(1) In this Act, unless the context otherwise requires,—

(2) Subject to the consent of the Authority in each case or class of cases, the term Government service shall be deemed to include—

• (a) any training as the holder of a scholarship or bursary approved for the purposes of this paragraph by a controlling authority:

• (b) any training as a student at a library school:

• (c) any service or training performed or undergone by a contributor before or after he became a contributor:

• (d) any service in any of Her Majesty's forces:

  Provided that this subsection shall not apply with respect to any contributor who retired before the 5th day of December 1951.

(2A) For the purposes of this Act, a student who is admitted to a teachers college in any division, except the Special Division, shall be deemed to become permanently employed in and appointed to the Government service on the date on which he is so admitted.

(3) For the purposes of sections 52A and 52B of this Act (which were inserted by section 17 of the Government Superannuation Fund Amendment Act 1959 the University Grants Committee shall be deemed to be a University.

(4) Any reference in this Act to a person again becoming a contributor to the Fund shall be read and construed as a reference to a person resuming contributions to the Fund.

(1) This section applies to every person—

• (a) who—

  • (i) became at any time before the 1st day of January 1988, an employee of a State enterprise that was named in Schedule 2 to the State-Owned Enterprises Act 1986 on the 18th day of December 1986 or of any subsidiary of any such State enterprise; or

  • (ii) becomes an employee of any other State enterprise, or of any subsidiary of any such State enterprise, at any time within 9 months of the date of establishment of that State enterprise; and

• (b) who was, immediately before becoming so employed, a contributor under this Act.

(2) For the purposes of this section,—

• (a) date of establishment in relation to any State enterprise, means the date declared, by the Minister of Finance by notice in the Gazette for the purposes of this section, to be the date on which any State enterprise is or was established; and

• (b) State enterprise means an organisation that is, or was at any time, named in Schedule 2 to the State-Owned Enterprises Act 1986; and

• (c) subsidiary has the same meaning as in sections 158 and 158A of the Companies Act 1955 or sections 5 and 6 of the Companies Act 1993, as the case may be.

(3) For the purposes of this Act,—

• (a) every person to whom this section applies shall be deemed to be employed in the Government service so long as that person continues to be employed by any State enterprise or any subsidiary of a State enterprise; and

• (b) this Act shall apply to that person in all respects as if service with any State enterprise or subsidiary of a State enterprise were Government service.

(4) Except as provided in sections 61R and 61S of this Act, once any person to whom this section applies has ceased to be a contributor under this Act that person shall not be entitled to again become a contributor under this Act by virtue of any employment in any State enterprise or subsidiary of a State enterprise.

(1) This section applies to every person—

• (a) who becomes an employee of a Crown Research Institute, or of any Crown entity subsidiary of a Crown Research Institute, at any time within 9 months of the date of establishment of that Crown Research Institute; and

• (b) who was, immediately before becoming so employed, a contributor under this Act.

(2) For the purposes of this section,—

• (a) date of establishment in relation to any Crown Research Institute, means the date declared, by the Minister of Finance by notice in the Gazette for the purposes of this section, to be the date on which any Crown Research Institute is or was established; and

• (b) Crown Research Institute means a Crown Research Institute within the meaning of the Crown Research Institutes Act 1992; and

• (c) [Repealed]

(3) For the purposes of this Act,—

• (a) every person to whom this section applies shall be deemed to be employed in the Government service so long as that person continues to be employed by any Crown Research Institute or any Crown entity subsidiary of a Crown Research Institute; and

• (b) this Act shall apply to that person in all respects as if service with any Crown Research Institute or Crown entity subsidiary of a Crown Research Institute were Government service.

(4) Except as provided in sections 61R and 61S of this Act, once any person to whom this section applies has ceased to be a contributor under this Act that person shall not be entitled to again become a contributor under this Act by virtue of any employment in any Crown Research Institute or Crown entity subsidiary of a Crown Research Institute.

(1) The Governor-General may from time to time, by Order in Council.—

• (a) recognise as a public sector employer for the purposes of this Act any body, institution, or office, in Tokelau:

• (b) recognise as public sector employers for the purposes of this Act bodies, institutions, or offices, in Tokelau of any kind or description:

• (c) revoke any order under paragraph (a) or paragraph (b).

(2) Recognition takes effect on a day (before or after the commencement of that order) specified in the order concerned, and ceases on the revocation of that order.

(3) This Act has effect as if employment of either of the following descriptions is Government service while employed by the Tokelau Public Service Employing Authority:

• (a) employment by a body or institution, or the holder of an office, for the time being recognised under subsection (1):

• (b) employment by a body or institution of a kind or description, or the holder of an office of a kind or description, for the time being recognised under subsection (1).

(4) In subsection (3), the Tokelau Public Service Employing Authority—

• (a) means the body or institution, or the holder of the office, recognised under section 2(1) of the Tokelau Amendment Act 1999; and

• (b) includes the successor for the time being of that body or institution, or the holder of that office, as employer for the Tokelau Public Service.

(1) For the purposes of this Act, there shall be an Appeals Board, to be called the Government Superannuation Appeals Board.

(2) The Appeals Board shall consist of 5 members appointed in accordance with section 5 of this Act.

The function of the Appeals Board is to hear and determine appeals from decisions made by, or under the authority of, the Authority under section 19E of this Act or otherwise in respect of any scheme, in accordance with sections 7 to 12C of this Act.

(1) The members of the Appeals Board shall be appointed by the Minister, by notice in the Gazette, after consultation with such representatives of contributors and beneficiaries, and such other persons, as the Minister thinks fit.

(2) One member (or, if the Minister in his or her discretion so determines, 2 members) of the Appeals Board shall be appointed to represent contributors.

(3) One member of the Appeals Board shall be appointed to represent beneficiaries.

(4) In making appointments, the Minister shall ensure that the members of the Appeals Board have between them the range of skills and experience required for the carrying out of the function of the Appeals Board.

(5) One of the members of the Appeals Board shall be appointed as chairperson by the Minister by notice in the Gazette.

(1) Subject to subsections (2) and (3) of this section, each member of the Appeals Board—

• (a) shall be appointed for a term not exceeding 3 years; and

• (b) may from time to time be reappointed.

(2) The Minister may at any time remove a member of the Appeals Board from office for disability affecting the performance of the member's duties as a member, bankruptcy, neglect of duty, or misconduct, proved to the satisfaction of the Minister.

(3) A member of the Appeals Board may at any time resign office by giving written notice to that effect to the Minister.

Any person who—

• (a) is or may be affected by a decision made by, or under the authority of, the Authority under section 19E of this Act or otherwise in respect of any scheme; and

• (b) disagrees with or is dissatisfied with that decision—

may appeal to the Appeals Board against that decision.

(1) Every appeal to the Appeals Board shall be made by written notice (in any form) delivered to the Authority—

• (a) within 28 days of the person receiving written notice of the decision concerned (which notice shall give information as to the person's right to appeal); or

• (b) within such further time as the Appeals Board may, on application, allow.

(2) Every appeal shall be accompanied by such fee (if any) as may be prescribed by regulations.

(3) If an appeal is substantially allowed, the fee shall be refunded in full.

(4) A notice of appeal may include any submissions relevant to the decision appealed against that the person wishes to make.

(5) As soon as practicable after receiving a notice of appeal under this section, the Authority shall—

• (a) deliver to the Appeals Board the notice of appeal and a written report by the Authority on the matter; and

• (b) advise the appellant in writing of his or her rights under sections 9 and 10 of this Act.

(1) The Appeals Board shall—

• (a) send to the appellant, not less than 14 days before determining the appeal,—

  • (i) a copy of the report by the Authority on the decision appealed against; and

  • (ii) a copy of any other written evidence that has been received by the Appeals Board to date; and

• (b) send to the appellant, as soon as practicable after it is received, a copy of any other written evidence that is received by the Appeals Board before the determination of the matter.

(2) Section 17 of the Official Information Act 1982 (which relates to deletion of information from documents) shall apply to copies of written evidence sent to the appellant under this section.

The Appeals Board shall, if the appellant so requests before the determination of the matter, hear the appellant, or his or her representative, as soon as practicable after receiving the request.

(1) Every appeal to the Appeals Board—

• (a) shall be determined as soon as practicable; and

• (b) shall be determined by the Appeals Board as if the decision appealed against were one for it to make, rather than the Authority.

(2) The Appeals Board may at any time dismiss any appeal if it is satisfied that the appeal is frivolous or vexatious.

(1) The Appeals Board must—

• (a) act in accordance with the statement of policies, unless the Appeals Board considers that it is inappropriate to do so in the particular circumstances of a case; and

• (b) take into account the interests of any person who has an interest in the matter that is the subject of the appeal (including, without limitation, the interests of the Crown and of any contributor, beneficiary, or controlling authority affected by the matter), to the extent that those interests are known to the Appeals Board.

(2) In this section, statement of policies means the statement published by the Superintendent under section 19F in December 1999 (as that statement may have been, or may be, changed under section 19F(2), whether before or after the substitution of that section by the Government Superannuation Fund Amendment Act 2001).

(1) The Appeals Board shall, as soon as practicable after determining an appeal, give notice in writing of its decision to the appellant and the Authority.

(2) Upon the written request of the appellant, the Appeals Board shall state in writing its findings of fact and any reasons for the decision.

(3) No such request may be made more than 28 days after the notice in writing of the decision is given to the appellant.

Every determination of the Appeals Board shall, subject to section 12C of this Act, be final and conclusive and shall take effect in place of, and as if it were, the decision of the Authority appealed against.

(1) The Appeals Board may at any time, before delivering its decision, on the application of either the appellant or the Authority or of its own motion, state a case for the opinion of the High Court on any question of law arising in any proceedings before the Appeals Board.

(2) For that purpose, the Appeals Board may either conclude the proceedings subject to that opinion, or adjourn them until after that decision has been given.

(3) The Appeals Board shall give notice to the Authority and the appellant of the Appeals Board's intention to state a case under this section, specifying the registry of the High Court in which the case is to be filed.

(4) Every case stated for the opinion of the High Court under this section shall be heard and determined in accordance with rules of Court.

The provisions set out in Schedule 3 to this Act shall apply in respect of the Appeals Board.

(1) There is hereby established a Fund to be called the Government Superannuation Fund.

(2) The Fund is hereby declared to be the same Fund as the Government Superannuation Fund established under the Superannuation Act 1947.

The Fund consists of—

• (a) the property and liabilities vested in the Authority by section 21A of the Government Superannuation Fund Amendment Act 2001; and

• (b) money payable into the Fund under section 14.

The following must from time to time be paid into the Fund:

• (a) the contributions from contributors as provided in this Act:

• (b) the amounts payable into the Fund under section 95:

• (c) money accruing from the investment of the Fund:

• (d) any other money that may be lawfully payable into the Fund.

The following must from time to time be paid out of the Fund:

• (a) the benefits arising under this Act:

• (b) any other money that may be lawfully payable out of the Fund.

(1) This section establishes the Government Superannuation Fund Authority (the Authority).

(2) The Authority is a Crown entity for the purposes of section 7 of the Crown Entities Act 2004.

(3) The Crown Entities Act 2004 applies to the Authority except to the extent that this Act expressly provides otherwise.

(4) The Government Superannuation Fund Authority Board must have no less than 4, but no more than 7, members.

(1) [Repealed]

(2) [Repealed]

(3) [Repealed]

(4) There are no restrictions on the Authority's investment powers, other than as provided by sections 15J, 15K, and 15O.

(5) The Authority may not subscribe for, acquire, or hold any shares or other securities issued by a company unless—

• (a) the company is a Crown entity subsidiary of the Authority; or

• (b) the shares or other securities are an investment of the Fund; or

• (c) subsection (6) applies to the company.

(6) The Authority may subscribe for, acquire, or hold any shares or other securities issued by a company if—

• (a) the company provides (or is to provide or has provided) to the Authority any services of a kind referred to in section 19(1)(a) to (c) (whether or not the company also provides services to other persons); and

• (b) every shareholder of the company is a company or other body corporate; and

• (c) the Crown controls the composition of a majority of the governing body of every shareholder.

(7) This section is subject to section 15C (borrowing).

(8) Subsection (5) applies despite sections 100 and 161 of the Crown Entities Act 2004.

(1) The Authority may not, except with the approval of the Minister of Finance,—

• (a) borrow money (neither on behalf of the Authority nor in respect of the Fund); nor

• (b) mortgage or charge any of the real or personal property of the Fund, whether present or future, as security; nor

• (c) enter into a derivative transaction, or amend the terms of that transaction, (where derivative transaction includes swaps, options, futures, and any combination of those things).

(2) The Minister's approval may be given for any class of transactions in subsection (1)(a) to (c).

(1) The functions of the Authority are to manage and administer the Fund and the schemes in accordance with this Act.

(2) The Authority is not a trustee, or a constructive trustee, in relation to the exercise of its functions or to any other matter (except as otherwise provided in section HR 4 of the Income Tax Act 2007 for tax purposes).

(3) The functions of the Authority include, if the Minister so directs in accordance with section 112 of the Crown Entities Act 2004, the provision of services in respect of any fund or superannuation scheme that is—

• (a) managed by the Crown or a Crown entity or an entity whose board is appointed by the Crown; and

• (b) approved by the Minister for that purpose.

(4) Those services may be provided on any terms and conditions that the Authority's board thinks fit, but must not place or have the potential to place a liability or a contingent liability on the Fund.

(1) The expenses of the Authority relating to the management and administration of the Fund and the schemes—

• (a) are to be paid out of the Fund; and

• (b) are to be recovered under section 95 in accordance with this section.

(2) The portion of the expenses attributable to all persons who are currently contributing to the Fund is to be recovered, each financial year, out of the money from which the salaries of those contributors are paid.

(3) The portion of the expenses attributable to all persons who are currently contributing to the Fund includes estimates of all future expenses attributable to those contributors once they cease to be contributors.

(4) The portion of the expenses attributable to any other person is to be recovered, each financial year, from the Crown.

(5) Section 95 applies as if references in that section to benefits included expenses, with any other necessary modifications.

(6) The Authority may determine the basis on which expenses are apportioned under that section, but the determination has no effect unless the Authority, after receiving advice from an actuary, certifies that the apportionment is fair and equitable.

(7) In this section, expenses includes—

• (a) any fees payable under section 19 or section 19A; and

• (b) all remuneration and expenses of board members and employees of the Authority; and

• (c) any other expenses incurred by or on behalf of the Authority.

(1) Schedule 4 applies to the Board and its members.

(2) [Repealed]

(1) The Authority is responsible for investing the Fund.

(2) The Authority must invest the Fund on a prudent, commercial basis and, in doing so, must manage and administer the Fund in a manner consistent with—

• (a) best-practice portfolio management; and

• (b) maximising return without undue risk to the Fund as a whole; and

• (c) avoiding prejudice to New Zealand's reputation as a responsible member of the world community.

(1) The Authority must use its best endeavours to ensure that the Fund does not control any other entity or hold a percentage of the voting rights in any other entity that would require it to seek control of that entity.

(2) If a contravention of subsection (1) arises (through inadvertence or otherwise), the Authority must take all reasonable steps to remedy the default as soon as practicable.

(3) For the purposes of this Act, an entity is controlled by the Fund if—

• (a) the entity is a subsidiary of the Fund; or

• (b) the Fund controls the entity within the meaning of any relevant financial reporting standard (within the meaning of section 2(1) of the Financial Reporting Act 1993); or

• (c) the Fund can control directly or indirectly the composition of the Board of the entity within the meaning of sections 7 and 8 of the Companies Act 1993 (which, for the purposes of this paragraph, are to be read with all necessary modifications).

(4) This section limits section 15B(5)(b), but does not limit section 15B(5)(a) or (c).

(5) In this section, Fund means the Authority acting in respect of the Fund.

(1) The Authority must establish, and adhere to, investment policies, standards, and procedures for the Fund that are consistent with its duty to invest the Fund on a prudent, commercial basis, in accordance with section 15J.

(2) The Authority must review those investment policies, standards, and procedures for the Fund at least annually.

A statement of investment policies, standards, and procedures must cover (but is not limited to)—

• (a) the classes of investments in which the Fund is to be invested and the selection criteria for investments within those classes; and

• (b) the determination of benchmarks or standards against which the performance of the Fund as a whole, classes of investment, and individual investments will be assessed; and

• (c) standards for reporting the investment performance of the Fund; and

• (d) ethical investment, including policies, standards, or procedures for avoiding prejudice to New Zealand's reputation as a responsible member of the world community; and

• (e) the balance between risk and return in the overall Fund portfolio; and

• (f) the Fund management structure; and

• (g) the use of options, futures, and other derivative financial instruments; and

• (h) the management of credit, liquidity, operational, currency, market, and other financial risks; and

• (i) the retention, exercise, or delegation of voting rights acquired through investments; and

• (j) the method of, and basis for, valuation of investments that are not regularly traded at a public exchange; and

• (k) prohibited or restricted investments or any investment constraints or limits.

The statement of intent of the Authority prepared each financial year under Part 4 of the Crown Entities Act 2004 must include (in addition to any other requirements)—

• (a) a statement of the Board's expectations about the performance of the Fund over the next financial year, in sufficient detail to enable meaningful assessment against those expectations after the end of that financial year; and

• (b) a statement of the key risks to the performance of the Fund over the coming year and the actions being taken by the Board to manage those risks; and

• (c) forecast financial statements of the Fund for the next financial year, including a statement of accounting policies.

(1) The Minister may, after consultation with the Authority, direct the Authority, in investing the Fund,—

• (a) to meet the Government's expectations as to the Fund's performance, including the Government's expectations as to risk and return:

• (b) not to invest in a specified investment or class of investments to which the Crown already has a direct or indirect exposure, for the purpose of limiting that exposure.

(1A) Despite section 104 of the Crown Entities Act 2004, the Minister may not give a direction to the Authority in respect to the Fund except in accordance with this section.

(2) The Minister must not give a direction that is inconsistent with the Authority's duty to invest the Fund on a prudent, commercial basis, consistent with best-practice portfolio management.

(3) The Authority must notify the Minister how it proposes to give effect to any direction.

(4) [Repealed]

(5) Nothing in this section limits section 147 of the Crown Entities Act 2004.

(1) The Authority must report to the Minister on the Fund at those intervals that the Minister may require.

(2) The Authority's report must include any information that the Minister may require.

(1) All property comprising the Fund must be held for the purpose of paying the benefits that are payable under this Act.

(2) This section does not prevent the Authority from making a payment out of the Fund for the purpose of carrying out its functions.

(1) This section applies if the Authority pays interest, out of the Fund, on any money held in error in the Fund.

(2) The interest must be at a rate calculated using a method that has been determined by the Authority, approved by the Minister, and published in the Gazette.

(1) The Authority may appoint, on any terms and conditions that the Authority thinks fit, 1 or more persons (including any department) to undertake each of the following functions:

• (a) the administration of the schemes:

• (b) the investment of any part of the Fund:

• (c) the provision of secretariat or other services to the Authority.

(2) Different persons may be appointed in respect of different schemes or different parts of the Fund.

(3) The Authority must specify, in each instrument of appointment, the powers and rights of the person appointed (including, without limitation, the extent of that person's power to delegate any of those powers and rights).

(4) This section does not limit section 15B or sections 16 and 17 of the Crown Entities Act 2004.

(1) The Authority may appoint a person or persons (including any department) to act as custodian of the Fund, or any part of the Fund.

(2) A custodian so appointed must hold the property of the Fund, or that part of the property of the Fund in respect of which they have been appointed, in their name or, if the Authority authorises it, in the name of 1 or more nominees.

(3) An appointment may be on any terms and conditions that the Authority thinks fit.

(4) The Authority must specify, in each instrument of appointment, the powers and rights of the person or persons appointed (including, without limitation, the extent of that person's powers to delegate any of those powers and rights).

(5) This section does not limit section 15B or sections 16 and 17 of the Crown Entities Act 2004.

(1) From time to time, there must be conducted a review of how effectively and efficiently the Authority is performing its functions under section 15D.

(2) The first performance review must be conducted no later than 5 years after the operative date.

(3) Subsequent performance reviews must be conducted at intervals that are no more than 5 years apart (to be set by the Minister).

(4) The Minister must set the terms of reference for the review, which must include (without limitation) requirements that the reviewer form an opinion about—

• (a) whether or not the investment policies, standards, and procedures established by the Authority are appropriate to the Fund; and

• (b) whether or not the investment policies, standards, and procedures established by the Authority have been complied with in all material respects; and

• (c) the investment performance of the Fund.

(5) Every performance review must be conducted by an independent person appointed by the Minister.

(6) Every person who conducts a performance review must, as soon as practicable after conducting it,—

• (a) prepare a written report on the conclusions reached and recommendations formulated as a result of conducting it; and

• (b) give copies of the report to the Minister and the Authority.

(7) The Minister must present a copy of the report to the House of Representatives as soon as practicable after receiving it.

(8) The costs of conducting a performance review must be met out of money appropriated by Parliament for the purpose.

(1) If any question arises under this Act as to—

• (a) whether any person is employed in the Government service; or

• (b) whether any person is a contributor, or is entitled to resume contributions, to the Fund; or

• (c) the period of contributory service, amount of salary, amount of contributions, or amount of retiring allowance of any contributor; or

• (d) whether any retirement is compulsory or is due to misconduct; or

• (e) whether or not any period of employment is on a full-time basis for the purposes of this Act, or as to the proportion of any part-time employment to full-time employment; or

• (f) any other matter whatsoever in respect of a scheme,—

the question shall be determined by the Authority.

(2) The Authority, in his or her discretion, may refuse any application for consent under this Act, or may grant any such application either wholly or partly and either unconditionally or upon or subject to such conditions as the Authority thinks fit, including conditions—

• (a) fixing or limiting the period or periods in respect of which a contributor is to be permitted to contribute to the Fund:

• (b) fixing the contributions payable in respect of any period for which no salary is payable:

• (c) fixing the payments (if any) to be made to the Fund by a contributor in addition to his or her contributions.

(3) Notwithstanding anything to the contrary in this Act, but subject to the consent of the Authority in each case, any contributor may contribute to the Fund in respect of the whole or any part of any period which could not otherwise be computed as part of his or her contributory service.

(4) Notwithstanding anything to the contrary in this Act, the Authority may in any special case deem that the Government service of any person has not been interrupted by reason only of an interval in his or her employment in the Government service, subject to any condition that only a specified part of the interval be regarded as contributory service.

(1) The Authority must, when exercising its discretionary powers in relation to the schemes,—

• (a) act in accordance with the statement of policies, unless the Authority considers that it is inappropriate to do so in the particular circumstances of a case; and

• (b) take into account the interests of any person who has an interest in the matter (including, without limitation, the interests of the Crown and of any contributor, beneficiary, or controlling authority affected by the matter), to the extent that those interests are known to the Authority.

(2) If the Authority proposes to make any change to the published statement of policies, it must—

• (a) consult with organisations that, in the Authority's view, have or are likely to have, or are representative of persons who have or are likely to have, an interest in the proposed change; and

• (b) republish the statement of policies, or the part of the statement of policies affected by the change, in whatever manner the Authority considers appropriate; and

• (c) send a copy of the republished statement of policies to the Appeals Board.

(3) In this section, statement of policies means the statement published by the Superintendent under this section in December 1999 (as that statement may have been, or may be, changed under subsection (2), whether before or after the substitution of this section by the Government Superannuation Fund Amendment Act 2001).

(1) Each of the schemes shall continue to be registered as a superannuation scheme under the Superannuation Schemes Act 1989 and, subject to subsection (2) of this section, that Act shall apply accordingly.

(2) Nothing in sections 7 to 22 of the Superannuation Schemes Act 1989 shall apply in respect of any of the schemes.

(1) Each contributor shall have the right, upon request to the Authority, to receive an estimate of the contributor's benefits.

(2) Each contributor and each beneficiary shall have the right, upon request to the Authority, to receive a copy of the latest annual report laid before the House of Representatives or published under section 93B of this Act.

(3) No person shall be charged a fee for exercising any such right, except that if a person makes the same request more frequently than once every 12 months, then the Authority may, in its discretion, charge a reasonable fee.

The provisions of this Part of this Act shall not apply to the following persons:

• (a) members of Parliament or Ministers of the Crown, except as provided in Part 6 of this Act:

• (b) judges and the Solicitor-General except as provided in Part 4 and Part 5 of this Act:

• (c) [Repealed]

• (d) members of the regular forces except as provided in Parts 3 and 3A of this Act:

• (e) persons entitled under any other Act to receive pensions on retirement from the Government service:

• (f) persons remunerated by fees or commission and not by wages or salary:

• (g) persons contributing under Part 2A of this Act, except as provided in that part of this Act.

(1) The following persons shall be contributors to the Fund:

• (a) all persons who were contributors to the Fund immediately before the commencement of this Act:

• (b) all persons who elect in accordance with this Part of this Act to become contributors to the Fund:

• (c) all persons who are by this Part of this Act required or declared to be contributors to the Fund.

(2) Every person who is at any time a contributor to the Fund shall continue to be a contributor until he dies, or retires from the Government service, or ceases in accordance with section 28 of this Act to be a contributor.

(3) Notwithstanding anything to the contrary in any enactment in force before the date of the commencement of this Act, no person who is employed in the Government service on or after that date, and is not for the time being a contributor to the Fund, shall become a contributor to the Fund except in accordance with this Part of this Act.

(1) Subject to the provisions of this Part of this Act, any person who for the time being is employed in the Government service and is not a contributor to the Fund may elect to become a contributor to the Fund—

• (a) from the date of his election; or

• (b) from the commencement of the period of his continuous service in the Government service immediately preceding the date of his election; or

• (c) from any date during the period of that prior continuous service:

  Provided that no election shall be made under this section by any person who is not permanently employed or by any person who is employed otherwise than on a full-time basis or who has been so employed for any part of the period of that prior continuous service for which he wishes to elect to become a contributor except with the consent of the Authority:

  Provided also that, except with the consent of the Authority, no person whose age exceeds 50 years shall be entitled to make an election under this section after the expiration of 6 months from the commencement of his permanent employment in the Government service or after the 30th day of September 1957, whichever is the later.

(1A) No person shall be entitled to make any election under subsection (1) of this section after the 30th day of April 1985.

(2) Section 35 of this Act, as substituted by section 8 of the Government Superannuation Fund Amendment Act 1962, shall not apply, by reason only of the operation of subsection (5) of the said section 35, to any female who makes an election under this section on or after the 1st day of April 1962, whether before or after the passing of this Act, if that person—

• (a) was over the age of 40 years on the said 1st day of April 1962; and

• (b) commenced her permanent employment in the Government service before the 1st day of October 1961.

(1) Subject to the provisions of this Part of this Act, where any person is for the time being a contributor to the Fund and any period of his service in the Government service (including service which is continuous by virtue of section 27 of this Act) is not included and has never been included in his contributory service, he may at any time elect to contribute to the Fund in respect of the whole or any part of that period:

Provided that, except with the consent of the Authority, no contributor whose age exceeds 50 years shall be entitled to make an election under this section after the 30th day of September 1957:

Provided also that, except with the consent of the Authority,—

• (a) no person shall elect to contribute to the Fund in respect of any part of that period for which his employment was otherwise than on a full-time basis:

• (b) no person who is employed otherwise than on a full-time basis shall elect to contribute to the Fund in respect of any part of that period, whether or not his service was on a full-time basis during that part of that period.

(2) For the purposes of this section employment in the Post Office as a message-boy for any period in excess of 2 years shall be deemed to be service in the Government service.

(3) Subject to the consent of the Authority in each case, employment as a probationer under section 78 of the Education Act 1914 for any period before the 9th day of November 1920 (being the date of the passing of section 19 of the Education Amendment Act 1920) shall, to the extent to which the Authority determines in each case, be deemed for the purposes of this section to be service in the Government service.

(4) Section 35 of this Act, as substituted by section 8 of the Government Superannuation Fund Amendment Act 1962 shall not apply, by reason only of the operation of subsection (5) of the said section 35, to any female who makes an election under this section on or after the 1st day of April 1962, whether before or after the passing of this Act, if that person was over the age of 40 years on the said 1st day of April 1962.

(1) Every contributor who is an employee in the Public Service within the meaning of the State Sector Act 1988 or who is an Education Board employee to whom this section applies may elect to contribute to the Fund in respect of a period (in this section referred to as a period of notional service) not exceeding—

• (a) five years in the case of a contributor who will have less than 35 years' contributory service on the date on which he attains the age of 60 years if he makes no election under this section:

• (b) the period necessary to give the contributor 40 years of contributory service on the date on which he attains the age of 60 years in the case of a contributor who will have 35 years or more contributory service on that date if he makes no election under this section.

(2) Notwithstanding anything to the contrary in subsection (1) of this section, where any such employee is a contributor in respect of any period or periods of service or training included as Government service under paragraph (a)will or paragraph (c) of subsection (2) of section 2 of this Act, the maximum period of notional service specified in respect of that contributor under subsection (1) of this section shall be reduced by the period or periods of that service or training for which he is a contributor.

(3) Where any contributor who has elected under this section to contribute in respect of notional service subsequently elects to contribute in respect of any other period of service, the period for which he may so elect to contribute in respect of that other service shall be reduced, where necessary, to the extent that the maximum period of notional service specified under subsection (1) of this section would have been reduced under this section had the election to contribute in respect of other service preceded the election to contribute in respect of notional service.

(4) Any election under this section shall be made before the contributor attains the age of 50 years or before the expiration of 3 years from the date of his appointment to the Public Service, whichever is the earlier:

Provided that, where the contributor's current period of service in the Public Service commenced before the 1st day of August 1964, any election under this section shall be made before the date on which he attains the age of 40 years or the 1st day of August 1967, whichever is the earlier.

(4A) An election under this section by an Education Board employee to whom this section applies shall be made before the contributor attains the age of 50 years or before the expiration of 3 years from the date of the commencement of his current period of employment by an Education Board, which ever is the earlier:

Provided that, where the contributor's current period of employment by an Education Board commenced before the 1st day of December 1967, any election under this section shall be made before the date on which he attains the age of 40 years or the 1st day of December 1970, whichever is the earlier.

(5) The period of notional service covered by any election under this section shall be deemed immediately to precede the contributor's current period of contributory service and in respect of each day of the notional service the contributor shall contribute to the Fund upon such conditions as the Authority thinks fit (including payment of contributions at such rate or rates as the Authority may determine) in respect of the notional service.

(6) On the notification by the Authority to the contributor of the total amount which he is required to contribute to the Fund under subsection (5) of this section in respect of the period of notional service for which he has elected to contribute, he may pay all or portion of it as a lump sum within 3 months after the date on which he is so notified, and may pay any balance not so paid by instalments over such period not exceeding 10 years as the Authority may determine:

Provided that, where any portion of the amount so payable is paid by such instalments, interest at such rate and calculated in such manner as the Authority may from time to time determine shall be payable thereon.

(7) Section 35 of this Act, as substituted by section 8 of the Government Superannuation Fund Amendment Act 1962, shall not apply by reason only of the operation of subsection (5) of the said section 35, to any female who makes an election under this section.

(8) The Education Board employees to whom this section applies shall be those employed under the Education Authorities Employment Regulations 1982.

(1) Subject to the provisions of this Part of this Act, any person who is for the time being a contributor to the Fund from the commencement of his current period of service in the Government service, and who was a contributor in respect of a previous period of service in the Government service which is not continuous with his current period and in respect of which he has not received any retiring allowance, may, with the consent of the Authority, elect to contribute to the Fund from any earlier date not before the commencement of his previous period of service in the Government service (whether his previous period of contributory service commenced at that time or later):

Provided that no contributor shall be entitled to elect under this section to contribute to the Fund in respect of any period exceeding one year during which he was not employed in the Government service.

(2) Section 35 of this Act, as substituted by section 8 of the Government Superannuation Fund Amendment Act 1962, shall not apply, by reason only of the operation of subsection (5) of the said section 35, to any female who makes an election under this section on or after the 1st day of April 1962, whether before or after the passing of this Act, if that person was over the age of 40 years on the said 1st day of April 1962.

Subject to the provisions of this Part of this Act, any contributor to the Fund in respect of whom the Minister of Finance or a local authority or any other person has previously been a contributor to any superannuation scheme under the National Provident Fund Act 1950, and who has not received a refund of his contributions and is not in receipt of a retiring allowance from the National Provident Fund under that scheme may, with the consent of the Authority, elect to contribute to the Fund from any date before the commencement of his service in the Government service, but not before the commencement of his period of service for the purposes of the National Provident Fund Act 1950:

Provided that where under the provisions of this section a female contributor elects, on or after the 1st day of April 1962, and whether before or after the enactment of this proviso, to contribute to the Fund from any date before the said 1st day of April 1962, she shall for the purposes of this Act be deemed—

• (a) to have been a contributor to the Fund during the period to which her election relates; and

• (b) to have received, as a result of the Government Service Equal Pay Act 1960, a benefit by way of an increase in salary maximum that became effective on the 1st day of April 1962.

(1) No person shall be entitled to elect under this part of this Act to become a contributor or to contribute to the Fund in respect of any period before the date of his attaining the age of 17 years:

Provided that this subsection shall not apply to any person who—

• (a) has been employed in the Government service continuously from a date before the 1st day of January 1946; or

• (b) has become a contributor to the Fund, with the approval of the Appeals Board, during the period commencing on the 1st day of April 1975 and ending with the 13th day after the date on which the Superannuation Schemes Act 1976 received the Governor-General's assent.

(2) No person shall be entitled to elect under this Part of this Act to become a contributor or to contribute to the Fund in respect of any period during which he was a defaulter within the meaning of the National Service Emergency Regulations 1940.

(3) No person shall be entitled to elect under this Part of this Act to become a contributor or to contribute to the Fund in respect of any previous period of service as a permanent member of the regular forces not earlier than the 1st day of April 1946 unless he repays, without interest, the amount of any gratuity paid to him in respect of that previous period of service in accordance with a scale of pay coming into force on or after that date.

(4) Every election under this Part of this Act shall be made in writing delivered to the Authority.

(5) Where any person elects under this part of this Act to become a contributor or to contribute to the Fund in respect of any period before the date of his election he shall pay into the Fund within such time and in such manner as the Authority may allow in that behalf, such sum as the Authority may fix in respect of that period, having regard to the rate of salary payable to the contributor at the date of his election; and his contributory service, unless it commenced before that period, shall be deemed to have commenced at the beginning of that period:

Provided that the Authority may, in its discretion, when fixing the sum payable, have regard to any rate of salary payable to the contributor during his service in the Government service before the date of his election greater than the rate of salary payable to the contributor at that date:

Provided also that all such periods and any earlier period of contributory service shall be added together to form one continuous period which shall be deemed immediately to precede the contributor's current period of contributory service and to form part thereof.

(6) Where no actual liability has been imposed on the Fund by reason of an election made under this Part of this Act, the election may be revoked by writing delivered to the Authority within 3 months after the date of the delivery of the election, or, with the consent of the Authority, at any time thereafter.

Where the Government service of any person has been interrupted (whether before or after the date of the commencement of the Government Superannuation Fund Amendment Act 1985) it shall, for the purposes of this part of this Act, to the extent that the Authority so determines and subject to such conditions as it thinks fit including payment of contributions at such rate or rates as the Authority may determine in respect of the interruption, be deemed not to have been interrupted.

(1) Any contributor may at any time deliver to the Authority notice in writing of the contributor's intention to cease to be a contributor to the Fund on the expiration of the day on which the notice is received by the Authority. Any such notice shall state whether the contributor—

• (a) elects to receive from the Fund a refund without interest of the total amount of the contributor's contributions to the Fund (less any amounts already received by the contributor from the Fund); or

• (b) elects, subject to regulations made under section 97 of this Act, to leave the contributor's contributions in the Fund, and to receive—

  • (i) a deferred pension; or

  • (ii) a deferred lump sum,—

  in accordance with those regulations.

(2) [Repealed]

(3) [Repealed]

(4) The contributor ceases to be a contributor to the Fund on the expiration of the day on which the notice is received by the Authority and, if the contributor elected to take a refund, that refund must be paid pursuant to the election as soon as practicable after that.

(5) Notwithstanding anything to the contrary in this Act, nothing in this Part of this Act shall apply in respect of any period of Government service after the effective date of an election under subsection (1)(b) of this section.

(1) The contribution to be made by a contributor shall be the following percentage of his salary, and shall be deducted from his salary and paid to the Fund as the salary becomes payable from time to time, that is to say:

• (a) unless the contributor (in accordance with subsection (4) of section 2 of the Government Superannuation Fund Amendment Act 1969) has duly elected to contribute under paragraph (b) of this subsection,—

  • (i) six percent if his age does not exceed 30 years at the commencement of his contributory service:

  • (ii) seven percent if his age then exceeds 30 years but does not exceed 35 years:

  • (iii) eight percent if his age then exceeds 35 years but does not exceed 40 years:

  • (iv) nine percent if his age then exceeds 40 years but does not exceed 45 years:

  • (v) ten percent if his age then exceeds 45 years but does not exceed 50 years:

  • (vi) eleven percent if his age then exceeds 50 years:

• (b) if the contributor (in accordance with subsection (4) of section 2 of the Government Superannuation Fund Amendment Act 1969) has duly elected to contribute under this paragraph,—

  • (i) five percent if his age does not exceed 30 years at the commencement of his contributory service:

  • (ii) six percent if his age then exceeds 30 years but does not exceed 35 years:

  • (iii) seven percent if his age then exceeds 35 years but does not exceed 40 years:

  • (iv) eight percent if his age then exceeds 40 years but does not exceed 45 years:

  • (v) nine percent if his age then exceeds 45 years but does not exceed 50 years:

  • (vi) ten percent if his age then exceeds 50 years.

• (c) [Repealed]

• (d) [Repealed]

• (e) [Repealed]

• (f) [Repealed]

(2) For the purposes of this section a contributor's age shall be deemed to exceed 30 years on and after the thirtieth anniversary of his birth, and the other ages referred to in this section shall be calculated respectively in the same manner.

(3) For the purposes of this section and of sections 19 and 20 of the Government Superannuation Fund Amendment Act 1962, where any person has elected to become a contributor or to contribute to the Fund in respect of any period before the date of his election, his contributory service shall not be deemed to have commenced at any date in that period until he has paid in full into the Fund such sum as the Authority has fixed in each case in respect of that period, and where necessary any adjustment of percentage of contribution by reference to his age at the commencement of that period shall be made only from the date of the completion of the payment of that sum and only in respect of service subsequent to that date.

(1) For the purposes of this section and subsection (6) of section 22B of this Act the expression standard rate of contribution, in relation to any contributor, means the percentage of his salary to be contributed to the Fund as determined under section 29 of this Act.

(2) Subject to subsection (4) of this section, any non-compulsory contributor whose standard rate of contribution would otherwise be greater than 6 percent of his salary may elect to contribute to the Fund on the basis of 6 percent of his salary. Every such election shall take effect on the date as at which the contributor becomes a contributor if it is made at the time when he elects to become a contributor, and in any other case shall take effect at the expiration of the 6 months commencing with the date of the receipt of the election by the Authority.

(3) Subject to subsection (4) of this section, any contributor who, under the provisions of this section or the corresponding provisions of any previous section or under the provisions of subsection (6) of section 22B of this Act, is contributing to the Fund on the basis of 6 percent of his salary or any lesser percentage may at any time elect to contribute to the Fund at his standard rate of contribution. Every such election shall take effect at the expiration of 6 months from the date of the receipt of the election by the Authority.

(4) Except with the consent of the Authority, no contributor shall make more than 3 elections pursuant to subsections (2) and (3) of this section or to subsection (6) of section 22B of this Act after he has become a contributor to the Fund.

(5) Where under the provisions of this section or the corresponding provisions of any previous section or under the provisions of subsection (6) of section 22B of this Act a contributor contributes to the Fund on the basis of 6 percent or any lesser percentage of his salary during any period of contributory service, every annuity or allowance otherwise payable to any person by reason of the contributor's contributions to the Fund shall be reduced by the proportion of the contributor's standard rate of contribution that is in excess of the percentage contributed, whether or not the annuity or allowance is payable at a minimum rate prescribed by this Act.

(6) Where a contributor who is contributing to the Fund under the provisions of this section or the corresponding provisions of any previous section or under the provisions of subsection (6) of section 22B of this Act on the basis of 6 percent or any lesser percentage of his salary elects to contribute at his standard rate of contribution on and after the date when the election takes effect, he may at the same time elect to contribute at his standard rate of contribution in respect of the whole or any part of the period of his contributions on the basis of 6 percent or any lesser percentage of his salary. In every such case,—

• (a) from the expiration of 6 months commencing on the date of receipt of the election, the contributor shall be deemed to have contributed at his standard rate during the period to which the election relates; and

• (b) the contributor shall pay into the Fund, within such time and in such manner as the Authority may allow in that behalf, the balance of his contributions at his standard rate of contribution for the period to which the election relates together with compound interest thereon calculated at the rate of 5 percent per annum with annual rests.

(7) Where any contributor was, at the 31st day of March 1975, by reason of an election under the provisions of section 30 of this Act, contributing a percentage of salary less than his standard rate of contributions, he may continue to contribute at the rate applicable to him at that date.

Where the salary of a contributor is for any period temporarily stopped on the ground of ill health or for any other reason, or where for any period a contributor is on leave of absence without salary or at a reduced salary, or is not employed in the Government service but has not retired therefrom, he shall during that period continue to contribute to the Fund in such manner and to such extent as may be determined by the Authority.

(1) Where for any reason other than misconduct a contributor's salary has been reduced (whether by reason of his transfer or appointment to another position or otherwise) he may, with the consent of his controlling authority immediately following the date of the reduction, by notice in writing delivered to the Authority not later than 3 months after the date of the reduction or 3 months after the commencement of this Act (whichever is the later) or within such further time as the Authority may in any case allow, elect to continue to contribute to the Fund as if his salary had not been so reduced; and every person so electing and contributing shall be entitled on retirement to a retiring allowance (if any) computed as if his salary had not been so reduced.

(1A) Where any election is made under this section after the date of the commencement of the Government Superannuation Fund Amendment Act 1985, the Authority may require the contributor to pay, in respect of the difference between the salary received by the contributor from time to time and the salary the contributor would have received from time to time, as additional contributions the amount certified by the Authority, after receiving advice from an actuary, as the total amount of contributions that would be required to be paid if the contributions provided the total cost of the benefits to which the contributor may become entitled under this Act, or such lesser amount as the Authority may determine.

(2) An election may be made under this section notwithstanding that the contributor may have been appointed to a position in the Government service under another controlling authority.

(3) No contributor may make any election under this section following an interval during which he was not in the Government service, except with the consent of the Authority.

(1) Every contributor to whom this section applies may at any time retire from the Government service, and shall after his or her retirement in any manner from the Government service be entitled to receive from the Fund an annual retiring allowance for the rest of his or her life.

(1A) The amount of any such annual retiring allowance shall, except as provided in subsection (6) of this section, be the pension percentage of the contributor's annual salary calculated in accordance with this section and increased in accordance with subsection (1D) of this section.

(1B) For the purposes of this section—

(1C) Where a contributor's contributory service is or includes a period or periods of employment otherwise than on a full-time basis, the length of the contributory service shall be reduced proportionately to the extent that the Authority may determine in each case.

(1D) Every retiring allowance calculated in accordance with this section shall be increased by an amount equal to the amount of the retiring allowance that would be determined in accordance with subsections (1A) to (1C) of this section if any period of contributory service in excess of 40 years were ignored in the calculation.

(1E) For the purposes of subsection (1B) of this section, the contributory service of a contributor to the Fund under Part 2 of the Government Superannuation Fund Amendment Act 1962 means the amount of that service as increased under section 21 of that Act.

(2) The annual retiring allowance calculated under subsection (1) of this section shall be reduced by the amount of any retiring allowance relating to a previous period of contributory service which he or she has surrendered under section 91 of this Act.

(3) This section shall apply to the following persons:

• (a) every contributor whose age is not less than 65 years:

• (b) every contributor whose age is not less than 60 years and whose length of contributory service is not less than 40 years:

• (c) every contributor employed in the New Zealand Railways Corporation or the Police within the meaning of the Police Act 1958 or the Prisons Service within the meaning of Part 2 of the Government Superannuation Fund Amendment Act 1962 or who became employed in the Public Service within the meaning of the State Sector Act 1988 after the 31st day of July 1964 or who became an Education Board employee to whom section 23A of this Act applies after the 30th day of November 1967, being a contributor whose age is not less than 60 years:

• (d) every contributor whose retirement is considered by the Authority to be justified by occupational strain, or by impairment of efficiency arising out of his or her employment, or for any other reason—

  • (i) if his or her age is not less than 60 years; or

  • (ii) if his or her age is not less than 58 years and the length of his or her contributory service is not less than 40 years:

• (e) every contributor employed in the New Zealand Railways Corporation to whom this section is applied by the controlling authority, being a contributor whose length of contributory service is not less than 35 years:

• (f) every contributor to whom this section is applied by the controlling authority, being—

  • (i) a contributor whose age is not less than 60 years; or

  • (ii) a contributor whose age is not less than 55 years and whose length of contributory service is not less than 30 years; or

  • (iii) a contributor whose length of contributory service is not less than 35 years; or

  • (iv) a contributor whose age is not less than 50 years and whose length of contributory service is not less than 20 years:

    Provided that this subparagraph shall not apply to any contributor unless he so consents in writing:

• (g) every contributor to whom this section is applied by the controlling authority, being a contributor who—

  • (i) has contributory service of not less than 5 years, which shall have commenced before the coming into force of this paragraph; and

  • (ii) has been employed in the Government service for a period of not less than 40 years; and

  • (iii) has been compulsorily retired by his controlling authority.

(4) This section shall also apply to every contributor who has been employed in the Government service continuously from a date before the 1st day of January 1946, or whose period of contributory service commenced before that date, if the length of his or her contributory service is not less than 40 years.

(5) Except as provided in subsection (2) of section 22, or subsection (4) of section 23, or subsection (7) of section 23A, or subsection (2) of section 24, of this Act, this section shall also apply to the following persons:

• (a) every female contributor whose age is not less than 55 years and whose contributory service commenced before the 1st day of April 1962, being—

  • (i) a female contributor whose age was not less than 55 years on the 1st day of April 1962 or who attained that age at any time before the 1st day of April 1965; or

  • (ii) a female contributor whose age was not less than 45 years on the 1st day of April 1962 and who, after attaining the age of 55 years, completed a period of contributory service additional to that which she had completed before attaining that age, which additional period was not less than the period between the 1st day of April 1962 and the date on which she attained the age of 55 years; or

  • (iii) a female contributor who, in the opinion of her controlling authority, received as a result of the Government Service Equal Pay Act 1960 no benefit by way of either an increase in salary or an increase in salary maximum, being a benefit that became effective on or before the 1st day of April 1962; or

  • (iv) a female contributor who, in the opinion of her controlling authority, received as a result of the Government Service Equal Pay Act 1960 a benefit by way of either an increase in salary or an increase in salary maximum, being a benefit that became effective on or before the 1st day of April 1962, or a female contributor who was at that date undergoing a course of training for the purpose of qualifying for a position for which such a benefit by way of either an increase in salary or an increase in salary maximum would be obtained as a result of the Government Service Equal Pay Act 1960:

    Provided that the annual retiring allowance of a contributor to whom this section applies by reason only of this subparagraph shall be reduced as provided in subsection (6) of this section:

• (b) every female contributor whose length of contributory service is not less than 30 years and whose contributory service commenced before the 1st day of April 1962, being—

  • (i) a female contributor who had completed that length of contributory service on the 1st day of April 1962 or who completed that length of contributory service at any time before the 1st day of April 1965; or

  • (ii) a female contributor whose length of contributory service on the 1st day of April 1962 was not less than 20 years, and who, after completing 30 years of contributory service, completed a further period of contributory service not less than her period of contributory service between the 1st day of April 1962 and the date on which she completed 30 years of contributory service; or

  • (iii) a female contributor who, in the opinion of her controlling authority, received as a result of the Government Service Equal Pay Act 1960 no benefit by way of either an increase in salary or an increase in salary maximum, being a benefit that became effective on or before the 1st day of April 1962; or

  • (iv) a female contributor who, in the opinion of her controlling authority, received as a result of the Government Service Equal Pay Act 1960 an increase in salary or an increase in salary maximum that became effective on or before the 1st day of April 1962, or a female contributor who was at that date undergoing a course of training for the purpose of qualifying for a position for which such benefit by way of either an increase in salary or an increase in salary maximum would be obtained as a result of the Government Service Equal Pay Act 1960:

    Provided that the annual retiring allowance of a contributor to whom this section applies by reason only of this subparagraph shall be reduced as provided in subsection (6) of this section:

• (c) every female contributor whose contributory service commenced before the 1st day of April 1962 and to whom this section is applied by her controlling authority, being—

  • (i) a female contributor whose age on the 1st day of April 1962 was not less than 50 years; or

  • (ii) a female contributor whose age on the 1st day of April 1962 was not less than 40 years and who, after attaining the age of 50 years, completed a period of contributory service additional to that which she had completed before attaining that age, which additional period was not less than the period between the 1st day of April 1962 and the date on which she attained the age of 50 years.

(5A) Subsection (5) of this section shall apply, in relation to any female contributor who is a member of the Police of New Zealand, as if every reference, in subparagraphs (i), (ii), (iii), and (iv) of paragraph (a), in subparagraphs (i), (ii), (iii), and (iv) of paragraph (b), and in subparagraphs (i) and (ii) of paragraph (c), of the said subsection (5), to the 1st day of April 1962, were a reference to the 1st day of November 1965, and as if every reference in those subparagraphs to the 1st day of April 1965 were a reference to the 1st day of November 1968.

(6) In any case where this section applies to any female contributor by reason only of the operation of subparagraph (iv) of paragraph (a), or subparagraph (iv) of paragraph (b), of subsection (5) of this section, the annual retiring allowance which the contributor is entitled to receive from the Fund after her retirement from the Government service shall be computed as provided in subsections (1) to (1E) of this section, except that the amount of the said annual retiring allowance shall be reduced by an amount equal to half of the amount of the actuarial reduction necessary to ensure that the burden cast on the Fund because this section so applies to that contributor is the same as the burden that would have been cast on the Fund if this section had not so applied to that contributor.

(7) In the case of any contributor to whom this section applies by virtue of paragraph (f) or paragraph (g) of subsection (3) of this section, and of every contributor to whom this section applies by virtue of paragraph (c) of subsection (5) of this section, the Authority may impose such terms and conditions, whether as to payments into the Fund, reduction of annual retiring allowance as that allowance is computed under this section, or otherwise, as the Authority thinks fit.

(8) The Authority may, in its discretion, review any determination made before the commencement of this Act by the Teachers' Superannuation Board in so far as it effected a reduction in the retiring allowance payable to a contributor to the Teachers' Superannuation Fund who retired after attaining the age of 60 years but before he had completed 40 years' service.

(9) For the purposes of this section, a person whose Government service was interrupted for any term which included any part of the period commencing with the 1st day of April 1961 and ending with the 1st day of April 1962, but whose Government service is deemed under subsection (4) of section 11, or under section 27, of this Act not to have been so interrupted, shall be deemed to have received, as a result of the Government Service Equal Pay Act 1960, a benefit by way of either an increase in salary or an increase in salary maximum that became effective on or before the last-mentioned date, if she resumes or has resumed duty in the Government service in a position in which, in the opinion of her controlling authority, she would have received such a benefit if she had held the position throughout the said period.

(1) Every contributor who, before becoming entitled to a retiring allowance under section 35 of this Act, retires from the Government service on the ground of being medically unfit for further duty shall, if the Authority is satisfied that his retirement has been consented to by the controlling authority, be entitled to receive from the Fund an annual retiring allowance computed as provided in the said section 35.

(2) The Authority may, in its discretion, suspend or reduce or cancel any retiring allowance payable under this section, whether it first became payable before or after the commencement of this subsection, if—

• (a) the contributor resumes employment, whether in the Government service or elsewhere, or becomes gainfully self-employed; or

• (b) the contributor, having ceased to be medically unfit for further duty, fails to accept any employment offered by a controlling authority and considered by the Authority to be suitable and reasonable for him; or

• (c) the Authority is of the opinion that the degree of disability of the contributor is insufficient to justify the payment of the retiring allowance in full or in part; or

• (d) the contributor fails without sufficient justification to submit himself for medical examination when and as often as required by the Authority; or

• (e) the Authority does not know the present whereabouts of the contributor or whether he is alive or dead.

(2A) The Authority may, in its discretion, vary or revoke any decision made by it under this section in respect of any retiring allowance payable under this section, whether the decision was made or the retiring allowance first became payable before or after the commencement of this subsection.

(3) The provisions of subsection (2) of this section shall not apply to any contributor after the contributor has attained the age of 60 years.

(4) For the purposes of this Part of this Act a contributor shall be deemed to be medically unfit for further duty if on the certificate of at least 2 medical practitioners approved by the Authority it is established to the satisfaction of the Authority that by reason of mental or bodily infirmity the contributor has become substantially unable to perform any duties which the controlling authority and the Authority consider suitable and reasonable for him.

(5) Any decision by the Authority to suspend or reduce a retiring allowance under the provisions of subsection (2) of this section shall be disregarded for the purposes of section 45 of this Act.

(1) Where any contributor to the Fund retires from the Government service as medically unfit for further duty in consequence of injuries suffered by that contributor in the execution of his or her duty, or where the death of a contributor is directly attributable to injuries suffered by the contributor in the execution of his or her duty, if the Authority is of opinion that the retiring allowance payable to the contributor or any annuity payable to a spouse or partner or dependant of the contributor is not sufficient, the Authority may increase the retiring allowance or annuity to such amount as the Authority considers fair and equitable.

(2) Any increase granted under this section may commence at the time of the contributor's retirement or death or at any time thereafter, and may be granted for a specified period or otherwise as the Authority thinks fit; and every such increase may be varied or cancelled by the Authority at any time.

(3) In considering any application for any increase under this section the Authority shall take into consideration any amount paid by way of compensation, damages, pension or compassionate allowance out of the Public Account or from any other source in respect of the death or disablement of the contributor.

(1) For the purpose of computing the retiring allowance to be granted to a contributor his annual salary shall be deemed to be the average rate of salary on the basis of which he contributed to the Fund during the 5 years immediately preceding his retirement, or, if the length of his contributory service is less than 5 years, then during his contributory service:

Provided that where by reason of age or infirmity the contributor's salary has been reduced (whether by reason of his transfer or appointment to another position or otherwise), his retiring allowance shall be computed on the average rate of salary on the basis of which he contributed to the Fund during the 5 years immediately preceding that reduction or transfer, or the 5 years immediately preceding his retirement, which ever of those average rates is the higher:

Provided further that, where the contributor was a contributor to the Government Railways Superannuation Fund at any time before the first day of April, nineteen hundred and forty-eight, his retiring allowance shall be computed on his annual rate of pay within the meaning of Part 3 of the Government Railways Act 1926, if computation under this proviso would increase the annual amount of the retiring allowance payable under paragraph (a) of subsection one of section thirty-five of this Act to an amount not exceeding $300.

(2) In computing for the purposes of this section the average rate of salary on the basis of which any contributor has contributed to the Fund during any period, no account shall be taken of any interval or intervals in respect of which he has paid no contributions or has paid reduced contributions by reason of his having been temporarily out of employment or by reason of his salary having been temporarily stopped.

(3) Where a contributor is employed otherwise than on a full-time basis, his annual salary for the purpose of computing the retiring allowance to be granted to him shall be deemed to be such an amount as the Authority may determine in each case:

Provided that the contributions payable by the contributor under section 29 of this Act shall be calculated with reference to his actual salary as received from time to time.

(1) Subject to the provisions of this section, any contributor may, within the time and in the manner prescribed by this section, elect to surrender from any specified date a specified portion of the retiring allowance which, but for his election, he would be entitled to receive from the Fund on his retirement, in order to provide for payment to him from the Fund of an increased retiring allowance up to that specified date.

(2) An election under this section may be for one reduction of the actual retiring allowance from one specified date or for successive reductions from 2 or more specified dates.

(3) The maximum amount or proportion of his retiring allowance that any contributor may surrender on making an election under this section may be fixed by regulations, and if not so fixed may be determined by the Authority.

(4) Nothing in the foregoing provisions of this section shall apply with respect to a contributor who retires on the ground of being medically unfit for further duty. Before the Authority consents to an election under this section by any other contributor, it may, in its discretion, obtain such medical evidence as to the health of the contributor as it may require.

(5) No retiring allowance shall be granted in accordance with this section of an amount that is calculated to impose any additional liability on the Fund, and every such retiring allowance shall, in accordance with regulations in that behalf, be computed as the actuarial equivalent of the retiring allowance to which the contributor would have been entitled if he had not made an election under this section.

(6) Every election under this section shall be in writing delivered to the Authority.

(7) An election under this section may be made—

• (a) at any time within the 3 months immediately preceding the retirement of the contributor, or at any time after retirement and before acceptance of the first instalment of the retiring allowance; or

• (b) with the consent of the Authority, at any later date.

(8) More than one election may be made by a contributor under this section, except that second or subsequent elections may be made only with the consent of the Authority.

(9) A contributor may, with the consent of the Authority, cancel any election under this section by notice in writing delivered to the Authority.

(10) Where an election is cancelled, future payments of the retiring allowance shall, subject to any further election under this section, be paid at the rate at which they would have been payable if the election had not been made, with an adjustment calculated on actuarial principles in respect of the variation in the amount of the retiring allowance while the election was in force.

(11) The Authority's consent under subsection (7)(b) or subsection (8) or subsection (9) of this section may be subject to such terms and conditions as the Authority may determine.

(1) A contributor who retires under circumstances entitling him to a retiring allowance may, at any time before accepting the first instalment of his retiring allowance, elect to accept a refund of the total amount of his contributions to the Fund (less any sums already received by him from the Fund) instead of his retiring allowance, in which case he shall be entitled to receive that refund accordingly without interest, but no further sum shall be payable out of the Fund in the event of his death.

(2) Where the Authority has suspended, reduced, or cancelled a retiring allowance as provided in subsection (2) of section 36 or subsection (1) of section 69 of this Act, the contributor may, at any time during his lifetime while the retiring allowance is suspended or reduced or cancelled as aforesaid, elect to receive a refund of his contributions, together with interest up to the date when it was first so suspended or reduced or cancelled, calculated in accordance with subsections (3) and (4) of section 42 of this Act (less any sums already received by him from the Fund), in which case no further sum shall be payable out of the Fund in the event of his death.

(1) Where before a contributor becomes entitled to a retiring allowance he retires from the Government service, whether voluntarily or otherwise, he shall be entitled to a refund of the total amount of his contributions to the Fund (less any sums already received by him from the Fund).

(2) Except as hereinafter provided, every refund under this section shall be without interest.

(3) Where the retirement of any contributor entitled to a refund under this section is compulsory for any reason other than misconduct, he shall be entitled, in addition to the refund, to receive a further sum by way of interest computed in the same manner as if the contributions from time to time paid by him (after deducting all sums from time to time received by him from the Fund) had been invested at compound interest with yearly rests at a rate calculated using a method that has been determined by the Authority, approved by the Minister, and published in the Gazette.

(4) All such interest shall be computed as if all money paid into or out of the Fund during any financial year has been so paid on the 30th day of June in that year; but interest shall be allowed as aforesaid for the broken period of the year in which the contributor retires.

(5) For the purposes of this Act no retirement of a contributor from the Government service shall be deemed to be compulsory merely because the contributor is deprived of the position held by him in that service if at any time within 3 months before the deprivation he has been offered and has failed or refused to accept some other position in the Government service which the controlling authority considers suitable for him at a salary not less than that of the position so held by him.

(6) Where any money has been received, whether before or after the commencement of this subsection, from any person, and the money, for whatever reason, was received in error, the Authority may in its discretion pay to that person, in addition to any refund, interest on the money refunded from the date of its receipt into the Fund at a rate, and on a basis, calculated using a method that has been determined by the Authority, approved by the Minister, and published in the Gazette

(1) Any contributor to the Fund may elect to continue to be a contributor after his retirement, if he retires from the Government service, whether voluntarily or otherwise, before he becomes entitled to a retiring allowance.

(2) Every election under this section shall be made in writing delivered to the Authority before the retirement of the contributor.

(3) Every contributor who makes an election under this section shall continue to be a contributor to the Fund after his retirement—

• (a) until the date on which he elects to cease to be a contributor, which, except with the consent of the Authority, shall not be more than 3 months after the date of his retirement; or

• (b) until the date on which he again becomes employed in the Government service; or

• (c) until the date of his death,—

whichever date first occurs; and if the date specified in paragraph (a) of this subsection first occurs it shall be deemed to be the date of his retirement.

(4) The period during which any person continues to be a contributor under this section shall be deemed for the purposes of this Act to be contributory service, and he shall be deemed to receive during that period such salary as the Authority may from time to time determine.

(5) In respect of his contributory service as aforesaid every contributor shall pay into the Fund within such time and in such manner as the Authority may allow in that behalf—

• (a) the contributions payable by him under this Act; and

• (b) the amount by which those contributions are less than the amount certified by the Authority, after receiving advice from an actuary, as the total amount of contributions that would require to be so paid if the contributions provided the total cost of the benefits to which the contributor may become entitled under this Act or such lesser amount as the Authority may determine.

(6) Except with the consent of the Authority, no part of the amount paid by any contributor under paragraph (b) of subsection (5) of this section shall be deemed to form part of his contributions to the Fund.

(1) Where any person who has retired from the Government service on a retiring allowance is re-employed in the Government service he may again become a contributor to the Fund with the consent of the Authority at such rate of contribution as the Authority determines. In any such case the retiring allowance shall not be payable while he continues to be a contributor; and upon his subsequently ceasing to be a contributor his retiring allowance shall be computed separately in respect of each of his periods of service and of the rate of salary on the basis of which he contributed to the Fund during each of those periods:

Provided that where his retirement was on the ground of being medically unfit for further duty he may with the consent of the Authority elect to have his retiring allowance computed in respect of the total length of his periods of contributory service as if they were continuous.

(2) [Repealed]

(1) Where any contributor under this Part of this Act dies before becoming entitled to a retiring allowance and leaves a spouse or partner, there shall be paid out of the Fund to the spouse or partner, at the election of the spouse or partner,—

• (a) an annuity at—

  • (i) one-half of the rate of the retiring allowance to which the contributor would have been entitled if the contributor had retired on the date of the contributor's death on the ground of medical unfitness for further duty, disregarding the effect of any election made under section 40 or section 48 of this Act; or

  • (ii) the rate of $390 a year—

  whichever is the greater; or

• (b) the amount of the contributor's contributions to the Fund, less any amounts received by the contributor from the Fund during the contributor's lifetime.

(2) Where any contributor under this Part dies, after becoming entitled to a retiring allowance and while still entitled to a retiring allowance, and leaves a spouse or partner who last became the spouse or partner of the contributor before the contributor became entitled to receive a retiring allowance, there is to be paid out of the Fund to the spouse or partner, at the election of the spouse or partner,—

• (a) an annuity at the greater of the following rates:

  • (i) one-half of the rate of the retiring allowance to which the contributor was entitled at the date of the contributor's death, disregarding the effect of any election made under section 40 or section 48:

  • (ii) the rate of $390 a year; or

• (b) the amount of the contributor's contributions to the Fund, less any amounts received by the contributor from the Fund during the contributor's lifetime.

(3) Where any contributor under this Part of this Act dies and leaves a spouse or partner who last became the spouse or partner of the contributor after the contributor became entitled to a retiring allowance and who is not entitled to any payment under subsection (2) of this section, there shall be payable out of the Fund to the spouse or partner, at the election of the spouse or partner,—

• (a) an annuity at the appropriate proportion of the retiring allowance to which the deceased contributor was entitled at the date of the contributor's death, disregarding the effect of any election made under section 40 or section 48 of this Act which shall be—

  • (i) ten percent of that allowance where the contributor dies less than 2 years after the spouse or partner last became the spouse or partner of the contributor:

  • (ii) twenty percent of that allowance where the contributor dies 2 or more years but less than 3 years after the spouse or partner last became the spouse or partner of the contributor:

  • (iii) thirty percent of that allowance where the contributor dies 3 or more years but less than 4 years after the spouse or partner last became the spouse or partner of the contributor:

  • (iv) forty percent of that allowance where the contributor dies 4 or more years but less than 5 years after the spouse or partner last became the spouse or partner of the contributor:

  • (v) fifty percent of that allowance where the contributor dies 5 or more years after the spouse or partner last became the spouse or partner of the contributor; or

• (b) the amount of the contributor's contributions to the Fund, less any amounts received by the contributor from the Fund during the contributor's lifetime.

(4) Every election under subsection (1), subsection (2), or subsection (3) of this section shall be made in writing delivered to the Authority, and shall not be capable of revocation or variation after the first payment from the Fund in accordance with the election is accepted by the spouse or partner.

(5) The entitlement of any spouse or partner to any lump sum or annuity under this section is not affected by any change in the relationship status of that spouse or partner.

(6) On or after 1 July 2002, any person living at that date to whom the remarriage rule applies—

• (a) is entitled to an annuity under Part 2 or Part 5 or Part 6 of the principal Act, as the case may be, as if the remarriage rule had not applied; but

• (b) is not entitled to an annuity for any period before 1 July 2002 during which the remarriage rule applied to that person.

(6A) In subsection (6), the remarriage rule means the rules contained in—

• (a) section 45(5) and (6) of the principal Act (before they were repealed by section 4 of the Government Superannuation Fund Amendment Act 2003):

• (b) the first proviso to section 79(1)(a) of the principal Act (before it was repealed by section 3 of the Government Superannuation Fund Amendment Act 1989) providing that, if the spouse marries or remarries after becoming entitled to an annuity, the annuity is not payable while the spouse is married:

• (c) the proviso appearing at the end of section 87(1)(a) of the principal Act (before it was repealed by section 2 of the Government Superannuation Fund Amendment Act 1987) providing that, if the spouse marries or remarries after becoming entitled to an annuity, the annuity is not payable while the spouse is married.

(7) No person shall be entitled to receive more than one annuity under this section.

(8) This section shall apply in respect of every contributor under this Part of this Act, whether the contributor died before the date of the commencement of the Government Superannuation Fund Amendment Act 1985 or dies after that date, but shall not apply in respect of any period before that date.

(9) Where any person has received any payment under the first proviso to section 45(1)(a)(ii) or the first proviso to section 46(1)(a)(ii) of this Act (as repealed by section 11 of the Government Superannuation Fund Amendment Act 1985), that person shall be deemed to have made an election and received a payment under subsection (3)(b) of this section.

(10) Nothing in this section shall apply in respect of any spouse of a contributor who died before the 1st day of November 1976, unless that spouse was the wife or husband of the contributor at the date of the contributor's death.

Where a contributor under this Part of this Act dies and leaves no spouse or partner there shall be paid to the contributor's personal representatives in trust for the persons entitled to receive them under the contributor's will or under the Acts relating to the distribution of intestate estates, as the case may be, the contributor's contributions to the Fund, without interest, less—

• (a) any amounts received by the contributor from the Fund during the contributor's lifetime; and

• (b) any amounts that have been paid or may become payable out of the Fund to or on behalf of any child of the contributor.

(1) On or after 1 July 2002, where any contributor under this Part dies, whether before or after becoming entitled to a retiring allowance, and leaves a child or children under the age of 16 years, there must be paid out of the Fund to, or on behalf of, each child an allowance calculated under section 61Q(7).

(1A) Without limiting its application, subsection (1)—

• (a) applies to any child to whom section 47(1) (before it was amended by section 5 of the Government Superannuation Fund Amendment Act 2003) or section 47(2) applied immediately before 1 July 2002:

• (b) applies to any child to whom section 79(3) (before it was repealed by section 3 of the Government Superannuation Fund Amendment Act 1989) or section 87(1)(d) (before it was repealed by section 2 of the Government Superannuation Fund Amendment Act 1987) applied immediately before 1 July 2002:

• (c) does not affect the entitlement of any child to be paid a children's allowance before 1 July 2002.

(2) Where any child of a deceased contributor under this Part of this Act has attained the age of 16 years and would be entitled to an allowance under subsection (1) of this section if that child had not attained that age, the Authority may grant or continue an allowance to that child—

• (a) for assisting in the education of that child up to the end of the calendar year in which the child attains the age of 18 years:

• (b) where the child has a physical or mental disability that prevents the child from earning a living, for such period as the Authority thinks fit.

(3) Any money payable out of the Fund under this section to or on behalf of a child of a deceased contributor may, at the discretion of the Authority, be either paid to the child directly, or expended by the Authority for the benefit of the child, or paid to Public Trust or any other person to be expended on behalf of the child in such manner as Public Trust or that other person thinks fit.

(4) Any receipt given by an infant or any other person for any money paid under the authority of this section shall be a good discharge to the Authority.

(5) This section shall apply in respect of the child or children of every contributor under this Part of this Act, whether the contributor died before the date of the commencement of the Government Superannuation Fund Amendment Act 1985 or dies after that date, but shall not apply in respect of any period before that date.