not exceeding the superannuation contributions surcharge) to be provided by the commutation of the pensions; and (c) authorise the Minister to pay the lump sum on behalf of the former Governor or his or her spouse to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the superannuation contributions surcharge notice. 7F. Actuary's calculation after former Governor's election to commute pensions (1) If an election under section 7E is in operation, the Minister must within 10 days after the day on which the Minister received the election— (a) cause an actuary to determine the extent to which a former Governor's pension and any future entitlement of the former Governor's spouse to a pension upon the Governor's death otherwise payable under this Act will be reduced subject to section 7G(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pensions; and s. 6 -- 13 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 10 (b) notify the former Governor or, if he or she has died, the former Governor's spouse of the actuary's determination under sub-section (1)(a). (2) A former Governor or, if he or she has died, the former Governor's spouse may revoke the election under section 7E within 10 days after the Minister's notification under sub- section (1)(b). 7G. Payment and commutation of the former Governor's pension (1) If an election under section 7E is in operation, the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. (2) The former Governor's pension and any future entitlement of the Governor's spouse to a pension upon the Governor's death otherwise payable from time to time under this Act must be reduced to the extent determined under section 7F in consequence of the payment of the lump sum. (3) For the purposes of section 7F— (a) the reduction of the former Governor's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the Governor resigned or retired; and (b) the reduction of any future entitlement of the Governor's spouse to a pension must not exceed 15% of an amount s. 6 -- 14 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 11 equal to the total pension entitlement of the Governor's spouse on the day on which the Governor resigned or retired; and (c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and (b) both apply, the percentage must be the same; and (d) the reduction must be applied from the day of payment of the lump sum under sub-section (1). 7H. Election of Governor's spouse to commute pension for payment of superannuation contributions surcharge (1) If no election made under section 7B or 7E is in operation, a person who is entitled to receive a pension under this Act as the spouse of a deceased former Governor may elect to have part of his or her pension commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former Governor to receive a pension under this Act or the entitlement of the deceased former Governor's spouse to receive a pension under this Act. (2) An election under sub-section (1) must— (a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice was issued in respect of the s. 6 -- 15 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 12 deceased former Governor's pension or his or her spouse's pension; and (b) specify the amount of the lump sum (not exceeding the superannuation contributions surcharge) to be provided by the commutation of the pension; and (c) authorise the Minister to pay the lump sum on behalf of the person who is entitled to receive a pension under this Act as the spouse of a deceased former Governor to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the superannuation contributions surcharge notice. 7I. Actuary's calculation of reduction of pension of former Governor's spouse (1) If an election is made under section 7H, the Minister must within 10 days after the day on which the Minister received the election— (a) cause an actuary to determine the extent to which the pension of a person who is entitled to receive a pension under this Act as the spouse of a deceased former Governor otherwise payable under this Act will be reduced subject to section 7J(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pension; and (b) notify the person of the actuary's determination under sub-section (1)(a). s. 6 -- 16 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 13 (2) A person who is entitled to receive a pension under this Act as the spouse of a deceased former Governor may revoke his or her election under section 7H within 10 days after the Minister's notification under sub- section (1)(b). 7J. Payment and commutation of pension of former Governor's spouse (1) If an election under section 7H is in operation, the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. (2) On payment of the lump sum, the pension of a person entitled to receive a pension as the spouse of the deceased former Governor otherwise payable from time to time under this Act must be reduced to the extent determined under section 7I. (3) For the purposes of section 7I— (a) the reduction of any future entitlement of the Governor's spouse to a pension must not exceed 15% of— (i) an amount equal to the total pension entitlement of the Governor and his or her spouse on the day on which the Governor resigned or retired; or (ii) in the case of the Governor's death while in office, an amount equal to his or her spouse's total pension s. 6 -- 17 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 14 entitlement on the day on which the Governor died; and (b) the reduction must be a fixed percentage to be applied to the pension entitlement under the Act; and (c) the reduction must be applied from the day of payment of the lump sum under sub-section (1).". 7. Lump sums for Judges of the Supreme Court, their spouses and eligible children payable out of Consolidated Fund In section 83(5) of the Constitution Act 1975 after "enactment" insert "and any payments of lump sums provided by the commutation of those pensions". 8. New sections 83AA—83AI inserted After section 83 of the Constitution Act 1975 insert— "83AA. Election of Judges of the Supreme Court to commute future pensions for payment of superannuation contributions surcharge (1) A Judge of the Court may elect in writing to the Minister to have part of his or her future pension entitlement and that of his or her spouse or eligible child, if any, under this Act commuted to provide a lump sum for the purposes of payment of the whole of the liability for the superannuation contributions surcharge arising because of the entitlement of the Judge or his or her spouse or eligible child to receive a pension under this Act. (2) A Judge of the Court may by notice in writing to the Minister revoke his or her election under sub-section (1). s. 7 -- 18 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 15 83AB. Actuary's first calculation after election of Judges of the Court to commute pensions (1) If an election under section 83AA is in operation, within 10 days after the day on which a Judge of the Court resigns, retires or dies while in office, the Minister must— (a) cause an actuary to determine the extent to which the former Judge of the Court's pension and any future entitlement of the Judge's spouse or eligible child to a pension upon the Judge's death otherwise payable under this Act will be reduced subject to sub- section (4) and taking into account the lump sum to be provided by the commutation of part of the Judge's total pension entitlement and that of his or spouse or eligible child at the time at which the former Judge became entitled to his or her pension for the purposes of payment of the whole of the liability for the superannuation contributions surcharge; and (b) notify the former Judge of the Court or, if he or she has died, the former Judge's spouse or eligible child of the actuary's determination under sub-section (1)(a). (2) A former Judge of the Court or, if he or she has died, the former Judge's spouse or eligible child may revoke the election under section 83AA within 10 days after the Minister's notification under sub-section (1)(b). (3) If an election under section 83AA is in operation, the former Judge of the Court's pension and any future entitlement of the s. 8 -- 19 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 16 former Judge's spouse or eligible child to a pension upon the Judge's death otherwise payable from time to time under this Act must be reduced to the extent determined under sub-section (1). (4) For the purposes of sub-section (1)— (a) the reduction of the former Judge's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the Judge resigned or retired; and (b) the reduction of any future entitlement of the Judge's spouse or eligible child to a pension must not exceed 15% of an amount equal to the total pension entitlement of the Judge's spouse and eligible children on the day on which the Judge resigned, retired or died while in office; and (c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and (b) both apply, the percentage must be the same; and (d) each reduction must be applied from the entitlement day according to paragraph (a) or (b). 83AC. Actuary's second calculation after the Judges' elections to commute pensions and payment of lump sums (1) If an election under section 83AA is in operation, a former Judge of the Court or, if he or she has died, the Judge's spouse or eligible child must, within 60 days after the s. 8 -- 20 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 17 day on which a superannuation contributions surcharge notice was issued in respect of the Judge's pension, lodge with the Minister— (a) a notice that authorises the Minister to pay the lump sum that is equal to the superannuation contributions surcharge on behalf of the former Judge or his or her spouse or eligible child to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (b) a copy of the superannuation contributions surcharge notice. (2) Within 10 days after the day on which the Minister received the authorisation and a copy of the superannuation contributions surcharge notice under sub-section (1), the Minister must cause an actuary— (a) to review the determination made under section 83AB(1); and (b) subject to section 83AB(4), make any necessary adjustments to the determination and to the pension payable to the former Judge of the Court and to any future entitlement of the former Judge's spouse or eligible child to a pension upon the Judge's death. (3) If an election under section 83AA is in operation and the Minister has received an authorisation under sub-section (1), the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge s. 8 -- 21 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 18 notice to be applied towards payment of the superannuation contributions surcharge. 83AD. Election of former Judges of Court to commute pensions for payment of superannuation contributions surcharge (1) If no election under section 83AA is in operation, a former Judge of the Court who is entitled to receive a pension under this Act may elect to have part of his or her pension and that of his or her spouse or eligible child, if any, commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former Judge or his or her spouse or eligible child to receive a pension under this Act. (2) An election under sub-section (1) must— (a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice is issued in respect of a former Judge of the Court's pension or his or her spouse's or eligible child's pension; and (b) specify the amount of the lump sum (not exceeding the superannuation contributions surcharge) to be provided by the commutation of the pensions; and (c) authorise the Minister to pay the lump sum on behalf of the former Judge or his or her spouse or eligible child to the Commissioner of Taxation to be applied wholly towards payment of the s. 8 -- 22 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 19 superannuation contributions surcharge; and (d) be accompanied by a copy of the superannuation contributions surcharge notice. 83AE. Actuary's calculation after former Judges' election to commute pensions (1) If an election under section 83AD is in operation, the Minister must within 10 days after the day on which the Minister received the election— (a) cause an actuary to determine the extent to which a former Judge of the Court's pension and any future entitlement of the spouse or eligible child of the former Judge to a pension upon the Judge's death otherwise payable under this Act will be reduced subject to section 83AF(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pensions; and (b) notify the former Judge of the Court or, if he or she has died, the former Judge's spouse or eligible child of the actuary's determination under sub-section (1)(a). (2) A former Judge of the Court or, if he or she has died, the former Judge's spouse or eligible child may revoke the election under section 83AD within 10 days after the Minister's notification under sub-section (1)(b). s. 8 -- 23 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 20 83AF. Payment and commutation of pensions of former Judges of the Court (1) If an election under section 83AD is in operation, the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. (2) The former Judge of the Court's pension and any future entitlement of the Judge's spouse or eligible child to a pension upon the Judge's death otherwise payable from time to time under this Act must be reduced to the extent determined under section 83AE in consequence of the payment of the lump sum. (3) For the purposes of section 83AE— (a) the reduction of the former Judge's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the Judge resigned or retired; and (b) the reduction of any future entitlement of the Judge's spouse or eligible child to a pension must not exceed 15% of an amount equal to the total pension entitlement of the Judge's spouse and eligible children on the day on which the Judge resigned or retired; and (c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and s. 8 -- 24 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 21 (b) both apply, the percentage must be the same; and (d) the reduction must be applied from the day of payment of the lump sum under sub-section (1). 83AG. Election of Judges' spouses and eligible children to commute pensions for payment of superannuation contributions surcharge (1) If no election under section 83AA or 83AD is in operation, a person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former Judge of the Court may elect to have part of his or her pension commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former Judge to receive a pension under this Act or the entitlement of the deceased former Judge's spouse or eligible child to receive a pension under this Act. (2) An election under sub-section (1) must— (a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice was issued in respect of the deceased former Judge's pension or his or her spouse's or eligible child's pension; and (b) specify the amount of the lump sum (not exceeding the superannuation contributions surcharge) to be provided by the commutation of the pension; and s. 8 -- 25 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 22 (c) authorise the Minister to pay the lump sum on behalf of the person who is entitled to receive a pension under this Act as the spouse or eligible child of the deceased former Judge of the Court to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the superannuation contributions surcharge notice. 83AH. Actuary's calculation of reduction of pensions of Judges' spouses and eligible children (1) If an election is made under section 83AG, the Minister must within 10 days after the day on which the Minister received the election— (a) cause an actuary to determine the extent to which the pension of a person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former Judge of the Court otherwise payable under this Act will be reduced subject to section 83AI(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pension; and (b) notify the person of the actuary's determination under sub-section (1)(a). (2) A person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former Judge of the Court may revoke his or her election under s. 8 -- 26 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 23 section 83AG within 10 days after the Minister's notification under sub-section (1)(b). 83AI. Payment and commutation of pensions of former Judges' spouses and eligible children (1) If an election under section 83AG is in operation, the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. (2) On payment of the lump sum, the pension of a person entitled to receive a pension as the spouse or eligible child of the deceased former Judge of the Court otherwise payable from time to time under this Act must be reduced to the extent determined under section 83AH. (3) For the purposes of section 83AH— (a) the reduction of any future entitlement of the Judge's spouse or eligible child to a pension must not exceed 15% of— (i) an amount equal to the total pension entitlement of the Judge and his or her spouse and eligible children on the day on which the Judge resigned or retired; or (ii) in the case of the Judge's death while in office, an amount equal to his or her spouse's and eligible children's total pension s. 8 -- 27 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 24 entitlement on the day on which the Judge died; and (b) the reduction must be a fixed percentage to be applied to the pension entitlement under the Act; and (c) the reduction must be applied from the day of payment of the lump sum under sub-section (1).". 9. Commutation of Director of Public Prosecutions' pension for payment of superannuation contributions surcharge (1) After section 87AF(2) of the Constitution Act 1975 insert— "(2A) A pension under this section may be commuted in the same circumstances and to the same extent as pensions under sections 83AC, 83AF and 83AI may be commuted and for that purpose sections 83AA to 83AI of that Act apply with such modifications as are necessary.". (2) In section 87AF(3) of the Constitution Act 1975 after "enactment" insert "and any payments of lump sums provided by the commutation of those pensions". 10. Statute law revision In section 82(1B) of the Constitution Act 1975 for "Judicial Remuneration Act 1995" substitute "Judicial Remuneration Tribunal Act 1995". _______________ s. 9 -- 28 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 25 PART 4—COUNTY COURT ACT 1958 11. New definitions inserted In section 3(1) of the County Court Act 1958 insert the following definitions— ' "actuary" means a fellow or accredited member of the Institute of Actuaries of Australia approved by the Minister; "superannuation contributions surcharge" means the superannuation contributions surcharge imposed by the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 of the Commonwealth; "superannuation contributions surcharge notice" means a notice issued by the Commissioner of Taxation under section 15(7) of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 of the Commonwealth; "total pension entitlement" means, on a particular day, the current value of all future pension payments on that day.'. 12. Lump sums for judges, their spouses and eligible children payable out of Consolidated Fund In section 14(4) of the County Court Act 1958 after "section" insert "and any payments of lump sums provided by the commutation of those pensions". 13. New sections 14AA—14AI inserted s. 11 See: Act No. 6230/1958. Reprint No. 9 as at 1 August 1998 and amending Act Nos 10/1999, 1/2000, 53/2000 and 74/2000. LawToday: www.dms. dpc.vic. gov.au s. 13 -- 29 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 26 After section 14 of the County Court Act 1958 insert— "14AA. Election of County Court judges to commute future pensions for payment of superannuation contributions surcharge (1) A judge may elect in writing to the Minister to have part of his or her future pension entitlement and that of his or her spouse or eligible child, if any, under this Act commuted to provide a lump sum for the purposes of payment of the whole of the liability for the superannuation contributions surcharge arising because of the entitlement of the judge or his or her spouse or eligible child to receive a pension under this Act. (2) A judge may by notice in writing to the Minister revoke his or her election under sub-section (1). 14AB. Actuary's first calculation after election of judges to commute pensions (1) If an election under section 14AA is in operation, within 10 days after the day on which a judge resigns, retires or dies while in office, the Minister must— (a) cause an actuary to determine the extent to which the former judge's pension and any future entitlement of the judge's spouse or eligible child to a pension upon the judge's death otherwise payable under this Act will be reduced subject to sub-section (4) and taking into account the lump sum to be provided by the commutation of part of the judge's total pension entitlement and that of his or her spouse or eligible child at the time at which the -- 30 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 27 former judge became entitled to his or her pension for the purposes of payment of the whole of the liability for the superannuation contributions surcharge; and (b) notify the former judge or, if he or she has died, the former judge's spouse or eligible child of the actuary's determination under sub-section (1)(a). (2) A former judge or, if he or she has died, the former judge's spouse or eligible child may revoke the election under section 14AA within 10 days after the Minister's notification under sub-section (1)(b). (3) If an election under section 14AA is in operation, the former judge's pension and any future entitlement of the former judge's spouse or eligible child to a pension upon the judge's death otherwise payable from time to time under this Act must be reduced to the extent determined under sub-section (1). (4) For the purposes of sub-section (1)— (a) the reduction of the former judge's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the judge resigned or retired; and (b) the reduction of any future entitlement of the judge's spouse or eligible child to a pension must not exceed 15% of an amount equal to the total pension entitlement of the judge's spouse and eligible children on the day on which the judge resigned, retired or died while in office; and s. 13 -- 31 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 28 (c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and (b) both apply, the percentage must be the same; and (d) each reduction must be applied from the entitlement day according to paragraph (a) or (b). 14AC. Actuary's second calculation after election of the judges to commute pensions and payment of lump sums (1) If an election under section 14AA is in operation, a former judge or, if he or she has died, the judge's spouse or eligible child must, within 60 days after the day on which a superannuation contributions surcharge notice was issued in respect of the judge's pension or his or her spouse's or eligible child's pension, lodge with the Minister— (a) a notice that authorises the Minister to pay the lump sum that is equal to the superannuation contributions surcharge on behalf of the former judge or his or her spouse or eligible child to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (b) a copy of the superannuation contributions surcharge notice. (2) Within 10 days after the day on which the Minister received the authorisation and a copy of the superannuation contributions surcharge notice under sub-section (1), the Minister must cause an actuary— s. 13 -- 32 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 29 (a) to review the determination made under section 14AB(1); and (b) subject to section 14AB(4), make any necessary adjustments to the determination and to the pension payable to the former judge and to any future entitlement of the former judge's spouse or eligible child to a pension upon the judge's death. (3) If an election under section 14AA is in operation and the Minister has received an authorisation under sub-section (1), the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. 14AD. Election of former judges to commute pensions for payment of superannuation contributions surcharge (1) If no election under section 14AA is in operation, a former judge who is entitled to receive a pension under this Act may elect to have part of his or her pension and that of his or her spouse or eligible child, if any, commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former judge or his or her spouse or eligible child to receive a pension under this Act. (2) An election under sub-section (1) must— (a) be made in writing to the Minister within 60 days after the day on which a s. 13 -- 33 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 30 superannuation contributions surcharge notice is issued in respect of a former judge's pension or his or her spouse's or eligible child's pension; and (b) specify the amount of the lump sum (not exceeding the superannuation contributions surcharge) to be provided by the commutation of the pensions; and (c) authorise the Minister to pay the lump sum on behalf of the former judge or his or her spouse or eligible child to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the superannuation contributions surcharge notice. 14AE. Actuary's calculation after former judges' election to commute pensions (1) If an election under section 14AD is in operation, the Minister must within 10 days after the day on which the Minister received the election— (a) cause an actuary to determine the extent to which a former judge's pension and any future entitlement of the spouse or eligible child of the former judge to a pension upon the judge's death otherwise payable under this Act will be reduced subject to section 14F(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pensions; and s. 13 -- 34 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 31 (b) notify the former judge or, if he or she has died, the former judge's spouse or eligible child of the actuary's determination under sub-section (1)(a). (2) A former judge or, if he or she has died, the former judge's spouse or eligible child may revoke the election under section 14AD within 10 days after the Minister's notification under sub-section (1)(b). 14AF. Payment and commutation of pensions of former judges (1) If an election under section 14AD is in operation, the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. (2) The former judge's pension and any future entitlement of the judge's spouse or eligible child to a pension upon the judge's death otherwise payable from time to time under this Act must be reduced to the extent determined under section 14AE in consequence of the payment of the lump sum. (3) For the purposes of section 14AE— (a) the reduction of the former judge's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the judge resigned or retired; and (b) the reduction of any future entitlement of the judge's spouse or eligible child to s. 13 -- 35 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 32 a pension must not exceed 15% of an amount equal to the total pension entitlement of the judge's spouse and eligible children on the day on which the judge resigned or retired; and (c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and (b) both apply, the percentage must be the same; and (d) the reduction must be applied from the day of payment of the lump sum under sub-section (1). 14AG. Election of judges' spouses and eligible children to commute pensions for payment of superannuation contributions surcharge (1) If no election made under section 14AA or 14AD is in operation, a person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former judge may elect to have part of his or her pension commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former judge to receive a pension under this Act or the entitlement of the deceased former judge's spouse or eligible child to receive a pension under this Act. (2) An election under sub-section (1) must— (a) be made in writing to the Minister within 60 days after the day on which a s. 13 -- 36 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 33 superannuation contributions surcharge notice was issued in respect of the deceased former judge's pension or his or her spouse's or eligible child's pension; and (b) specify the amount of the lump sum (not exceeding the superannuation contributions surcharge) to be provided by the commutation of the pension; and (c) authorise the Minister to pay the lump sum on behalf of the person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former judge to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the superannuation contributions surcharge notice. 14AH. Actuary's calculation of reduction of pensions of judges' spouses and eligible children (1) If an election is made under section 14AG, the Minister must within 10 days after the day on which the Minister received the election— (a) cause an actuary to determine the extent to which the pension of a person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former judge otherwise payable under this Act will be reduced subject to section 14AI(3) and taking into account the specified s. 13 -- 37 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 34 amount of the lump sum to be provided by the commutation of the pension; and (b) notify the person of the actuary's determination under sub-section (1)(a). (2) A person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former judge may revoke his or her election under section 14AG within 10 days after the Minister's notification under sub-section (1)(b). 14AI. Payment and commutation of pensions of former judges' spouses and eligible children (1) If an election under section 14AG is in operation, the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. (2) On payment of the lump sum, the pension of a person entitled to receive a pension as the spouse or eligible child of the deceased former judge otherwise payable from time to time under this Act must be reduced to the extent determined under section 14AH. (3) For the purposes of section 14AH— (a) the reduction of any future entitlement of the judge's spouse or eligible child to a pension must not exceed 15% of— (i) an amount equal to the total pension entitlement of the judge and his or her spouse and eligible s. 13 -- 38 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 35 children on the day on which the judge resigned or retired; or (ii) in the case of the judge's death while in office, an amount equal to his or her spouse's and eligible children's total pension entitlement on the day on which the judge died; and (b) the reduction must be a fixed percentage to be applied to the pension entitlement under the Act; and (c) the reduction must be applied from the day of payment of the lump sum under sub-section (1).". 14. Lump sums for masters, their spouses and eligible children payable out of Consolidated Fund In section 17B(11) of the County Court Act 1958 after "section" insert "and any payments of lump sums provided by the commutation of those pensions". 15. New sections 17C—17K inserted After section 17B of the County Court Act 1958 insert— "17C. Election of masters to commute future pensions for payment of superannuation contributions surcharge (1) A master may elect in writing to the Minister to have part of his or her future pension entitlement and that of his or her spouse or eligible child, if any, under this Act commuted to provide a lump sum for the purposes of payment of the whole of the liability for the superannuation contributions surcharge arising because of the entitlement s. 14 -- 39 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 36 of the master or his or her spouse or eligible child to receive a pension under this Act. (2) A master may by notice in writing to the Minister revoke his or her election under sub-section (1). 17D. Actuary's first calculation after election of masters to commute pensions (1) If an election under section 17C is in operation, within 10 days after the day on which a master resigns, retires or dies while in office, the Minister must— (a) cause an actuary to determine the extent to which the former master's pension and any future entitlement of the master's spouse or eligible child to a pension upon the master's death otherwise payable under this Act will be reduced subject to sub-section (4) and taking into account the lump sum to be provided by the commutation of part of the master's total pension entitlement and that of his or her spouse or eligible child at the time at which the former master became entitled to his or her pension for the purposes of payment of the whole of the liability for the superannuation contributions surcharge; and (b) notify the former master or, if he or she has died, the former master's spouse or eligible child of the actuary's determination under sub-section (1)(a). (2) A former master or, if he or she has died, the former master's spouse or eligible child may revoke the election under section 17C within s. 15 -- 40 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 37 10 days after the Minister's notification under sub-section (1)(b). (3) If an election under section 17C is in operation, the former master's pension and any future entitlement of the former master's spouse or eligible child to a pension upon the master's death otherwise payable from time to time under this Act must be reduced to the extent determined under sub-section (1). (4) For the purposes of sub-section (1)— (a) the reduction of the former master's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the master resigned or retired; and (b) the reduction of any future entitlement of the master's spouse or eligible child to a pension must not exceed 15% of an amount equal to the total pension entitlement of the master's spouse and eligible children on the day on which the master resigned, retired or died while in office; and (c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and (b) both apply, the percentage must be the same; and (d) each reduction must be applied from the entitlement day according to paragraph (a) or (b). 17E. Actuary's second calculation after election of masters to commute pensions and payment of lump sums s. 15 s. 15 -- 41 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 38 (1) If an election under section 17C is in operation, a former master or, if he or she has died, the master's spouse or eligible child must, within 60 days after the day on which a superannuation contributions surcharge notice was issued in respect of the master's pension or his or her spouse's or eligible child's pension, lodge with the Minister— (a) a notice that authorises the Minister to pay the lump sum that is equal to the superannuation contributions surcharge on behalf of the former master or his or her spouse or eligible child to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (b) a copy of the superannuation contributions surcharge notice. (2) Within 10 days after the day on which the Minister received the authorisation and a copy of the superannuation contributions surcharge notice under sub-section (1), the Minister must cause an actuary— (a) to review the determination made under section 17D(1); and (b) subject to section 17D(4), make any necessary adjustments to the determination and to the pension payable to the former master and to any future entitlement of the former master's spouse or eligible child to a pension upon the master's death. (3) If an election under section 17C is in operation and the Minister has received an authorisation under sub-section (1), the -- 42 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 39 Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. 17F. Election of former masters to commute pensions for payment of superannuation contributions surcharge (1) If no election under section 17C is in operation, a former master who is entitled to receive a pension under this Act may elect to have part of his or her pension and that of his or her spouse or eligible child, if any, commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former master or his or her spouse or eligible child to receive a pension under this Act. (2) An election under sub-section (1) must— (a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice is issued in respect of a former master's pension or his or her spouse's or eligible child's pension; and (b) specify the amount of the lump sum (not exceeding the superannuation contributions surcharge) to be provided by the commutation of the pensions; and (c) authorise the Minister to pay the lump sum on behalf of the former master or his or her spouse or eligible child to the s. 15 -- 43 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 40 Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the superannuation contributions surcharge notice. 17G. Actuary's calculation after former masters' election to commute pensions (1) If an election under section 17F is in operation, the Minister must within 10 days after the day on which the Minister received the election— (a) cause an actuary to determine the extent to which a former master's pension and any future entitlement of the spouse or eligible child of the former master to a pension upon the master's death otherwise payable under this Act will be reduced subject to section 17H(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pensions; and (b) notify the former master or, if he or she has died, the former master's spouse or eligible child of the actuary's determination under sub-section (1)(a). (2) A former master or, if he or she has died, the former master's spouse or eligible child may revoke the election under section 17F within 10 days after the Minister's notification under sub-section (1)(b). 17H. Payment and commutation of pensions of former masters s. 15 s. 15 -- 44 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 41 (1) If an election under section 17F is in operation, the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. (2) The former master's pension and any future entitlement of the master's spouse or eligible child to a pension upon the master's death otherwise payable from time to time under this Act must be reduced to the extent determined under section 17G in consequence of the payment of the lump sum. (3) For the purposes of section 17G— (a) the reduction of the former master's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the master resigned or retired; and (b) the reduction of any future entitlement of the master's spouse or eligible child to a pension must not exceed 15% of an amount equal to the total pension entitlement of the master's spouse and eligible children on the day on which the master resigned or retired; and (c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and (b) both apply, the percentage must be the same; and -- 45 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 42 (d) the reduction must be applied from the day of payment of the lump sum under sub-section (1). 17I. Election of masters' spouses and eligible children to commute pensions for payment of superannuation contributions surcharge (1) If no election made under section 17C or 17F is in operation, a person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former master may elect to have part of his or her pension commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former master to receive a pension under this Act or the entitlement of the deceased former master's spouse or eligible child to receive a pension under this Act. (2) An election under sub-section (1) must— (a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice was issued in respect of the deceased former master's pension or his or her spouse's or eligible child's pension; and (b) specify the amount of the lump sum (not exceeding the superannuation contributions surcharge) to be provided by the commutation of the pension; and (c) authorise the Minister to pay the lump sum on behalf of the person who is entitled to receive a pension under this Act as the spouse or eligible child of a s. 15 -- 46 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 43 deceased former master to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the superannuation contributions surcharge notice. 17J. Actuary's calculation of reduction of pensions of masters' spouses and eligible children (1) If an election is made under section 17I, the Minister must within 10 days after the day on which the Minister received the election— (a) cause an actuary to determine the extent to which the pension of a person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former master otherwise payable under this Act will be reduced subject to section 17K(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pension; and (b) notify the person of the actuary's determination under sub-section (1)(a). (2) A person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former master may revoke his or her election under section 17I within 10 days after the Minister's notification under sub-section (1)(b). s. 15 -- 47 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 44 17K. Payment and commutation of pensions of former masters' spouses and eligible children (1) If an election under section 17I is in operation, the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. (2) On payment of the lump sum, the pension of a person entitled to receive a pension as the spouse or eligible child of the deceased former master otherwise payable from time to time under this Act must be reduced to the extent determined under section 17J. (3) For the purposes of section 17J— (a) the reduction of any future entitlement of the master's spouse or eligible child to a pension must not exceed 15% of— (i) an amount equal to the total pension entitlement of the master and his or her spouse and eligible children on the day on which the master resigned or retired; or (ii) in the case of the master's death while in office, an amount equal to his or her spouse's and eligible children's total pension entitlement on the day on which the master died; and (b) the reduction must be a fixed percentage to be applied to the pension entitlement under the Act; and s. 15 s. 15 -- 48 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 45 (c) the reduction must be applied from the day of payment of the lump sum under sub-section (1).". _______________ -- 49 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 46 PART 5—MAGISTRATES' COURT ACT 1989 16. Commutation of Chief Magistrate's pension for payment of superannuation contributions surcharge (1) After section 10A(2) of the Magistrates' Court Act 1989 insert— "(2A) A pension under this section may be commuted in the same circumstances and to the same extent as pensions under sections 14AC, 14AF and 14AI of the County Court Act 1958 may be commuted and for that purpose sections 14AA to 14AI of that Act apply with such modifications as are necessary.". (2) In section 10A(3) of the Magistrates' Court Act 1989 after "section" insert "and any payments of lump sums provided by the commutation of those pensions". _______________ s. 16 See: Act No. 51/1989. Reprint No. 6 as at 1 July 1999 and amending Act Nos 1/2000, 49/2000, 51/2000, 53/2000, 69/2000, 74/2000, 92/2000, 98/2000 and 99/2000. LawToday: www.dms. dpc.vic. gov.au -- 50 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 47 PART 6—PUBLIC PROSECUTIONS ACT 1994 17. Commutation of Chief Crown Prosecutor's pension for payment of superannuation contributions surcharge (1) After section 18(2) of the Public Prosecutions Act 1994 insert— "(2A) A pension under this section may be commuted in the same circumstances and to the same extent as pensions under sections 14AC, 14AF and 14AI of the County Court Act 1958 may be commuted and for that purpose sections 14AA to 14AI of that Act apply with such modifications as are necessary.". (2) In section 18(3) of the Public Prosecutions Act 1994 after "section" insert "and any payments of lump sums provided by the commutation of those pensions". 18. Commutation of Senior Crown Prosecutors' pensions for payment of superannuation contributions surcharge (1) After section 35(2) of the Public Prosecutions Act 1994 insert— "(2A) A pension under this section may be commuted in the same circumstances and to the same extent as pensions under sections 14AC, 14AF and 14AI of the County Court Act 1958 may be commuted and for that purpose sections 14AA to 14AI of that Act apply with such modifications as are necessary.". s. 17 See: Act No. 43/1994. Reprint No. 2 as at 22 December 1999. LawToday: www.dms. dpc.vic. gov.au -- 51 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 48 (2) In section 35(3) of the Public Prosecutions Act 1994 after "section" insert "and any payments of lump sums provided by the commutation of those pensions". _______________ s. 18 -- 52 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 49 PART 7—SUPREME COURT ACT 1986 19. New definitions inserted In section 3(1) of the Supreme Court Act 1986 insert the following definitions— ' "actuary" means a fellow or accredited member of the Institute of Actuaries of Australia approved by the Minister; "superannuation contributions surcharge" means the superannuation contributions surcharge imposed by the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 of the Commonwealth; "superannuation contributions surcharge notice" means a notice issued by the Commissioner of Taxation under section 15(7) of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 of the Commonwealth; "total pension entitlement" means, on a particular day, the current value of all future pension payments on that day;'. 20. Lump sums for Masters, their spouses and eligible children payable out of Consolidated Fund In section 104A(11) of the Supreme Court Act 1986 after "section" insert "and any payments of lump sums provided by the commutation of those pensions". 21. New sections 104B—104J inserted s. 19 See: Act No. 110/1986. Reprint No. 3 as at 1 August 1998 and amending Act Nos 10/1999, 62/1999, 51/2000, 74/2000 and 78/2000. LawToday: www.dms. dpc.vic. gov.au s. 21 -- 53 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 50 After section 104A of the Supreme Court Act 1986 insert— "104B. Election of Masters to commute future pensions for payment of superannuation contributions surcharge (1) A Master may elect in writing to the Minister to have part of his or her future pension entitlement and that of his or her spouse or eligible child, if any, under this Act commuted to provide a lump sum for the purposes of payment of the whole of the liability for the superannuation contributions surcharge arising because of the entitlement of the Master or his or her spouse or eligible child to receive a pension under this Act. (2) A Master may by notice in writing to the Minister revoke his or her election under sub-section (1). 104C. Actuary's first calculation after election of Masters to commute pensions (1) If an election under section 104B is in operation, within 10 days after the day on which a Master resigns, retires or dies while in office, the Minister must— (a) cause an actuary to determine the extent to which the former Master's pension and any future entitlement of the Master's spouse or eligible child to a pension upon the Master's death otherwise payable under this Act will be reduced subject to sub-section (4) and taking into account the lump sum to be provided by the commutation of part of the Master's total pension entitlement and that or his or her spouse or eligible child at the time at which the -- 54 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 51 former Master became entitled to his or her pension for the purposes of payment of the whole of the liability for the superannuation contributions surcharge; and (b) notify the former Master or, if he or she has died, the former Master's spouse or eligible child of the actuary's determination under sub-section (1)(a). (2) A former Master or, if he or she has died, the former Master's spouse or eligible child may revoke the election under section 104B within 10 days after the Minister's notification under sub-section (1)(b). (3) If an election under section 104B is in operation, the former Master's pension and any future entitlement of the former Master's spouse or eligible child to a pension upon the Master's death otherwise payable from time to time under this Act must be reduced to the extent determined under sub-section (1). (4) For the purposes of sub-section (1)— (a) the reduction of the former Master's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the Master resigned or retired; and (b) the reduction of any future entitlement of the Master's spouse or eligible child to a pension must not exceed 15% of an amount equal to the total pension entitlement of the Master's spouse and eligible children on the day on which the Master resigned, retired or died while in office; and s. 21 -- 55 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 52 (c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and (b) both apply, the percentage must be the same; and (d) each reduction must be applied from the entitlement day according to paragraph (a) or (b). 104D. Actuary's second calculation after election of Masters to commute pensions and payment of lump sums (1) If an election under section 104B is in operation, a former Master or, if he or she has died, the Master's spouse or eligible child must, within 60 days after the day on which a superannuation contributions surcharge notice was issued in respect of the Master's pension or his or her spouse's or eligible child's pension, lodge with the Minister— (a) a notice that authorises the Minister to pay the lump sum that is equal to the superannuation contributions surcharge on behalf of the former Master or his or her spouse or eligible child to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (b) a copy of the superannuation contributions surcharge notice. (2) Within 10 days after the day on which the Minister received the authorisation and a copy of the superannuation contributions s. 21 -- 56 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 53 surcharge notice under sub-section (1), the Minister must cause an actuary— (a) to review the determination made under section 104C(1); and (b) subject to section 104C(4), make any necessary adjustments to the determination and to the pension payable to the former Master and to any future entitlement of the former Master's spouse or eligible child to a pension upon the Master's death. (3) If an election under section 104B is in operation and the Minister has received an authorisation under sub-section (1), the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. 104E. Election of former Masters to commute pensions for payment of superannuation contributions surcharge (1) If no election under section 104B is in operation, a former Master who is entitled to receive a pension under this Act may elect to have part of his or her pension and that of his or her spouse or eligible child, if any, commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former Master or his or her spouse or eligible child to receive a pension under this Act. (2) An election under sub-section (1) must— s. 21 -- 57 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 54 (a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice is issued in respect of a former Master's pension or his or her spouse's or eligible child's pension; and (b) specify the amount of the lump sum (not exceeding the superannuation contributions surcharge) to be provided by the commutation of the pension; and (c) authorise the Minister to pay the lump sum on behalf of the former Master or his or her spouse or eligible child to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the superannuation contributions surcharge notice. 104F. Actuary's calculation after former Masters' election to commute pensions (1) If an election under section 104E is in operation, the Minister must within 10 days after the day on which the Minister received the election— (a) cause an actuary to determine the extent to which a former Master's pension and any future entitlement of the spouse or eligible child of the former Master to a pension upon the Master's death otherwise payable under this Act will be reduced subject to section 104G(3) and taking into account the specified amount of the s. 21 -- 58 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 55 lump sum to be provided by the commutation of the pensions; and (b) notify the former Master or, if he or she has died, the former Master's spouse or eligible child of the actuary's determination under sub-section (1)(a). (2) A former Master or, if he or she has died, the former Master's spouse or eligible child may revoke the election under section 104E within 10 days after the Minister's notification under sub-section (1)(b). 104G. Payment and commutation of pensions of former Masters (1) If an election under section 104E is in operation, the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. (2) The former Master's pension and any future entitlement of the Master's spouse or eligible child to a pension upon the Master's death otherwise payable from time to time under this Act must be reduced to the extent determined under section 104F in consequence of the payment of the lump sum. (3) For the purposes of section 104F— (a) the reduction of the former Master's pension must not exceed 15% of his or her total pension entitlement under the Act on the day on which the Master resigned or retired; and s. 21 -- 59 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 56 (b) the reduction of any future entitlement of the Master's spouse or eligible child to a pension must not exceed 15% of an amount equal to the total pension entitlement of the Master's spouse and eligible children on the day on which the Master resigned or retired; or (c) each reduction referred to in paragraph (a) and (b) must be a fixed percentage to be applied to the pension entitlement under the Act and, if paragraphs (a) and (b) both apply, the percentage must be the same; and (d) the reduction must be applied from the day of payment of the lump sum under sub-section (1). 104H. Election of Masters' spouses and eligible children to commute pensions for payment of superannuation contributions surcharge (1) If no election made under section 104B or 104E is in operation, a person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former Master may elect to have part of his or her pension commuted to provide a lump sum for the purposes of payment of the whole or part of the liability for the superannuation contributions surcharge arising because of the entitlement of the former Master to receive a pension under this Act or the entitlement of the deceased former Master's spouse or eligible child to receive a pension under this Act. s. 21 -- 60 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 57 (2) An election under sub-section (1) must— (a) be made in writing to the Minister within 60 days after the day on which a superannuation contributions surcharge notice was issued in respect of the deceased former Master's pension or his or her spouse's or eligible child's pension; and (b) specify the amount of the lump sum (not exceeding the superannuation contributions surcharge) to be provided by the commutation of the pension; and (c) authorise the Minister to pay the lump sum on behalf of the person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former Master to the Commissioner of Taxation to be applied wholly towards payment of the superannuation contributions surcharge; and (d) be accompanied by a copy of the superannuation contributions surcharge notice. 104I. Actuary's calculation of reduction of pensions of Masters' spouses and eligible children (1) If an election is made under section 104H, the Minister must within 10 days after the day on which the Minister received the election— (a) cause an actuary to determine the extent to which the pension of a person who is entitled to receive a pension under this Act as the spouse or eligible s. 21 -- 61 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 58 child of a deceased former Master otherwise payable under this Act will be reduced subject to section 104J(3) and taking into account the specified amount of the lump sum to be provided by the commutation of the pension; and (b) notify the person of the actuary's determination under sub-section (1)(a). (2) A person who is entitled to receive a pension under this Act as the spouse or eligible child of a deceased former Master may revoke his or her election under section 104H within 10 days after the Minister's notification under sub-section (1)(b). 104J. Payment and commutation of pensions of former Masters' spouses and eligible children (1) If an election under section 104H is in operation, the Minister must cause the amount of the lump sum to be paid to the Commissioner of Taxation within the period stated in the superannuation contributions surcharge notice to be applied towards payment of the superannuation contributions surcharge. (2) On payment of the lump sum, the pension of a person entitled to receive a pension as the spouse or eligible child of the deceased former Master otherwise payable from time to time under this Act must be reduced to the extent determined under section 104I. (3) For the purposes of section 104I— (a) the reduction of any future entitlement of the Master's spouse or eligible child to a pension must not exceed 15% of— s. 21 -- 62 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 59 (i) an amount equal to the total pension entitlement of the Master and his or her spouse and eligible children on the day on which the Master resigned or retired; or (ii) in the case of the Master's death while in office, an amount equal to his or her spouse's and eligible children's total pension entitlement on the day on which the Master died; and (b) the reduction must be a fixed percentage to be applied to the pension entitlement under the Act; and (c) the reduction must be applied from the day of payment of the lump sum under sub-section (1).". ═══════════════ s. 21 -- 63 of 64 -- Act No. 19/2001 Judicial and Other Pensions Legislation (Amendment) Act 2001 60 ENDNOTES † Minister's second reading speech— Legislative Assembly: 3 May 2001 Legislative Council: 22 May 2001 The long title for the Bill for this Act was "to amend the Attorney- General and Solicitor-General Act 1972, the Constitution Act 1975, the County Court Act 1958, the Magistrates' Court Act 1989, the Public Prosecutions Act 1994 and the Supreme Court Act 1986 to provide for the commutation of pensions under these Acts for the purposes of payment of the superannuation contributions surcharge and the consequent adjustment of pensions and for other purposes." Constitution Act 1975: Absolute majorities: Legislative Assembly: 17 May 2001 Legislative Council: 24 May 2001 Endnotes -- 64 of 64 --