Framework for Other Australian Government Superannuation Arrangements
The Superannuation Benefits (Supervisory Mechanisms) Act 1990  (the Act) allows the Minister for Finance and Deregulation (the Minister) to oversee and maintain strategic control over Australian Government superannuation arrangements.
Generally, Australian Government employers cannot provide superannuation benefits for their employees unless:
- a relevant law expressly provides for the provision of superannuation benefits; or
- a relevant law allows for the provision of superannuation benefits and the benefits satisfy prescribed requirements; or
- a relevant body has the power to provide superannuation benefits and the benefits satisfy the prescribed requirements.
The prescribed requirements are those requirements determined by the Minister in writing and a requirement that procedures satisfactory to the Minister are in place for the employer to make reports relating to the establishment and operation of the superannuation arrangement.
Different requirements apply to different categories of Australian Government organisations. For example, in conjunction with other legislation and under a relevant law or under the powers of a relevant body:
- Since 1 July 2006, employers have been able to make contributions in respect of their new employees to any superannuation fund provided superannuation guarantee contributions are made in compliance with the choice of fund requirements.
- Employers with staff who are Public Sector Superannuation Accumulation Plan (PSSAP) members were able to offer choice of fund from as early as 1 July 2005.
- Employers can also make salary sacrifice arrangements for staff that are additional to coverage by the Commonwealth Superannuation Scheme (CSS), Public Sector Superannuation Scheme (PSS), PSSAP or the Superannuation (Productivity Benefit) 
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