Government Superannuation Fund Act 1956

If you need more information about this Act, please contact the administering agency: The Treasury

Previous title has changed

Search within this Act

Contents
Previous section
Next section
Tag section
Remove
Previous hit
Next hit

Version as at 1 September 2022

Government Superannuation Fund Act 1956

Public Act		1956 No 47
Date of assent		25 October 1956
Commencement		see section 1(2)

Act name: replaced, on 1 November 1976, pursuant to section 3(1) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Note

The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This Act is administered by the Treasury.

	Title
1	Short Title and commencement
	Part 1 Preliminary
2	Interpretation
2A	Application to certain employees of State enterprises
2B	Application to certain employees of Crown Research Institutes
2C	Superannuation rights of certain former employees of Tokelau Public Service
	Government Superannuation Appeals Board
3	Government Superannuation Appeals Board
3A	Membership [Repealed]
3B	Nomination of appointed members [Repealed]
3C	Term of office of appointed members [Repealed]
4	Function of Appeals Board
5	Appointment of members of Appeals Board
6	Term of office
7	Appeals to Appeals Board
8	Way in which appeals to be made
9	Right of appellant to receive evidence
10	Right of appellant to be heard
11	Determination of appeals
12	Matters to be taken into account on appeal
12A	Appeals Board to give notice of decision, etc
12B	Decision on appeal to be final
12C	Stating case for High Court
12D	Further provisions relating to Appeals Board
	Government Superannuation Fund
13	Government Superannuation Fund
13A	Property of Fund
14	Money payable into Fund
15	Money payable out of Fund
	Government Superannuation Fund Authority
15A	Establishment of Government Superannuation Fund Authority
15B	Investment
15C	Borrowing
15D	Functions
15E	Funding of administrative expenses of Authority
15F	Auditor-General to be auditor of Authority [Repealed]
	Board of Authority
15G	Role of board of Authority [Repealed]
15H	Membership of board [Repealed]
15I	Further provisions applying to board
	Investment of Fund
15J	Investment of Fund
15K	No controlling interests
15L	Establishment of investment policies, standards, and procedures
15M	Contents of statements of investment policies, standards, and procedures
15N	Forecast financial statements
15O	Ministerial directions relating to investment of Fund
	Further provisions relating to Fund
16	Reporting by Authority on Fund
16A	Interest on money held in error [Repealed]
17	Property to be held for paying benefits
18	Interest on money held in error
	Administration managers, investment managers, other service providers, and custodians
19	Administration and investment management and other service providers
19A	Custodianship of Fund
	Performance reviews
19B	Performance reviews
	Provisions relating to schemes
19C	Payment of administration expenses, etc [Repealed]
19D	Powers in relation to Fund and schemes [Repealed]
19E	Discretionary powers of Authority
19F	Statement of policies and exercise of discretionary powers
19G	Delegation of Superintendent’s functions or powers [Repealed]
19H	Application of Part 4 of Financial Markets Conduct Act 2013
19I	Rights to information
	Part 2 Government service superannuation
20	This Part not to apply to certain persons
	Contributors
21	Contributors to the Fund
22	Election by employee to become a contributor
22A	Compulsory contribution requirements [Repealed]
22B	Locally engaged staff of New Zealand High Commission in United Kingdom [Repealed]
22BA	Locally engaged staff of New Zealand High Commission in United Kingdom may elect to become contributors under Part 2A [Repealed]
23	Contributor may elect to contribute in respect of any prior part of service
23A	Election to contribute in respect of notional service
24	Election to contribute in respect of previous contributory service
25	Election to contribute in respect of previous service as contributing employee under a National Provident Fund scheme
26	General provisions as to elections to become contributors
27	Continuity of service
28	Right to cease to be contributor under Part 2
	Contributions
29	Contributions to be deducted from salary
30	Variable percentage scheme
31	Other contributions [Repealed]
32	Contributions while salary temporarily stopped
33	Election to contribute on higher salary in case of reduction
	Benefits of the Fund
34	Application of Fund [Repealed]
35	Retiring allowance
36	Retiring allowance when contributor medically unfit for further duty
37	Increasing allowance for contributor retiring in consequence of injuries
38	Computation of retiring allowances on average salary for last 5 years of service
39	Proportionate reduction in contributory service if full contributions not paid [Repealed]
40	Election of variable retiring allowance to secure a level income
41	Election to receive refund of contributions instead of retiring allowance
42	Refund of contributions on retiring before entitled to retiring allowance
43	Election to continue contributory service after retirement
44	Re-employment of contributor after retiring on allowance
45	Benefits where contributor under this Part dies and leaves spouse or partner
46	Refund of contributions where contributor under this Part dies without leaving spouse or partner
47	Children’s allowance
48	Annual allowances to surviving spouses, partners, or approved dependants in consideration of election to accept reduced retiring allowances
49	Payments to personal representatives
	Cook Islands Public Service, Niue Public Service, Tokelau Public Service, and Western Samoan Public Service
50	Provisions as to permanent officers becoming contributors [Expired]
50A	Members of Cook Islands Public Service may elect to become contributors under Part 2A
50B	Members of Niue Public Service and Tokelau Public Service may elect to become contributors under Part 2A
51	Computation of contributory service
51A	Computation of refunds for redundant employees of Niue Public Service
	Education service
52	Contributors entitled to pensions from university
52A	University contributors entering approved external employment
52B	Contributors to Federated Superannuation Scheme for Universities
53	Teachers in endowed colleges or schools
54	Teachers and education administrators serving in Pacific area
	Employees of service organisations
55	Employees of service organisations
	Allowances
56	Allowances may be declared to be salary [Repealed]
57	Refund of contributions on allowances no longer included in salary [Repealed]
58	Value of benefits for house, board, or lodging may be added to salary
	Miscellaneous provisions
59	Computation of salaries of overseas representatives and their officers
60	Contributions to Fund may be applied in restitution of public money misappropriated by contributor
60A	Reactivation of contributory service
61	Power to postpone superannuation rights of members of Parliament
	Part 2A New Government service superannuation scheme
	Eligibility and contributions
61A	Election to become contributor under this Part
61AA	Special provisions in relation to elections made after 30 June 1992
61B	Rate of contribution
61C	Contributor may elect to contribute in respect of prior service
61D	Continuity of service for the purposes of this Part
	Application of this Part to contributors under Part 2
61E	Contributors under Part 2 may become contributors under this Part
61F	Rate of contributions by former contributors under Part 2
61G	Contribution rates where contributor under Part 2 was also contributing in respect of previous service [Repealed]
61H	Effect of contributions in respect of period before person becomes contributor [Repealed]
	Benefits and withdrawal rights
61I	Entitlement to retiring allowance
61J	Retiring allowance of contributor who has been contributing since before 1946
61K	Retiring allowance where contributor medically unfit
61L	Computation of retiring allowance
61M	Benefits where contributor under this Part dies before becoming entitled to retiring allowance and leaves spouse or partner
61N	Benefits where contributor under this Part dies after becoming entitled to retiring allowance and leaves spouse or partner
61O	Benefit where contributor under this Part dies without leaving spouse or partner
61P	Reduction of allowance or annuity where contributor was a contributor under section 30
61Q	Children’s allowance
61R	Right to cease to be contributor
61S	Rights and benefits where contributor ceases Government service
	Application of other provisions
61T	Sections to apply to contributors and contributions under this Part
	Part 3 Superannuation of members of Armed Forces
62	Interpretation
62A	Application of Part 3
63	Application of Part 2 to permanent members of regular forces and regular servicemen
63A	Rates of contribution to Fund of permanent members of regular forces and regular servicemen
63B	Flat rate contributions
64	Provisions as to permanent members and regular servicemen becoming contributors
65	Election to contribute in respect of previous service in Her Majesty’s forces
66	Provisions as to previous contributory service otherwise than in Her Majesty’s forces
66A	Contributions under special armed forces scheme by member with previous contributory service otherwise than in Armed Forces
66B	Flying Qualification Pay and Surveying Pay
67	General provisions as to elections
68	Retiring allowance of permanent members or regular servicemen compulsorily retired
69	Retiring allowance when contributing member medically unfit for further duty
70	Contributors entering Government service after retirement from regular forces
70A	Contributor to special armed forces scheme entering Government service
71	Effect of loss of pay through punishment
	Part 3A Superannuation of members of Armed Forces after 4 December 1986
71A	Interpretation
71B	Application
71C	Members of regular forces to become and remain contributors to Fund under this Part
71D	Contributors under Part 3 to become contributors under this Part
71E	Existing members of regular forces may elect to become contributors under this Part
71F	Rate of contributions
71G	Entitlement to retiring allowance
71H	Entitlement to retiring allowance where retirement on grounds of disability
71I	Contributions and contributory service where contributor disciplined or service otherwise interrupted
71J	Benefits where member of regular forces dies while deserter or dies or is discharged while absent without leave
71JA	Right to cease to be contributor under Part 3A
71K	Benefits where contributor leaves regular forces and is not entitled to retiring allowance
71L	Benefits on death of contributor
71M	Election to surrender proportion of retiring allowance and receive cash payment
71N	Right to defer retiring allowance to age 55 or 60 in return for lump sum at retirement
71O	Contributions in respect of previous service in armed forces
71P	Option where contributor on leave of absence without salary
71Q	Election to contribute in respect of previous Government service
71R	Election to contribute at former rate where salary reduced
71S	Sections to apply to contributors and contributions under this Part
	Part 4 Superannuation of Judges and Solicitor-General
	Interpretation and application
72	Interpretation
73	Application of this Part to Solicitor-General
74	Application of this Part
74A	Application of this Part to Judges to whom Parts 4 and 5 applied
74B	Application of this Part to Judge of or over age of 63 years on appointment
	Contributions
74C	Contributions
74D	Service as a temporary Judge
	Retiring allowances
74E	Entitlement of Judge to retiring allowance
74F	Minimum retiring allowance for certain Judges who retire at 68 years of age or over
74G	Minimum retiring allowance for Judge who resigns on grounds of incapacity
	Refund of contributions
74H	Power to elect to receive refund of contributions instead of retiring allowance
74I	Entitlement to refund where no entitlement to retiring allowance
74IA	Rights and benefits where judicial service ceases other than on death
	Payments to spouses or partners and dependants
74J	Benefits payable on death of Judge
	Capitalisation of retiring allowance or annuity [Repealed]
74K	Election to surrender proportion of retiring allowance or annuity and receive cash payment [Repealed]
	Minimum payments in respect of certain Judges
74L	Certain Judges or surviving spouses or partners to be entitled to minimum payments
	Accounting
74M	Judges Superannuation Account
	Part 4A Superannuation of Masters [Repealed]
74N	Interpretation [Repealed]
74O	Masters may elect to contribute under Part 4 [Repealed]
74P	Judges appointed as Masters may elect to continue to contribute under Part 4 [Repealed]
74Q	Part-time Masters [Repealed]
74R	Masters may elect to continue to contribute under Parts 2, 2A, 3, or 3A [Repealed]
74S	Master deemed to have retired on expiration of term of appointment [Repealed]
74T	Transitional provision [Repealed]
	Part 5 Superannuation of Judges [Repealed]
75	Interpretation [Repealed]
75A	Application of this Part [Repealed]
76	Retiring allowances of Judges [Repealed]
77	Election to contribute for widow’s annuity [Repealed]
78	Contributions [Repealed]
79	Annuity to widow or refund of contributions on death of contributor [Repealed]
79A	Election by Judge or surviving spouse to surrender proportion of retiring allowance or annuity and receive cash payment [Repealed]
80	Refund of contributions where Judge unmarried after retirement [Repealed]
81	Judges’ Superannuation Account [Repealed]
	Part 5A Superannuation of Judges and Solicitor-General as from commencement of 1 April 1988
	Interpretation and application
81A	Interpretation
81B	Application of this Part to Judges
81C	Application of this Part to persons to whom Part 4 applies
81D	Application of this Part to Judge of or over age of 63 years on appointment
81E	Application of this Part to Solicitor-General
	Contributions
81F	Contributions
81G	Service as temporary Judge
	Retiring allowances
81H	Entitlement of Judge to retiring allowance
81I	Computation of retiring allowance
81J	Minimum retiring allowance for Judge who resigns on grounds of incapacity [Repealed]
	Death benefits
81K	Minimum annuity payable to eligible spouse or partner of deceased Judge
81L	Benefits where Judge dies while in office and leaves spouse or partner
81M	Benefits where Judge dies after becoming entitled to retiring allowance and leaves spouse or partner
81N	Benefit where Judge dies without leaving spouse or partner
81O	Children’s allowance
81OA	Right to cease to be contributor under Part 5A
	Benefits on ceasing service
81P	Rights and benefits where Judge ceases judicial service
81Q	Benefits where Judge who has made election under section 81P(1)(c) dies before becoming entitled to retiring allowance
81R	Benefits where Judge dies before making election under section 81P(1)
81S	Calculation of transfer value
81T	Calculation of retiring allowance payable to Judge who has made election under section 81P(1)(c)
81U	Determination of amount of refund
81UA	Election by Solicitor-General to continue to contribute to Judges Superannuation Account after retirement from office
	Minimum payments in respect of certain Judges [Repealed]
81V	Certain Judges or surviving spouses to be entitled to minimum payments [Repealed]
	Subsidy
81W	Provision for payments
	Part 5B Superannuation of Associate Judges
81X	Interpretation
81XA	Application
81Y	Associate Judges may elect to contribute under Part 5A
81Z	Judges appointed as Associate Judges may elect to continue to contribute under Part 5A
81ZA	Part-time Associate Judges
81ZB	Associate Judges may elect to continue to contribute under Parts 2, 2A, 3, or 3A
81ZC	Associate Judge deemed to have retired on expiration of term of appointment
	Part 6 Parliamentary superannuation
82	Interpretation
82A	Application
	Contributions
83	Contributions by members
83A	Taxation exemption in respect of contributions [Repealed]
83B	Election to contribute in respect of notional service
83C	Interest payments not to count as contributions
	Retiring allowances
84	Retiring allowance of members
84A	Election to surrender portion of retiring allowance and receive cash payment
84AA	Special right of person who has not attained 50 years to elect to surrender proportion of retiring allowance and receive cash payment
84B	Right to defer retiring allowance to age 55 years or 60 years in return for lump sum on retirement
84C	Election of variable retiring allowance to secure level income
	Cash benefits
85	Elections to receive cash benefits, etc
85A	Benefit where retired member who is not entitled to retiring allowance dies before receiving cash benefit
	Re-election
85B	Re-election as member before receiving any payment [Repealed]
85C	Re-election as member after receiving cash benefit [Repealed]
85D	Re-election as member before attaining age at which retiring allowance is payable [Repealed]
86	Re-election as member after retiring
	Death benefits
86A	Benefits where member dies and leaves spouse or partner
86B	Benefits where retired member dies before becoming entitled to retiring allowance and leaves spouse or partner
86C	Benefits where retired member dies after becoming entitled to retiring allowance and leaves spouse or partner
86D	Benefit where member or retired member dies without leaving spouse or partner
86E	Children’s allowance
86F	Election to surrender proportion of annuity and receive cash payment
86FA	Right to cease to be contributor under Part 6
	Exclusion of annual adjustment [Repealed]
87	Exclusion of provision for annual adjustment [Repealed]
87A	Annual adjustments [Repealed]
87B	Election to surrender proportion of retiring allowance or annuity and receive cash payment [Repealed]
	Subsidy
88	Provision for payments
	Part 6A Superannuation of members of Police
	Application of this Part
88A	Application
88B	Members of Police to become and remain contributors to Fund under this Part
88C	Rate of contributions
88D	Calculation of contributory service of contributors who become members of Police after 1 May 1985 and existing members who retire or die before attaining the age of 55 years
88E	Calculation of contributory service of certain contributors who became members of Police before 1 May 1985 and who retire or die after attaining the age of 55 years
	Benefits
88F	Computation of retiring allowance
88G	Increases to benefits where contributor leaves Police under certain provisions due to lack of fitness
88H	Benefits where contributor leaves Police other than on death, retirement, or due to lack of fitness
88HA	Right to cease to be contributor under Part 6A
88I	Benefits on death of contributor
	Miscellaneous provisions
88J	Option where contributor on leave of absence without salary
88K	Contributor may elect to contribute in respect of prior service or notional service
88L	Service in Cook Islands, Niue, and Tokelau
	Application of other provisions
88M	Sections to apply to contributors and contributions under this Part
	Part 6B Superannuation of members of prisons service
88N	Application
88NA	Application to certain members of prisons service appointed on contract
88O	Members of prisons service who may contribute to Fund under Part 6B
88P	Right of contributors under Part 2 of Government Superannuation Fund Amendment Act 1962 to cease to pay contributions after 32 years’ contributory service
88PA	Right to cease to contribute under Part 6B
88Q	Rate of contributions
88R	Calculation of contributory service
88S	Entitlement to retiring allowance
88T	Calculation of retiring allowance
88U	Benefits where contributor leaves prisons service other than on death or retirement
88V	Benefits on death of contributor
88W	Option where contributor on leave of absence without salary
88X	Contributor may elect to contribute in respect of prior service or notional service
88Y	Service in Cook Islands, Niue, and Tokelau
88Z	Sections to apply to contributors and contributions under this Part
	Part 7 General provisions
88ZA	Application of this Part
89	Payment of retiring allowances and annuities
89A	Treatment of contributory service under one Part of the Act as contributory service under another Part
89B	Other contributions
89C	Refund of contributions on allowances no longer included in salary [Repealed]
89D	Interest payments by contributor not to count as contributions
89E	Options where contributions not fully paid
90	Recovery of money paid without lawful authority
90A	Conflicting claims of spouses or partners
91	Election to surrender proportion of retiring allowance and receive cash payment
91A	Election to surrender proportion of annuity and receive cash payment
91B	Surrender of part of retiring allowance for allowance to another person
92	Retiring allowances not alienable
	Charging of contributions
92A	Contributor may grant charge over contributions
92B	Contributor and chargeholder or potential chargeholder entitled to certain information
92C	Procedure where charge notified
92D	Payment of charge
92E	Rights of chargeholder
92F	Procedure for payment of charge
92G	Effect on contributor of payment to chargeholder
92H	Effect on annuities, allowances, and other payments of payment to chargeholder
92I	Giving of notices
92J	Authority may apply to court for directions
92K	Person not to become a contributor while a contributing employee under National Provident Fund Act 1950
93	Financial statements
93A	Audit
93B	Annual report
94	Actuarial examinations of Fund
95	Annual subsidies from Government and from funds or accounts out of which contributors’ salaries are paid
95AA	Authority to incur certain expenses
95A	Timing of transfer of employee contributions to Fund
95B	Interest payable on overdue amounts
95C	Recovery of debts
95D	Information to be provided by controlling authorities
96	Offences
97	Regulations
98	Reciprocal arrangements with other Commonwealth Governments or other bodies
99	Repeals and savings
	Schedule 1 Notice of charge
	Schedule 2 Enactments repealed
	Schedule 3 Further provisions relating to Appeals Board
	Schedule 4 Further provisions relating to board of Government Superannuation Fund Authority
	Government Superannuation Fund Amendment Act 1957
	Government Superannuation Fund Amendment Act 1961
	Government Superannuation Fund Amendment Act 1962
	Government Superannuation Fund Amendment Act 1969
	Government Superannuation Fund Amendment Act 1970
	Government Superannuation Fund Amendment Act 1972
	Government Superannuation Fund Amendment Act 1973
	Government Superannuation Fund Amendment Act 1974
	Government Superannuation Fund Amendment Act 1976
	Government Superannuation Fund Amendment Act 1979
	Government Superannuation Fund Amendment Act 1980
	Government Superannuation Fund Amendment Act 1985
	Government Superannuation Fund Amendment Act (No 2) 1985
	Government Superannuation Fund Amendment Act 1986
	Government Superannuation Fund Amendment Act 1987
	Government Superannuation Fund Amendment Act 1988
	Government Superannuation Fund Amendment Act 1989
	Government Superannuation Fund Amendment Act 1990
	Government Superannuation Fund Amendment Act (No 2) 1990
	Government Superannuation Fund Amendment Act 1992
	Government Superannuation Fund Amendment Act (No 2) 1992
	Government Superannuation Fund Amendment Act 1995
	Government Superannuation Fund Amendment Act 2001
	Government Superannuation Fund Amendment Act 2005
	Notes

An Act to consolidate and amend the law relating to superannuation

1 Short Title and commencement

(1)

This Act may be cited as the Government Superannuation Fund Act 1956.

(2)

This Act shall come into force on 1 April 1957.

Section 1(1): amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Part 1 Preliminary

2 Interpretation

(1)

In this Act, unless the context otherwise requires,—

actuary means—

(a)

a person who is a Fellow of the New Zealand Society of Actuaries Incorporated; or

(b)

a person whom the Authority considers to have an equivalent professional qualification

administration manager, in relation to a scheme, means the person appointed under section 19 to manage the administration of the scheme

Appeals Board means the Government Superannuation Appeals Board established under this Act

beneficiary means any person who is eligible to receive a benefit

benefit means any lump sum, annuity, pension, allowance, refund, or other payment arising under this Act from membership of a scheme

child, in relation to any contributor, includes any child in respect of whom an interim order under section 5 of the Adoption Act 1955 has been made in favour of that contributor, and any person whom the Authority regards as being a member of the family of the contributor immediately before the contributor’s death

Commonwealth means the British Commonwealth of Nations; and includes every territory for whose international relations the Government of any country of the Commonwealth is responsible

Consumers Price Index means the Consumers Price Index (all groups) published by Statistics New Zealand or, if that index ceases to be published, any measure certified by the Government Statistician as being equivalent to that index

contributor means a contributor to the Fund

contributory service, in relation to any contributor,—

(a)

means any period in respect of which he or she has been, or is deemed by virtue of any enactment to have been, a contributor to the Fund, or to any Superannuation Fund abolished by the Superannuation Act 1947; but

(b)

does not include, for the purposes of calculating any allowance, annuity, refund, or other benefit, any period in respect of which any other allowance, annuity, refund, or other benefit has already been paid or is already being paid from the Fund, or any such abolished Fund, unless—

(i)

that other allowance, annuity, refund, or other benefit has been repaid to the Fund, or any such abolished Fund; or

(ii)

this Act otherwise provides or the Authority otherwise determines

controlling authority, in relation to,—

(a)

a contributor employed in the public service, means the chief executive of the department concerned:

(b)

a contributor employed in the education service, means the employer as defined in section 5 of the Public Service Act 2020:

(c)

[Repealed]

(ca)

a contributor employed by the New Zealand Qualifications Authority continued by section 430 of the Education and Training Act 2020, means the chief executive of that Authority:

(cb)

[Repealed]

(cc)

a contributor employed by the Tertiary Education Commission continued by section 401 of the Education and Training Act 2020, means the chief executive of the Commission:

(d)

[Repealed]

(e)

a contributor employed in a State enterprise, means the chief executive of that enterprise:

(ea)

a contributor employed in a subsidiary of a State enterprise, means the chief executive of that subsidiary:

(eb)

a contributor employed in a Crown Research Institute, means the chief executive of that Crown Research Institute:

(ec)

a contributor employed in a Crown entity subsidiary of a Crown Research Institute, means the chief executive of that subsidiary:

(f)

a contributor employed in any other part of the State services, means the employing authority concerned:

(g)

any other contributor, means, subject to any other Act, the person out of whose money payments are required to be made in accordance with section 95(2) in respect of that contributor’s contributions

Crown entity subsidiary has the same meaning as in section 7 of the Crown Entities Act 2004

custodian means a person appointed under section 19A(1) to act as custodian of the Fund, or any part of the Fund

department means any branch of the Government service that is administered separately

education service has the meaning given to it by section 10(7) of the Education and Training Act 2020

endowed college or school means any educational institution which is not established under the Education Act 1914, but is maintained wholly or partly by grants from public moneys or by the proceeds of public endowments granted by the Crown, and is for the time being approved by the Minister of Education for the purposes of this Act

financial year means the period of 12 months ending with 30 June

Fund means the Government Superannuation Fund established under this Act

Government service means the service of Her Majesty in respect of the Government of New Zealand, not being honorary service, or service as a member of the House of Representatives within the meaning of Part 6; and includes the education service, the health service, and the Cook Islands Public Service and the Niue Public Service; and, subject to section 2C(3), also includes the Tokelau Public Service (in respect of service before or after the commencement of section 3 of the Tokelau Amendment Act 1999); and also includes the Western Samoan Public Service in respect of service before the termination on 1 January 1962 of the Trusteeship Agreement for the Territory of Western Samoa; and also includes the service in any capacity of the Government of Western Samoa or of the Western Samoa Trust Estates Corporation in those cases where under section 4 of the Government Superannuation Fund Amendment Act 1961 it is deemed to be Government service; and also includes service under the State Advances Corporation of New Zealand before as well as after 15 June 1936 (being the date of the commencement of the State Advances Corporation Act 1936); but, subject to subsection (2), does not include service in any of Her Majesty’s forces except as a permanent member of the regular forces or a regular serviceman within the meaning of Part 3

Government Superannuation Fund Authority or Authority means the entity established under section 15A

Government Superannuation Fund Authority board or board means the board of that entity as referred to in section 15A(4)

invest means to carry on any activity, do any act, or enter into any transaction that the Authority considers to be for the purpose, directly or indirectly, of—

(a)

enhancing or protecting the value of the Fund:

(b)

managing, or enabling the management of, the Fund

investment manager, in relation to the Fund or any part of the Fund, means the person appointed under section 19 to manage the investment of the Fund or part, as the case may be

liabilities means liabilities, debts, charges, duties, and obligations of every description (whether present or future, actual or contingent, and whether payable or to be observed or performed in New Zealand or elsewhere)

medical practitioner means a health practitioner who is, or is deemed to be, registered with the Medical Council of New Zealand continued by section 114(1)(a) of the Health Practitioners Competence Assurance Act 2003 as a practitioner of the profession of medicine

member of the prisons service means an employee of a department of State who occupies a position that carries custodial or supervisory responsibility over prisoners

Minister means the Minister of Finance

partner, in the phrase “spouse or partner” and in related contexts, means a civil union partner or a de facto partner; and includes any person whom the Authority, in its discretion, regards as being the civil union partner or de facto partner of a deceased person immediately before that person’s death

property means property of every kind, whether tangible or intangible, real or personal, corporeal or incorporeal; and includes, without limitation,—

(a)

choses in action and money:

(b)

goodwill:

(c)

rights, interests, and claims of every kind in or to property, whether arising from, accruing under, created or evidenced by, or the subject of, an instrument or otherwise, and whether liquidated or unliquidated, actual, contingent, or prospective

rights means all rights, powers, privileges, and immunities, whether actual, contingent, or prospective

salary—

(a)

means the salary and wages paid regularly in return for services:

(b)

does not include bonus payments, payments for overtime, allowances paid for special work performed, the reimbursement of expenses, lump sum payments in lieu of notice, retiring gratuities, redundancy payments, and contributions paid for or in respect of employer contributions:

(c)

may include a period of paid leave, but only if it is paid before the contributor ceases Government service

scheme means any arrangement constituted under any Part of this Act, being an arrangement principally for the purpose of providing retirement benefits to natural persons

service organisation means any organisation that is for the time being approved by the Minister of Finance for the purposes of this Act, and consists wholly or substantially of persons who are employed by the Government or are contributors to the Fund

spouse, in relation to any person, includes any man or woman whom the Authority, in its discretion, regards as being the wife or husband of the person immediately before the person’s death

subsidiary has the same meaning as in sections 5 to 8 of the Companies Act 1993

Superintendent means the Superintendent as referred to in section 2C before the date on which the Government Superannuation Fund Amendment Act 2001 receives the Royal assent.

(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 5 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 (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.

Compare: 1947 No 57 s 2; 1948 No 79 ss 2, 3(1); 1950 No 94 s 2; 1951 No 65 ss 2, 6; 1953 No 61 s 2; 1955 No 107 s 3

Section 2(1) actuary: inserted, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).

Section 2(1) administration manager: inserted, on 1 October 1995, by section 2(6) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 2(1) Appeals Board: inserted, on 2 October 2001, by section 4(3)(b) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) appointed member: repealed, on 1 October 1995, by section 2(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 2(1) beneficiary: inserted, on 1 October 1995, by section 2(6) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 2(1) benefit: inserted, on 1 October 1995, by section 2(6) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 2(1) Board: repealed, on 2 October 2001, by section 4(3) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) child: inserted, on 29 March 1985, by section 2(1) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 2(1) child: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) Consumers Price Index: inserted, on 1 September 2022, by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).

Section 2(1) contributory service: replaced, on 1 April 1988, by section 5 of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 2(1) contributory service paragraph (b)(ii): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) controlling authority: replaced, on 1 April 1988, by section 87 of the State Sector Act 1988 (1988 No 20).

Section 2(1) controlling authority paragraph (a): amended, on 7 August 2020, by section 135 of the Public Service Act 2020 (2020 No 40).

Section 2(1) controlling authority paragraph (b): replaced, on 2 October 2000, by section 240 of the Employment Relations Act 2000 (2000 No 24).

Section 2(1) controlling authority paragraph (b): amended, on 7 August 2020, by section 135 of the Public Service Act 2020 (2020 No 40).

Section 2(1) controlling authority paragraph (c): repealed, on 19 December 1989, by section 31(1) of the State Sector Amendment Act (No 2) 1989 (1989 No 136).

Section 2(1) controlling authority paragraph (ca): inserted, on 23 July 1990, by section 50(1) of the Education Amendment Act 1990 (1990 No 60).

Section 2(1) controlling authority paragraph (ca): amended, on 1 August 2020, by section 668 of the Education and Training Act 2020 (2020 No 38).

Section 2(1) controlling authority paragraph (cb): repealed, on 1 July 2017, by section 161(2) of the Education (Update) Amendment Act 2017 (2017 No 20).

Section 2(1) controlling authority paragraph (cc): inserted, on 1 January 2003, by section 59 of the Education (Tertiary Reform) Amendment Act 2002 (2002 No 50).

Section 2(1) controlling authority paragraph (cc): amended, on 1 August 2020, by section 668 of the Education and Training Act 2020 (2020 No 38).

Section 2(1) controlling authority paragraph (d): repealed, on 9 June 1995, by section 2(3) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 2(1) controlling authority paragraph (ea): inserted, on 1 August 1990, by section 2 of the Government Superannuation Fund Amendment Act (No 2) 1990 (1990 No 77).

Section 2(1) controlling authority paragraph (eb): inserted, on 1 July 1992, by section 46(1) of the Crown Research Institutes Act 1992 (1992 No 47).

Section 2(1) controlling authority paragraph (ec): inserted, on 1 July 1992, by section 46(1) of the Crown Research Institutes Act 1992 (1992 No 47).

Section 2(1) controlling authority paragraph (ec): amended, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 2(1) controlling authority paragraph (g): inserted, on 9 June 1995, by section 2(4) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 2(1) Crown entity subsidiary: inserted, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 2(1) custodian: replaced, on 2 October 2001, by section 4(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) education service: replaced, on 2 October 2000, by section 240 of the Employment Relations Act 2000 (2000 No 24).

Section 2(1) education service: amended, on 1 August 2020, by section 668 of the Education and Training Act 2020 (2020 No 38).

Section 2(1) financial year: replaced, on 1 July 1992, by section 2(2) of the Government Superannuation Fund Amendment Act (No 2) 1992 (1992 No 61).

Section 2(1) Government service: amended, on 1 July 2001, by section 5(1) of the Tokelau Amendment Act 1999 (1999 No 49).

Section 2(1) Government service: amended, on 29 March 1985, by section 2(2) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 2(1) Government service: amended, on 1 April 1984, by section 65(1) of the Health Service Personnel Act 1983 (1983 No 135).

Section 2(1) Government service: amended, on 1 November 1976, by section 2(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 2(1) Government service: amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 2(1) Government service: amended, on 1 January 1967, by section 733(4)(a) of the Niue Act 1966 (1966 No 38).

Section 2(1) Government service: amended, on 1 January 1962, by section 3 of the Government Superannuation Fund Amendment Act 1961 (1961 No 111).

Section 2(1) Government Superannuation Fund Authority or Authority: inserted, on 2 October 2001, by section 4(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) Government Superannuation Fund Authority board or board: inserted, on 2 October 2001, by section 4(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) Government Superannuation Fund Authority board or board: amended, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 2(1) health service: repealed, on 9 June 1995, by section 2(5) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 2(1) invest: inserted, on 2 October 2001, by section 4(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) investment manager: inserted, on 1 October 1995, by section 2(6) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 2(1) liabilities: inserted, on 2 October 2001, by section 4(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) medical practitioner: inserted, on 18 September 2004, by section 175(1) of the Health Practitioners Competence Assurance Act 2003 (2003 No 48).

Section 2(1) member of the prisons service: replaced, on 1 October 1995, by section 10(3) of the Department of Justice (Restructuring) Act 1995 (1995 No 39).

Section 2(1) member of the prisons service: amended, on 1 June 2005, by section 206 of the Corrections Act 2004 (2004 No 50).

Section 2(1) Minister: inserted, on 1 October 1995, by section 2(6) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 2(1) partner: inserted, on 26 April 2005, by section 3 of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 2(1) property: inserted, on 2 October 2001, by section 4(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) rights: inserted, on 2 October 2001, by section 4(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) salary: replaced, on 2 October 2001, by section 4(2) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) scheme: inserted, on 1 October 1995, by section 2(6) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 2(1) spouse: inserted (with effect on 1 April 1975), on 1 November 1976, by section 2(1) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 2(1) spouse: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) spouse proviso: repealed, on 29 March 1985, by section 22(1) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 2(1) State enterprise: repealed, on 1 April 1988, by section 6(3) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 2(1) subsidiary: inserted, on 2 October 2001, by section 4(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(1) Superintendent: replaced, on 2 October 2001, by section 4(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 2(2A): inserted, on 29 March 1985, by section 2(4) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 2(3): inserted, on 14 December 1962, by section 2(2) of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 2(3): amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 2(4): inserted, on 9 June 1995, by section 2(8) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

2A Application to certain employees of State enterprises

(1)

This section applies to every person—

(a)

who—

(i)

became at any time before 1 January 1988 an employee of a State enterprise that was named in Schedule 2 of the State-Owned Enterprises Act 1986 on 18 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 of the State-Owned Enterprises Act 1986; and

(c)

subsidiary has the same meaning as in section 5 of the Companies Act 1993.

(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, 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.

Section 2A: replaced, on 1 August 1990, by section 3 of the Government Superannuation Fund Amendment Act (No 2) 1990 (1990 No 77).

Section 2A(2)(c): replaced, on 5 December 2013, by section 14 of the Companies Amendment Act 2013 (2013 No 111).

2B Application to certain employees of Crown Research Institutes

(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, 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.

Section 2B: inserted, on 1 July 1992, by section 46(1) of the Crown Research Institutes Act 1992 (1992 No 47).

Section 2B(1)(a): amended, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 2B(2)(c): repealed, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 2B(3)(a): amended, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 2B(3)(b): amended, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 2B(4): amended, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

2C Superannuation rights of certain former employees of Tokelau Public Service

(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.

(5)

An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

See secondary legislation made under this Act (if published on this website)

Legislation Act 2019 requirements for secondary legislation made under this section
Publication	PCO must publish it on the legislation website and notify it in the Gazette	LA19 s 69(1)(c)
Presentation	The Minister must present it to the House of Representatives	LA19 s 114, Sch 1 cl 32(1)(a)
Disallowance	It may be disallowed by the House of Representatives	LA19 ss 115, 116
This note is not part of the Act.

Section 2C: inserted, on 1 July 2001, by section 4 of the Tokelau Amendment Act 1999 (1999 No 49).

Section 2C(5): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

Government Superannuation Appeals Board

Heading: replaced, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

3 Government Superannuation Appeals Board

(1)

For the purposes of this Act, there shall be a Board, to be called the Government Superannuation Appeals Board.

(2)

The Appeals Board shall consist of 5 members appointed in accordance with section 5.

Section 3: replaced, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 3(2): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

3A Membership

[Repealed]

Section 3A: repealed, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

3B Nomination of appointed members

[Repealed]

Section 3B: repealed, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

3C Term of office of appointed members

[Repealed]

Section 3C: repealed, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

4 Function of Appeals Board

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 or otherwise in respect of any scheme, in accordance with sections 7 to 12C.

Section 4: replaced, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 4 heading: amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 4: amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 4: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

5 Appointment of members of Appeals Board

(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.

Section 5: replaced, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 5 heading: amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 5(1): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 5(2): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 5(3): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 5(4): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 5(5): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

6 Term of office

(1)

Subject to subsections (2) and (3), 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.

Section 6: replaced, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 6(1): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 6(2): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 6(3): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

7 Appeals to Appeals Board

Any person who—

(a)

is or may be affected by a decision made by, or under the authority of, the Authority under section 19E 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.

Section 7: replaced, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 7 heading: amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 7: amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 7(a): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

8 Way in which appeals to be made

(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.

Section 8: replaced, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 8(1): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 8(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 8(1)(b): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 8(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 8(5)(a): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 8(5)(a): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

9 Right of appellant to receive evidence

(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.

Section 9: replaced, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 9(1): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 9(1)(a)(i): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 9(1)(a)(ii): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 9(1)(b): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

10 Right of appellant to be heard

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.

Section 10: replaced, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 10: amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

11 Determination of appeals

(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.

Section 11: replaced, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 11(1): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 11(1)(b): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 11(1)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 11(2): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

12 Matters to be taken into account on appeal

(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).

Section 12: replaced, on 2 October 2001, by section 6 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

12A Appeals Board to give notice of decision, etc

(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.

Section 12A: inserted, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 12A heading: amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 12A(1): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 12A(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 12A(2): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

12B Decision on appeal to be final

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

Section 12B: inserted, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 12B: amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 12B: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

12C Stating case for High Court

(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.

Compare: 1974 No 133 s 41

Section 12C: inserted, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 12C(1): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 12C(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 12C(2): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 12C(3): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 12C(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

12D Further provisions relating to Appeals Board

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

Section 12D: inserted, on 1 October 1995, by section 3(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 12D heading: amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 12D: amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Government Superannuation Fund

13 Government Superannuation Fund

(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.

Compare: 1947 No 57 s 10

13A Property of Fund

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.

Section 13A: inserted, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

14 Money payable into Fund

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.

Compare: 1956 No 47 s 14

Section 14: replaced, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

15 Money payable out of 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.

Compare: 1956 No 47 s 15

Section 15: replaced, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Government Superannuation Fund Authority

Heading: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

15A Establishment of Government Superannuation Fund Authority

(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.

Section 15A: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 15A(2): amended, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 15A(3): inserted, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 15A(4): inserted, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

15B Investment

(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.

Compare: 1993 No 105 s 16(1)

Section 15B: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 15B heading: replaced, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 15B(1): repealed, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 15B(2): repealed, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 15B(3): repealed, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 15B(5)(a): amended, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 15B(8): inserted, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

15C Borrowing

(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 an agreement constituting a derivative (within the meaning of section 8 of the Financial Markets Conduct Act 2013) or amend the terms of that agreement.

(2)

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

Section 15C: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 15C(1)(c): replaced, on 1 December 2014, by section 150 of the Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70).

15D Functions

(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.

Section 15D: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 15D(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

Section 15D(3): amended, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

15E Funding of administrative expenses of Authority

(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.

Section 15E: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 15E(6): amended, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).

15F Auditor-General to be auditor of Authority

[Repealed]

Section 15F: repealed, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Board of Authority

Heading: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

15G Role of board of Authority

[Repealed]

Section 15G: repealed, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

15H Membership of board

[Repealed]

Section 15H: repealed, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

15I Further provisions applying to board

(1)

Schedule 4 applies to the board and its members.

(2)

[Repealed]

Section 15I: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 15I(2): repealed, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Investment of Fund

Heading: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

15J Investment of Fund

(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.

Section 15J: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

15K No controlling interests

(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 5 of the Financial Reporting Act 2013); 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.

Section 15K: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 15K(3)(b): amended, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).

Section 15K(3)(b): amended, on 1 July 2011, by section 12 of the Financial Reporting Amendment Act 2011 (2011 No 22).

15L Establishment of investment policies, standards, and procedures

(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.

Section 15L: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

15M Contents of statements of investment policies, standards, and procedures

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.

Section 15M: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

15N Forecast financial statements

The forecast financial statements of the Authority prepared each financial year under section 149G 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.

Section 15N: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 15N heading: replaced, on 1 July 2014, by section 72 of the Crown Entities Amendment Act 2013 (2013 No 51).

Section 15N: amended, on 1 July 2014, by section 72 of the Crown Entities Amendment Act 2013 (2013 No 51).

Section 15N: amended, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

15O Ministerial directions relating to investment of Fund

(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.

Section 15O: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 15O(1A): inserted, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 15O(4): repealed, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Section 15O(5): inserted, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Further provisions relating to Fund

Heading: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

16 Reporting by Authority on Fund

(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.

Section 16: replaced, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

16A Interest on money held in error

[Repealed]

Section 16A: repealed, on 1 October 1995, by section 4 of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

17 Property to be held for paying benefits

(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.

Section 17: replaced, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

18 Interest on money held in error

(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.

(3)

The Authority may not make a determination under this section unless the Minister has approved the proposed method.

(4)

A determination under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

See secondary legislation made under this Act (if published on this website)

Legislation Act 2019 requirements for secondary legislation made under this section
Publication	The maker must publish it in the Gazette	LA19 ss 73, 74(1)(a), Sch 1 cl 14
Presentation	It is not required to be presented to the House of Representatives because a transitional exemption applies under Schedule 1 of the Legislation Act 2019	LA19 s 114, Sch 1 cl 32(1)(a)
Disallowance	It may be disallowed by the House of Representatives	LA19 ss 115, 116
This note is not part of the Act.

Section 18: replaced, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 18(2): amended, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

Section 18(3): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

Section 18(4): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

Administration managers, investment managers, other service providers, and custodians

Heading: replaced, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

19 Administration and investment management and other service providers

(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.

Section 19: replaced, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 19(4): amended, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

19A Custodianship of Fund

(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.

Section 19A: replaced, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 19A(5): amended, on 25 January 2005, by section 200 of the Crown Entities Act 2004 (2004 No 115).

Performance reviews

Heading: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

19B Performance reviews

(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.

Section 19B: replaced, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Provisions relating to schemes

Heading: inserted, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

19C Payment of administration expenses, etc

[Repealed]

Section 19C: repealed, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

19D Powers in relation to Fund and schemes

[Repealed]

Section 19D: repealed, on 2 October 2001, by section 7(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

19E Discretionary powers of Authority

(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 its 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.

Compare: 1956 No 47 s 11

Section 19E: inserted, on 1 October 1995, by section 4 of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 19E heading: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 19E(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 19E(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 19E(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 19E(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

19F Statement of policies and exercise of discretionary powers

(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).

Section 19F: replaced, on 2 October 2001, by section 8 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

19G Delegation of Superintendent’s functions or powers

[Repealed]

Section 19G: repealed, on 2 October 2001, by section 9 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

19H Application of Part 4 of Financial Markets Conduct Act 2013

Each of the schemes must be treated for the purposes of this Act and any other Act as if it is registered on the register of managed investment schemes under the Financial Markets Conduct Act 2013 as a superannuation scheme, but Part 4 of that Act otherwise does not apply to it.

Section 19H: replaced, on 1 December 2014, by section 150 of the Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70).

19I Rights to information

(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.

(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.

Compare: 1989 No 10 s 17

Section 19I: inserted, on 1 October 1995, by section 4 of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 19I(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 19I(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 19I(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Part 2 Government service superannuation

20 This Part not to apply to certain persons

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

(a)

members of the Parliament of New Zealand or Ministers of the Crown, except as provided in Part 6:

(b)

Judges and the Solicitor-General except as provided in Part 4 and Part 5:

(c)

[Repealed]

(d)

members of the regular forces except as provided in Parts 3 and 3A:

(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, except as provided in that Part.

Compare: 1947 No 57 s 17; 1948 No 79 s 4

Section 20(a): amended, on 1 January 1987, pursuant to section 29(2) of the Constitution Act 1986 (1986 No 114).

Section 20(b): replaced, on 1 January 1981, by section 6(1) of the Government Superannuation Fund Amendment Act 1980 (1980 No 163).

Section 20(c): repealed, on 1 January 1981, by section 6(1) of the Government Superannuation Fund Amendment Act 1980 (1980 No 163).

Section 20(d): replaced, on 25 December 1986, by section 6 of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 20(g): inserted, on 29 March 1985, by section 3 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Contributors

21 Contributors to the Fund

(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 to become contributors to the Fund:

(c)

all persons who are by this Part 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 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.

Compare: 1947 No 57 s 18

22 Election by employee to become a contributor

(1)

Subject to the provisions of this Part, 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 30 September 1957, whichever is the later.

(1A)

No person shall be entitled to make any election under subsection (1) after 30 April 1985.

(2)

Section 35, 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 1 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 1 April 1962; and

(b)

commenced her permanent employment in the Government service before 1 October 1961.

Compare: 1947 No 57 s 19

Section 22(1) first proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 22(1) first proviso: amended, on 22 October 1959, by section 5(1) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 22(1) second proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 22(1) second proviso: amended, on 14 December 1962, by section 4(1)(a) of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 22(1) second proviso: amended, on 14 December 1962, by section 4(1)(b) of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 22(1A): inserted, on 29 March 1985, by section 4 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 22(2): inserted, on 14 December 1962, by section 4(2) of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 22(2): amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

22A Compulsory contribution requirements

[Repealed]

Section 22A: repealed, on 29 March 1985, by section 5 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

22B Locally engaged staff of New Zealand High Commission in United Kingdom

[Repealed]

Section 22B: repealed, on 1 August 1990, by section 4(1) of the Government Superannuation Fund Amendment Act (No 2) 1990 (1990 No 77).

22BA Locally engaged staff of New Zealand High Commission in United Kingdom may elect to become contributors under Part 2A

[Repealed]

Section 22BA: repealed, on 1 August 1990, by section 4(1) of the Government Superannuation Fund Amendment Act (No 2) 1990 (1990 No 77).

23 Contributor may elect to contribute in respect of any prior part of service

(1)

Subject to the provisions of this Part, 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) 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 30 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 9 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, 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 1 April 1962, whether before or after the passing of this Act, if that person was over the age of 40 years on the said 1 April 1962.

Compare: 1947 No 57 s 20; 1948 No 79 s 5

Section 23 heading: amended, on 4 October 1957, pursuant to section 2(a) of the Government Superannuation Fund Amendment Act 1957 (1957 No 16).

Section 23(1): amended, on 4 October 1957, by section 2(a) of the Government Superannuation Fund Amendment Act 1957 (1957 No 16).

Section 23(1): amended, on 4 October 1957, by section 2(b) of the Government Superannuation Fund Amendment Act 1957 (1957 No 16).

Section 23(1) first proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 23(1) first proviso: amended, on 14 December 1962, by section 5(1) of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 23(1) second proviso: inserted, on 22 October 1959, by section 5(2) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 23(1) second proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 23(2): amended, on 1 January 1960, pursuant to section 250(4) of the Post Office Act 1959 (1959 No 30).

Section 23(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 23(4): inserted, on 14 December 1962, by section 5(2) of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 23(4): amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

23A Election to contribute in respect of notional service

(1)

Every contributor who is an employee of the public service within the meaning of the Public Service Act 2020 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)

5 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), 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) or paragraph (c) of subsection (2) of section 2, the maximum period of notional service specified in respect of that contributor under subsection (1) 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) 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 1 August 1964, any election under this section shall be made before the date on which he attains the age of 40 years or 1 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, whichever is the earlier:

provided that, where the contributor’s current period of employment by an education board commenced before 1 December 1967, any election under this section shall be made before the date on which he attains the age of 40 years or 1 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) 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, 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.

Section 23A: inserted, on 4 December 1964, by section 3(1) of the Government Superannuation Fund Amendment Act 1964 (1964 No 125).

Section 23A(1): amended, on 7 August 2020, by section 135 of the Public Service Act 2020 (2020 No 40).

Section 23A(1): amended, on 24 November 1967, by section 4(1) of the Government Superannuation Fund Amendment Act 1967 (1967 No 141).

Section 23A(4): amended, on 7 August 2020, by section 135 of the Public Service Act 2020 (2020 No 40).

Section 23A(4) proviso: amended, on 7 August 2020, by section 135 of the Public Service Act 2020 (2020 No 40).

Section 23A(4A): inserted, on 24 November 1967, by section 4(2) of the Government Superannuation Fund Amendment Act 1967 (1967 No 141).

Section 23A(5): replaced, on 25 December 1986, by section 8 of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 23A(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 23A(6): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 23A(6) proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 23A(7): amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 23A(8): replaced, on 1 April 1988, by section 87 of the State Sector Act 1988 (1988 No 20).

24 Election to contribute in respect of previous contributory service

(1)

Subject to the provisions of this Part, 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 1 year during which he was not employed in the Government service.

(2)

Compare: 1947 No 57 s 21; 1948 No 79 s 6

Section 24(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 24(2): inserted, on 14 December 1962, by section 6 of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 24(2): amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

25 Election to contribute in respect of previous service as contributing employee under a National Provident Fund scheme

Subject to the provisions of this Part, 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 1 April 1962, and whether before or after the enactment of this proviso, to contribute to the Fund from any date before the said 1 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 1 April 1962.

Compare: 1947 No 57 s 22

Section 25: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 25 proviso: inserted, on 14 December 1962, by section 7 of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

26 General provisions as to elections to become contributors

(1)

No person shall be entitled to elect under this Part 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 1 January 1946; or

(b)

has become a contributor to the Fund, with the approval of the Appeals Board, during the period commencing on 1 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 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 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 1 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 shall be made in writing delivered to the Authority.

(5)

Where any person elects under this Part 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, 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.

Compare: 1947 No 57 s 23; 1948 No 79 s 7; 1950 No 94 ss 4(1), 5(1), 6(1)

Section 26(1) proviso: replaced (with effect on 1 April 1975), on 1 November 1976, by section 5 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 26(1) proviso paragraph (b): amended, on 2 October 2001, by section 4(3)(a) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 26(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 26(5): replaced, on 1 April 1961, by section 6(1) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 26(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 26(5) first proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 26(6): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

27 Continuity of service

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, 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.

Section 27: replaced, on 29 March 1985, by section 6 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 27: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

28 Right to cease to be contributor under Part 2

(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, 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 shall apply in respect of any period of Government service after the effective date of an election under subsection (1)(b).

Section 28: replaced, on 1 July 1991, by section 5(1) of the Government Superannuation Fund Amendment Act (No 2) 1990 (1990 No 77).

Section 28(1): amended, on 2 October 2001, by section 10(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 28(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 28(1)(b): replaced, on 1 October 1995, by section 5(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 28(2): repealed, on 1 October 1995, by section 5(2) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 28(3): repealed, on 2 October 2001, by section 10(2) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 28(4): replaced, on 2 October 2001, by section 10(2) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 28(5): inserted, on 1 October 1995, by section 30 of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Contributions

29 Contributions to be deducted from salary

(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),—

(i)

6% if his age does not exceed 30 years at the commencement of his contributory service:

(ii)

7% if his age then exceeds 30 years but does not exceed 35 years:

(iii)

8% if his age then exceeds 35 years but does not exceed 40 years:

(iv)

9% if his age then exceeds 40 years but does not exceed 45 years:

(v)

10% if his age then exceeds 45 years but does not exceed 50 years:

(vi)

11% 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)

5% if his age does not exceed 30 years at the commencement of his contributory service:

(ii)

6% if his age then exceeds 30 years but does not exceed 35 years:

(iii)

7% if his age then exceeds 35 years but does not exceed 40 years:

(iv)

8% if his age then exceeds 40 years but does not exceed 45 years:

(v)

9% if his age then exceeds 45 years but does not exceed 50 years:

(vi)

10% 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 30th 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.

Compare: 1947 No 57 s 26

Section 29(1)(a): replaced (with effect on 15 June 1969), on 18 September 1969, by section 2(1) of the Government Superannuation Fund Amendment Act 1969 (1969 No 38).

Section 29(1)(a): amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 29(1)(b): replaced (with effect on 15 June 1969), on 18 September 1969, by section 2(1) of the Government Superannuation Fund Amendment Act 1969 (1969 No 38).

Section 29(1)(b): amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 29(1)(c): repealed (with effect on 15 June 1969), on 18 September 1969, by section 2(1) of the Government Superannuation Fund Amendment Act 1969 (1969 No 38).

Section 29(1)(d): repealed (with effect on 15 June 1969), on 18 September 1969, by section 2(1) of the Government Superannuation Fund Amendment Act 1969 (1969 No 38).

Section 29(1)(e): repealed (with effect on 15 June 1969), on 18 September 1969, by section 2(1) of the Government Superannuation Fund Amendment Act 1969 (1969 No 38).

Section 29(1)(f): repealed (with effect on 15 June 1969), on 18 September 1969, by section 2(1) of the Government Superannuation Fund Amendment Act 1969 (1969 No 38).

Section 29(3): inserted, on 1 April 1961, by section 7(1) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 29(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 29(3): amended, on 14 December 1962, by section 27(2) of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

30 Variable percentage scheme

(1)

For the purposes of this section and subsection (6) of section 22B 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.

(2)

Subject to subsection (4), any non-compulsory contributor whose standard rate of contribution would otherwise be greater than 6% of his salary may elect to contribute to the Fund on the basis of 6% 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), 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, is contributing to the Fund on the basis of 6% 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 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 a contributor contributes to the Fund on the basis of 6% 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 on the basis of 6% 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% 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% per annum with annual rests.

(7)

Where any contributor was, at 31 March 1975, by reason of an election under the provisions of section 30, 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.

Section 30: replaced (with effect on 1 April 1975), on 1 November 1976, by section 6 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 30(1): amended (with effect on 1 March 1978), on 19 October 1978, by section 2(2)(a) of the Government Superannuation Fund Amendment Act 1978 (1978 No 95).

Section 30(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 30(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 30(3): amended (with effect on 1 March 1978), on 19 October 1978, by section 2(2)(b) of the Government Superannuation Fund Amendment Act 1978 (1978 No 95).

Section 30(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 30(4): amended (with effect on 1 March 1978), on 19 October 1978, by section 2(2)(c) of the Government Superannuation Fund Amendment Act 1978 (1978 No 95).

Section 30(5): amended (with effect on 1 March 1978), on 19 October 1978, by section 2(2)(b) of the Government Superannuation Fund Amendment Act 1978 (1978 No 95).

Section 30(6): amended (with effect on 1 March 1978), on 19 October 1978, by section 2(2)(b) of the Government Superannuation Fund Amendment Act 1978 (1978 No 95).

Section 30(6)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

31 Other contributions

[Repealed]

Section 31: repealed, on 29 March 1985, by section 22(3) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

32 Contributions while salary temporarily stopped

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.

Compare: 1947 No 57 s 28

Section 32: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

33 Election to contribute on higher salary in case of reduction

(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.

Compare: 1947 No 57 s 29; 1951 No 65 s 5

Section 33(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 33(1): amended, on 22 October 1959, by section 8(1) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 33(1A): inserted, on 29 March 1985, by section 8 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 33(1A): amended, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).

Section 33(1A): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 33(2): inserted, on 22 October 1959, by section 8(2) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 33(3): inserted, on 22 October 1959, by section 8(2) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 33(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Benefits of the Fund

34 Application of Fund

[Repealed]

Section 34: repealed, on 1 October 1995, by section 30 of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

35 Retiring allowance

(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), be the pension percentage of the contributor’s annual salary calculated in accordance with this section and increased in accordance with subsection (1D).

(1B)

For the purposes of this section—

appropriate fraction means one one hundred-and-twentieth part

pension percentage means the percentage calculated in accordance with the following formula:

P × (0.7 + (0.014 × t))

where—

P: is the appropriate fraction multiplied by the number of years (including fractions of a year) of contributory service:
t: is the number, if any, of years (including fractions of a year) by which the date on which the retiring allowance commences to be payable precedes 1 October 1999.

(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) if any period of contributory service in excess of 40 years were ignored in the calculation.

(1E)

For the purposes of subsection (1B), 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) 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.

(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 Services Act 1962 after 31 July 1964 or who became an education board employee to whom section 23A applies after 30 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 1 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, 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 1 April 1962, being—

(i)

a female contributor whose age was not less than 55 years on 1 April 1962 or who attained that age at any time before 1 April 1965; or

(ii)

a female contributor whose age was not less than 45 years on 1 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 1 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 1 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 1 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):

(b)

every female contributor whose length of contributory service is not less than 30 years and whose contributory service commenced before 1 April 1962, being—

(i)

a female contributor who had completed that length of contributory service on 1 April 1962 or who completed that length of contributory service at any time before 1 April 1965; or

(ii)

a female contributor whose length of contributory service on 1 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 1 April 1962 and the date on which she completed 30 years of contributory service; or

(iii)

(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 1 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):

(c)

every female contributor whose contributory service commenced before 1 April 1962 and to whom this section is applied by her controlling authority, being—

(i)

a female contributor whose age on 1 April 1962 was not less than 50 years; or

(ii)

a female contributor whose age on 1 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 1 April 1962 and the date on which she attained the age of 50 years.

(5A)

Subsection (5) 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 1 April 1962, were a reference to 1 November 1965, and as if every reference in those subparagraphs to 1 April 1965 were a reference to 1 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), 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), 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), and of every contributor to whom this section applies by virtue of paragraph (c) of subsection (5), 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 1 April 1961 and ending with 1 April 1962, but whose Government service is deemed under subsection (4) of section 11, or under section 27, 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.

Section 35: replaced, on 14 December 1962, by section 8(1) of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 35(1): replaced, on 1 April 1990, by section 11(1) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 35(1A): inserted, on 1 April 1990, by section 11(1) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 35(1B): inserted, on 1 April 1990, by section 11(1) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 35(1C): inserted, on 1 April 1990, by section 11(1) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 35(1C): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 35(1D): inserted, on 1 April 1990, by section 11(1) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 35(1E): inserted, on 1 April 1990, by section 11(1) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 35(3)(c): amended, on 1 April 1982, pursuant to section 120(4) of the New Zealand Railways Corporation Act 1981 (1981 No 119).

Section 35(3)(c): amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 35(3)(c): amended, on 24 November 1967, by section 4(4) of the Government Superannuation Fund Amendment Act 1967 (1967 No 141).

Section 35(3)(c): amended, on 4 December 1964, by section 5 of the Government Superannuation Fund Amendment Act 1964 (1964 No 125).

Section 35(3)(d): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 35(3)(e): amended, on 1 April 1982, pursuant to section 120(4) of the New Zealand Railways Corporation Act 1981 (1981 No 119).

Section 35(3)(f): amended, on 1 November 1976, by section 7(1)(a) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 35(3)(f)(iii): amended, on 25 October 1963, by section 4(1) of the Government Superannuation Fund Amendment Act 1963 (1963 No 126).

Section 35(3)(f)(iv): inserted, on 25 October 1963, by section 4(2) of the Government Superannuation Fund Amendment Act 1963 (1963 No 126).

Section 35(3)(g): inserted, on 1 November 1976, by section 7(2) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 35(5): amended, on 4 December 1964, by section 3(2) of the Government Superannuation Fund Amendment Act 1964 (1964 No 125).

Section 35(5)(b)(ii): amended, on 25 October 1963, by section 4(3) of the Government Superannuation Fund Amendment Act 1963 (1963 No 126).

Section 35(5A): inserted, on 24 November 1967, by section 5 of the Government Superannuation Fund Amendment Act 1967 (1967 No 141).

Section 35(6): amended, on 1 April 1990, by section 11(2) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 35(7): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 35(7): amended, on 1 November 1976, by section 7(1)(b) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 35(8): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

36 Retiring allowance when contributor medically unfit for further duty

(1)

Every contributor who, before becoming entitled to a retiring allowance under section 35, 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) shall not apply to any contributor after the contributor has attained the age of 60 years.

(4)

For the purposes of this Part 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) shall be disregarded for the purposes of section 45.

Compare: 1947 No 57 s 32; 1955 No 107 s 9(1), (2)

Section 36(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 36(2): replaced, on 22 October 1959, by section 10(1) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 36(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 36(2)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 36(2)(c): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 36(2)(d): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 36(2)(e): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 36(2A): inserted, on 22 October 1959, by section 10(1) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 36(2A): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 36(3): replaced, on 14 December 1962, by section 9 of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 36(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 36(4): amended, on 29 March 1985, by section 9 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 36(5): inserted, on 22 October 1959, by section 10(2) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 36(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 36(5): amended, on 29 March 1985, by section 22(1) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

37 Increasing allowance for contributor retiring in consequence of injuries

(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 a Crown Bank Account or from any other source in respect of the death or disablement of the contributor.

Compare: 1947 No 57 s 32A; 1955 No 107 s 12(1)

Section 37(1): replaced, on 14 December 1962, by section 10 of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 37(1): amended, on 26 April 2005, by section 5 of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 37(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 37(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 37(3): amended, on 25 January 2005, pursuant to section 83(7) of the Public Finance Act 1989 (1989 No 44).

Section 37(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

38 Computation of retiring allowances on average salary for last 5 years of service

(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, whichever 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 1 April 1948, 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 (1) of section 35 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 shall be calculated with reference to his actual salary as received from time to time.

Compare: 1947 No 57 s 33; 1954 No 45 s 4(1)

Section 38(1) second proviso: repealed, on 1 April 1990, by section 12 of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 38(3): inserted, on 22 October 1959, by section 5(4) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 38(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

39 Proportionate reduction in contributory service if full contributions not paid

[Repealed]

Section 39: repealed, on 29 March 1985, by section 22(3) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

40 Election of variable retiring allowance to secure a level income

(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 1 reduction of the actual retiring allowance from 1 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 1 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) may be subject to such terms and conditions as the Authority may determine.

Compare: 1947 No 57 s 35

Section 40(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 40(4): replaced, on 4 December 1964, by section 6 of the Government Superannuation Fund Amendment Act 1964 (1964 No 125).

Section 40(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 40(6): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 40(7): replaced, on 1 July 1992, by section 5 of the Government Superannuation Fund Amendment Act (No 2) 1992 (1992 No 61).

Section 40(7)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 40(8): replaced, on 1 July 1992, by section 5 of the Government Superannuation Fund Amendment Act (No 2) 1992 (1992 No 61).

Section 40(8): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 40(9): replaced, on 1 July 1992, by section 5 of the Government Superannuation Fund Amendment Act (No 2) 1992 (1992 No 61).

Section 40(9): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 40(10): replaced, on 1 July 1992, by section 5 of the Government Superannuation Fund Amendment Act (No 2) 1992 (1992 No 61).

Section 40(11): inserted, on 1 July 1992, by section 5 of the Government Superannuation Fund Amendment Act (No 2) 1992 (1992 No 61).

Section 40(11): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

41 Election to receive refund of contributions instead of retiring allowance

(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, 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 (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.

Compare: 1947 No 57 s 36

Section 41(2): inserted, on 22 October 1959, by section 12 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 41(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

42 Refund of contributions on retiring before entitled to retiring allowance

(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 (see subsections (7) and (8)).

(4)

All such interest shall be computed as if all moneys paid into or out of the Fund during any financial year have been so paid on 30 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 (see subsections (7) and (8)).

(7)

The Authority may not make a determination under this section unless the Minister has approved the proposed method.

(8)

A determination under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

See secondary legislation made under this Act (if published on this website)

Compare: 1947 No 57 s 37

Legislation Act 2019 requirements for secondary legislation made under this section
Publication	The maker must publish it in the Gazette	LA19 ss 73, 74(1)(a), Sch 1 cl 14
Presentation	It is not required to be presented to the House of Representatives because a transitional exemption applies under Schedule 1 of the Legislation Act 2019	LA19 s 114, Sch 1 cl 32(1)(a)
Disallowance	It may be disallowed by the House of Representatives	LA19 ss 115, 116
This note is not part of the Act.

Section 42(3): amended, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

Section 42(3): amended, on 2 October 2001, by section 11(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 42(4): amended, on 1 July 1992, by section 6(1) of the Government Superannuation Fund Amendment Act (No 2) 1992 (1992 No 61).

Section 42(6): inserted, on 22 October 1959, by section 13(2) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 42(6): amended, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

Section 42(6): amended, on 2 October 2001, by section 11(2) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 42(6): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 42(7): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

Section 42(8): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

43 Election to continue contributory service after retirement

(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) 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) shall be deemed to form part of his contributions to the Fund.

Compare: 1947 No 57 s 58A; 1953 No 61 s 7

Section 43(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 43(3)(a): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 43(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 43(4): amended, on 14 December 1962, by section 11 of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 43(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 43(5)(b): amended, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).

Section 43(5)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 43(5)(b): amended, on 29 March 1985, by section 10 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 43(6): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

44 Re-employment of contributor after retiring on allowance

(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]

Compare: 1947 No 57 s 38; 1948 No 79 s 9; 1950 No 94 s 8

Section 44(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 44(1) proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 44(2): repealed, on 29 March 1985, by section 22(3) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

45 Benefits where contributor under this Part dies and leaves spouse or partner

(1)

Where any contributor under this Part 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; 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 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), 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, which shall be—

(i)

10% 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)

20% 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)

30% 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)

40% 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)

50% 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) 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, 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) (before they were repealed by section 4 of the Government Superannuation Fund Amendment Act 2003):

(b)

the first proviso to section 79(1)(a) (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) (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 1 annuity under this section.

(8)

This section shall apply in respect of every contributor under this Part, 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) (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).

(10)

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

Section 45: replaced, on 29 March 1985, by section 11 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 45 heading: amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(1): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(1)(a)(ii): amended, on 26 April 2005, by section 6(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(2): replaced, on 26 April 2005, by section 6(2) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(3): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(3)(a): amended, on 1 April 1988, by section 7 of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 45(3)(a)(i): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(3)(a)(ii): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(3)(a)(iii): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(3)(a)(iv): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(3)(a)(v): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(4): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 45(5): replaced, on 11 March 2003, by section 4 of the Government Superannuation Fund Amendment Act 2003 (2003 No 2).

Section 45(5): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(5): amended, on 26 April 2005, by section 4(3) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 45(6): replaced, on 11 March 2003, by section 4 of the Government Superannuation Fund Amendment Act 2003 (2003 No 2).

Section 45(6A): inserted, on 11 March 2003, by section 4 of the Government Superannuation Fund Amendment Act 2003 (2003 No 2).

46 Refund of contributions where contributor under this Part dies without leaving spouse or partner

Where a contributor under this Part 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.

Section 46: replaced, on 29 March 1985, by section 11 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 46 heading: amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 46: amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

47 Children’s allowance

(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 has attained the age of 16 years and would be entitled to an allowance under subsection (1) 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, 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.

Section 47: replaced, on 29 March 1985, by section 11 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 47(1): replaced, on 11 March 2003, by section 5 of the Government Superannuation Fund Amendment Act 2003 (2003 No 2).

Section 47(1A): inserted, on 11 March 2003, by section 5 of the Government Superannuation Fund Amendment Act 2003 (2003 No 2).

Section 47(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 47(2)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 47(3): amended, on 1 March 2002, by section 170(1) of the Public Trust Act 2001 (2001 No 100).

Section 47(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 47(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

48 Annual allowances to surviving spouses, partners, or approved dependants in consideration of election to accept reduced retiring allowances

(1)

In this section—

approved dependant, in relation to a contributor, means a person who, on the date of an election made by the contributor under this section, is wholly or partially dependent on the contributor, and who is approved by the Authority for the purposes of that election

partner, in relation to a contributor, means the person who was the contributor’s civil union partner or de facto partner on the date of an election made by the contributor under this section

spouse, in relation to a contributor, means the person who was the contributor’s spouse on the date of an election made by the contributor under this section.

(2)

[Repealed]

(3)

Subject to the provisions of this section, any contributor may, within the time and in the manner prescribed by this section, elect to surrender 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 from the Fund to his spouse, partner, or approved dependant, after his death, of an annual allowance of an amount to be determined by the Authority:

provided that in no case shall an annual allowance be granted to a spouse, partner, or approved dependant pursuant to an election under this section of an amount that, together with any annuity or allowance that the spouse, partner, or approved dependant is otherwise entitled to receive from the Fund by virtue of the relationship to the contributor, would exceed the rate of the reduced retiring allowance payable to the contributor pursuant to the election.

(4)

An election by a contributor to surrender portion of his retiring allowance in accordance with this section may be—

(a)

an absolute election to surrender portion of the retiring allowance:

(b)

a contingent election to surrender portion of the retiring allowance in the event of the contributor surviving the spouse, partner, or approved dependant:

(c)

an absolute election, in accordance with paragraph (a), combined with a contingent election to surrender a further portion of the retiring allowance in the event of the contributor surviving the spouse, partner, or approved dependant.

(5)

(6)

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, and no election under this section shall be considered by the Authority until it has obtained such medical evidence as to the health of the contributor as the Authority may require or as may be prescribed by regulations.

(7)

No retiring allowance or annual 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 and annual allowance that are granted to a contributor and to his spouse or partner or approved dependant 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.

(8)

Any annual allowance granted in accordance with this section to the spouse or partner of a contributor shall be in addition to any annuity or allowance which she would otherwise be entitled to receive from the Fund.

(9)

On the death of a contributor who has made an election under this section, the following provisions shall apply:

(a)

the right of his spouse or partner to receive a refund in respect of his contributions to the Fund shall be deemed to have ceased and determined:

(b)

the right of his personal representatives to receive a refund in respect of his contributions to the Fund shall be deemed to have ceased and determined, except as otherwise provided in paragraph (c):

(c)

on the death of the contributor or on the death of the spouse or partner or approved dependant, whichever is the later, the amount of the contributions of the contributor to the Fund, less any sums which the contributor has received out of the Fund in his lifetime, and less the amount of any annual allowance paid to the spouse or partner or approved dependant under this section, and less any sums which have been paid or may become payable in the future out of the Fund to or on behalf of any child or children of the contributor, shall be paid to the personal representatives of the deceased contributor in trust for the persons entitled thereto under his will or under the statutes relating to the distribution of intestates’ estates, as the case may be.

(10)

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

(11)

An election under this section may be made at any time within the 3 months immediately preceding the retirement of the contributor or may be made after his retirement and before he has accepted the first instalment of a retiring allowance:

(11A)

Despite subsection (11), if the contributor marries or enters into a civil union or a de facto relationship while in receipt of a retiring allowance, he or she may make an election under this section in favour of his or her spouse or partner at any time within 3 months after the date on which he or she marries or enters into the civil union or the de facto relationship.

(12)

Notwithstanding anything in subsection (11), but subject to the provisions of this subsection, any contributor who, by reason of age or length of service, is at any time entitled to retire on a retiring allowance or to give notice of his intention so to retire may, on production to the Authority of satisfactory medical evidence as to his health, make an election under this section at any time before his retirement. No election shall be made under this subsection except with the concurrence of the controlling authority. Any election made under this subsection shall take effect on the retirement of the contributor, who shall not, on his retirement, be required to furnish any further medical evidence as to his health.

(13)

An election made by a contributor under subsection (12) shall not be revocable. In the event of the death of any such contributor before he has become entitled to a retiring allowance, his election shall operate in favour of the spouse or partner or approved dependant as if the contributor had been in receipt of a retiring allowance at the date of his death.

(14)

[Repealed]

Compare: 1957 No 47 s 42; 1955 No 107 s 10

Section 48 heading: amended, on 26 April 2005, by section 7(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(1) approved dependant: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 48(1) partner: inserted, on 26 April 2005, by section 7(2) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(1) spouse: inserted, on 26 April 2005, by section 7(2) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(1) widow: repealed, on 26 April 2005, by section 7(2) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(2): repealed, on 26 April 2005, by section 7(3) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(3): amended, on 26 April 2005, by section 7(4) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 48(3) proviso: amended, on 26 April 2005, by section 7(4) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(4)(b): amended, on 26 April 2005, by section 7(5) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(4)(c): amended, on 26 April 2005, by section 7(5) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 48(6): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 48(7): amended, on 26 April 2005, by section 7(6) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(8): amended, on 26 April 2005, by section 7(6) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(9)(a): amended, on 26 April 2005, by section 7(6) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(9)(c): amended, on 26 April 2005, by section 7(6) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(10): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 48(11) proviso: repealed, on 26 April 2005, by section 7(7) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(11A): inserted, on 26 April 2005, by section 7(8) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(12): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 48(13): amended, on 26 April 2005, by section 7(6) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 48(14): repealed, on 15 October 1959, by section 2(3) of the Estate and Gift Duties Amendment Act 1959 (1959 No 43).

49 Payments to personal representatives

Any money payable out of the Fund under the foregoing provisions to the personal representatives of a deceased contributor may, if no grant of probate or of letters of administration is obtained within 3 months after the death of the contributor, be paid to Public Trust in trust for the persons beneficially entitled thereto.

Compare: 1947 No 57 s 43

Section 49: amended, on 1 March 2002, by section 170(1) of the Public Trust Act 2001 (2001 No 100).

Cook Islands Public Service, Niue Public Service, Tokelau Public Service, and Western Samoan Public Service

Heading: amended, on 9 December 1976, pursuant to section 3(8) of the Tokelau Amendment Act 1976 (1976 No 122).

Heading: amended, on 26 October 1967, pursuant to Part 1 of the Tokelau Amendment Act 1967 (1967 No 38).

Heading: amended, on 1 January 1967, pursuant to section 733 of the Niue Act 1966 (1966 No 38).

50 Provisions as to permanent officers becoming contributors

[Expired]

Section 50: expired, on 22 October 1995, by section 6(2) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

50A Members of Cook Islands Public Service may elect to become contributors under Part 2A

(1)

Any permanent officer of the Cook Islands Public Service who, immediately before 1 January 1987 was a contributor to the Fund under section 50 may, notwithstanding that section, by notice in writing to the Authority at any time before 1 July 1987 or such later date as the Authority may allow, elect to contribute to the Fund under Part 2A.

(2)

Every election under subsection (1) shall take effect on and from 1 January 1987 and the contributions payable by any contributor who makes such an election and the benefits payable in respect of contributions by that contributor shall be calculated accordingly.

(3)

Any person who, on or after 1 January 1987, is required pursuant to section 50 to become a contributor to the Fund shall become a contributor to the Fund under Part 2A.

(4)

Part 2A shall apply in all respects to any person who becomes a contributor to the Fund under this section.

(5)

Notwithstanding any other provision of this section, no person shall be entitled to make an election under subsection (1) after 9 June 1995.

Section 50A: inserted, on 25 December 1986, by section 10 of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 50A(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 50A(4): replaced, on 9 June 1995, by section 7(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 50A(5): inserted, on 9 June 1995, by section 7(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

50B Members of Niue Public Service and Tokelau Public Service may elect to become contributors under Part 2A

(1)

Any permanent officer of the Niue Public Service or the Tokelau Public Service who immediately before 1 August 1990 was a contributor to the Fund under section 50 may, notwithstanding that section, by notice in writing to the Authority at any time before 1 February 1991 or such later date as the Authority may allow, elect to contribute to the Fund under Part 2A.

(2)

Every election under subsection (1) shall take effect on and from 1 August 1990 and the contributions payable by any contributor who makes such an election and the benefits payable in respect of contributions by that contributor shall be calculated accordingly.

(3)

Any person who, on or after 1 August 1990, is required pursuant to section 50 to become a contributor to the Fund shall become a contributor to the Fund under Part 2A.

(4)

Part 2A shall apply in all respects to any person who becomes a contributor to the Fund under this section except that—

(a)

section 61R shall not apply; and

(b)

any such person who is at any time on leave of absence without salary may make an election as if section 88J applied to that person, and that section shall thereupon apply with all necessary modifications.

(5)

Notwithstanding any other provision of this section, no permanent officer of the Niue Public Service shall be entitled to make an election under subsection (1) after 9 June 1995.

(6)

Notwithstanding any other provision of this section, no permanent officer of the Tokelau Public Service shall be entitled to make an election under subsection (1) after 21 October 1995.

Section 50B: inserted, on 1 August 1990, by section 7(1) of the Government Superannuation Fund Amendment Act (No 2) 1990 (1990 No 77).

Section 50B(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 50B(5): inserted, on 9 June 1995, by section 8(2) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 50B(6): inserted, on 9 June 1995, by section 8(2) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

51 Computation of contributory service

(1)

Subject to the provisions of this section, for the purpose of computing the length of contributory service of any employee of the Cook Islands Public Service or the Niue Public Service or the Tokelau Public Service or of the Samoan Public Service, every complete continuous year of service in any of those Services shall be computed as 1 year and a half.

(2)

The foregoing provisions of this section shall not apply with respect to any period served by any such employee on or after 1 April 1931, unless after his having served for not less than 9 years in the Cook Islands Public Service or the Niue Public Service or the Tokelau Public Service or the Samoan Public Service, or partly in one of those Services and partly in 1 or more of the other Services, the Authority directs that this section shall so apply.

(2A)

The foregoing provisions of this section shall not apply to any period served by any contributor as an employee of either the Cook Islands Public Service or the Niue Public Service or the Tokelau Public Service or the Samoan Public Service after 31 March 1960:

provided that this subsection shall not apply to any contributor who is or has been an employee of the Cook Islands Public Service or the Samoan Public Service on or before that date.

(2B)

For the purposes of subsections (1) and (2), the Authority may direct that any period (other than a period of furlough) when the employee has not performed his normal duties in the Cook Islands Public Service or the Niue Public Service or the Tokelau Public Service or the Samoan Public Service be disregarded.

(3)

After the death of a contributor who at the date of his or her retirement or death was an employee of the Cook Islands Public Service or the Niue Public Service or the Tokelau Public Service or of the Samoan Public Service, the total annual amount of any annuity payable under section 45 and any children’s allowances payable under section 47 shall not exceed the amount of the annual salary on the basis of which the contributor was contributing to the Fund at the date of his or her retirement or death. Where necessary, the amount of the widow’s or widower’s annuity and of each allowance shall be reduced by the same proportion so that they do not exceed in the aggregate the maximum amount payable in accordance with this subsection.

(4)

In this section the term Samoan Public Service means,—

(a)

in respect of the period after the termination on 1 January 1962 of the Trusteeship Agreement for the Territory of Western Samoa, the service in any capacity of the Government of Western Samoa or of the Western Samoa Trust Estates Corporation:

(b)

in respect of the period before that termination, the Western Samoan Public Service within the meaning of section 2 of the Samoa Amendment Act 1949, and service in any office in which the holder for the time being of the office was deemed under subsection (8) of section 50 to be a permanent officer of the Western Samoan Public Service.

Compare: 1947 No 57 s 45; 1950 No 94 s 10

Section 51(1): amended, on 9 December 1976, pursuant to section 3(8) of the Tokelau Amendment Act 1976 (1976 No 122).

Section 51(1): amended, on 1 January 1969, by section 16(1)(c) of the Tokelau Amendment Act 1967 (1967 No 38).

Section 51(1): amended, on 1 January 1967, by section 733(4)(d) of the Niue Act 1966 (1966 No 38).

Section 51(1): amended, on 1 January 1967, by section 733(4)(e) of the Niue Act 1966 (1966 No 38).

Section 51(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 51(2): amended, on 9 December 1976, pursuant to section 3(8) of the Tokelau Amendment Act 1976 (1976 No 122).

Section 51(2): amended, on 1 January 1969, by section 16(1)(c) of the Tokelau Amendment Act 1967 (1967 No 38).

Section 51(2): amended, on 1 January 1969, by section 16(1)(d) of the Tokelau Amendment Act 1967 (1967 No 38).

Section 51(2): amended, on 1 January 1967, by section 733(4)(d) of the Niue Act 1966 (1966 No 38).

Section 51(2): amended, on 4 October 1957, by section 4 of the Government Superannuation Fund Amendment Act 1957 (1957 No 16).

Section 51(2A): inserted, on 22 October 1959, by section 15 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 51(2A): amended, on 9 December 1976, pursuant to section 3(8) of the Tokelau Amendment Act 1976 (1976 No 122).

Section 51(2A): amended, on 1 January 1969, by section 16(1)(c) of the Tokelau Amendment Act 1967 (1967 No 38).

Section 51(2A): amended, on 1 January 1967, by section 733(4)(d) of the Niue Act 1966 (1966 No 38).

Section 51(2A): amended, on 1 January 1967, by section 733(4)(g) of the Niue Act 1966 (1966 No 38).

Section 51(2B): inserted, on 22 October 1959, by section 15 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 51(2B): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 51(2B): amended, on 9 December 1976, pursuant to section 3(8) of the Tokelau Amendment Act 1976 (1976 No 122).

Section 51(2B): amended, on 1 January 1969, by section 16(1)(c) of the Tokelau Amendment Act 1967 (1967 No 38).

Section 51(2B): amended, on 1 January 1967, by section 733(4)(d) of the Niue Act 1966 (1966 No 38).

Section 51(3): amended, on 29 March 1985, by section 22(1) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 51(3): amended, on 9 December 1976, pursuant to section 3(8) of the Tokelau Amendment Act 1976 (1976 No 122).

Section 51(3): amended, on 1 January 1969, by section 16(1)(c) of the Tokelau Amendment Act 1967 (1967 No 38).

Section 51(3): amended, on 1 January 1967, by section 733(4)(d) of the Niue Act 1966 (1966 No 38).

Section 51(3): amended, on 14 December 1962, by section 12(3)(b) of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 51(4): inserted, on 1 December 1961, by section 6(2) of the Government Superannuation Fund Amendment Act 1961 (1961 No 111).

51A Computation of refunds for redundant employees of Niue Public Service

Where the cessation of service at any time after 1 June 1991 of any contributor from the Niue Public Service is compulsory for any reason other than misconduct, section 42 shall apply and be read as if it entitled the contributor to receive a refund of an amount which is the sum of—

(a)

the total amount of the contributor’s contributions to the Fund (less any sums already received by the contributor from the Fund); and

(b)

the total amount paid to the Fund in respect of that contributor by the Niue Government under section 95(2); and

(c)

a sum by way of interest on both of the total amounts referred to in paragraphs (a) and (b), computed in the same manner as provided for in section 42(3).

Section 51A: inserted, on 1 July 1992, by section 7 of the Government Superannuation Fund Amendment Act (No 2) 1992 (1992 No 61).

Education service

52 Contributors entitled to pensions from university

(1)

Where any contributor, on retirement from the service of any university in New Zealand or of any university college of agriculture, is entitled to receive a pension or annual allowance under an agreement with the university or university college of agriculture, and is also entitled to a retiring allowance under this Part, he shall not receive both the pension or allowance and the retiring allowance, but the retiring allowance under this Act shall be paid to him and he shall also be entitled to receive so much of the pension or allowance under the agreement as, together with the retiring allowance under this Act, will make up a total sum equal to the pension or allowance that would have been payable to him under the agreement.

(2)

Where any such agreement is still in force the university or university college of agriculture may, for and on behalf of the contributor and notwithstanding anything in any Act, pay his contributions to the Fund out of its ordinary revenue.

Section 52: replaced, on 22 October 1959, by section 16 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 52(1): amended, on 1 November 1976, by section 36(1) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 52(1): amended, on 1 January 1962, pursuant to section 59(2) of the Universities Act 1961 (1961 No 54).

Section 52(2): amended, on 1 January 1962, pursuant to section 59(2) of the Universities Act 1961 (1961 No 54).

52A University contributors entering approved external employment

(1)

In this section the term approved external employment means employment by a university of a country within the Commonwealth (other than New Zealand), or employment by an organisation constituted in a country within the Commonwealth (other than New Zealand), being an organisation engaged in research or education services and approved by the controlling authority; and includes such period or periods of travelling time as the controlling authority may approve.

(2)

Where any contributor who is in the education service under any university or university college of agriculture, and who has been a contributor for a period of not less than 5 years, retires from that service and enters approved external employment, he may, with the approval of the controlling authority, elect in writing—

(a)

to continue to contribute to the Fund on the basis set out in subsection (5) after his retirement for a period not exceeding 5 years so long as he remains in approved external employment:

(b)

to postpone, for such period or periods while he remains in approved external employment as the controlling authority approves, the acceptance by him of a refund of the contributions made by him to the Fund.

(3)

Except with the approval of the Authority,—

(a)

every initial election under subsection (2) in respect of any period shall be delivered to the Authority before the retirement of the contributor; and

(b)

every subsequent election under subsection (2) which is made by a contributor who has continued to contribute to the Fund in respect of any period of approved external employment shall be delivered to the Authority before the contributor ceases to contribute to the Fund.

(4)

The period during which any person continues to contribute to the Fund under this section shall be deemed for the purpose of this Act to be contributory service; and he shall be deemed to receive during that period the salary on the basis of which he was contributing immediately before his retirement.

(5)

In respect of his contributory service during the last-mentioned period, 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)

(6)

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

(7)

Where any contributor re-enters the education service immediately following the termination of any period of approved external employment,—

(a)

if he continued to contribute to the Fund during that period, he may continue to contribute to the Fund upon his re-entry into the education service:

(b)

if an election by him to postpone the acceptance of a refund of the contributions made by him to the Fund continued until the end of that period, that election shall be deemed to extend for a further period of 5 years after the date of his re-entry into the education service:

provided that the contributor may, with the approval of the controlling authority, at any time during that further period, elect in writing to resume contributing to the Fund as from the date of the election or some subsequent date within that further period.

(8)

Any period of postponement approved by the controlling authority under subsection (2), and any extension of that period under subsection (7), may be at any time terminated by the contributor by notice in writing addressed to the Authority, and shall terminate in any case where the contributor ceases to be in approved external employment or in the education service. Every such period, and every extension of any such period, during which the contributor is not actually contributing to the Fund, is hereafter in this section referred to as a period of postponement.

(9)

An election may be made under this section after any second or subsequent retirement from, or re-entry to, the education service, whether or not the period to which the elections relate in the aggregate exceeds 5 years.

(10)

If on the termination of any period of postponement the contributor, before he has accepted a retiring allowance or a refund of his contributions, recommences to contribute to the Fund, the period of his contributory service before the commencement of that period of postponement shall be deemed, for the purpose of determining his percentage rate of contribution for the second or subsequent period under section 29, immediately to precede the period of his contributory service after that recommencement and to form part thereof.

(11)

The contributor shall be deemed to continue to be a contributor to the Fund during any period of postponement:

provided that no contributions shall be payable by the contributor to the Fund, and no payments shall be made to the contributor for his own benefit out of the Fund in respect of any period of postponement or any part thereof, and no part of any such period shall be regarded as part of the period of his contributory service:

provided also that the provisions of section 36 shall not apply during any period of postponement.

(12)

Any contributor to whom section 35 becomes applicable during any period of postponement, or while he is contributing to the Fund under paragraph (a) of subsection (2), shall be entitled to receive from the Fund an annual retiring allowance computed in terms of that section as if he had retired from the Government service on the first date when that section became applicable to him; and he shall not be entitled to continue to contribute to the Fund after that date.

(13)

Where any contributor dies during a period of postponement or while the contributor is contributing to the Fund under paragraph (a) of subsection (2), the provisions of sections 45 and 47 shall apply as if the contributor would have become entitled to a retiring allowance if he had retired on the date of his death on the ground of being medically unfit for further duty.

(14)

Where any contributor retires, for whatever reason, from approved external employment before section 35 becomes applicable to him, whether or not he is contributing to the Fund under paragraph (a) of subsection (2), if he does not immediately re-enter the education service, section 42 shall apply as if he had retired from the Government service, and the provisions of section 36 shall not apply in any such case.

Section 52A: inserted, on 22 October 1959, by section 17 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 52A(2): amended, on 1 January 1962, by section 59(1) of the Universities Act 1961 (1961 No 54).

Section 52A(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 52A(3)(a): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 52A(3)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 52A(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 52A(5)(b): amended, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).

Section 52A(6): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 52A(8): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 52A(13): amended, on 29 March 1985, by section 22(1) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

52B Contributors to Federated Superannuation Scheme for Universities

(1)

Where any person becomes employed in the education service by any university or university college of agriculture and an unencumbered policy under or formerly under the Federated Superannuation Scheme for Universities or any other superannuation scheme for the time being approved by the Governor-General by Order in Council for the purposes of this section is held on his behalf by a university or an organisation approved by the controlling authority, the Minister of Finance is hereby authorised, in respect of a period not exceeding 5 years from the date of the commencement of that employment during which the person pays his own contributions for the keeping up of the policy, to pay during each financial year out of a Crown Bank Account, without further appropriation than this section, to the university or university college of agriculture or to the Secretary to that scheme or to such person as the Minister of Education approves, as the case may be, such amount as he considers is required to pay in that year any employer’s subsidy in respect of the unencumbered policy. Any such payment may be so made whether or not any employer’s subsidy in respect of the policy or person has been paid in respect of any prior period, and whether or not the periods in the aggregate exceed 5 years.

(2)

No person shall be entitled to elect to become a contributor or to contribute to the Fund in respect of any period in respect of which the employer’s subsidy under the superannuation scheme has been paid from a Crown Bank Account, but any such period shall rank as contributory service if he has been or becomes a contributor to the Fund—

(a)

for the purposes of determining the person’s rate of contribution to the Fund; and

(b)

in determining any reduction of a retiring allowance relating to a previous period of contributory service that has been surrendered under section 91.

(3)

Notwithstanding anything in subsection (11) of section 52A, any period of approved external employment within the meaning of subsection (1) of that section in respect of which a contributor in the education service under a university or university college of agriculture in New Zealand has contributed for a policy under the superannuation scheme shall rank as contributory service for the purpose of determining whether or not the person is entitled to receive a retiring allowance if the said policy was unencumbered at the date of its maturity or at the date of the contributor’s last retirement from the education service, whichever date is the earlier.

(4)

The Governor-General may from time to time, by Order in Council,—

(a)

approve for the purposes of this section any scheme established to provide superannuation for employees of a university of a country within the Commonwealth (other than New Zealand), or of an organisation constituted in a country within the Commonwealth (other than New Zealand) being an organisation engaged in research or educational service:

(b)

declare that this section shall apply to a teacher or group of teachers in the education service as if the teacher or group of teachers was employed by a university in New Zealand.

(5)

An order under subsection (4) is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

See secondary legislation made under this Act (if published on this website)

Legislation Act 2019 requirements for secondary legislation made under this section
Publication	PCO must publish it on the legislation website and notify it in the Gazette	LA19 s 69(1)(c)
Presentation	The Minister must present it to the House of Representatives, unless it relates exclusively to an individual (in which case a transitional exemption applies under Schedule 1 of the Legislation Act 2019)	LA19 s 114, Sch 1 cl 32(1)(a)
Disallowance	It may be disallowed by the House of Representatives	LA19 ss 115, 116
This note is not part of the Act.

Section 52B: inserted, on 22 October 1959, by section 17 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 52B(1): amended, on 25 January 2005, pursuant to section 83(7) of the Public Finance Act 1989 (1989 No 44).

Section 52B(1): amended, on 1 January 1962, by section 59(1) of the Universities Act 1961 (1961 No 54).

Section 52B(1): amended, on 1 January 1962, pursuant to section 59(2) of the Universities Act 1961 (1961 No 54).

Section 52B(1): amended, on 25 October 1960, by section 3(1)(a) of the Government Superannuation Fund Amendment Act 1960 (1960 No 90).

Section 52B(2): amended, on 25 January 2005, pursuant to section 83(7) of the Public Finance Act 1989 (1989 No 44).

Section 52B(2): amended, on 25 October 1960, by section 3(1)(b) of the Government Superannuation Fund Amendment Act 1960 (1960 No 90).

Section 52B(2)(a): replaced, on 29 March 1985, by section 12(1) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 52B(2)(b): replaced, on 29 March 1985, by section 12(1) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 52B(3): amended, on 29 March 1985, by section 12(2) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 52B(3): amended, on 1 January 1962, pursuant to section 59(2) of the Universities Act 1961 (1961 No 54).

Section 52B(3): amended, on 25 October 1960, by section 3(1)(b) of the Government Superannuation Fund Amendment Act 1960 (1960 No 90).

Section 52B(4): inserted, on 25 October 1960, by section 3(2) of the Government Superannuation Fund Amendment Act 1960 (1960 No 90).

Section 52B(4)(b): amended, on 1 November 1976, by section 36(1) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 52B(5): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

53 Teachers in endowed colleges or schools

Subject to the consent of the Authority in each case, service as a teacher in any endowed college or school (whether before or after the commencement of this Act) shall for the purposes of this Part be deemed to be employment in the education service in the case of every person who immediately before the date of his appointment as such teacher was a contributor to the Fund or to any superannuation fund abolished by the Superannuation Act 1947.

Compare: 1947 No 57 s 50

Section 53: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

54 Teachers and education administrators serving in Pacific area

(1)

Subject to the consent of the Authority in each case, service (whether before or after the passing of this section) as a teacher or an education administrator in any country or territory within the area of the Pacific, being a country or territory for which the New Zealand Government undertakes to recruit teachers or education administrators, shall, for the purposes of this Part, be deemed to be employment in the education service in the case of every person who, immediately before the date on which his service there commenced, was a contributor to the Fund or to any superannuation fund abolished by the Superannuation Act 1947.

(2)

For the purposes of this section the term education administrator means an officer responsible for the planning or the control of an education service.

Section 54: replaced, on 24 November 1967, by section 6(1) of the Government Superannuation Fund Amendment Act 1967 (1967 No 141).

Section 54(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Employees of service organisations

55 Employees of service organisations

Subject to the consent of the Authority in each case, service as a full-time employee of any service organisation (whether before or after the commencement of this Act) shall for the purposes of this Part be deemed to be employment in the appropriate department of the Government service in the case of every person who immediately before the date of his appointment as such employee was a contributor to the Fund or to any superannuation fund abolished by the Superannuation Act 1947.

Compare: 1947 No 57 s 52

Section 55: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Allowances

56 Allowances may be declared to be salary

[Repealed]

Section 56: repealed, on 29 March 1985, by section 22(3) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

57 Refund of contributions on allowances no longer included in salary

[Repealed]

Section 57: repealed, on 29 March 1985, by section 22(3) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

58 Value of benefits for house, board, or lodging may be added to salary

(1)

[Repealed]

(2)

Where, in respect of any period after the commencement of this Act, any contributor enjoys, whether free of charge or otherwise, a concession or benefit in respect of his employment by way of board or lodging for himself or his family, or by the use of a house, or by way of an allowance instead of being so provided with board or lodging or the use of a house, the contributor may, with the approval of the Authority and upon or subject to such conditions as the Authority may impose, elect to contribute in respect of the value of that concession or benefit (as determined by the Authority) as if it were part of his salary:

provided that this subsection shall not apply with respect to a lodging allowance paid to any contributor by reason of his being stationed away from his home:

provided also that every contributor who on 31 March 1957 was contributing in respect of the value of any concession or benefit under section 55 of the Superannuation Act 1947 shall be deemed to have made an election under this subsection to contribute in respect of the value of that concession or benefit.

(3)

Every decision of the Authority under this section shall be final and conclusive.

(4)

Where an election is made under this section, the Authority may direct that arrears of contributions in respect of any period during which the concession or benefit has been enjoyed by the contributor (whether before or after the commencement of this Act) shall be paid by him, together with compound interest thereon computed with yearly rests at such rate as the Authority determines, within such time and in such manner as the Authority may in any case allow.

(5)

So long as any person who makes an election under this section continues to be a contributor to the Fund and to enjoy the concession or benefit he shall not be permitted to discontinue his contributions in respect of the concession or benefit.

(6)

Section 89C shall not apply with respect to any concession or benefit under this section or under section 55 of the Superannuation Act 1947.

Compare: 1947 No 57 s 55; 1948 No 79 s 13; 1950 No 94 s 12

Section 58(1): repealed, on 1 October 1995, by section 9(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 58(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 58(2): amended, on 1 October 1995, by section 9(2) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 58(2): amended, on 1 October 1995, by section 9(3) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 58(2) second proviso: inserted, on 22 October 1959, by section 18 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 58(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 58(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 58(6): amended, on 29 March 1985, by section 22(1) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Miscellaneous provisions

59 Computation of salaries of overseas representatives and their officers

Where any head of mission or head of post within the meaning of the Foreign Affairs Act 1988, or any person assigned or reassigned under section 6 of that Act to service overseas, is a contributor to the Fund, his or her salary for the purposes of this Part in respect of any period shall be deemed to be such part of his or her total remuneration (including any allowances and the value of any benefits) as is determined from time to time by the Authority.

Section 59: replaced, on 1 October 1995, by section 10 of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 59: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

60 Contributions to Fund may be applied in restitution of public money misappropriated by contributor

(1)

Where any contributor to the Fund has, whether before or after the commencement of this Act, been convicted in New Zealand or elsewhere on a charge of theft or misappropriation of any public money or public stores, the Minister of Finance may, by writing under his hand, direct that any money standing to the credit of the contributor in the Fund shall from time to time be applied in whole or in part towards the maintenance of the spouse or partner and children of the contributor or towards the maintenance of any other person for whose benefit a maintenance order under the Family Proceedings Act 1980 could be made against the contributor.

(2)

If the Minister is satisfied that any such money is not required for any of the aforesaid purposes, he may direct that it be applied in whole or in part in restitution of the amount or value of the money or stores misappropriated or stolen.

(3)

Every direction under this section shall be given effect to, notwithstanding anything to the contrary in section 92.

Compare: 1947 No 57 s 57

Section 60(1): amended, on 26 April 2005, by section 8 of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 60(1): amended, on 1 October 1981, pursuant to section 189(3) of the Family Proceedings Act 1980 (1980 No 94).

60A Reactivation of contributory service

(1)

If at any time after 31 March 1975 and while any contributor is living and under the age of 50 years he ceases to be eligible to contribute to the Fund in accordance with the provisions of this Act before he becomes entitled to a retiring allowance, he may (in addition to any other course available to him) elect to leave all his contributions in the Fund on a contingent basis.

(2)

Where a contributor so elects, he may, at any time thereafter, elect to uplift the amount so left by him in the Fund.

(3)

In any case where a contributor has ceased to be eligible to contribute to the Fund and has left his contributions in the Fund,—

(a)

if at the time when he attains the age of 50 years or at the sooner expiration of the period of 15 years from the time when he ceased to be a contributor to the Fund or of such shorter period as the Authority may determine he has not again become a contributor to the Fund, the amount so left by him in the Fund shall be refunded to him:

(b)

if he again becomes a contributor to the Fund while he is under the age of 50 years and before the expiration of the said 15 years or the said shorter period, his contributions shall not be refunded to him, and his previous period of contributory service shall be reactivated and count as continuous contributory service for the purpose of calculating benefits under this Act, but shall be discounted in the following manner:

(i)

a discount of 1.25% for each complete year of the period of his ineligibility for which he has a corresponding period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any fraction of a year of ineligibility for which he has a corresponding period of such contributory service:

(ii)

a discount of 2.25% for each complete year of the period of his ineligibility that is in excess of his period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any fraction of a year of ineligibility for which he has no corresponding period of such contributory service.

(4)

Any such period of discounted contributory service shall be deemed to precede immediately the date on which the person again became a contributor to the Fund; and the contributor’s rate of contributions to the Fund after he again becomes a contributor thereto shall be determined according to his age at the date when his period of discounted contributory service is deemed to commence.

(5)

Notwithstanding anything expressed or implied in the foregoing provisions of this section,—

(a)

during any period when contributions of any former contributor are held in the Fund pursuant to the exercise of the option conferred by subsection (1) and while the former contributor is not eligible to contribute to the Fund, there shall be no liability for payment from the Fund of any allowance or annuity whatsoever in respect of those contributions:

(b)

if during any such period the former contributor becomes medically unfit for further duty or dies, the amount left by him in the Fund shall be refunded to him or to his legal personal representative.

(6)

A contributor shall not be entitled to elect pursuant to any of the provisions of sections 23 and 24 to contribute to the Fund in respect of any period that is for the time being excluded in accordance with the provisions of this section.

Section 60A: inserted (with effect on 1 April 1975), on 1 November 1976, by section 10 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 60A(3)(a): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 60A(3)(a): amended, on 1 April 1991, by section 80 of the National Provident Fund Restructuring Act 1990 (1990 No 126).

Section 60A(3)(b)(i): amended, on 9 June 1995, by section 19(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 60A(3)(b)(ii): amended, on 9 June 1995, by section 19(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

61 Power to postpone superannuation rights of members of Parliament

(1)

Where any contributor to the Fund or to any superannuation fund abolished by the Superannuation Act 1947 has retired from the Government service for the purpose of becoming a candidate for a seat in the House of Representatives or by reason of the fact that he has become a member of Parliament he may elect to postpone the acceptance by him of a refund of the contributions made by him to the Fund or the other benefits to which he may be entitled from the Fund and the making of any election which he may be entitled to make in respect of those benefits.

(2)

This section shall apply whether the contributor retired before or after the commencement of this Act, or before or after he is entitled to a retiring allowance, and whether his retirement was voluntary or pursuant to any Act or otherwise.

(3)

The period of postponement shall expire not later than 13 months after the contributor ceases to be a member of Parliament or (in the case of an unsuccessful candidate at any election who was not a member at the time of the election) shall expire not later than 3 months after the date of the election. The period may be at any time terminated by the contributor by notice in writing addressed to the Authority. The period shall be deemed to commence from the date of the contributor’s retirement and is in this section referred to as the period of postponement.

(4)

If the contributor is during the period of postponement appointed (whether permanently or temporarily) to the Government service and, during or after the period of postponement but before he has accepted a retiring allowance or a refund of his contributions, becomes a contributor to the Fund as from the date of that appointment, the period of his contributory service after that appointment shall for the purposes of this Part be deemed to be continuous with the period of his contributory service before his retirement.

(5)

The contributor shall be deemed to continue to be a contributor to the Fund during the period of postponement:

provided that no contributions shall be payable by the contributor to the Fund, and no payments shall be made to the contributor for his own benefit out of the Fund, in respect of the period of postponement or any part thereof, and no part of that period shall be regarded as part of the period of his contributory service.

(6)

Notwithstanding the provisions of subsections (4) and (5), where the contributor has resumed employment in the Government service, he may, with the consent of the Authority, elect to contribute to the Fund in respect of the period during which he was a member of Parliament; and if he does so that period shall be regarded as part of his contributory service.

(7)

Where any contributor ceases to be a member of Parliament during the period of postponement, and at the time when he ceases to be a member of Parliament or thereafter during the period of postponement he is or becomes medically unfit for further duty within the meaning of subsection (4) of section 36, he shall be entitled to receive from the Fund an annual retiring allowance computed as provided in section 35.

(8)

The provisions of subsections (2), (2A), (3), and (5) of section 36 shall apply as if any retiring allowance payable under this section were payable under the said section 36.

(9)

Where any contributor dies during the period of postponement, the provisions of sections 45 and 47 shall apply as if the contributor’s death had occurred immediately before his retirement.

Compare: 1947 No 57 s 58

Section 61(1): amended, on 25 October 1960, by section 2(1)(a) of the Government Superannuation Fund Amendment Act 1960 (1960 No 90).

Section 61(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61(3): amended, on 25 October 1960, by section 2(1)(b) of the Government Superannuation Fund Amendment Act 1960 (1960 No 90).

Section 61(3): amended, on 25 October 1960, by section 2(1)(c) of the Government Superannuation Fund Amendment Act 1960 (1960 No 90).

Section 61(3): amended, on 25 October 1960, by section 2(1)(d) of the Government Superannuation Fund Amendment Act 1960 (1960 No 90).

Section 61(6): inserted, on 22 October 1959, by section 19 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 61(6): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61(7): inserted, on 25 October 1960, by section 2(2) of the Government Superannuation Fund Amendment Act 1960 (1960 No 90).

Section 61(8): inserted, on 25 October 1960, by section 2(2) of the Government Superannuation Fund Amendment Act 1960 (1960 No 90).

Section 61(9): inserted, on 25 October 1960, by section 2(2) of the Government Superannuation Fund Amendment Act 1960 (1960 No 90).

Section 61(9): amended, on 29 March 1985, by section 22(1) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Part 2A New Government service superannuation scheme

Part 2A: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Eligibility and contributions

Heading: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

61A Election to become contributor under this Part

(1)

Subject to this section, any person who is employed in the Government service, and is not for the time being a contributor to the Fund or required to contribute under any other Part of this Act, may elect to become a contributor to the Fund under this Part.

(1A)

No person shall be entitled to make any election under subsection (1) after 30 June 1992.

(1B)

[Repealed]

(2)

Subject to subsection (3), every election under subsection (1) shall take effect from—

(a)

the date of the election; or

(b)

the commencement of, or any date during, the contributor’s period of continuous Government service immediately preceding the date of the election—

at the option of the contributor.

(3)

No election under subsection (1) shall have effect in respect of any period of Government service before 1 May 1985.

(4)

Except with the consent of the Authority, and subject to such conditions as it thinks fit, no election may be made under subsection (1) by any person—

(a)

who is not a permanent full-time employee in the Government service; or

(b)

in respect of any period during which the contributor was not a permanent full-time employee in the Government service; or

(c)

whose permanent full-time employment in the Government service commences before the contributor attains the age of 50 years and who has not made the election under subsection (1) in respect of that service before the contributor attains that age or within 6 months after the commencement of that service, whichever is the later; or

(d)

whose permanent full-time employment in the Government service commences after the contributor attains the age of 50 years, unless the election under subsection (1) in respect of that service is made within 6 months after the commencement of that service; or

(e)

who has previously made more than 1 election under section 61R(1); or

(f)

who has ceased to be a contributor to the Fund by virtue of section 92G(1).

Section 61A: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61A(1A): inserted, on 30 June 1991, by section 2(1) of the Government Superannuation Fund Amendment Act (No 2) 1991 (1991 No 59).

Section 61A(1B): repealed, on 1 October 1995, by section 30 of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 61A(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

61AA Special provisions in relation to elections made after 30 June 1992

(1)

Nothing in section 61A(1A) limits the provisions of section 61E(4).

(2)

Nothing in section 61A(1A) prevents any person who is employed in the Government service on or after 1 July 1992 from again electing to become a contributor to the Fund under this Part if—

(a)

that person was a contributor to the Fund under this Part in respect of a period of Government service that took place before 1 July 1992; and

(b)

that person’s contributions under this Part in respect of his or her previous period of Government service have remained, as a result of an election made by that person under section 61R(1)(c), in the Fund throughout the period between the date on which that person’s election under section 61R(1)(c) took effect and the date on which that person again elects to become a contributor to the Fund under Part 2A.

(3)

Nothing in section 61A(1A) prevents any person who resumes employment in the Government service on or after 1 July 1992 from again electing to become a contributor to the Fund under this Part if—

(a)

that person was a contributor to the Fund under this Part in respect of a period of Government service that took place before 1 July 1992; and

(b)

Section 61AA: inserted, on 1 July 1992, by section 8 of the Government Superannuation Fund Amendment Act (No 2) 1992 (1992 No 61).

61B Rate of contribution

(1)

The contribution to be made by a contributor who has made an election under section 61A(1) shall be 6.5% of the contributor’s salary, and shall be deducted from the salary and paid to the Fund as the salary becomes payable from time to time.

(2)

[Repealed]

Section 61B: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61B(1): amended, on 1 July 2004, by section 3(a) of the Government Superannuation Fund Amendment Act (No 2) 2003 (2003 No 75).

Section 61B(2): repealed, on 1 July 2004, by section 3(b) of the Government Superannuation Fund Amendment Act (No 2) 2003 (2003 No 75).

61C Contributor may elect to contribute in respect of prior service

(1)

Subject to subsection (2), where any contributor under this Part has service in the Government service that is not at present included in his contributory service, the contributor may elect to contribute to the Fund under this Part in respect of that service.

(2)

Except with the consent of the Authority, and subject to such conditions as it thinks fit, including payment of contributions at such rate or rates as may be determined by the Authority, no election may be made under subsection (1) by any person—

(a)

who is not a permanent full-time employee in the Government service; or

(b)

in respect of any period during which the contributor was not a permanent full-time employee in the Government service; or

(c)

who has attained the age of 50 years.

(3)

Where any contributor under this Part was, at the time of becoming a contributor under this Part, a contributor under section 30, the contributor may elect to contribute in respect of the service to which that section applies at the standard rate of contribution within the meaning of that section and, where such an election is made, paragraphs (a) and (b) of section 30(6) shall apply in respect of the contributor and his contributions.

(4)

Without limiting the power of the Authority to require greater contributions in any case to which subsection (2) applies, where a contributor makes an election to contribute under this section, the contributor shall pay contributions in respect of the period to which the election relates at the appropriate rate under this Part—

(a)

on the salary received by the contributor in respect of that period; or

(b)

as if the contributor received salary in respect of that period at the rate of salary payable to the contributor at the date of the election—

whichever is the greater.

Section 61C: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61C(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61C(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

61D Continuity of service for the purposes of this Part

Where the Government service of any person has been interrupted it shall, for the purposes of this Part, to the extent that the Authority so determines, and subject to such conditions including payment of contributions at such rate or rates as it thinks fit, be deemed not to be interrupted.

Section 61D: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61D: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Application of this Part to contributors under Part 2

Heading: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

61E Contributors under Part 2 may become contributors under this Part

(1)

Any person who, immediately before 1 May 1985, is a contributor under Part 2 and is not required to remain a contributor under that Part may elect to contribute to the Fund under this Part.

(2)

Any person who immediately before 1 May 1985 is a contributor under Part 2 may, at any time before 1 November 1985, notify the Authority that the contributor elects that this Part shall not apply to the contributor, and that Part 2 shall continue to apply in respect of the contributor.

(3)

Any person who, immediately before 1 May 1985, is a contributor under Part 2 and has not made an election under subsection (1) or subsection (2) before 1 November 1985, shall, if the person remains a contributor under Part 2 on that date, be deemed to have elected to contribute to the Fund under this Part.

(4)

The Authority may, in any case or class of cases,—

(a)

allow any person to make an election under subsection (2) at any time after 1 November 1985, notwithstanding that the person has or is deemed to have elected to contribute to the Fund under this Part; and every such person shall pay to the Fund, within such period as the Authority may determine, the difference (if any) between the person’s contributions under this Part and the contributions the person would have been liable to pay if the person had remained a contributor under Part 2:

(aa)

allow any person who has made an election under subsection (2) to revoke that election and make an election under subsection (1):

(b)

determine that subsections (1) and (2) shall apply to persons who are contributors to the Fund under Part 2 but were not paying contributions under that Part immediately before 1 May 1985, and determine the period within which any such person may make any election under those subsections.

(5)

Every election made under subsection (1) or deemed to have been made under subsection (3) shall take effect on and from 1 May 1985, and the contributions payable by the contributors who make or are deemed to have made such elections and the benefits payable in respect of contributions by such contributors shall be calculated accordingly.

(5A)

Subsection (5) is subject, in the case of persons to whom section 30 (variable percentage scheme) applies, to section 30(5) and (6) and section 61P.

(6)

Where any contributor has at any time made an election of postponement under section 61(1), and the period of postponement has not expired or been terminated, the contributor may elect to become a contributor under this Part at any time during the period of postponement, and shall thereupon be deemed to be a contributor under this Part.

(7)

Where any contributor has made an election under subsection (6),—

(a)

the contributor shall not be liable or entitled to pay any contributions under this Part until the contributor again becomes employed in the Government service; and

(b)

any period for which contributions are not payable by virtue of paragraph (a) shall not constitute contributory service for the purposes of this Act.

Section 61E: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61E(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61E(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61E(4)(a): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61E(4)(aa): inserted, on 25 December 1986, by section 11 of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 61E(5A): inserted, on 2 October 2001, by section 12 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

61F Rate of contributions by former contributors under Part 2

(1)

The contribution to be made by a contributor under this Part who made, or is deemed to have made, an election under section 61E to contribute to the Fund under this Part is 6.5% of the contributor’s salary.

(2)

For the purposes of this section, where any contributor who makes or is deemed to have made an election under section 61E to contribute to the Fund under this Part was, by virtue of section 27 or section 61, not contributing to the Fund immediately before 1 May 1985, the provision of section 29(1)(a) under which the contributor last contributed shall be deemed to be the provision under which the contributor was contributing immediately before that date.

(3)

For the purposes of this section, where any contributor who makes or is deemed to have made an election under section 61E to contribute to the Fund under this Part—

(a)

elected before 1 May 1985 under section 60A to leave all the contributor’s contributions in the Fund on a contingent basis; and

(b)

becomes a contributor to the Fund again before uplifting those contributions under that section,—

the provision of section 29(1)(a) under which the contributor would have contributed had the contributor been entitled to elect to contribute under Part 2 shall be determined by the operation of section 60A(4), and the contributor shall be deemed to be contributing under that provision immediately before 1 May 1985.

Section 61F: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61F(1): replaced, on 1 July 2004, by section 4 of the Government Superannuation Fund Amendment Act (No 2) 2003 (2003 No 75).

61G Contribution rates where contributor under Part 2 was also contributing in respect of previous service

[Repealed]

Section 61G: repealed, on 1 July 2004, by section 5 of the Government Superannuation Fund Amendment Act (No 2) 2003 (2003 No 75).

61H Effect of contributions in respect of period before person becomes contributor

[Repealed]

Section 61H: repealed, on 1 July 2004, by section 5 of the Government Superannuation Fund Amendment Act (No 2) 2003 (2003 No 75).

Benefits and withdrawal rights

Heading: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

61I Entitlement to retiring allowance

(1)

Every contributor to whom this section applies who ceases to be employed in the Government service shall, subject to this Part, thereafter be entitled to receive an annual retiring allowance calculated under section 61L.

(2)

This section applies to all contributors under this Part who have attained the age of 60 years.

(3)

This section also applies to all contributors under this Part—

(a)

who have made an election under section 61S(1)(d) to receive a retiring allowance; or

(b)

who have made an initial election under section 61S(1)(d) and who die before making the further election provided for in that paragraph or before the date specified in that further election.

(4)

This section also applies to all contributors under this Part—

(a)

who have attained the age of 50 years; and

(b)

who have completed not less than 10 years’ contributory service; and

(c)

who have agreed in writing that this section should apply to them; and

(d)

whose controlling authority has agreed in writing that this section should apply to them.

Section 61I: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

61J Retiring allowance of contributor who has been contributing since before 1946

(1)

Every contributor to whom this section applies shall be entitled to receive an annual retiring allowance calculated under section 61L(1) as if the contributor had attained the age of 60 years on the date on which the contributor ceased Government service.

(2)

This section applies to all contributors under this Part who have been employed in the Government service continuously from a date before 1 January 1946, or whose period of contributory service commenced before 1 January 1946 and is of not less than 40 years’ duration.

Section 61J: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

61K Retiring allowance where contributor medically unfit

(1)

Every contributor who, before becoming entitled under section 61I(2) to receive a retiring allowance, ceases Government service with the consent of the controlling authority on the ground of medical unfitness for further duty shall, subject to this Part, thereafter be entitled to receive an annual retiring allowance calculated under section 61L(1).

(2)

The Authority may from time to time suspend, reduce, or cancel any retiring allowance payable under this section to any contributor who has not attained the age of 60 years if—

(a)

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

(b)

the contributor has ceased to be medically unfit for further duty, and fails to accept any employment offered by a controlling authority that is considered by the Authority to be suitable and reasonable for the contributor; or

(c)

the Authority is satisfied that the degree of disability of the contributor is not sufficient to justify the payment of part or all of the allowance; 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 the contributor is alive or dead.

(3)

Any suspension, reduction, or cancellation of a retiring allowance under subsection (2) shall cease when the contributor attains the age of 60 years.

(4)

For the purposes of this section, a contributor shall be considered to be medically unfit for 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 physical or mental disability, the contributor is and is likely to remain substantially unable to perform any duties which the controlling authority and the Authority consider are suitable and reasonable for the contributor.

(5)

Any decision of the Authority under subsection (2) to suspend, reduce, or cancel a retiring allowance shall be disregarded for the purposes of sections 61N, 61O, and 61Q.

(6)

This section shall apply to all persons who have elected that section 61R(1)(c) shall apply in respect of them and their contributions as if they were contributors.

Section 61K: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61K(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61K(2)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61K(2)(c): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61K(2)(d): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61K(2)(e): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61K(4): amended, on 18 September 2004, by section 175(1) of the Health Practitioners Competence Assurance Act 2003 (2003 No 48).

Section 61K(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61K(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61K(6): amended, on 1 July 1991, by section 9(3) of the Government Superannuation Fund Amendment Act (No 2) 1990 (1990 No 77).

61L Computation of retiring allowance

(1)

The retiring allowance of every contributor to the Fund who is entitled under section 61I, section 61J, or section 61K to receive a retiring allowance shall be the pension percentage of the contributor’s final average earnings.

(1A)

For the purposes of subsection (1),—

appropriate percentage means 1.5%—

(a)

plus 0.002% in respect of every month or part of a month before the retirement during which the contributor is over the age of 60 years but under the age of 65 years; or

(b)

less, in the case of a retiring allowance to which the contributor is entitled under subsection (3) or subsection (4) of section 61I,—

(i)

0.004% in respect of every month or part of a month after the date of retirement during which the contributor is of or over the age of 55 years but under the age of 60 years; and

(ii)

0.002% in respect of every month or part of a month after the date of retirement during which the contributor is under the age of 55 years

pension percentage means the percentage calculated in accordance with the following formula:

P × (0.7 + (0.014 × t))

where—

P: is the appropriate percentage multiplied by the number of years (including fractions of a year) of contributory service:
t: is the number, if any, of years (including fractions of a year) by which the date on which the retiring allowance commences to be payable precedes 1 October 1999.

(2)

[Repealed]

(3)

Where a contributor’s contributory service includes employment otherwise than on a full-time basis the length of the contributory service shall, for the purposes of this section, be reduced to the extent that the Authority considers appropriate in the circumstances.

(4)

A contributor who is entitled under section 61I(4) to receive a retiring allowance may elect to increase the amount of that retiring allowance to the amount that would have been payable if the contributor had retired at an age stated in the election and not exceeding 65 years subject to—

(a)

the contributor making the election before attaining the age of 60; and

(b)

the contributor complying with any terms and conditions set by the Authority, including making any payments into the Fund that the Authority thinks fit to impose for the purpose of funding the increased benefit which will result from the election; and

(c)

the maximum amount of the retiring allowance being the amount calculated under subsection (1) as if the contributor had retired at the age stated in the election.

(5)

[Repealed]

(6)

For the purposes of this section—

earnings means the salary on which a contributor paid contributions to the Fund, whether or not the contributor actually receives that salary and, in the case of a contributor whose contributory service has not been on a full-time basis at any time, shall include the earnings on which the contributor would have paid contributions if the contributory service had been on a full-time basis

final average earnings means—

(a)

the final average earnings of a contributor computed in accordance with the following formula:

FAE = {[E1 × (P5 ÷ P1)] + [E2 × (P5 ÷ P2)] + [E3 × (P5 ÷ P3)] + [E4 × (P5 ÷ P4)] + E5} ÷ 5

where—

FAE: is the final average earnings:
E5: is the earnings of the contributor in respect of the 12 months ending with the day before the day on which the contributor is entitled to receive a retiring allowance:
E4: is the earnings of the contributor in respect of the 12 months immediately before E5:
E3: is the earnings of the contributor in respect of the 12 months immediately before E4:
E2: is the earnings of the contributor in respect of the 12 months immediately before E3:
E1: is the earnings of the contributor in respect of the 12 months immediately before E2:
P5: is the index number of the Consumers Price Index for the second quarter preceding the quarter in which the contributor retires:
P4: is the index number of the Consumers Price Index for the quarter that occurred 4 quarters before the quarter from which P5 is derived:
P3: is the index number of the Consumers Price Index for the quarter that occurred 4 quarters before the quarter from which P4 is derived:
P2: is the index number of the Consumers Price Index for the quarter that occurred 4 quarters before the quarter from which P3 is derived:
P1: is the index number of the Consumers Price Index for the quarter that occurred 4 quarters before the quarter from which P2 is derived; or

(b)

the earnings of the contributor in respect of the 12 months ending with the day before the day on which the contributor is entitled to receive a retiring allowance—

whichever is the lesser.

(7)

Notwithstanding subsection (6), where a contributor’s contributory service has not been continuous during the 5 years immediately before the day on which the contributor becomes entitled to receive a retiring allowance, and the contributor has paid contributions in respect of all or part of the period of 12 months immediately before that day, the contributor’s final average earnings shall comprise—

(a)

the contributor’s final average earnings as determined under paragraph (a) of the definition of the term final average earnings in subsection (6); and

(b)

one-fifth of the contributor’s earnings before that 5 year period for a period equal to the period of interruption of the contributory service, as adjusted by the Authority, which shall make the adjustments having regard to the formula set out in subsection (6) for the adjustment of earnings by reference to appropriate quarters of the index number of the Consumers Price Index—

but shall not exceed the earnings of the contributor during the 12 months immediately before the day on which the contributor is entitled to receive a retiring allowance, increased to an annual basis in any case where the contributor did not pay contributions in respect of the whole of that period.

(8)

Notwithstanding subsection (6), where a contributor’s contributory service has not been continuous during the 5 years immediately before the day on which the contributor becomes entitled to receive a retiring allowance, and the contributor has not paid contributions in respect of any part of the 12 months immediately preceding that day, the contributor’s final average earnings shall comprise—

(a)

the contributor’s final average earnings as determined under paragraph (a) of the definition of the term final average earnings in subsection (6); and

(b)

one-fifth of the contributor’s earnings before that 5 year period for a period equal to the period of interruption of the contributory service as adjusted by the Authority, which shall make the adjustments having regard to the formula set out in subsection (6) for the adjustment of earnings by reference to appropriate quarters of the index number of the Consumers Price Index,—

but shall not in any event exceed the earnings of the contributor during the 12 months immediately before the day on which the last interruption to the contributor’s contributory service commenced, increased to an annual basis in any case where the contributor did not pay contributions in respect of the whole of that period; and further increased by the percentage (if any) as certified by the Government Statistician by which the index number of the Consumers Price Index for the quarter which immediately precedes the date upon which the retiring allowance is first to be paid exceeds the index number for the quarter immediately following the date on which contributions were last paid.

(9)

Where a contributor’s contributory service is less than 5 years, the formula in subsection (6)(a) shall apply as if the expression “÷ 5” were omitted and the expression “× a/b” were substituted; and in any such case “a” shall be 365 and “b” shall be the number of days of the contributor’s contributory service.

Section 61L: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61L(1): replaced, on 1 April 1990, by section 13(1) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 61L(1A): inserted, on 1 April 1990, by section 13(1) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 61L(2): repealed, on 25 December 1986, by section 12(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 61L(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61L(3): amended, on 1 April 1990, by section 13(2) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 61L(4): replaced, on 2 October 2001, by section 13 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61L(5): repealed, on 1 April 1988, by section 12(2) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 61L(6) appropriate percentage: repealed, on 1 April 1990, by section 13(3) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 61L(6) final average earnings paragraph (a): amended, on 1 September 2022, by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).

Section 61L(7)(b): amended, on 1 September 2022, by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).

Section 61L(7)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61L(8): amended, on 1 September 2022, by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).

Section 61L(8)(b): amended, on 1 September 2022, by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).

Section 61L(8)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61L(9): inserted, on 25 December 1986, by section 12(3) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

61M Benefits where contributor under this Part dies before becoming entitled to retiring allowance and leaves spouse or partner

(1)

(a)

a lump sum being—

(i)

1 year’s salary of the contributor calculated at the rate of salary payable to the contributor when the contributor was last a contributor to the Fund; or

(ii)

a refund of the contributor’s contributions to the Fund including interest, as if the contributor had ceased Government service on the date of the contributor’s death and made an election under section 61S(1)(a)—

whichever is the greater, and the spouse or partner shall have no further claim against the Fund; or

(b)

both—

(i)

a lump sum, being not more than 80% of the maximum sum that the contributor could have elected to receive under section 91 had the contributor retired on the date of the contributor’s death on the ground of medical unfitness for further duty and had the contributor been entitled to make an election under section 91 at the date of the contributor’s death; and

(ii)

an annuity at one-half of the rate of the retiring allowance to which the deceased 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, reduced by the same proportion as the proportion of the retiring allowance which the contributor would have had to surrender under section 91 for the purpose of providing a lump sum equal to that payable under subparagraph (i).

(2)

Every election under subsection (1) 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.

(3)

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

Section 61M: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61M heading: amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61M(1): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61M(1)(a): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61M(1)(b): replaced, on 1 April 1988, by section 8 of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 61M(2): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61M(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61M(3): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61M(3): amended, on 26 April 2005, by section 4(3) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

61N Benefits where contributor under this Part dies after becoming entitled to retiring allowance and leaves spouse or partner

(1)

Where any contributor under this Part dies after becoming 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 a retiring allowance, there shall be paid out of the Fund to the spouse or partner, at the election of the spouse or partner,—

(a)

the amount that the contributor would have been entitled to receive if the contributor had made an election under section 61S(1)(a) on the date from which the first payment of the retiring allowance was payable, less any amounts received by the contributor from the Fund; or

(b)

an annuity at one-half of the rate 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 (as applied by section 61T(2)).

(2)

Where any contributor under this Part dies after becoming entitled to a retiring allowance 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, there shall be paid out of the Fund to the spouse or partner, at the election of the spouse or partner,—

(a)

(b)

an annuity being 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 (as applied by section 61T(2)), which shall be—

(i)

10% 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)

20% 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)

30% 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)

40% 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)

50% 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.

(3)

Every election under subsection (1) or subsection (2) 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.

(4)

The entitlement of any spouse or partner to any annuity under this section shall not be affected by any change in the relationship status of that spouse or partner.

Section 61N: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61N heading: amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61N(1): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61N(2): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61N(2): amended, on 1 April 1988, by section 9(1) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 61N(2)(b): amended, on 1 April 1988, by section 9(2) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 61N(2)(b)(i): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61N(2)(b)(ii): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61N(2)(b)(iii): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61N(2)(b)(iv): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61N(2)(b)(v): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61N(3): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61N(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61N(4): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61N(4): amended, on 26 April 2005, by section 4(3) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

61O Benefit where contributor under this Part dies without leaving spouse or partner

(1)

Where any contributor under this Part dies whether before or after becoming entitled to a retiring allowance and does not leave a spouse or partner, there shall be paid out of the Fund 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,—

(a)

where the contributor dies before becoming entitled to a retiring allowance, the contributor’s contributions to the Fund, including interest, as if the contributor had ceased Government service on the date of the contributor’s death and made an election under section 61S(1)(a):

(b)

where the contributor dies after becoming entitled to a retiring allowance, the amount that the contributor would have been entitled to receive if the contributor had made an election under section 61S(1)(a) on the date from which the first payment of the retiring allowance was payable, less any amounts received by the contributor from the Fund.

(2)

Any money payable out of the Fund under subsection (1) to the personal representatives of a deceased contributor may, if no grant of probate or of letters of administration is obtained within 3 months after the death of the contributor, be paid to Public Trust in trust for the persons beneficially entitled to that money.

Section 61O: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61O heading: amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61O(1): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61O(2): amended, on 1 March 2002, by section 170(1) of the Public Trust Act 2001 (2001 No 100).

61P Reduction of allowance or annuity where contributor was a contributor under section 30

(1)

Where any contributor who has made or is deemed to have made an election under section 61E to contribute to the Fund under this Part was a contributor under section 30 immediately before 1 May 1985, every allowance or annuity payable to any person by reason of the contributor’s contributions to the Fund shall be reduced in respect of contributory service before that date by reducing that contributory service by the proportion by which the actual rate of the contributor’s contributions under section 30(2) was less than the contributor’s standard rate of contribution within the meaning of that section.

(2)

Nothing in subsection (1) shall apply in respect of any allowance payable to a child under section 61Q.

Section 61P: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

61Q Children’s allowance

(1)

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 shall be paid out of the Fund to or on behalf of every such child an allowance at the rate calculated under subsection (7) until the child attains the age of 16 years.

(2)

Where a child of a deceased contributor under this Part has attained the age of 16 years and would be entitled to an allowance under subsection (1) if that child had not attained that age the Authority may grant or continue an allowance to that child at such rate as the Authority may determine, not exceeding the rate calculated under subsection (7),—

(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)

No allowance shall be paid to any child of a deceased contributor under this section if an allowance is already payable to that child under this section as the child of another contributor.

(4)

Where an allowance is payable to any child under section 47 and the child becomes entitled to an allowance under this section, the allowance payable under this section shall be paid, and the allowance payable under section 47 shall cease.

(5)

(6)

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.

(7)

The rate of the allowance payable each financial year to or on behalf of any child under this section shall be—

$1,000 × (A ÷ B)

where—

A: is the index number of the Consumers Price Index for the December quarter preceding the financial year in respect of which the allowance is payable:
B: is the index number of the Consumers Price Index for the December quarter in the year 1982.

Section 61Q: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61Q(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61Q(2)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61Q(5): amended, on 1 March 2002, by section 170(1) of the Public Trust Act 2001 (2001 No 100).

Section 61Q(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61Q(6): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61Q(7): amended, on 1 September 2022, by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).

61R Right to cease to be contributor

(1)

Any contributor under this Part 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, 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; or

(c)

if the contributor will not have attained the age of 50 years on the expiration of that period, elects to leave the contributor’s contributions in the Fund, subject to the right to elect to take a refund under subsection (5).

(2)

[Repealed]

(3)

[Repealed]

(4)

(4A)

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

(5)

Any person who has made an election under subsection (1)(c) may at any time elect to have paid to the person the amount left by the person in the Fund, which shall be paid to the person without interest, except to the extent that the person qualifies under section 61S to have interest paid on part or all of that amount by reason of the person’s having ceased Government service.

(6)

In any case where a person has left contributions in the Fund under subsection (1)(c) and has not elected to take a refund under subsection (5)—

(a)

if, at the time when the person attains the age of 50 years, the person has not again become a contributor to the Fund, the amount so left by the person in the Fund shall be refunded to the person without interest except to the extent that the person qualifies under section 61S to have interest paid on all or part of that amount by reason of the person’s having ceased Government service:

(b)

if the person again becomes a contributor to the Fund before attaining the age of 50 years, the person’s contributions shall not be refunded to the person, and the person’s previous record of contributory service shall be reactivated and count as continuous contributory service for the purpose of calculating benefits under this Act, but shall be discounted in the following manner:

(i)

a discount of 1.25% for each complete year of the period of the person’s ineligibility to be a contributor for which the person has a corresponding period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any fraction of a year of ineligibility for which the person has a corresponding period of such contributory service:

(ii)

a discount of 2.25% for each complete year of the period of the person’s ineligibility to be a contributor that is in excess of the person’s period of contributory service that will be reactivated in accordance with this section, and of a relative proportion of that percentage in respect of any fraction of a year of ineligibility for which the person has no corresponding period of such contributory service.

(7)

Any such period of discounted contributory service shall be deemed to precede immediately the date on which the person again became a contributor to the Fund.

(8)

While any contributions are held in the Fund under this section on behalf of a person who has ceased to be a contributor and who dies before again becoming a contributor,—

(a)

sections 61M and 61Q shall not apply and, if the contributor 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,—

(i)

a refund of the contributor’s contributions to the Fund increased in respect of contributions paid in respect of any period after 1 May 1985 under this Part by 0.25% for every month beginning on or after 1 May 1985 between the date on which the contributor became a contributor under this Part and the date of the contributor’s death; or

(ii)

an annuity at one-half of the rate of the retiring allowance to which the deceased contributor would have been entitled if the contributor had become entitled to a retiring allowance under section 61I(4) on the date of the contributor’s death—

and the entitlement of the spouse or partner to the refund or annuity shall not be affected by any change in the relationship status of that spouse or partner:

(b)

sections 61O and 61Q shall not apply and, if the contributor dies without leaving a spouse or partner, there shall be paid out of the Fund 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 increased in respect of contributions paid in respect of any period after 1 May 1985 under this Part by 0.25% for every month beginning on or after 1 May 1985 between the date on which the contributor became a contributor under this Part and the date of the contributor’s death.

(9)

For the purposes of determining the retiring allowance that would have been payable to any person in any case to which subsection (8) applies, the retiring allowance shall be calculated under section 61L as if the person was entitled to a retiring allowance under section 61I(4), except that—

(a)

the contributor’s final average earnings shall be determined under section 61L as if the date on which the contributor ceased Government service was the date of the contributor’s retirement:

(b)

the final average earnings shall be increased by the percentage (if any) as certified by the Government Statistician by which the index number of the Consumers Price Index for the quarter which immediately precedes the date upon which the retiring allowance is first to be paid exceeds the index number for the quarter immediately following the date of resignation:

(c)

for the purposes of the definition of appropriate percentage in section 61L(1A), the date of the contributor’s death shall be treated as the date of the contributor’s retirement.

(10)

Where any contributions are refunded under this section the refund shall include any amount payable to or in respect of the contributor under section 35(1) of the Government Superannuation Fund Amendment Act 1976.

Section 61R: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61R(1): replaced, on 1 July 1991, by section 9(1) of the Government Superannuation Fund Amendment Act (No 2) 1990 (1990 No 77).

Section 61R(1): amended, on 2 October 2001, by section 14(1) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61R(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61R(1)(b): replaced, on 1 October 1995, by section 11(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 61R(2): repealed, on 1 October 1995, by section 11(2) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 61R(3): repealed, on 2 October 2001, by section 14(2) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61R(4): replaced, on 2 October 2001, by section 14(2) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61R(4A): inserted, on 1 October 1995, by section 30 of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 61R(5): replaced, on 1 July 1991, by section 9(1) of the Government Superannuation Fund Amendment Act (No 2) 1990 (1990 No 77).

Section 61R(6): amended, on 1 July 1991, by section 9(4) of the Government Superannuation Fund Amendment Act (No 2) 1990 (1990 No 77).

Section 61R(6)(a): amended, on 1 April 1991, by section 80 of the National Provident Fund Restructuring Act 1990 (1990 No 126).

Section 61R(6)(b)(i): amended, on 9 June 1995, by section 19(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 61R(6)(b)(ii): amended, on 9 June 1995, by section 19(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 61R(8)(a): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61R(8)(a): amended, on 26 April 2005, by section 4(3) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61R(8)(a)(ii): amended, on 1 April 1988, by section 10(1) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 61R(8)(b): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61R(9): amended, on 1 April 1988, by section 10(2) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 61R(9)(b): amended, on 1 September 2022, by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).

Section 61R(9)(c): replaced, on 1 April 1988, by section 10(3) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 61R(9)(c): amended, on 1 April 1990, by section 13(4) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

61S Rights and benefits where contributor ceases Government service

(1)

Where the Government service of any contributor under this Part ceases for any reason (other than the death of the contributor) the contributor may—

(a)

elect to receive a refund of the contributor’s contributions to the Fund (less any amounts already received by the contributor from the Fund) increased, in respect of contributions paid in respect of any period after 1 May 1985 under any Part of this Act other than Part 2, Part 3, or Part 6 by 0.25% for every month beginning on or after 1 May 1985 during which the person was a contributor under any Part of this Act other than Part 2, Part 3, or Part 6:

(b)

if the contributor has not attained the age of 50 years, make an election that section 61R(1)(c) shall apply in respect of the contributor and the contributor’s contributions:

(c)

if the contributor has not less than 10 years’ contributory service, elect to have the transfer value of the contributor’s contributions as determined in accordance with subsection (6), paid to any retirement scheme (within the meaning of section 6(1) of the Financial Markets Conduct Act 2013) that is nominated by the contributor and approved by the Authority:

(d)

if the contributor has not less than 10 years’ contributory service, elect, not more than 6 months after the date of the contributor’s ceasing to be in Government service or such extended period as the Authority may allow, to leave the contributor’s contributions in the Fund on the basis that the contributor may make a further election not sooner than 3 months before the contributor attains the age of 50 years to receive a retiring allowance which shall commence to be payable to the contributor on such date as the contributor may elect being a date on or after the day on which the contributor attains the age of 50 years and shall continue to be payable to the contributor during any period when the contributor is not contributing to the Fund.

(2)

Every election under subsection (1) may, subject to subsection (3), be revoked and the contributor may thereupon make an election under any other paragraph of that subsection.

(3)

Every election under subsection (1) shall be in writing delivered to the Authority, and shall be irrevocable once any payment has been accepted from the Fund pursuant to the election.

(4)

Where a contributor who has made an election under subsection (1)(d) dies before becoming entitled to a retiring allowance either because the contributor has not made the further election provided for in that paragraph or because the contributor dies before a date specified in such an election,—

(a)

sections 61M and 61Q shall not apply and, if the contributor 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,—

(i)

(ii)

and the entitlement of the spouse or partner to the refund or annuity shall not be affected by any change in the relationship status of that spouse or partner:

(b)

(5)

Where any contributor who is entitled to make an election under paragraph (a) or paragraph (b) or paragraph (c) of subsection (1) or an initial election under paragraph (d) of that subsection dies before making such an election, there shall be paid out of the Fund to the contributor’s personal representatives in trust for the persons entitled to receive them under the contributor’s will or the Acts relating to the distribution of intestate estates, as the case may be, the contributor’s contributions, including interest, as if the contributor had made an election under subsection (1)(a) on the date of the contributor’s death, and no person shall have any claim on the Fund for any allowance or annuity arising from the contributor’s contributions to the Fund.

(6)

For the purposes of subsection (1)(c), the transfer value of a contributor’s contributions shall be—

(a)

the amount of the refund that the contributor would be entitled to receive if the contributor made an election under subsection (1)(a), increased by 10% of that amount for every complete year of the contributor’s contributory service in excess of 10 years’ contributory service, and an appropriate portion of 10% for any part year of such contributory service; or

(b)

twice the amount of the refund that the contributor would be entitled to receive if the contributor had made an election under subsection (1)(a)—

whichever is the lesser, and the amount that would be included in any refund of contributions payable to the contributor by virtue of section 35(1) of the Government Superannuation Fund Amendment Act 1976.

(7)

For the purposes of determining the retiring allowance payable to a person who has made an election under subsection (1)(d) to receive a retiring allowance, the retiring allowance shall be calculated under section 61L as if the person was entitled to a retiring allowance under section 61I(4), except that—

(a)

the contributor’s final average earnings shall be determined under section 61L as if the date on which the contributor ceased Government service was the date of the contributor’s retirement:

(b)

(c)

for the purposes of the definition of appropriate percentage in section 61L(1A), the date upon which the retiring allowance is first to be paid shall be treated as the date of the contributor’s retirement.

(8)

For the purposes of determining the amount of any refund of contributions payable to or in respect of any contributor under any provision of this section other than subsection (6), the amount of the refund shall include any amount payable to or in respect of the contributor under section 35(1) of the Government Superannuation Fund Amendment Act 1976.

Section 61S: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61S(1)(a): replaced, on 25 December 1986, by section 13 of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 61S(1)(b): amended, on 1 July 1991, by section 9(5) of the Government Superannuation Fund Amendment Act (No 2) 1990 (1990 No 77).

Section 61S(1)(c): amended, on 1 December 2014, by section 150 of the Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70).

Section 61S(1)(d): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61S(1)(d): amended, on 1 April 1988, by section 11(1) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 61S(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 61S(4)(a): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61S(4)(a): amended, on 26 April 2005, by section 4(3) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61S(4)(a)(ii): amended, on 1 April 1988, by section 11(2) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 61S(4)(b): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 61S(7): amended, on 1 April 1988, by section 11(3) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 61S(7)(b): amended, on 1 September 2022, by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).

Section 61S(7)(c): replaced, on 1 April 1988, by section 11(4) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 61S(7)(c): amended, on 1 April 1990, by section 13(5) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Application of other provisions

Heading: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

61T Sections to apply to contributors and contributions under this Part

(1)

Except as provided in subsection (2), nothing in Part 2 shall apply to contributors or contributions under this Part.

(2)

Sections 23A, 25, 32, 33, 37, 40, 42 (except subsection (2)), 43, 48, 52B, 55, 58, 59, and 60 shall apply to contributors and contributions under this Part as if those sections were also included in this Part.

Section 61T: inserted, on 29 March 1985, by section 13 of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 61T(2): amended, on 9 June 1995, by section 19(1) of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

Section 61T(2): amended, on 1 April 1988, by section 12(1) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Part 3 Superannuation of members of Armed Forces

62 Interpretation

(1)

For the purposes of this Part, unless the context otherwise requires,—

contributing member means a contributor to the Fund who is a permanent member of the regular forces or who is a regular serviceman

Her Majesty’s forces means any of Her Majesty’s naval, military, or air forces, whether established before or after the commencement of this Act, and whether established in New Zealand or elsewhere

New Zealand forces means any of Her Majesty’s forces that have been established in New Zealand, whether before or after the commencement of this Act

permanent member of the regular forces or permanent member means any person who is a member of any of the regular forces by virtue of a contract to serve therein for a specified period not being less than 2 years or for any subsequent period or periods continuous with any such specified period

regular forces means the Royal New Zealand Navy, the Regular Force of the New Zealand Army, and the Regular Air Force collectively

regular serviceman means a serviceman of the regular forces

salary, in relation to any member of the New Zealand forces, means the basic pay payable to him, plus the value of rations or ration allowance as determined by the Minister of Finance; but, except as otherwise provided by or under this Act, does not include any other allowances.

(2)

A person who received a refund of his contributions to the Fund or retired on a retiring allowance before 5 December 1951 shall not be deemed to have been a permanent member of the regular forces during any such subsequent period as is mentioned in the definition of the term permanent member of the regular forces in subsection (1) unless, within such period as the Authority may allow, he elects to contribute to the Fund in respect of the whole or any part of any such subsequent period.

Compare: 1947 No 57 s 60(1); 1951 No 65 ss 7, 9

Section 62(1) contributing member: amended, on 1 November 1976, by section 18(a) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 62(1) regular forces: replaced, on 1 November 1976, by section 18(b) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 62(1) regular serviceman: inserted, on 1 November 1976, by section 18(b) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 62(1) Service Board: repealed, on 1 April 1972, by section 89(1) of the Defence Act 1971 (1971 No 52).

Section 62(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

62A Application of Part 3

Except as provided in Part 3A, nothing in this Part shall apply in respect of any person who—

(a)

is a member of the regular forces on 5 December 1986; or

(b)

has been a member of the regular forces and has not retired before 5 December 1986; or

(c)

becomes a member of the regular forces after 5 December 1986.

Section 62A: inserted, on 25 December 1986, by section 14 of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

63 Application of Part 2 to permanent members of regular forces and regular servicemen

(1)

Subject to the provisions of this Part, the provisions of Part 2 shall, so far as they are applicable and with any necessary modifications, apply with respect to permanent members of the regular forces and regular servicemen.

(2)

The following provisions of Part 2 shall not apply with respect to permanent members of the regular forces and regular servicemen, namely:

subsection (3) of section 21; sections 22, 23, 24, and 26; paragraphs (d) and (e) of section 27; sections 28 and 36; subsection (5) of section 42; and sections 44 and 58.

(3)

In their application to permanent members of the regular forces and regular servicemen,—

(a)

all references in this Act to the controlling authority shall be deemed to be references to the Chief of Defence Force:

(b)

section 25 shall be read subject to the provisions of section 66 as if service for the purposes of the National Provident Fund Act 1950 were service in the Government service:

(c)

section 33 shall not apply in the case of any reduction of a contributor’s salary by reason of his ceasing to hold any rank higher than his substantive rank but, in the case of every such reversion at any time after 3 September 1939, the contributor shall receive a refund, without interest, of the amount of his contributions to the Fund in respect of the excess of his salary over the salary for the rank to which he reverts (except in respect of any period before the said date), and the amount of that excess shall not be deemed to form part of his salary for the purposes of this Act:

(d)

subsections (3) and (4) of section 42 shall not apply in the case of a contributor who retires only because his services are no longer required at the expiration of the period of his engagement unless the length of his contributory service as a permanent member is 12 years or more:

provided that in the case of any contributor who was a permanent member on 24 November 1967 (being a contributor who on that date was serving under an engagement at the expiration of which he would have completed 8 years or more contributory service as a permanent member or who on or before that date had accepted the offer of further service under such an engagement), subsections (3) and (4) of the said section 42 shall apply as if section 7 of the Government Superannuation Fund Amendment Act 1967 had not been enacted.

Compare: 1947 No 57 s 61; 1948 No 79 ss 14, 15; 1951 No 65 s 10

Section 63 heading: replaced, on 1 November 1976, by section 19 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 63(1): amended, on 1 November 1976, by section 19 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 63(2): amended, on 1 November 1976, by section 19 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 63(3): amended, on 1 November 1976, by section 19 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 63(3)(a): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 63(3)(d): amended, on 24 November 1967, by section 7 of the Government Superannuation Fund Amendment Act 1967 (1967 No 141).

Section 63(3)(d) proviso: inserted (with effect on 24 November 1967), on 21 November 1973, by section 2(1) of the Government Superannuation Fund Amendment Act 1973 (1973 No 94).

Section 63(3)(d) proviso: amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

63A Rates of contribution to Fund of permanent members of regular forces and regular servicemen

(1)

Notwithstanding anything to the contrary in section 29, the contribution to be made on and after 9 July 1975 by a permanent member of the regular forces or a regular serviceman shall be the following percentages of his salary as the salary becomes payable from time to time:

(a)

7% if his age does not exceed 30 years at the commencement of his contributory service:

(b)

8% if his age at the commencement of his contributory service exceeds 30 years but does not exceed 35 years:

(c)

9% if his age at the commencement of his contributory service exceeds 35 years but does not exceed 40 years:

(d)

10% if his age at the commencement of his contributory service exceeds 40 years but does not exceed 45 years:

(e)

11% if his age at the commencement of his contributory service exceeds 45 years but does not exceed 50 years:

(f)

12% if his age at the commencement of his contributory service exceeds 50 years:

provided that any permanent member of the regular forces or regular serviceman who on 1 April 1975 was subject to the provisions of either paragraph (a) of subsection (1) of section 29 (as substituted by section 2 of the Act heretofore known as the Superannuation Amendment Act 1969) or paragraphs (a) to (f) of subsection (1) of this section (as the last-mentioned paragraphs were initially enacted by section 2 of the Act heretofore known as the Superannuation Amendment Act 1972) may elect to remain subject to the provisions of that paragraph or those paragraphs; and where any such permanent member of the regular forces or regular serviceman so elects any retiring allowance payable to that person, and any annuity payable to the spouse or partner of that person, in respect of his current period of contributory service shall be computed and paid as if subsection (3) of section 13 of the Government Superannuation Fund Amendment Act 1976 had not been enacted:

provided also that where any permanent member of the regular forces or regular serviceman has at any time made an election under subsection (4) of section 2 of the Act heretofore known as the Superannuation Amendment Act 1969, if he has not revoked the election under subsection (6) of that section (as inserted by section 4 of the Act heretofore known as the Superannuation Amendment Act 1970) or subsection (3) of this section, he shall be subject to the provisions of subsections (7) and (8) of section 2 of the Act heretofore known as the Superannuation Amendment Act 1969 (as inserted by section 11 of the Government Superannuation Fund Amendment Act 1976), and shall be deemed to be subject to the provisions of the said paragraph (a) of subsection (1) of section 29 of this Act.

(2)

[Repealed]

(3)

Notwithstanding the provisions of subsection (6) of section 2 of the Government Superannuation Fund Amendment Act 1969 (as added by section 4 of the Government Superannuation Fund Amendment Act 1970), any person who was a permanent member of the regular forces or a regular serviceman on 1 April 1975, and who has made an election under subsection (4) of the said section 2, may elect to revoke that election, and, upon that election being revoked, he shall be required to contribute the amount by which his actual contributions have been less than the contributions which would have been payable had he not made an election under the said subsection (4), together with compound interest at such rate and calculated in such manner as the Authority may determine.

(4)

Every election under this section shall be made in writing delivered to the Authority before 1 December 1972 or before such later date as the Authority may determine in any particular case or class of cases.

Section 63A: inserted (with effect on 20 April 1972), on 20 October 1972, by section 2(1) of the Government Superannuation Fund Amendment Act 1972 (1972 No 33).

Section 63A heading: replaced (with effect on 1 April 1975), on 1 November 1976, by section 20 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 63A(1): replaced (with effect on 1 April 1975), on 1 November 1976, by section 20(1) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 63A(1) first proviso: amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 63A(2): repealed (with effect on 1 April 1975), on 1 November 1976, by section 20(1) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 63A(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 63A(3) : amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 63A(3): amended (with effect on 1 April 1975), on 1 November 1976, by section 20(2) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 63A(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

63B Flat rate contributions

(1)

Notwithstanding anything to the contrary in section 63A (as inserted by section 2 of the Act heretofore known as the Superannuation Amendment Act 1972 and amended by section 20 of the Government Superannuation Fund Amendment Act 1976), any permanent member of the regular forces or regular serviceman who at the date of his enlistment was aged 30 years or over may elect to contribute to the Fund 7% of his salary as the salary becomes payable from time to time:

provided that, in respect of any period before 10 July 1975, the minimum contribution shall be 6.7% of his salary.

(2)

Every such election shall take effect—

(a)

from the time when the contributor becomes a contributor if the election is made at that time; and

(b)

in any other case, at the expiration of 6 months from the date of the receipt of the election.

(3)

Subject to subsection (4), any contributor who is contributing to the Fund on the basis specified in subsection (1) may at any time elect to contribute to the Fund on the basis specified in the said section 63A. Every such election shall take effect at the expiration of 6 months from the date of the receipt of the election.

(4)

Except with the consent of the Authority, no contributor shall make more than 3 elections pursuant to subsections (1) and (3) after he has become a contributor to the Fund.

(5)

Where a contributor contributes to the Fund on the basis specified in subsection (1) during any period of contributory service, every annuity or allowance payable to any person by reason of the contributor’s contributions to the Fund for that period shall be reduced in accordance with the ratio that the actual percentage contribution paid bears to the percentage contribution that should have been paid pursuant to the said section 63A, 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 on the basis specified in subsection (1) elects to contribute on the basis specified in the said section 63A from the time when the election takes effect, he may at the same time elect to contribute on the basis set out in the said section 63A in respect of the whole or any part of the period during which he made contributions on the basis specified in subsection (1). In every such case,—

(a)

from the expiration of 6 months from the date of the receipt of the election, the contributor shall be deemed to have contributed to the Fund on the basis specified in the said section 63A during the period to which the election relates:

(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 on the basis specified in the said section 63A for the period to which the election relates together with compound interest thereon calculated at the rate of 5% per annum with annual rests.

(7)

Where any contributor was, at 31 March 1975 (by reason of an election under section 30) contributing a proportion of the percentage of salary that he would otherwise contribute on the basis specified in section 29 or section 63A, as the case may be, he may continue to contribute that proportion.

(8)

Where any contributor is contributing or has contributed in respect of any period (by reason of an election under section 30) a proportion of the percentage of salary he would otherwise contribute or have contributed on the basis specified in section 29, the foregoing provisions of this section shall be read as if references therein to “the basis specified in subsection (1)” were references to the actual percentage of salary contributed, and references to section 63A were references to section 29.

Section 63B: inserted (with effect on 1 April 1975), on 1 November 1976, by section 21 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 63B(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 63B(6)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

64 Provisions as to permanent members and regular servicemen becoming contributors

(1)

Every person who is or becomes a permanent member of the regular forces or a regular serviceman and is not a contributor to the Government Superannuation Fund shall become a contributor to that Fund on and after 1 April 1975 or the date of his becoming a permanent member or regular serviceman, whichever is the later:

provided that any person to whom this subsection applies, being a person whose age at the date of enlistment was not less than 35 years and who is not a contributor to the Government Superannuation Fund, may, with the consent of the Chief of Defence Force, elect in accordance with subsection (1A) not to become a contributor to that Fund.

(1A)

Every such election shall be made within 6 months after the person concerned has become a permanent member of the regular forces or a regular serviceman, or within 6 months after the commencement of this subsection, whichever is the later:

provided that any such election may, with the consent of the Chief of Defence Force, be made at any time thereafter.

(2)

Subject to the provisions of this Part, any permanent member of the regular forces who was a permanent member at the commencement of this Part and is not a contributor to the Fund may, with the consent of the Authority, 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 as a permanent member immediately preceding the date of his election; or

(c)

from any date during the period of that prior continuous service,—

not being in any case a date before the day on which he attains the age of 17 years.

Compare: 1947 No 57 s 63; 1948 No 79 ss 16, 17; 1951 No 65 s 11

Section 64 heading: replaced, on 1 November 1976, by section 22 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 64(1): replaced, on 1 November 1976, by section 22 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 64(1) first proviso: repealed, on 1 April 1991, by section 80 of the National Provident Fund Restructuring Act 1990 (1990 No 126).

Section 64(1) proviso: amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 64(1A): inserted, on 1 November 1976, by section 22 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 64(1A) proviso: amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 64(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

65 Election to contribute in respect of previous service in Her Majesty’s forces

(1)

Subject to the provisions of this Part, where any contributing member has served as a member of any of Her Majesty’s forces for any period or periods before the commencement of his contributory service as a permanent member of the regular forces or regular serviceman, he may elect to contribute to the Fund in respect of the whole or any part of that period or those periods of previous service.

(2)

Every election under this section shall be made within 6 months after the contributing member has become a permanent member of the regular forces or regular serviceman or, with the consent of the Authority, at any time thereafter.

(3)

No election shall be made under this section so as to enable any contributing member—

(a)

to contribute to the Fund in respect of any period of service for which he is receiving or has received any pension or retiring allowance:

provided that such an election may be made with the consent of the Authority and subject to such conditions as may be imposed by the Authority; or

(b)

to contribute to the Fund from any date before the date of his attaining the age of 17 years; or

(c)

to contribute to the Fund in respect of any period of contributory service in excess of 10 years before the commencement of his actual continuous service as a permanent member of the regular forces or regular serviceman:

provided that paragraph (c) shall not apply to any election in so far as it relates to service as a permanent member of the regular forces or regular serviceman.

(4)

No election shall be made under this section except with the consent of the Authority.

Compare: 1947 No 57 s 64; 1948 No 79 ss 17, 18; 1951 No 65 ss 11(b), 12, 13(1), (3)

Section 65(1): amended, on 1 November 1976, by section 23 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 65(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 65(2): amended, on 1 November 1976, by section 23 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 65(3) proviso: amended, on 1 November 1976, by section 23 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 65(3)(a) proviso: inserted, on 22 October 1959, by section 20 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 65(3)(a) proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 65(3)(c): amended, on 1 November 1976, by section 23 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 65(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

66 Provisions as to previous contributory service otherwise than in Her Majesty’s forces

(1)

Where any contributing member was a contributor to the Fund, otherwise than as a permanent member of the regular forces or regular serviceman, in respect of a previous period of contributory service in the Government service which is continuous with his current period and in respect of which he has not received any retiring allowance, he may, with the consent of the Authority, elect to count the whole or any part of his previous period of contributory service (computed backwards from the end thereof), but not exceeding 10 years, in which case the amount of his contributions to the Fund in respect of the balance of his previous period of contributory service shall be refunded to him without interest:

provided that, where the contributing member was a contributor to the Fund as a permanent member of the regular forces or regular serviceman immediately before that previous period of contributory service in the Government service, he may, with the consent of the Authority, elect to count for the purposes of a retiring allowance under section 68 the whole of his contributory service from the commencement of his first period of service as a permanent member of the regular forces or regular serviceman.

(2)

Every election under this section shall be made within 6 months after the contributing member has become a permanent member of the regular forces or regular serviceman, or, with the consent of the Authority, at any time thereafter:

provided that where he has become a permanent member or regular serviceman by virtue of a contract to serve as an educational officer or as a schoolmaster for a specified period not exceeding 5 years he may make an election at any time during that period and unless he makes such an election any benefit which may become payable during that period shall be computed only as if he had remained a contributor under Part 2.

(3)

Where any contributing member to whom this section applies, but who does not make an election as aforesaid, compulsorily retires as mentioned in section 68 before becoming entitled to a retiring allowance under Part 2, or becomes entitled to a retiring allowance under section 69, he may count for the purposes of a retiring allowance under either of those sections so much of his previous period of contributory service (computed backwards from the end thereof) as is necessary to entitle him to the minimum period for a retiring allowance under the said section 68 but not exceeding 10 years; and, if he becomes entitled to such a retiring allowance, then, subject to section 68 or section 69, as the case may be, the amount of his contributions to the Fund in respect of the balance of his previous period of contributory service shall be refunded to him without interest.

Compare: 1947 No 57 s 66; 1948 No 79 ss 17, 19; 1951 No 65 ss 11(b), 13(2)

Section 66(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 66(1): amended, on 1 November 1976, by section 24(a) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 66(1) proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 66(1) proviso: amended, on 1 November 1976, by section 24(a) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 66(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 66(2): amended, on 1 November 1976, by section 24(a) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 66(2) proviso: amended, on 1 November 1976, by section 24(b) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 66(2) proviso: amended, on 22 October 1959, by section 21(1) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 66(3): replaced, on 22 October 1959, by section 21(2) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

66A Contributions under special armed forces scheme by member with previous contributory service otherwise than in Armed Forces

Where any permanent member of the regular forces or regular serviceman counts under section 66 any previous period of contributory service otherwise than as such a permanent member or regular serviceman, he shall be required in respect of any such previous period or part thereof on or after 20 April 1972 to contribute the amount by which his actual contributions have been less than the contributions which would have been payable had he contributed a percentage of salary determined under subsection (1) of section 63A, together with compound interest at such rate and calculated in such manner as the Authority may from time to time determine:

provided that the provisions of this section shall not apply in the case of any person who, pursuant to an election under subsection (4) of section 2 of the Government Superannuation Fund Amendment Act 1969, is subject to the provisions of subsection (5) of that section:

provided also that where any person counts under the said section 66 any previous period of service under the National Provident Fund Act 1950 and that person has made an election under the provisions of a scheme prepared under the provisions of that Act, being an election which in the opinion of the Authority is comparable in its effects to an election under subsection (4) of section 2 of the Government Superannuation Fund Amendment Act 1969, he shall for the purposes of this section be deemed to be subject to the provisions of the said subsection (5).

Section 66A: inserted (with effect on 20 April 1972), on 20 October 1972, by section 3 of the Government Superannuation Fund Amendment Act 1972 (1972 No 33).

Section 66A: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 66A: amended, on 1 November 1976, by section 25(a) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 66A: amended, on 1 November 1976, by section 25(b) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 66A first proviso: amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 66A second proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 66A second proviso: amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

66B Flying Qualification Pay and Surveying Pay

Notwithstanding the abolition on 11 October 1977 of Flying Qualification Pay and Surveying Pay (as previously payable under determinations made by the Secretary of Defence pursuant to the State Services Remuneration and Conditions of Employment Act 1969), every contributing member who was contributing to the Fund in respect of Flying Qualification Pay or Surveying Pay on 10 October 1977 may, by giving notice in writing to the Authority of the Fund before 31 December 1979, elect to continue to contribute to the Fund so long as he remains a contributing member as if the amount of such Flying Qualification Pay or Surveying Pay, at the rate applicable on 10 October 1977, had continued to be paid to him as salary.

Section 66B: inserted, on 19 October 1978, by section 3 of the Government Superannuation Fund Amendment Act 1978 (1978 No 95).

Section 66B: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

67 General provisions as to elections

(1)

Every election under this Part shall be made in writing delivered to the Authority.

(2)

(3)

(4)

(5)

Where no actual liability has been imposed on the Fund by reason of an election made under this Part, the election may, with the consent of the Authority, be revoked by writing delivered to the Authority within such time as the Authority may determine.

Compare: 1947 No 57 s 65; 1950 No 94 ss 4(2), 5(2), 6(2)

Section 67(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 67(4): replaced, on 1 April 1961, by section 22(1) of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 67(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 67(4) first proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 67(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

68 Retiring allowance of permanent members or regular servicemen compulsorily retired

(1)

Every contributor who, being a permanent member or a regular serviceman, compulsorily retires from the regular forces for any reason other than misconduct (whether by reason of the expiration of the period of his engagement, or by reason of his attaining the appropriate age for retirement, or otherwise) shall be entitled to receive from the Fund an annual retiring allowance for the rest of his life computed as provided in section 35 if at the date of his retirement the length of his contributory service including not more than 10 years of service other than actual service as a permanent member of the regular forces or a regular serviceman is not less than 20 years:

provided that, notwithstanding anything hereinbefore or hereinafter expressed, the Authority may in its discretion defer the commencement of the payment of any retiring allowance until the contributor attains the age of 37 years.

(2)

For the purposes of this Part no retirement of a contributor from any Service before the expiration of the period of his engagement or before he attains the appropriate age for retirement, as the case may be, 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 same Service which the Chief of Defence Force considers suitable for him at a salary not less than that of the position so held by him.

(3)

For the purposes of this section the term Service means the New Zealand Naval Forces or the New Zealand Army or the Royal New Zealand Air Force.

(4)

Every contributor who, being a permanent member or a regular serviceman, retires from the regular forces in any case to which subsection (1) does not apply shall, with the consent of the Authority, if the Authority is satisfied that his retirement has been consented to by the Chief of Defence Force, be entitled to receive from the Fund an annual retiring allowance for the rest of his life computed as provided in section 35 if at the date of his retirement the length of his contributory service including not more than 10 years of service other than actual service as a permanent member of the regular forces or a regular serviceman is not less than 20 years:

provided that, if the Authority in any such case so directs, the retiring allowance shall be computed as if the contributor had retired at such date as the Authority may specify, being earlier than the date of his actual retirement but not earlier than the date on which he completed 20 years of contributory service, and in any such case the contributor shall be entitled to receive from the Fund a refund without interest of his contributions to the Fund in respect of his contributory service after the date so specified:

provided also that the Authority, in its discretion, may defer the commencement of payment of any retiring allowance payable under this subsection until such date as the Authority may specify, being not later than the earliest date at which the contributor could have been compulsorily retired from the regular forces by reason of the expiration of the period of his engagement or by reason of his attaining the appropriate age for retirement:

provided further that, notwithstanding anything hereinbefore or hereinafter expressed, the Authority may in its discretion defer the commencement of the payment of a retiring allowance until the contributor attains the age of 37 years.

(5)

The Authority may, in its discretion, with the consent of the contributor, vary any decision made by it under subsection (4).

(6)

Any decision by the Authority to defer the commencement of the payment of a retiring allowance under the provisions of subsection (4) shall be disregarded for the purposes of sections 45 and 47.

(7)

In any case where, under the provisions of subsection (4), the Authority has deferred the commencement of the payment of a retiring allowance to any contributor to any specified date,—

(a)

for the purposes of the proviso to subsection (11) of section 48, but of no other part of that subsection, the contributor shall be deemed to be in receipt of the retiring allowance from the date of his retirement:

(b)

for the purposes of section 91, the contributor shall be deemed not to become entitled to the retiring allowance until the specified date.

Compare: 1947 No 57 s 62; 1950 No 94 s 13

Section 68 heading: replaced, on 1 November 1976, by section 26 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 68(1): amended, on 1 November 1976, by section 26(a) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 68(1): amended, on 1 November 1976, by section 26(b) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 68(1): amended, on 22 October 1959, by section 23 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 68(1) proviso: inserted, on 1 November 1976, by section 26(c) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 68(1) proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 68(2): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 68(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 68(4): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 68(4): amended, on 1 November 1976, by section 26(d) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 68(4): amended, on 1 November 1976, by section 26(e) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 68(4): amended (with effect on 1 April 1957), on 22 October 1959, by section 23 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 68(4) first proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 68(4) second proviso: inserted, on 25 October 1963, by section 6(1) of the Government Superannuation Fund Amendment Act 1963 (1963 No 126).

Section 68(4) second proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 68(4) third proviso: inserted, on 1 November 1976, by section 26(f) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 68(4) third proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 68(5): inserted, on 25 October 1963, by section 6(2) of the Government Superannuation Fund Amendment Act 1963 (1963 No 126).

Section 68(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 68(6): inserted, on 25 October 1963, by section 6(2) of the Government Superannuation Fund Amendment Act 1963 (1963 No 126).

Section 68(6): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 68(6): amended, on 29 March 1985, by section 22(1) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 68(7): inserted, on 25 October 1963, by section 6(2) of the Government Superannuation Fund Amendment Act 1963 (1963 No 126).

Section 68(7): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

69 Retiring allowance when contributing member medically unfit for further duty

(1)

Every contributing member who, before becoming entitled to a retiring allowance under this Act, compulsorily retires from the regular forces on the ground of being medically unfit for further duty shall be entitled to receive from the Fund an annual retiring allowance computed as provided in section 35, if the Authority is of opinion that the degree of disability for any employment whatsoever is sufficient to justify the payment of that retiring allowance:

provided that 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)

it is of opinion that the degree of disability is insufficient to justify the payment of the retiring allowance in full or in part; or

(b)

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

(c)

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

(1A)

The Authority may, in its discretion, vary or revoke any decision made by it under subsection (1), whether the decision was made or the retiring allowance first became payable before or after the commencement of this subsection.

(1B)

Any decision by the Authority to suspend or reduce a retiring allowance under the provisions of subsection (1) shall be disregarded for the purposes of sections 45 and 47.

(2)

For the purposes of this Part 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, not caused by irregular or intemperate habits, the contributor has become substantially unable to perform any duties which the Chief of Defence Force considers suitable and reasonable for him.

Compare: 1947 No 57 s 68; 1955 No 107 s 9(3)

Section 69(1): replaced, on 22 October 1959, by section 24 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 69(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 69(1) proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 69(1) proviso paragraph (b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 69(1) proviso paragraph (c): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 69(1A): inserted, on 22 October 1959, by section 24 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 69(1A): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 69(1B): inserted, on 22 October 1959, by section 24 of the Government Superannuation Fund Amendment Act 1959 (1959 No 85).

Section 69(1B): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 69(1B): amended, on 29 March 1985, by section 22(1) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 69(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 69(2): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

70 Contributors entering Government service after retirement from regular forces

(1)

Where any permanent member or regular serviceman retires from the regular forces, and within 6 months thereafter becomes employed in the Government service otherwise than in the regular forces, the following provisions shall apply:

(a)

he may elect to become a contributor under Part 2, in which case his contributory service before his retirement from the regular forces shall be deemed to be continuous with his employment in the Government service thereafter, and his right (if any) to receive a retiring allowance under section 68 shall cease:

(b)

if he is entitled to receive a retiring allowance under section 68, he may elect to continue as a contributor to the Fund and to reserve his right to that retiring allowance, in which case he shall be entitled on his retirement from the Government service to receive that retiring allowance from the date of that retirement, computed by reference to the portion of his contributory service before his retirement from the regular forces, and also, if he is entitled to a retiring allowance under Part 2, to receive that retiring allowance computed by reference to the portion of his contributory service subsequent to his retirement from the regular forces, or if he is not entitled to or elects not to receive such a retiring allowance, to receive a refund, without interest, of the amount of his contributions to the Fund in respect of that subsequent portion of his contributory service:

(c)

he may elect to receive a refund, without interest, of his contributions to the Fund, in which case he may become a contributor to the Fund in respect of his employment in the Government service but, subject to the provisions of subsection (3), not in respect of any period before his retirement from the regular forces:

(d)

if he is entitled to a retiring allowance under section 68, he may elect to receive that retiring allowance.

(2)

Every election under this section shall be made within 6 months after the retirement of the contributor from the regular forces.

(3)

Subject to such conditions as the Authority may impose, whether as to money to be repaid to the Fund or otherwise, an election may be made under this section notwithstanding that the contributor may have previously received a refund of his contributions or may have previously commenced to receive a retiring allowance.

(4)

Where there is an interval between the retirement of the contributor from the regular forces and the commencement of his subsequent employment in the Government service, he may, with the consent of the Authority but not otherwise, contribute to the Fund in respect of that interval.

(5)

Where any permanent member or regular serviceman who has retired from the regular forces on a retiring allowance under section 68 or section 69, and whose length of contributory service is less than 40 years, is re-employed as a regular serviceman, he shall again be a contributor to the Fund from the date of his re-employment 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:

Compare: 1947 No 57 s 67; 1951 No 65 s 8

Section 70(1): amended (with effect on 1 April 1975), on 1 November 1976, by section 27(a) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 70(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 70(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 70(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 70(5): amended (with effect on 1 April 1975), on 1 November 1976, by section 27(b) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 70(5): amended (with effect on 1 April 1975), on 1 November 1976, by section 27(c) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 70(5) proviso: amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

70A Contributor to special armed forces scheme entering Government service

(1)

Where any person ceasing to be a permanent member of the regular forces or regular serviceman elects under paragraph (a) of subsection (1) of section 70 to become a contributor under Part 2 or elects under paragraph (b) of the said subsection (1) to continue as a contributor to the Fund, his rate of contribution payable in respect of his service after his ceasing to be such a permanent member or regular serviceman shall be the appropriate rate payable under the said Part 2, having regard to his age at the commencement of his contributory service.

(2)

Where any such person, being a person who immediately before ceasing to be a permanent member or regular serviceman was contributing a percentage of salary determined under subsection (1) of section 63A, makes any such election under paragraph (a) of subsection (1) of section 70, he shall be entitled to a refund of an amount equal to the difference between his actual contributions as a permanent member or regular serviceman and the contributions he would have paid if the said subsection (1) of section 63A and section 66A had not been enacted.

Section 70A: inserted (with effect on 20 April 1972), on 20 October 1972, by section 4 of the Government Superannuation Fund Amendment Act 1972 (1972 No 33).

Section 70A(1): amended, on 1 November 1976, by section 28(a) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 70A(1): amended, on 1 November 1976, by section 28(b) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 70A(2): amended, on 1 November 1976, by section 28(c) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 70A(2): amended, on 1 November 1976, by section 28(d) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

71 Effect of loss of pay through punishment

(1)

Where, in conjunction with any punishment awarded, the salary of a contributing member is completely stopped for a period of 28 days or more, no contributions shall be payable by the member in respect of that period, and it shall not be counted in computing the length of his contributory service, but shall not be deemed to break the continuity thereof.

(2)

Where the salary of a contributing member is completely stopped as aforesaid for a period of less than 28 days, or is partly stopped for any period, his contributions to the Fund shall be payable in respect of that period as if his salary had not been stopped, and that period shall be counted in computing the length of his contributory service.

(3)

Where a contributor compulsorily retires from the regular forces by reason of the termination of his engagement by the Chief of Defence Force before he has attained the appropriate age for retirement, and there has been any reduction of his salary within 5 years before the date of his retirement by reason of his ceasing to hold higher rank or seniority than his substantive rank or seniority, the Authority, in its discretion, may direct that the contributor shall receive a refund, without interest, of his contributions to the Fund in respect of the excess of his salary over the salary for the rank or seniority to which he reverted, and in any such case the amount of that excess shall not be deemed to form part of his salary for the purposes of this Act.

(4)

Where any permanent member or regular serviceman is or has been a deserter or is or has been absent without leave from Her Majesty’s Forces for a continuous period of not less than 3 months commencing on or after 1 April 1947, that permanent member or regular serviceman shall not be entitled to receive a retiring allowance under this Part nor shall any spouse or partner or children of that permanent member or regular serviceman be entitled to any annuity or allowance under section 45 or section 47:

provided that, with the consent of the Chief of Defence Force, this subsection shall cease to apply in any case where the period of desertion or absence without leave has terminated or in the case of a deceased permanent member or regular serviceman is deemed by the Chief of Defence Force to have terminated before his death.

Compare: 1947 No 57 s 69

Section 71(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71(3): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 71(4): inserted, on 14 December 1962, by section 13 of the Government Superannuation Fund Amendment Act 1962 (1962 No 130).

Section 71(4): amended, on 26 April 2005, by section 9 of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 71(4): amended, on 29 March 1985, by section 22(1) of the Government Superannuation Fund Amendment Act 1985 (1985 No 62).

Section 71(4): amended, on 1 November 1976, by section 29 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Section 71(4) proviso: amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 71(4) proviso: amended, on 1 November 1976, by section 29 of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).

Part 3A Superannuation of members of Armed Forces after 4 December 1986

Part 3A: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

71A Interpretation

In this Part, unless the context otherwise requires,—

accrued leave includes in respect of a contributor any Armed Forces Terminal Benefit (payable pursuant to section 54 of the Defence Act 1971) which is taken as leave

basic pay, in relation to a member of the regular forces, means the daily rate of pay for that member’s rank and seniority including, where applicable, trade classification or other qualification pay but excluding other allowances

contributory service includes any period of accrued leave as a member of the regular forces due to a contributor at the date of the contributor’s discharge or release from the regular forces

regular forces means the Royal New Zealand Navy, the Regular Force of the New Zealand Army, and the Regular Air Force collectively

retirement date means in respect of a contributor the final day of accrued leave taken after the contributor’s discharge or release from the regular forces; and retire and retirement have corresponding meanings

salary, in relation to a member of the regular forces, means the basic pay payable to the member and in respect of any person who has made an election pursuant to section 66B also includes Flying Qualification Pay and Surveying Pay.

Section 71A: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 71A salary: amended, on 2 October 2001, by section 16(2) of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

71B Application

(1)

This Part shall apply to every contributor to the Fund who is or becomes a member of the regular forces required to contribute to the Fund in that capacity, and the entitlements of and benefits payable to or in respect of that person shall be determined in accordance with this Part and Part 7, and not otherwise.

(2)

Nothing in this Part shall apply in respect of—

(a)

any person who first becomes a member of the regular forces after 30 June 1992; or

(b)

any period of service as a member of the regular forces after 30 June 1992 by any person who rejoins the regular forces after that date (other than a person whose contributions in respect of his or her previous period of service remain, as a result of an election made by that person under this Part, in the Fund throughout the period between that person’s 2 periods of service as a member of the regular forces).

(3)

Nothing in subsection (2) prevents any person who returns to service in the regular forces on or after 1 July 1992 from again electing to become a contributor to the Fund under this Part if—

(a)

that person was, as at the close of 30 June 1992, a contributor to the Fund under this Part who was on leave of absence, without salary, from the regular forces; and

(b)

that person has, throughout the period beginning with the date on which he or she began his or her period of leave of absence, without salary, from the regular forces and ending with the date on which he or she returned to service with the regular forces, either—

(i)

continued to contribute to the Fund in accordance with section 32 (as applied by section 71S(2)); or

(ii)

as a result of an election made by that person under section 71P(1) allowed his or her contributions to remain in the Fund.

(4)

Notwithstanding anything to the contrary in this Act, nothing in this Part shall apply in respect of any period of service as a member of the regular forces after the effective date of an election under section 71JA.

Section 71B: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 71B(2): inserted, on 1 July 1992, by section 9 of the Government Superannuation Fund Amendment Act (No 2) 1992 (1992 No 61).

Section 71B(3): inserted, on 1 July 1992, by section 9 of the Government Superannuation Fund Amendment Act (No 2) 1992 (1992 No 61).

Section 71B(4): inserted, on 1 October 1995, by section 30 of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

71C Members of regular forces to become and remain contributors to Fund under this Part

(1)

Except as provided in this section and section 71P, every person who on or after 5 December 1986 becomes a member of the regular forces shall contribute to the Fund under this Part in respect of any period during which the person remains a member of the regular forces and any period of accrued leave taken after the contributor’s discharge or release from the regular forces.

(2)

Nothing in subsection (1) shall apply to—

(a)

[Repealed]

(b)

any person who—

(i)

is a chaplain in the regular forces; and

(ii)

is a member of a church superannuation scheme; and

(iii)

with the consent of the Chief of Defence Force, elects not to become a contributor to the Fund:

(c)

any person—

(i)

whose age at the date of becoming a member of the regular forces is not less than 35 years; and

(ii)

who is not a contributor to the Fund; and

(iii)

who, with the consent of the Chief of Defence Force, elects not to become a contributor to the Fund:

(d)

any person who becomes a member of the regular forces and has received or is in receipt of any benefit under Part 3 or this Part, unless the Chief of Defence Force and the Authority agree that the person may become a member of the Fund:

(e)

any person who becomes a member of the regular forces and has received or is receiving any pension or retiring allowance in respect of service as a regular member of the armed forces of any State (other than New Zealand) unless the Chief of Defence Force and the Authority agree that the person may become a member of the Fund.

(3)

Except with the consent of the Chief of Defence Force and the Authority, no person may make an election under paragraph (a), paragraph (b), or paragraph (c) of subsection (2) more than 6 months after the date on which the person becomes a member of the regular forces.

(4)

Any election made under paragraph (a), paragraph (b), or paragraph (c) of subsection (2) may be revoked at any time with the consent of the Chief of Defence Force and the Authority, and the person concerned shall become a contributor to the Fund under this Part on and from the date of the revocation.

Section 71C: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 71C(2)(a): repealed, on 1 April 1991, by section 80 of the National Provident Fund Restructuring Act 1990 (1990 No 126).

Section 71C(2)(b)(iii): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 71C(2)(c)(iii): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 71C(2)(d): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71C(2)(d): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 71C(2)(e): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71C(2)(e): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 71C(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71C(3): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 71C(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71C(4): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

71D Contributors under Part 3 to become contributors under this Part

(1)

Every person who immediately before 5 December 1986 is a contributor under Part 3 and has not retired shall become a contributor under this Part on and from that date and, except as provided in section 71P, shall remain a contributor under this Part in respect of any period during which that person remains a member of the regular forces and any period of accrued leave taken after the contributor’s discharge or release from the regular forces.

(2)

Subsection (5) of section 70 shall continue to have effect in respect of any person to whom that subsection applied before 5 December 1986 and who becomes a contributor under this Part by virtue of this section.

Section 71D: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

71E Existing members of regular forces may elect to become contributors under this Part

(1)

Subject to subsections (2) and (3), every person who immediately before 5 December 1986 is a member of the regular forces and is not a contributor under Part 3 shall be entitled not later than 30 June 1987 or such later date as the Authority may allow, to elect to become a contributor to the Fund under this Part.

(2)

The following persons shall not be entitled to make an election under this section without the consent of the New Zealand Defence Council:

(a)

[Repealed]

(b)

any person who—

(i)

is a chaplain in the regular forces; and

(ii)

is a member of a church superannuation scheme:

(c)

any person whose age at the date of becoming a member of the regular forces was not less than 35 years.

(3)

The following persons shall not be entitled to make an election under this section without the consent of the New Zealand Defence Council and the Authority:

(a)

any member of the regular forces who has received or is in receipt of any benefit under Part 3 or this Part:

(b)

any member of the regular forces who has received or is receiving any pension or retiring allowance in respect of service as a regular member of the armed forces of any State other than New Zealand.

(4)

Every election made under subsection (1) shall take effect on and from 5 December 1986 and the contributions payable by the contributors who make such elections and the benefits payable in respect of contributions by such contributors shall be calculated accordingly.

Section 71E: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 71E(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71E(2)(a): repealed, on 1 April 1991, by section 80 of the National Provident Fund Restructuring Act 1990 (1990 No 126).

Section 71E(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

71F Rate of contributions

(1)

The contribution to be made by every contributor under this Part shall be 7.6% of the contributor’s salary.

(2)

All contributions shall be deducted from the salary of the contributor and paid to the Fund as the salary becomes payable from time to time.

Section 71F: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

71G Entitlement to retiring allowance

(1)

Every contributor to the Fund under this Part who is discharged or released from the regular forces and who, at the date of retirement, has not less than 20 years’ contributory service of which at least 10 years’ service is actual service as a member of the regular forces shall be entitled to a retiring allowance of an amount equal to the pension percentage of the contributor’s final average earnings.

(1A)

For the purposes of this section—

appropriate percentage means 1.5%

pension percentage means the percentage calculated in accordance with the following formula:

P × (0.7 + (0.014 × t))

where—

P: is the appropriate percentage multiplied by the number of years (including fractions of a year) of contributory service:
t: is the number, if any, of years (including fractions of a year) by which the contributor’s date of retirement precedes 1 October 1999.

(2)

Where any contributor to the Fund under this Part is discharged or released from the regular forces in circumstances to which subsection (1) does not apply, that person shall not be entitled to receive any retiring allowance under this Part unless the person is entitled to receive a retiring allowance under section 71H.

(3)

Where any contributor is convicted of any offence under the Armed Forces Discipline Act 1971 that carries a maximum punishment of death or life imprisonment becomes entitled to a retiring allowance under subsection (1), the benefits payable may, at the discretion of the Authority having regard to the recommendation of the Chief of Defence Force, be reduced or varied in such manner as the Authority thinks fit, but shall not be less than the value of the contributor’s entitlement under section 71K.

(4)

For the purposes of determining the retiring allowance of any contributor under this Part this section shall be deemed to include subsections (6) to (9) of section 61L and shall be read as if those subsections were part of this section.

Section 71G: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 71G(1): replaced, on 1 April 1990, by section 14 of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 71G(1A): inserted, on 1 April 1990, by section 14 of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 71G(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71G(3): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

71H Entitlement to retiring allowance where retirement on grounds of disability

(1)

Every contributor to the Fund under this Part who is discharged from the regular forces on the ground of being medically unfit for further duty shall, if the Authority is of the opinion that the degree of disability is sufficient to justify the payment of a retiring allowance, be entitled to receive from the Fund an annual retiring allowance of an amount equal to the amount that would have been payable had section 71G applied to the contributor.

(2)

The Authority may, in its discretion, suspend, reduce, or cancel any retiring allowance payable under subsection (1) if—

(a)

it is of the opinion that the degree of disability is insufficient to justify the payment of the retiring allowance in full or in part; or

(b)

the contributor fails without sufficient justification to submit to medical examination when and as often as required by the Authority; or

(c)

the Authority does not know the present whereabouts of the contributor or whether the contributor is alive or dead.

(3)

The Authority may, in its discretion, vary or revoke any decision made by it under subsection (1) or subsection (2).

(4)

Any decision by the Authority to suspend or reduce a retiring allowance under the provisions of subsection (1) shall be disregarded for the purposes of sections 61N, 61O, and 61Q as applied by sections 71L and 71N(4).

(5)

For the purpose of this section 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 Chief of Defence Force considers suitable and reasonable for the contributor.

(6)

Where the Authority has suspended, reduced, or cancelled a retiring allowance under subsection (2), the contributor may at any time while the retiring allowance is suspended, reduced, or cancelled elect to receive a refund of the contributor’s contributions calculated in accordance with the provisions of section 71K as if the date when such retiring allowance was first so suspended, reduced, or cancelled was the date of payment for the purposes of section 71K (less any amounts already received by the contributor from the Fund), in which case no further sum shall be payable out of the Fund in the event of the contributor’s death.

Section 71H: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 71H(1): replaced, on 1 April 1990, by section 15 of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 71H(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71H(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71H(2)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71H(2)(c): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71H(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71H(4): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71H(5): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71H(5): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 71H(6): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

71I Contributions and contributory service where contributor disciplined or service otherwise interrupted

(1)

Where, pursuant to the Armed Forces Discipline Act 1971 or any regulations made under that Act, a contributor forfeits the whole of the contributor’s salary for a period of 28 days or more, no contributions shall be payable by the contributor in respect of that period and it shall not be counted in computing the length of the contributor’s contributory service, but shall be deemed not to break the continuity of the service.

(2)

Where the salary of a contributor is forfeited under that Act or any regulations made under that Act for a period of less than 28 days or is partly forfeited for any period, the contributor’s contributions to the Fund shall be payable in respect of that period as if the contributor’s salary had not been forfeited, and that period shall be counted in computing the length of the contributor’s contributory service.

(3)

Where subsections (1) and (2) do not apply, and the service in the regular forces of any person has been interrupted, it shall for the purposes of this Part to the extent that the Authority so determines and subject to such conditions including payment of contributions at such rate or rates as it thinks fit, be deemed not to be interrupted.

Section 71I: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 71I(1): amended, on 1 April 1988, by section 13(1) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 71I(2): amended, on 1 April 1988, by section 13(2) of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 71I(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

71J Benefits where member of regular forces dies while deserter or dies or is discharged while absent without leave

(1)

Where a contributor dies while a deserter or absent without leave and has been in desertion or so absent for a continuous period of 28 days or more, any spouse or partner of the contributor may, at the discretion of the Authority exercised having regard to the recommendation of the Chief of Defence Force, receive such benefits as the Authority thinks fit; but those benefits shall not exceed the benefits which the spouse or partner would have been entitled to receive under section 71P had the contributor died while on leave of absence without salary, nor shall the benefits be less than the benefits to which the contributor would have been entitled under section 71K if that section applied.

(2)

Where any member of the regular forces has been discharged from the regular forces on the grounds of being absent without leave for a continuous period of 3 years or more, the member may at the discretion of the Authority, having regard to the recommendation of the Chief of Defence Force, receive the following benefits:

(a)

a refund of the total amount of the contributor’s contributions to the Fund (less any amounts already received by the contributor from the Fund) increased in respect of contributions paid in respect of any period of contributory service under Part 3 or this Part by 0.25% for every month between the date on which the contributor became a contributor under Part 3 or this Part and the date of payment of the refund; or

(b)

a retiring allowance computed in accordance with the provisions of section 71G if the contributor would have been entitled to such an allowance had the contributor retired from the regular forces on the date when the desertion or absence without leave commenced.

(3)

Where any member of the regular forces who has been discharged from the regular forces on the grounds of being absent without leave for a continuous period of 3 years or more dies, any spouse or partner of the contributor may receive such benefits as the Authority thinks fit but such benefits shall not exceed the benefits that the spouse or partner would have been entitled to receive had the contributor died while on leave of absence without salary pursuant to section 71P nor shall the benefits be less than the benefits to which the contributor would have been entitled under section 71K if that section applied.

Section 71J: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 71J(1): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 71J(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71J(1): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 71J(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71J(2): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 71J(3): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 71J(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

71JA Right to cease to be contributor under Part 3A

Any contributor under this Part may, subject to regulations made under section 97, elect to cease to be a contributor to the Fund and—

(a)

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; or

(b)

to receive a refund of the contributor’s contributions in accordance with those regulations.

Section 71JA: inserted, on 1 October 1995, by section 12 of the Government Superannuation Fund Amendment Act 1995 (1995 No 28).

71K Benefits where contributor leaves regular forces and is not entitled to retiring allowance

(1)

Where any contributor under this Part is discharged or released from the regular forces in circumstances where no retiring allowance is payable, the contributor shall be entitled to receive a refund of the total amount of the contributor’s contributions to the Fund (less any amounts already received by the contributor from the Fund), increased—

(a)

in respect of contributions paid in respect of any period of contributory service under Part 3 or this Part by 0.25% for every month between the date of commencement of the contributor’s contributory service under Part 3 or this Part and the date of payment of the refund; and

(b)

where the Chief of Defence Force and the Authority so agree, by a further sum by way of interest computed as if the contributions paid by the contributor (after deducting all sums from time to time received by the contributor 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 (see subsections (11) and (12)); and, except in the case of payments made during the financial year in which the contributor retires, that interest shall be computed as if all money paid into or out of the Fund in any financial year had been paid on 30 June in that year.

(2)

For the purposes of determining the amount of any refund of contributions payable to any contributor under subsection (1), the amount of the refund shall include any amount payable to the contributor under section 35(1) of the Government Superannuation Fund Amendment Act 1976.

(3)

Where any contributor is entitled to receive a payment under subsection (1) and the contributor has not less than 10 years contributory service, the contributor may elect to decline the payment and to have the transfer value of the contributor’s contributions (as determined in accordance with subsection (5)) paid to any retirement scheme (within the meaning of section 6(1) of the Financial Markets Conduct Act 2013) that is nominated by the contributor and approved by the Authority.

(4)

Any election under subsection (3) may be revoked, but shall be irrevocable once any payment has been accepted from the Fund pursuant to that election.

(5)

For the purposes of subsection (3) the transfer value of a contributor’s contributions shall be—

(a)

the amount of the refund that the contributor would be entitled to receive under subsection (1), increased by 10% of that amount for every complete year of the contributor’s contributory service in excess of 10 years’ contributory service, and an appropriate portion of 10% for any part year of such contributory service; or

(b)

twice the amount of the refund that the contributor would be entitled to receive pursuant to subsection (1),—

(6)

Any contributor who is entitled to receive a payment under subsection (1) and who has not attained the age of 50 years may, at any time before the payment is made, elect to defer the contributor’s right to payment under subsection (1) and to leave the contributor’s contributions in the Fund.

(7)

Any election under subsection (6) may be revoked at any time.

(8)

In any case where a person has elected to leave contributions in the Fund under subsection (6), the provisions of subsections (6) and (7) of section 61R shall apply in all respects to that person, with such modifications as may be necessary, as if—

(a)

every reference to Government service were a reference to service in the regular forces; and

(b)

every reference to section 61S were a reference to section 71K.

(9)

(a)

a refund of the contributor’s contributions to the Fund increased in respect of contributions paid in respect of any period of contributory service under Part 3 or this Part by 0.25% for every month between the date of commencement of the contributor’s contributory service under Part 3 or this Part and the date of the contributor’s death; or

(b)

an annuity of one-half of the rate of the retiring allowance to which the deceased contributor would have been entitled if the contributor had become entitled to a retiring allowance calculated under section 71G on the date of the contributor’s death as if—

(i)

the date on which the contributor was discharged or released from the regular forces was the date of the contributor’s retirement; and

(ii)

the final average earnings of the contributor were increased by the percentage (if any) as certified by the Government Statistician by which the index number of the Consumers Price Index for the quarter which immediately precedes the date of the contributor’s death exceeds the index number for the quarter immediately following the date on which the contributor was discharged or released from the regular forces—

and the entitlement of the spouse or partner to the refund or annuity shall not be affected by any change in the relationship status of that spouse or partner.

(10)

Where a contributor who has elected to leave contributions in the Fund under subsection (6) dies while any contributions are held in the Fund on his or her behalf and while not contributing and does not leave a spouse or partner, sections 61O and 61Q shall not apply and there shall be paid out of the Fund 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 increased in respect of contributions paid in respect of any period of contributory service under Part 3 or this Part by 0.25% for every month between the date of commencement of the contributor’s contributory service under Part 3 or this Part and the date of the contributor’s death.

(11)

The Authority may not make a determination under subsection (1)(b) unless the Minister has approved the proposed method.

(12)

A determination under that subsection is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

See secondary legislation made under this Act (if published on this website)

Legislation Act 2019 requirements for secondary legislation made under this section
Publication	The maker must publish it in the Gazette	LA19 ss 73, 74(1)(a), Sch 1 cl 14
Presentation	It is not required to be presented to the House of Representatives because a transitional exemption applies under Schedule 1 of the Legislation Act 2019	LA19 s 114, Sch 1 cl 32(1)(a)
Disallowance	It may be disallowed by the House of Representatives	LA19 ss 115, 116
This note is not part of the Act.

Section 71K: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 71K(1)(b): amended, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

Section 71K(1)(b): amended, on 2 October 2001, by section 15 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71K(1)(b): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71K(1)(b): amended, on 1 July 1992, by section 10 of the Government Superannuation Fund Amendment Act (No 2) 1992 (1992 No 61).

Section 71K(1)(b): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 71K(3): amended, on 1 December 2014, by section 150 of the Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70).

Section 71K(6): inserted, on 1 April 1988, by section 14 of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 71K(7): inserted, on 1 April 1988, by section 14 of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 71K(8): inserted, on 1 April 1988, by section 14 of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 71K(9): inserted, on 1 April 1988, by section 14 of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 71K(9): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 71K(9): amended, on 26 April 2005, by section 4(3) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 71K(9)(b)(ii): amended, on 1 September 2022, by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).

Section 71K(10): inserted, on 1 April 1988, by section 14 of the Government Superannuation Fund Amendment Act 1988 (1988 No 19).

Section 71K(10): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 71K(11): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

Section 71K(12): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).

71L Benefits on death of contributor

Sections 61M, 61N, 61O, and 61Q shall apply in respect of contributors under this Part as if—

(a)

the references in those sections to Government service included service in the regular forces:

(b)

the references in section 61M(1)(a)(ii), section 61N(1)(a), section 61N(2)(a), and section 61O(1)(b) to section 61S(1)(a) were references to section 71K:

(c)

the reference in section 61M(1)(b) to section 91 were a reference to section 71M:

(d)

the reference in section 61N(1)(b) to section 61T(2) were a reference to section 71S(2):

(e)

paragraph (a) of section 61O(1) had been repealed, and the following paragraph substituted:

(a)

where the contributor dies before becoming entitled to a retiring allowance, a lump sum being:

(i)

1 year’s salary of the contributor calculated at the rate of salary payable to the contributor when the contributor was last a contributor to the Fund; or

(ii)

a refund of the contributor’s contributions to the Fund including interest, as if the contributor had ceased service in the regular forces on the date of the contributor’s death and become entitled to receive a refund of contributions under section 71K(1)—

whichever is the greater:

Section 71L: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

71M Election to surrender proportion of retiring allowance and receive cash payment

(1)

Any contributor who becomes entitled to a retiring allowance under this Part may elect to surrender the contributor’s right to a proportion of the retiring allowance and to receive instead payment out of the Fund of an amount calculated in accordance with formula A × B, where—

A

is the amount by which the contributor’s annual retiring allowance is reduced pursuant to the surrender:

B

is:

(a)

21 where the contributor is not more than 40 years of age at the date of retirement:

(b)

21 reduced by 0.075 for each month between the contributor’s 40th birthday and the contributor’s age at the date of retirement where the contributor is more than 40 years of age but not more than 50 years of age at the date of retirement:

(c)

12 where the contributor is more than 50 years of age at the date of retirement.

(2)

For the purposes of subsection (1) a contributor shall be deemed to be entitled to a retiring allowance under this Act in any case where the contributor would have been so entitled if the contributor had retired on the date of the election.

(3)

An election may be made under subsection (1) by a contributor at any time within 3 months immediately preceding the date on which the contributor becomes entitled to a retiring allowance under this Part.

(4)

Where an election is made during the period specified in subsection (3), it shall be deemed to have been made on the earliest day on which the contributor would be entitled to a retiring allowance under this Part if the contributor survived and had retired.

(5)

Subject to subsection (6), any contributor who has made an election under subsection (1) may make a further election within 3 months before the contributor is discharged or released from the regular forces, to thereupon receive not more than half the amount that the contributor would be entitled to receive if the contributor had been entitled to a retiring allowance when the contributor made the election under subsection (1).

(6)

Where the Authority has determined under section 71H(2) to defer the commencement of the payment of a retiring allowance to a contributor, that contributor shall not be entitled to make any election under subsection (5).

(7)

Where any amount is paid to any contributor under subsection (5), interest shall be payable on that amount by the contributor at such rate as the Authority may determine for the period between the date on which the contributor receives that amount and the date on which the contributor becomes entitled to the retiring allowance or the date of the contributor’s death, whichever is the earlier.

(8)

All such interest shall be recoverable as a debt due to the Crown and may be deducted from any retiring allowance payable to the contributor or any annuity payable to the surviving spouse or partner of the contributor.

(9)

Every election under this section shall be made in writing and delivered to the Authority before the contributor has accepted any instalment of the contributor’s retiring allowance.

(10)

Except as provided in subsection (11), no contributor shall have the right to revoke or amend any election under this section or to make any further election.

(11)

Where a contributor to whom subsection (2) or subsection (5) applies has made an election under subsection (1), that contributor shall be entitled to make 1 further election to increase the proportion of the retiring allowance surrendered under subsection (1) before the contributor has accepted any instalment of the contributor’s retiring allowance.

(12)

No election or combination of elections under this section shall entitle any contributor to surrender more than one-quarter of the contributor’s retiring allowance.

(13)

Where a contributor has completed an election under this section in respect of a previous period of contributory service, the amount so surrendered shall be deducted from the retiring allowance that the contributor may elect to surrender.

(14)

Upon an election under this section becoming effective the annual retiring allowance payable to a contributor shall be reduced by the same proportion as that which the contributor has elected to surrender, and all rights in respect of the proportion so surrendered shall be deemed to be determined.

(15)

Except as provided in subsection (5), any amount which a contributor is entitled to receive under this section shall become payable—

(a)

on the date on which the contributor becomes entitled to payment of the retiring allowance; or

(b)

in the case of a contributor to whom subsection (2) applies, on the date of the contributor’s death,—

whichever is the earlier.

Section 71M: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 71M(1) formula item B paragraph (a): amended, on 1 April 1990, by section 16(a) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 71M(1) formula item B paragraph (b): amended, on 1 April 1990, by section 16(b) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 71M(1) formula item B paragraph (b): amended, on 1 April 1990, by section 16(c) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 71M(1) formula item B paragraph (c): amended, on 1 April 1990, by section 16(d) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 71M(6): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71M(7): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71M(8): amended, on 26 April 2005, by section 4(1) of the Government Superannuation Fund Amendment Act 2005 (2005 No 10).

Section 71M(9): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

71N Right to defer retiring allowance to age 55 or 60 in return for lump sum at retirement

(1)

Any contributor who becomes entitled to a retiring allowance under this Part may, in addition to or instead of exercising the right to surrender a proportion of the contributor’s retiring allowance under section 71M, elect to defer receiving from the Fund the contributor’s retiring allowance until the contributor attains the age of 55 or 60 years and to receive on the date on which the contributor would otherwise be entitled to receive the first instalment of the retiring allowance an amount from the Fund calculated according to the formula C × D, where:

C

is the contributor’s annual retiring allowance after the effect of any election under section 40, section 48, or section 71M:

D

is—

(a)

the number of months from the contributor’s date of retirement to the date the contributor attains 55 or 60 years of age (whichever is appropriate) multiplied by 0.08; or

(b)

20.16—

whichever is the lesser.

(2)

Every election under subsection (1) shall be made in writing and delivered to the Authority before the contributor has accepted any instalment of the contributor’s retiring allowance.

(3)

No contributor shall have the right to revoke or amend any election under subsection (1) or to make any further election after the contributor has accepted any payment under this section.

(4)

Subject to subsection (5), where any contributor dies after having made an election under subsection (1) but before attaining the age at which the contributor has elected to receive the annual retiring allowance, sections 61N, 61O, and 61Q shall apply—

(a)

as if the references in section 61N(1)(a), section 61N(2)(a), and section 61O to section 61S(1)(a) were references to section 71K(1); and

(b)

as if the reference in section 61N(1)(b) to section 61T(2) were a reference to section 71S(2).

(5)

Where any contributor to whom subsection (4) applies dies, no annuity shall be payable under section 61N(1)(b) or 61N(2)(b) until such time as the contributor’s annual retiring allowance would have been payable had the contributor survived and attained the age at which the contributor elected to receive the retiring allowance.

(6)

For the purposes of calculating the amount of the retiring allowance payable to the contributor at the date at which the contributor has elected to receive the retiring allowance, and for the purposes of calculating any annuity, the contributor shall be deemed to have been receiving from the date of retirement an annual retiring allowance of an amount calculated from time to time according to the formula set out in subsection (7) or subsection (8) (as appropriate).

(7)

In any case where the contributor’s date of retirement is on or after 1 April 1990, the formula for the purposes of subsection (6) is—

C ÷ [1 + (0.02 × n)]

where—

C: is the retiring allowance that would have been payable—
(a)
had the contributor not elected to defer the retiring allowance, but after allowing for the effect of any election under section 40 or section 48 or section 71M; and
(b)
had Part 3 of the Government Superannuation Fund Amendment Act 1990 not been enacted:
n: is the number, if any, of years (including fractions of a year) by which the contributor’s date of retirement precedes whichever is the earlier of—
(a)
the date to which the contributor elected to defer the retiring allowance; or
(b)
1 October 1999.

(8)

In any case where the contributor’s date of retirement is before 1 April 1990, the formula for the purposes of subsection (6) is—

C × (0.7 + (0.014 × t))

where—

C: is the retiring allowance that would have been payable—
(a)
had the contributor not elected to defer the retiring allowance, but after allowing for the effect of any election under section 40 or section 48 or section 71M; and
(b)
had neither Part 1 nor Part 3 of the Government Superannuation Fund Amendment Act 1990 been enacted:
t: is the number, if any, of years (including fractions of a year) by which the date to which the contributor elected to defer the retiring allowance precedes 1 October 1999.

Section 71N: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 71N(1) formula item D paragraph (a): amended, on 1 April 1990, by section 17(1)(a) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 71N(1) formula item D paragraph (b): amended, on 1 April 1990, by section 17(1)(b) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 71N(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71N(6): replaced, on 1 April 1990, by section 17(2) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 71N(7): inserted, on 1 April 1990, by section 17(2) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

Section 71N(8): inserted, on 1 April 1990, by section 17(2) of the Government Superannuation Fund Amendment Act 1990 (1990 No 30).

71O Contributions in respect of previous service in armed forces

(1)

Where any contributor has served as a member of the regular forces or as a regular member of the armed forces of any State other than New Zealand for any period or periods before the commencement of the contributor’s contributory service as a member of the regular forces, the contributor may, with the consent of the Authority and the Chief of Defence Force, elect to contribute to the Fund in respect of the whole or any part of that period or those periods of previous service.

(2)

The consent of the Authority under subsection (1) may be given subject to such conditions as the Authority thinks fit, including payment of contributions at such rate or rates as the Authority thinks fit.

(3)

Except with the consent of the Authority no election under this section shall be made more than 5 years after the contributor last became a member of the regular forces.

(4)

No election shall be made under this section so as to enable any contributor—

(a)

to contribute to the Fund in respect of any period of service for which the contributor is receiving or has received any pension or retiring allowance except with the consent of the Authority and subject to such conditions as may be imposed by the Authority:

(b)

to contribute to the Fund in respect of any period of contributory service in excess of 10 years occurring before the commencement of the contributor’s current actual continuous service as a member of the regular forces unless that earlier contributory service was service as a member of the regular forces.

Section 71O: inserted, on 25 December 1986, by section 15(1) of the Government Superannuation Fund Amendment Act 1986 (1986 No 132).

Section 71O(1): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71O(1): amended, on 1 April 1990, pursuant to section 102(5) of the Defence Act 1990 (1990 No 28).

Section 71O(2): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71O(3): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

Section 71O(4)(a): amended, on 2 October 2001, by section 21 of the Government Superannuation Fund Amendment Act 2001 (2001 No 47).

71P Option where contributor on leave of absence without salary

(1)

Where any contributor under this Part is on leave of absence without salary, the contributor may elect that section 32 (as applied by section 71S(2)) shall apply, or may elect that that section shall not apply and that subsection (2) shall apply.

(2)

Where a contributor elects that this subsection shall apply—

(a)

the contributor’s contributions shall remain in the Fund:

(b)

the contributor shall not be liable to pay contributions in respect of the period of leave of absence:

(c)

the period of leave of absence shall not be counted as contributory service of the contributor:

List of access keys

Government Superannuation Fund Act 1956

Government Superannuation Fund Act 1956

Note

Contents

1 Short Title and commencement

Part 1 Preliminary

2 Interpretation

(a)

(b)

(a)

(b)

(i)

(ii)

(a)

(b)

(c)

(ca)

(cb)

(cc)

(d)

(e)

(ea)

(eb)

(ec)

(f)

(g)

(a)

(b)

(a)

(b)

(c)

(a)

(b)

(c)

(a)

(b)

(c)

(d)

2A Application to certain employees of State enterprises

(a)

(i)

(ii)

(b)

(a)

(b)

(c)

(a)

(b)

2B Application to certain employees of Crown Research Institutes

(a)

(b)

(a)

(b)

(c)

(a)

(b)

2C Superannuation rights of certain former employees of Tokelau Public Service

(a)

(b)

(c)

(a)

(b)

(a)

(b)

Government Superannuation Appeals Board

3 Government Superannuation Appeals Board

3A Membership

3B Nomination of appointed members

3C Term of office of appointed members

4 Function of Appeals Board

5 Appointment of members of Appeals Board

6 Term of office

(a)

(b)

7 Appeals to Appeals Board

(a)

(b)

8 Way in which appeals to be made

(a)