[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
Serial
89
Superannuation Legislation Amendment and
Repeal Bill 2014
Mr Tollner
A Bill for an Act to repeal or amend various legislation relating to superannuation
NORTHERN TERRITORY OF AUSTRALIA
SUPERANNUATION LEGISLATION AMENDMENT AND REPEAL ACT 2014
____________________
Act No. [ ] of 2014
____________________
Table of provisions
3AA Meaning
of
dependant
3B Application
of Criminal
Code
8BA Delegation
8TA Committees
8TB Apportionment
of Trustee Board's general
costs
8W Trustee
Board members and committee members not subject to
direction
28 Records
of accumulation accounts
Division
5 Release of amounts
to pay tax debts
45DA Definitions
45DB Release of amount on issue of release authority by ATO
45DC Release amount
45DD Effect
of releasing benefit
Part
5B General
matters
49J Information to be provided to Commissioner or Trustee Board
49K Misleading information
49L Confidentiality
of information
Part
8 Transitional matters
for Superannuation Legislation Amendment and Repeal Act 2014
Division 1 General
64 Application of offences
Division 2 Allocated pensions
65 Definitions
66 Continued payment of existing allocated pensions
67 Termination of allocated pensions
68 Transfer to successor fund
69 Acquisition on just terms
3B Application
of Criminal
Code
25AB Commutation
to pay tax
debts
28A Confidentiality
of information
3AB Application
of Criminal
Code
10A Confidentiality
of information
7 Release
of amounts to pay tax debts
Part
V Transitional matters
for Superannuation Legislation Amendment and Repeal Act 2014
19 Abolition of reduced benefit classifications
Part 5A Review of decisions
49A Definitions
49B Meaning of reviewable decision
49C Application for review by Commissioner
49D Commissioner to review decision
49E Conduct and determination of review
49F Notice of decision on review
49G Application for review by Tribunal
49H Tribunal
has jurisdiction
Division
3 Claim times and
review of decisions
70 Definition
71 Time limit for claiming permanent invalidity benefit
72 Part 5A – decisions about NTGPAS and NTGDI Schemes made before commencement
73 Part 5A – decisions about LAMS Scheme made before commencement
74 Part 5A – decisions about NTSS Scheme made before commencement
75 Part 5A – decisions about PSB Scheme made before commencement
27B Claims
for benefits
Part
VII Transitional
matters for Superannuation Legislation Amendment and Repeal Act 2014
37 Time limit for claiming retirement through ill health benefit
Part 4 Review of decisions
7A Meaning of decision
7B Application for review by Tribunal
7C Time limit for application for review
7D Tribunal
has
jurisdiction
12 Superannuation
Legislation Amendment and Repeal Act 2014
8 Time limits for applications for review of decisions
45Z Unclaimed
benefits and lost members
Division
4 Unclaimed
benefits
76 Transfer of unclaimed benefits to ATO
NORTHERN
TERRITORY OF AUSTRALIA
____________________
Act No. [ ] of 2014
____________________
An Act to repeal or amend various legislation relating to superannuation
[Assented to [ ] 2014]
[Second reading [ ] 2014]
The Legislative Assembly of the Northern Territory enacts as follows:
Part
1 Preliminary
matters
1 Short
title
This Act may be cited as the Superannuation Legislation Amendment and Repeal Act 2014.
This Act commences on the day fixed by the Administrator by Gazette notice.
Division
1 Superannuation
Act
3 Act
amended
This Division amends the Superannuation Act.
Long title
omit
all words from "the (closed)" to "Invalidity Scheme"
insert
various superannuation schemes for certain public sector employees and other persons
(1) Section 3(1), definitions allocated pension, dependant and exempt public sector superannuation scheme
omit
(2) Section 3(1)
insert (in alphabetical order)
ATO means the Commonwealth Commissioner of Taxation.
committee member means a member of a committee established under section 8TA.
dependant, see section 3AA.
exempt public sector superannuation scheme, see section 10 of the SIS Act.
LAMS Scheme means the scheme established by the Legislative Assembly Members' Superannuation Fund Act.
NTG scheme means one of the following:
(a) the NTGPAS Scheme;
(b) the NTGDI Scheme;
(c) the LAMS Scheme;
(d) the NTSS Scheme;
(e) a scheme in relation to which the Trustee Board exercises powers or performs functions under section 8B(1)(d).
NTSS Scheme means the Northern Territory Supplementary Superannuation Scheme established by instrument made by the Treasurer and dated 4 January 1989.
SIS Act means the Superannuation Industry (Supervision) Act 1993 (Cth).
(3) Section 3(1), definition public authority, paragraph (a), after "Agency"
insert
(whether its nomination in an Administrative Arrangements Order is as an Agency for the purposes of the Public Sector Employment and Management Act, the Financial Management Act or both)
After section 3
insert
(1) In this Act:
dependant, in relation to a person, includes the following:
(a) a spouse of the person;
(b) a child of the person;
(c) a person with whom the person has, in the Commissioner's opinion, an interdependency relationship (as defined in section 10A of the SIS Act).
(2) A reference in this Act to a dependant of a person who is dead, is a reference to a person who was a dependant of the person immediately before his or her death.
After section 3A, in Part 1
insert
3B Application of Criminal Code
Part IIAA of the Criminal Code applies to an offence against this Act.
Note for section 3B
Part IIAA of the Criminal Code states the general principles of criminal responsibility, establishes general defences, and deals with burden of proof. It also defines, or elaborates on, certain concepts commonly used in the creation of offences.
Section 8
repeal
After section 8B, in Part 2, Division 1A, Subdivision 1
insert
The Trustee Board may delegate any of the Board's powers and functions under this Act to:
(a) a Trustee Board member; or
(b) a committee established under section 8TA.
After section 8T, in Part 2, Division 1A, Subdivision 3
insert
(1) The Trustee Board may establish committees to assist it in the performance of its functions.
(2) A committee:
(a) must include a Trustee Board member as chairperson of the committee; and
(b) may include one or more other Trustee Board members; and
(c) may include one or more persons who are not Trustee Board members.
(3) Subject to any directions given by the Trustee Board, a committee may determine its own procedures.
(4) Sections 8S and 8T apply in relation to a committee and its members as if they were the Trustee Board and Board members.
Before section 8U, in Part 2, Division 1A, Subdivision 4
insert
8TB Apportionment of Trustee Board's general costs
(1) The Board may apportion the Board's general costs between Board managed schemes in a manner the Board considers appropriate.
(2) In this section:
Board's general costs means costs incurred by the Board in exercising its powers and performing its functions that are not attributable solely to the administration of one fund or scheme.
Board managed scheme means one of the following:
(a) the NTGPAS Scheme;
(b) the LAMS Scheme;
(c) a scheme in relation to which the Trustee Board exercises powers or performs functions under section 8B(1)(d).
Section 8V(1), after "member"
insert
or committee member
Section 8W
repeal, insert
8W Trustee Board members and committee members not subject to direction
A Trustee Board member or committee member is not subject to the direction of anyone in relation to the way in which he or she exercises powers or performs functions as a Board member or committee member.
Section 28
repeal, insert
28 Records of accumulation accounts
The Commissioner must record the following in the accumulation account of a member or adherent:
(a) contributions and approved deposits made to the account;
(b) the return on the account;
(c) benefits and other amounts paid from the account;
(d) any other amounts debited or credited to the account.
Section 31
repeal
Section 39(2)(b)(ii)
omit, insert
(ii) costs incurred by the Trustee Board in the management of the Fund; and
(iia) the portion of the Board's general costs (as defined in section 8TB(2)) that are apportioned under that section to the Scheme; and
(iib) the cost of borrowing for the purposes of the Fund; and
17 Part 3, Division 5 inserted
After section 45D
insert
Division 5 Release of amounts to pay tax debts
In this Division:
account holder means an eligible employee or adherent.
release amount, see section 45DC.
release authority means an authorisation:
(a) issued under provisions of a Commonwealth Act that are prescribed by regulation for this definition; and
(b) authorising the Commissioner to release an amount from an account holder's entitlements under the Scheme.
45DB Release of amount on issue of release authority by ATO
(1) This section applies if:
(a) the ATO issues a release authority for an account holder; and
(b) the release authority is given to the Commissioner in accordance with the relevant Commonwealth Act and the Rules.
(2) On receipt of the release authority, the Commissioner may pay the release amount:
(a) to the ATO; or
(b) if the relevant Commonwealth Act permits and the account holder so requests – to the account holder.
(1) The release amount is whichever of the following is the least:
(a) the amount authorised by the release authority to be paid;
(b) the amount the account holder or ATO requests to be paid;
(c) the maximum available for release under subsection (2).
(2) The maximum available for release is:
(a) if the account holder is entitled to immediate payment of a benefit under the Scheme – the amount of that benefit; or
(b) otherwise – the balance of the account holder's accumulation account.
45DD Effect of releasing benefit
(1) This section applies if the Commissioner pays an amount to the ATO or an account holder under section 45DB(2).
(2) If the account holder is entitled to immediate payment of a benefit under the Scheme, the amount of the benefit is reduced by the amount paid under section 45DB(2).
(3) Otherwise, the Commissioner must debit the amount paid to the account holder's accumulation account.
Section 45E(1), definition death benefit
omit
Section 45R
repeal
Part 5, heading
omit, insert
Part 5 General matters for NTGPAS Scheme and NTGDI Scheme
Section 45U
repeal
Section 45X(2)
omit, insert
(2) The amount the Commissioner may pay under subsection (1) is subject to a limit of $30 000 or, if a higher limit is fixed by regulation, the higher limit.
(2A) The Commissioner may make a payment in excess of the limit applying under subsection (2) if the payment is made to a dependant who, in the Commissioner's opinion, requires the payment to alleviate financial hardship.
23 Part 5, Division 5 heading omitted
Part 5, Division 5, heading
omit
After section 49
insert
49J Information to be provided to Commissioner or Trustee Board
(1) The Commissioner may, for the purposes of the operation or management of an NTG Scheme, require a person to do either or both of the following:
(a) answer questions or give information to the Commissioner or the Trustee Board;
(b) produce documents or other information to the Commissioner or the Trustee Board.
(2) A person commits an offence if the person:
(a) is given a requirement under subsection (1); and
(b) engages in conduct that results in a failure to comply with the requirement.
Maximum penalty: 100 penalty units.
(3) It is a defence to a prosecution for an offence against subsection (2) if the person establishes a reasonable excuse.
(1) A person commits an offence if the person:
(a) gives information to the Commissioner or the Trustee Board; and
(b) knows the information is misleading; and
(c) knows the Commissioner or Trustee Board is acting in an official capacity.
Maximum penalty: 100 penalty units.
(2) A person commits an offence if the person:
(a) gives a document to the Commissioner or the Trustee Board; and
(b) knows the document contains misleading information; and
(c) knows the Commissioner or Trustee Board is acting in an official capacity.
Maximum penalty: 100 penalty units.
(3) Subsection (2) does not apply if the person, when giving the document:
(a) draws the misleading aspect of the document to the recipient's attention; and
(b) to the extent to which the person can reasonably do so – gives the recipient the information necessary to remedy the misleading aspect of the document.
(4) In this section:
acting in an official capacity means exercising powers or performing functions under this Act or otherwise connected with the administration of this Act or the operation or management of an NTG Scheme.
misleading information means information that is misleading in a material particular or because of the omission of a material particular.
49L Confidentiality of information
(1) A person commits an offence if the person:
(a) obtains information in the course of performing functions:
(i) connected with the administration of this Act; or
(ii) otherwise in relation to the operation or management of an NTG Scheme; and
(b) engages in conduct that results in the disclosure of the information.
Maximum penalty: 200 penalty units or imprisonment for 2 years.
(2) Strict liability applies in relation to subsection (1)(a).
(3) Subsection (1) does not apply if:
(a) the person discloses the information:
(i) for the administration of this Act; or
(ii) for the operation or management of an NTG Scheme; or
(iii) with the consent of the person to whom the information relates; or
(iv) for legal proceedings arising out of the operation of this Act; or
(b) the information is otherwise available to the public.
Note for subsection (3)
In addition to the circumstances mentioned in subsection (3), a person who discloses confidential information will not be criminally responsible for an offence if the disclosure is justified or excused by or under a law (see section 43BE of the Criminal Code).
Section 50A(2), example
omit, insert
Example for section 50A(2)
The Commissioner might charge a fee for changing the investment of an accumulation account from one investment option to another.
After section 63
insert
Part 8 Transitional matters for Superannuation Legislation Amendment and Repeal Act 2014
(1) The offence provisions apply only in relation to offences committed after the commencement of section 7 of the Superannuation Legislation Amendment and Repeal Act 2014 (the commencement).
(2) The offence provisions, as in force before the commencement, continue to apply in relation to offences committed before the commencement.
(3) For this section, if any of the conduct constituting an offence occurred before the commencement, the offence is taken to have been committed before the commencement.
(4) In this section:
offence provisions means the provisions of this Act that relate to offences (including in relation to criminal responsibility, defences and penalties).
In this Division:
allocated pension means:
(a) a pension that complies with the requirements for an allocated pension under relevant Commonwealth laws regulating the payment of superannuation benefits; or
(b) any other form of periodic payment of superannuation benefits (however described) recognised as permissible under relevant Commonwealth laws regulating the payment of superannuation benefits.
commencement means the commencement of section 15 of the Superannuation Legislation Amendment and Repeal Act 2014.
pensioner, see section 66(1)(a).
remaining benefit, in relation to an allocated pension, means so much of the benefit from which the pension is being paid as remains unpaid.
66 Continued payment of existing allocated pensions
(1) This section applies if:
(a) before the commencement, a benefit was being paid to a person (a pensioner) in the form of an allocated pension under section 31; and
(b) as at the commencement, part of the benefit remained unpaid.
(2) Until the allocated pension is terminated under section 67, the Commissioner may continue paying the benefit in the form of an allocated pension as if section 31, as in force immediately before the commencement, were still in force.
67 Termination of allocated pensions
(1) The Commissioner may terminate the allocated pension by transferring the remaining benefit to another superannuation fund under section 68.
(2) The Commissioner must not do so unless the Commissioner has given the pensioner:
(a) written notice of the Commissioner's intention to do so; and
(b) a reasonable opportunity to transfer the remaining benefit to another superannuation fund of the pensioner's choice.
(1) A superannuation fund is a successor fund if the Trustee Board and Commissioner:
(a) are satisfied that the fund confers on a member of the fund rights equivalent to those that a pensioner has under the Scheme in respect of an allocated pension; and
(b) have agreed with the trustee of the successor fund that those equivalent rights will be conferred on a pensioner if his or her benefit is transferred to the successor fund.
(2) The Commissioner may transfer the pensioner's remaining benefit to a successor fund.
(3) The Commissioner may do so without the consent of the pensioner.
(4) However, if the successor fund is a registrable superannuation entity that is a regulated superannuation fund or an approved deposit fund, the Commissioner must not transfer the benefit unless the successor fund is registered under Part 2B of the SIS Act.
(5) In this section:
approved deposit fund, see section 10(1) of the SIS Act.
registrable superannuation entity, see section 10(1) of the SIS Act.
regulated superannuation fund, see section 10(1) of the SIS Act.
(1) If the operation of the allocated pension provisions would, apart from this section, result in an acquisition of property from a person otherwise than on just terms:
(a) the person is entitled to receive from the Territory the compensation necessary to ensure the acquisition is on just terms; and
(b) a court of competent jurisdiction may decide the amount of compensation or make the orders it considers necessary to ensure the acquisition is on just terms.
(2) In this section:
allocated pension provisions means:
(a) section 15 of the Superannuation Legislation Amendment and Repeal Act 2014; and
(b) this Division.
Division
2 Legislative Assembly Members' Superannuation Fund
Act
27 Act
amended
This Division amends the Legislative Assembly Members' Superannuation Fund Act.
After section 3A, in Part I
insert
3B Application of Criminal Code
Part IIAA of the Criminal Code applies to an offence against this Act.
Note for section 3B
Part IIAA of the Criminal Code states the general principles of criminal responsibility, establishes general defences, and deals with burden of proof. It also defines, or elaborates on, certain concepts commonly used in the creation of offences.
(1) Section 4(2)
omit
The Fund shall consist of:
insert
The following are to be credited to the Fund:
(2) After section 4(2)
insert
(2A) The following may be debited to the Fund:
(a) benefits payable under this Act; and
(b) costs incurred by the Trustee Board in the administration of the Scheme and management of the Fund; and
(c) the portion of the Board's general costs (as defined in section 8TB of the Superannuation Act) that are apportioned under that section to the Scheme; and
(d) the cost of any borrowing under subsection (3); and
(e) any other amounts lawfully payable by the Trustee Board from the Fund.
Section 4A(2)
omit, insert
(2) The account must record the following:
(a) all contributions made by the member;
(b) the return on the account for each financial year;
(c) benefits and other amounts paid from the account;
(d) any other amounts debited or credited to the account.
Section 12(b)
omit, insert
(b) a member of the Trustee Board; or
(c) a committee established under section 8TA of the Superannuation Act.
After section 25A, in Part IV
insert
25AB Commutation to pay tax debts
(1) This section applies if:
(a) a former member or other person (a taxpayer) becomes entitled to a pension or allowance under this Act; and
(b) the Commonwealth Commissioner of Taxation (the ATO) issues a release authority (as defined in section 45DA of the Superannuation Act) for the taxpayer; and
(c) the release authority is given to the Commissioner:
(i) before payment of the taxpayer's pension or allowance commences; and
(ii) in accordance with the relevant Commonwealth Act.
(2) On receipt of the request, the Commissioner may:
(a) commute so much of the pension or allowance as is necessary to provide a lump sum equal to the release amount determined under subsection (3); and
(b) pay the lump sum:
(i) to the ATO; or
(ii) if the relevant Commonwealth Act permits and the taxpayer so requests – to the taxpayer.
(3) The release amount is whichever of the following is the least:
(a) the amount authorised by the release authority to be paid;
(b) the amount the taxpayer or the ATO requests to be paid;
(c) the amount of the lump sum that would be achieved if the whole of the taxpayer's pension or allowance were commuted.
(4) If the Commissioner commutes all or part of a taxpayer's pension or allowance:
(a) the amount of the pension or allowance to which the taxpayer is entitled is reduced accordingly; and
(b) if the taxpayer is a former member – the balance of the former member's accumulation account at the time he or she ceased to be a member is taken to have been reduced by the amount of the commuted lump sum.
After section 28
insert
28A Confidentiality of information
(1) A person commits an offence if the person:
(a) obtains information in the course of performing functions connected with the administration of this Act; and
(b) engages in conduct that results in the disclosure of the information.
Maximum penalty: 200 penalty units or imprisonment for 2 years.
(2) Strict liability applies in relation to subsection (1)(a).
(3) Subsection (1) does not apply if:
(a) the person discloses the information:
(i) for the administration of this Act or otherwise in relation to the operation or management of the Scheme; or
(ii) with the consent of the person to whom the information relates; or
(iii) for legal proceedings arising out of the operation of this Act; or
(b) the information is otherwise available to the public.
Note for subsection (3)
In addition to the circumstances mentioned in subsection (3), a person who discloses confidential information will not be criminally responsible for an offence if the disclosure is justified or excused by or under a law (see section 43BE of the Criminal Code).
Division
3 Administrators Pensions
Act
34 Act
amended
This Division amends the Administrators Pensions Act.
Before section 1
insert
Part 1 Preliminary matters
After section 3AA
insert
3AB Application of Criminal Code
Part IIAA of the Criminal Code applies to an offence against this Act.
Note for section 3AB
Part IIAA of the Criminal Code states the general principles of criminal responsibility, establishes general defences, and deals with burden of proof. It also defines, or elaborates on, certain concepts commonly used in the creation of offences.
Before section 3A
insert
Part 2 Tax related arrangements
Section 3E(1)(a), at the end
insert
and
After section 3E
insert
Part 3 Pensions
Section 4(1)(a), at the end
insert
or
Before section 8
insert
Part 5 General matters
Section 9(4)(a), at the end
insert
and
After section 10
insert
10A Confidentiality of information
(1) A person commits an offence if the person:
(a) obtains information in the course of performing functions connected with the administration of this Act; and
(b) engages in conduct that results in the disclosure of the information.
Maximum penalty: 200 penalty units or imprisonment for 2 years.
(2) Strict liability applies in relation to subsection (1)(a).
(3) Subsection (1) does not apply if:
(a) the person discloses the information:
(i) for the administration of this Act; or
(ii) with the consent of the person to whom the information relates; or
(iii) for legal proceedings arising out of the operation of this Act; or
(b) the information is otherwise available to the public.
Note for subsection (3)
In addition to the circumstances mentioned in subsection (3), a person who discloses confidential information will not be criminally responsible for an offence if the disclosure is justified or excused by or under a law (see section 43BE of the Criminal Code).
Division
4 Superannuation
Regulations
44 Regulations
amended
This Division amends the Superannuation Regulations.
Regulation 3
repeal
Regulation 5(1)(a)(i), (ii) and (iii) and (b)(i) to (vi), at the end
insert
or
After regulation 6
insert
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 96 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 96 relates to release of excess concessional contributions. 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).
Schedule, items 1 to 16
omit, insert
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
3 Charles Darwin
University
Charles Darwin University
Act
4 Menzies School of Health
Research
Menzies School of Health Research
Act
5 Board of the Museum and Art Gallery of the Northern
Territory
Museum and Art Gallery of the
Northern Territory Act
6 Northern Territory Legal Aid
Commission
Legal Aid Act
7 Power and Water
Corporation
Power and Water Corporation
Act
8 Power Generation
Corporation
Power Generation Corporation
Act
9 Power Retail
Corporation
Power Retail Corporation
Act
Division
5 Northern Territory Government and Public Authorities' Superannuation Scheme
Rules
49 Rules
amended
This Division amends the Northern Territory Government and Public Authorities' Superannuation Scheme Rules.
Rule 1, definitions invalidity and reduced benefit classification
omit
Part II, heading
omit, insert
Part II Contributions
Rules 2 and 3
repeal
Rule 9(1)(c)
omit
component subject to a reduced benefit classification if applicable,
insert
component;
(1) Rule 10(1)
omit
is assessed by the Commissioner as being
insert
the Commissioner determines under subrule (1A) is
(2) Rule 10(1)(c)
omit
component subject to a reduced benefit classification if applicable,
insert
component;
(3) After rule 10(1)
insert
(1A) The Commissioner may determine that a member who ceases (or has ceased) to be employed is subject to invalidity if the Commissioner is satisfied, after considering relevant medical and other evidence, that, as at the date of cessation of employment, the member is (or was) physically or mentally so incapacitated that the member is (or was) unfit for any available full-time or part-time employment:
(a) with an employer whose employees are covered by the Scheme; and
(b) for which the member is reasonably qualified by education, training or experience.
Rule 12(3)
omit
Rule 13A, heading
omit, insert
13A Crystallisation of benefits
(1) Rule 18, heading
omit
3,
(2) Rule 18(1) and (2)
omit
After rule 18
insert
Part V Transitional matters for Superannuation Legislation Amendment and Repeal Act 2014
19 Abolition of reduced benefit classifications
(1) These Rules, as amended by sections 51, 52, 53, 54(2) and 55 of the 2014 Act, apply in relation to a benefit under rule 9 or 10 only if the trigger for the benefit occurs on or after the commencement.
(2) These Rules, as in force before the commencement, continue to apply in relation to a benefit under rule 9 or 10 if the trigger for the benefit occurred before the commencement.
(3) In this rule:
2014 Act means the Superannuation Legislation Amendment and Repeal Act 2014.
commencement means the commencement of section 52 of the 2014 Act.
trigger, for a benefit under rule 9 or 10, means the death or retirement mentioned in those rules as a result of which the benefit is payable.
Division
6 Northern Territory Supplementary Superannuation Scheme Instrument
59 Instrument
amended
This Division amends the instrument, made by the Treasurer and dated 3 January 1989, establishing the Northern Territory Supplementary Superannuation Scheme.
Clause 3, definition Dependant
omit, insert
Dependant
|
Has the same meaning as in section 3AA of the
Superannuation Act.
|
After clause 7
insert
8. RELEASE OF AMOUNTS TO PAY TAX DEBTS
(1)
|
This clause applies if:
|
|
(a) an eligible employee is entitled to payment of a
benefit under clause 6; and
|
|
(b) the Commonwealth Commissioner of Taxation (the
ATO) issues a release authority (as defined in section 45DA
of the Superannuation Act) for the eligible employee; and
|
|
(c) the release authority is given to the Commissioner
in accordance with the relevant Commonwealth Act.
|
(2)
|
On receipt of the request, the Commissioner may pay the
release amount:
|
|
(a) to the ATO; or
|
|
(b) if the relevant Commonwealth Act permits and the
eligible employee so requests – to the eligible employee.
|
(3)
|
The release amount is whichever of the
following is the least:
|
|
(a) the amount authorised by the release authority to be
paid;
|
|
(b) the amount the eligible employee or the ATO requests
to be paid;
|
|
(c) the amount of the benefit mentioned in
subclause (1)(a).
|
(4)
|
On payment of an amount under subclause (2), the amount
of the benefit mentioned in subclause (1)(a) is reduced by the amount paid under
subclause (2).
|
Part 3 Amendments about claim times and review of decisions
Division
1 Superannuation
Act
62 Act
amended
This Division amends the Superannuation Act.
(1) Section 3(1), definition Review Board
omit
(2) Section 3(1)
insert (in alphabetical order)
reviewable decision, for Part 5A, see section 49B.
Tribunal, for Part 5A, see section 49A.
64 Part 2, Division 2 repealed
Part 2, Division 2
repeal
Section 37(3) and (5)
omit
Section 45V
omit
and the Review Board
67 Part 5, Division 4 heading amended
Part 5, Division 4 heading
omit
and review of decisions
(1) Section 46(3)
omit, insert
(2A) If the applicant claims to be entitled to a benefit because of having retired from employment on the ground of invalidity, the application must be made within 2 years after the applicant ceased employment.
(3) The Commissioner must make a decision on an application as soon as practicable after receiving it.
(3A) On making a decision, the Commissioner must give the applicant a written notice setting out:
(a) the Commissioner's decision; and
(b) either:
(i) the Commissioner's reasons for the decision; or
(ii) that the applicant has a right to request written reasons under subsection (4); and
(c) that the applicant has a right under Part 5A to have the decision reviewed.
(2) Section 46(5)
omit
69 Sections 47, 48 and 49 replaced
Sections 47, 48 and 49
repeal, insert
In this Part:
reviewable decision, see section 49B.
Tribunal means the Civil and Administrative Tribunal.
49B Meaning of reviewable decision
(1) Each of the following is a reviewable decision:
(a) a decision made by the Commissioner about the operation or management, in relation to a particular person, of:
(i) the NTGPAS Scheme; or
(ii) the NTGDI Scheme; or
(iii) the NTSS Scheme;
(b) a decision made by the Trustee Board about the operation or management, in relation to a particular person, of:
(i) the LAMS Scheme; or
(ii) a scheme in relation to which the Trustee Board exercises powers or performs functions under section 8B(1)(d).
(2) For subsection (1), the Commissioner or Trustee Board makes a decision if the Commissioner or Board:
(a) makes, or fails to make, a decision; or
(b) engages in any conduct, or fails to engage in any conduct, in relation to making a decision.
(3) For subsection (2)(a), the Commissioner or Trustee Board is taken to have failed to make a decision if:
(a) in relation to a decision that the Commissioner or Trustee Board is required to make within a specified period – the decision has not been made at the expiry of that period; or
(b) otherwise – the decision has not been made at the expiry of a reasonable period after the obligation to make the decision arose.
(4) To avoid doubt, a decision in relation to the operation or management of a scheme or fund as a whole is not a reviewable decision.
49C Application for review by Commissioner
(1) A person, or the executor or administrator of a person's estate, who is aggrieved by a reviewable decision made in relation to the person, may apply to the Commissioner for review of the decision.
(2) The application must:
(a) be made:
(i) in the approved form or, if no form is approved, in writing; and
(ii) within the time prescribed by regulation; and
(b) state the grounds on which it is made and the facts relied on to establish the grounds; and
(c) be accompanied by the fee prescribed by regulation (if any).
49D Commissioner to review decision
(1) On receipt of an application, the Commissioner must review the reviewable decision.
(2) However, the Commissioner may decline to review the decision if satisfied the application is frivolous or vexatious.
49E Conduct and determination of review
(1) In reviewing a reviewable decision, the Commissioner:
(a) may decide the procedures of the review; and
(b) must comply with the rules of natural justice.
(2) To decide the review, the Commissioner must:
(a) affirm the reviewable decision; or
(b) vary the reviewable decision; or
(c) set aside the reviewable decision and substitute a new decision.
(3) The Commissioner must decide the review:
(a) if the reviewable decision relates to a death benefit – within 30 days after the application is made; or
(b) otherwise – within 90 days after the application is made.
49F Notice of decision on review
On deciding the review, the Commissioner must give the applicant a written notice setting out:
(a) the Commissioner's decision on the review; and
(b) the reasons for the decision; and
(c) that the person has a right to have the decision reviewed by the Tribunal.
49G Application for review by Tribunal
(1) An applicant under section 49C who is aggrieved by the Commissioner's decision under section 49E, may apply to the Tribunal for review of that decision.
(2) The application must be made:
(a) within the time prescribed by regulation; and
(b) in accordance with the Northern Territory Civil and Administrative Tribunal Act.
The Tribunal has jurisdiction to deal with matters under this Part.
70 Part 8, Division 3 inserted
After section 69
insert
Division 3 Claim times and review of decisions
In this Division:
commencement means the commencement of section 64 of the Superannuation Legislation Amendment and Repeal Act 2014.
71 Time limit for claiming permanent invalidity benefit
For a person claiming to be entitled to a benefit because of having retired from employment before the commencement on the ground of invalidity, the reference in section 46(2A) to 2 years after the date of cessation of employment is taken to be a reference to 2 years after the commencement.
72 Part 5A – decisions about NTGPAS and NTGDI Schemes made before commencement
(1) This section applies if, before the commencement, the Commissioner made a decision about the operation or management of the NTGPAS Scheme or NTGDI Scheme in relation to a person.
(2) If, as at the commencement, no application for reconsideration had been made under section 46(5), the decision is a reviewable decision for Part 5A.
(3) If an application was made under section 46(5) before the commencement but, as at the commencement, the application had not been determined, the application is taken to be an application under section 49C and is to be dealt with under Part 5A.
(4) If an application for review was made under section 47(1) before the commencement but, as at the commencement, the application had not been determined, the application is to be dealt with and determined (including as to the exercise of any right of appeal) in accordance with this Act as in force immediately before the commencement.
73 Part 5A – decisions about LAMS Scheme made before commencement
Part 5A does not apply in relation to a decision of the Trustee Board about the operation or management of the LAMS Scheme that was made before the commencement.
74 Part 5A – decisions about NTSS Scheme made before commencement
(1) This section applies if, before the commencement, the Commissioner made a decision under the Instrument about the operation or management of the NTSS Scheme in relation to a person.
(2) If, as at the commencement, no application for review had been made under clause 14 of the Instrument:
(a) the decision is a reviewable decision for Part 5A; but
(b) section 49G does not apply in relation to the decision.
(3) If an application was made under clause 14 of the Instrument before the commencement but, as at the commencement, the application had not been determined, the application is to be dealt with and determined in accordance with the Instrument as in force immediately before the commencement.
(4) In this section:
Instrument means the instrument made by the Treasurer and dated 4 January 1989 establishing the NTSS Scheme.
75 Part 5A – decisions about PSB Scheme made before commencement
(1) This section applies if, before the commencement, the Trustee made a decision under the Trust Deed about the operation or management of the PSB Scheme in relation to a person.
(2) If, as at the commencement, no application for review had been made under clause 27 of the Trust Deed:
(a) the decision is a reviewable decision for Part 5A; but
(b) section 49G does not apply in relation to the decision.
(3) If an application was made under clause 27 of the Trust Deed before the commencement but, as at the commencement, the application had not been determined, the application is to be dealt with and determined in accordance with the Trust Deed as in force immediately before the commencement.
(4) In this section:
PSB Scheme means the Northern Territory Police Supplementary Benefit Scheme.
Trust Deed, means the trust deed dated 15 June 1984 between the Territory and Otto Kenneth Alder, Arthur Alexander Grant and Michael John Palmer establishing the PSB Scheme, as amended.
Trustee means the trustee under the Trust Deed.
Division
2 Legislative Assembly Members' Superannuation Fund
Act
71 Act
amended
This Division amends the Legislative Assembly Members' Superannuation Fund Act.
After section 27A
insert
(1) A person entitled, or claiming to be entitled, to a benefit under this Act may apply to the Trustee Board, in the form approved by the Board, for payment of that benefit.
(2) If the application relates to a benefit under section 22, it must be made within 2 years after the person ceased to be a member.
(3) The Trustee Board must make a decision on the application as soon as practicable after receiving it.
(4) On making a decision, the Trustee Board must give the applicant a written notice setting out:
(a) the Trustee Board's decision; and
(b) either:
(i) the Trustee Board's reasons for the decision; or
(ii) that the applicant has a right to request written reasons under subsection (5); and
(c) that the applicant has a right under Part 5A of the Superannuation Act to have the decision reviewed.
(5) An applicant may, in writing, require the Trustee Board to give reasons for the Board's decision and the Board must give the applicant those reasons in writing.
After section 36
insert
Part VII Transitional matters for Superannuation Legislation Amendment and Repeal Act 2014
37 Time limit for claiming retirement through ill health benefit
(1) For a person who ceased to be a member before the commencement, the reference in section 27B(2) to 2 years after the person ceased to be a member is taken to be a reference to 2 years after the commencement.
(2) In this section:
commencement means the commencement of section 72 of the Superannuation Legislation Amendment and Repeal Act 2014.
Division
3 Administrators Pensions
Act
74 Act
amended
This Division amends the Administrators Pensions Act.
Section 3
insert (in alphabetical order)
decision, for Part 4, see section 7A.
Tribunal, for Part 4, means the Civil and Administrative Tribunal.
After section 7
insert
For this Part, a person makes a decision if the person:
(a) makes a decision; or
(b) engages in any conduct in relation to making a decision.
7B Application for review by Tribunal
(1) A person, or the executor or administrator of a person's estate, who is aggrieved by a decision made under this Act in relation to the person, may apply to the Tribunal for review of the decision.
(2) The application must be made:
(a) within the time mentioned in section 7C; and
(b) in accordance with the Northern Territory Civil and Administrative Tribunal Act.
7C Time limit for application for review
(1) For section 7B(2)(a), the time within which an application for review of a decision must be made is:
(a) if the decision relates to a benefit under section 5 – 30 days after the decision was made; or
(b) otherwise – 12 months after the decision was made.
(2) The Tribunal may allow a longer period within which an application for review may be made.
(3) However, the Tribunal may do so for subsection (1)(a) only if satisfied that the decision maker failed to comply with the requirements under the Northern Territory Civil and Administrative Tribunal Act to notify the aggrieved person of his or her right to apply for review.
The Tribunal has jurisdiction to deal with matters under this Part.
Before section 11
insert
Part 6 Transitional matters
Section 11, heading
omit
Transitional matters for
After section 11
insert
12 Superannuation Legislation Amendment and Repeal Act 2014
Part 4 does not apply in relation to a decision made before the commencement of section 76 of the Superannuation Legislation Amendment and Repeal Act 2014.
Division
4 Superannuation
Regulations
80 Regulations
amended
This Division amends the Superannuation Regulations.
Before the Schedule
insert
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.
(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' Superannuation Fund Act;
(d) clause 6(1)(b) of the instrument establishing the NTSS Scheme.
Division
5 Northern Territory Supplementary Superannuation Scheme Instrument
82 Instrument
amended
This Division amends the instrument, made by the Treasurer and dated 3 January 1989, establishing the Northern Territory Supplementary Superannuation Scheme.
(1) After clause 13(2)
insert
(2A)
|
On making a decision, the Commissioner must give the
applicant a written notice setting out:
|
|
(a) the Commissioner's decision; and
|
|
(b) either:
|
|
(i) the Commissioner's reasons for the decision;
or
|
|
(ii) that the applicant has a right to request
written reasons under subclause (3); and
|
|
(c) that the applicant has a right under Part 5A of
the Superannuation Act to have the decision reviewed.
|
(2) After clause 13(3)
insert
Note
|
Under Part 5A of the Superannuation Act, a person
aggrieved by a decision under this NTSS Scheme relating to the person may seek
to have the decision reviewed by the Commissioner, and if the person is still
aggrieved, by the Civil and Administrative Tribunal.
|
Clause 14
repeal
Part 4 Repeal and amendments about unclaimed benefits
Division
1 Repeal
85 Act
repealed
The Unclaimed Superannuation Benefits Act 1998 (Act No. 30 of 1998) is repealed.
Division
2 Superannuation
Act
86 Act
amended
This Division amends the Superannuation Act.
Section 39(2)(b)(iii)
omit, insert
(iii) amounts payable to the Commonwealth Commissioner of Taxation under the Superannuation (Unclaimed Money and Lost Members) Act 1999 (Cth) in relation to persons entitled to benefits under the Scheme.
Section 45Z
repeal, insert
45Z Unclaimed benefits and lost members
If the NTGPAS Scheme is prescribed for the purposes of a provision of the Superannuation (Unclaimed Money and Lost Members) Act 1999 (Cth), the Commissioner must comply with that Act in relation to the Scheme.
89 Part 8, Division 4 inserted
Before the Schedule
insert
76 Transfer of unclaimed benefits to ATO
(1) As soon as practicable after the commencement of this section, the Treasurer must pay to the ATO an amount calculated in accordance with the following formula:
where:
T is the amount to be paid.
U is the total of the amounts of unclaimed superannuation benefits paid to the Treasurer under section 5 of the repealed USB Act in relation to persons entitled to benefits under an NTG scheme.
R is the total of the amounts paid by the Treasurer under section 6 of the repealed USB Act in relation to those persons.
(2) When making a payment under subsection (1), the Treasurer must give to the ATO:
(a) a copy of the register kept under section 7 of the repealed USB Act; and
(b) any other information in the Treasurer's possession that the ATO might reasonably need in order to deal with the money in accordance with the Superannuation (Unclaimed Money and Lost Members) Act 1999 (Cth).
(3) The amount payable under subsection (1) is to be paid from the Consolidated Holding Authority which is appropriated accordingly.
(4) In this section:
repealed USB Act means the Unclaimed Superannuation Benefits Act repealed by section 85 of the Superannuation Legislation Amendment and Repeal Act 2014.
Part 5 Expiry
of Act
This Act expires on the day after it
commences.
[Index] [Search] [Download] [Related Items] [Help]