There is a variety of superannuation arrangements applying to Australian Government employees and statutory office holders (office holders). The particular arrangement for an employee or office holder will depend upon their individual circumstances.
Most new employees and office holders have a choice of superannuation fund in accordance with the Superannuation Guarantee (Administration) Act 1992. That choice can usually include the Public Sector Superannuation Accumulation Plan (PSSAP). PSSAP is also the employer (default) fund for persons employed under the Public Service Act 1999 who are eligible for choice but do not choose a fund.
Employees and office holders who do not have choice of fund generally will have superannuation provided through:
- the Commonwealth Superannuation Scheme;
- the Public Sector Superannuation Scheme; or
- the arrangements under the Superannuation (Productivity Benefit) Act 1988, which have been closed to new employees and office holders since 1 July 2006.
Archived Superannuation Circulars for 2005, 2006 and 2007 are available under Tools and templates.