AFSL 238069
RSEL L0001397
ABN 48 882 817 243
1922 Scheme
RSE R1004649
ABN 19 415 776 361
DFRB Scheme
RSE R1000306
ABN 50 925 523 120
DFRDB Scheme
ABN 39 798 362 763
RSE R1004595
ABN 74 172 177 893
PNG Scheme
RSE R1004601
ABN 65 127 917 725
The informaon provided in this form is general advice only and has been prepared without taking account of your personal objecves, nancial situaon or needs. Before acng on any such general advice,
you should consider the appropriateness of the advice, having regard to your own objecves, nancial situaon and needs. You may wish to consult a licensed nancial advisor. You should obtain a copy of the
relevant Product Disclosure Statement (PDS) and consider its contents before making any decision regarding your super.
Commonwealth Superannuaon Corporaon (CSC) ABN: 48 882 817 243, AFSL: 238069, RSEL: L0001397
Defence Force
Rerement and Death
Benets Scheme
ABN: 39 798 362 763
Australian Defence
Force Superannuaon
ABN: 90 302 247 344
RSE: R1077063
Superannuaon Scheme
ABN: 19 415 776 361
RSE: R1004649
Public Sector
accumulaon plan
ABN: 65 127 917 725
RSE: R1004601
Military Superannuaon
and Benets Scheme
ABN: 50 925 523 120
RSE: R1000306
Australian Defence
Force Cover
ABN: 64 250 674 722
Public Sector
Superannuaon Scheme
ABN: 74 172 177 893
RSE: R1004595
1922 Scheme
DFRB Scheme
PNG Scheme
CSC rerement income
Superannuation Act 1976 and Superannuation (CSS) Salary Regulations
being a person Delegated by the Commonwealth Superannuation Corporation (CSC) / Authorised by the CEO of CSC for the
purposes of Regulation 6 of the Superannuation (CSS) Salaries Regulations:
* Cross those that do NOT apply
 that the eligible employee named hereunder has performed continuously for a period of twelve months and
one day, duties or work in respect of which performance an allowance, of a type described in Regulation 4 and of a kind
prescribed under Regulation 5(l) of the Superannuation (CSS) Salary Regulations, was payable to the employee.
that there is a likelihood that the eligible employee named hereunder will perform, for a total
continuous period of not less than twelve months (including any period before the date of this certificate that is
continuous with the period commencing on the date of this certificate), duties or work in respect of which performance
an allowance, of a type described in Regulation 4 and of a kind prescribed under Regulation 5(l) of the Superannuation
(CSS) Salary Regulations,
* has been, and will continue to be from the date of this certificate, payable to the employee, or
* will, from
/ /
be payable to the employee
Insert full name
Reference number (AGS)
is in receipt of an approved allowance (describe briefly the allowance payable):
that commenced,
or will commence on
/ /
at the rate of
Signature of the
person delegated
by CSC/authorised
by the CEO of CSC
Date signed
/ /
Title of position
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(a) An allowance in the circumstances of Item #1 is automatically salary under the Superannuation Act 1976, but the
certificate is needed to confirm the receipt of the allowance for the requisite period. The certificate should be given
immediately following the completion of the twelve months’ period. If, for any reason, it is not given at that time,
it should be given as soon as possible thereafter, whether or not the allowance has ceased.
(b) A certificate in accordance with Item #2 is a requirement of the Regulations for the allowance to be accepted as
salary for the purposes of the Act. Such certificate cannot be given on a date after an allowance of a prescribed kind
ceased to be payable.
(c) The completed certificate should be retained by the Department or Authority and must be forwarded, on request,
to us., e.g. is the allowance identified in the certificate still affecting the calculation
of salary for superannuation, when the person ceases to be an eligible employee, it must be attached to the members
application for benefit (other than a —form ).
(d) For comments on the meaning of ‘likelihood’, ‘continuous’ and ‘effective, please see the explanations below.
Are those allowances, identified in the CSS (Salary) Regulations, that may be included as salary for superannuation purposes.
Some allowances may be recognised immediately, while others can only be accepted after specified eligibility criteria and
qualification periods have been satisfied. The CSS Employer Training Notes include more detail on these allowances.
In considering the likely period that an allowance will be payable, the broad meaning to be given to ‘likelihood’ in the
certificate given by the person Delegated by CSC / Authorised by the CEO of CSC is that there is, at the least, a better than
50 per cent chance that the allowance will be payable for the requisite period. In assessing the likelihood of the allowance
continuing to be payable for a future period, consideration should be given to the possibility of breaks in the payment of
the allowance that would either break the continuity or extend the period.
A Certificate based on ‘likelihood will only increase benefit salaries in cases of death or invalidity retirement.
Continuity is not broken where an allowance requiring a certificate is payable immediately before and after a period of
leave during which the allowance is not payable (or payable at a lesser rate). The period of leave will, however, not count
towards the 12 months period for the recognition of the allowance. If the allowance continues to be payable during the
period of leave the question of breaking continuity does not arise and that period of leave during which the allowance was
payable will count towards the twelve months’ period.
If an allowance ceases to be payable or there is a break in continuity (with the exception of the circumstances set out
above) and subsequently the allowance again becomes payable, it is necessary for the criteria for recognition to again be
satisfied. A further certificate must be given before the allowance can again be recognised as salary for the purposes of the
Act, if the member has elected to reduce. Even if the member has not elected to reduce, the criteria must be satisfied again
before any higher level of the allowance e.g. the next increment, can be recognised.
A certificate is effective, in determining the rate of contribution on each anniversary and in determining final annual rate of
salary on retirement or death. After the allowance ceases to be payable, the member continues to pay contributions on the
allowance, as varied from time to time, until one of the following occurs:
an election is made by the contributor to reduce salary for superannuation purposes under
Section 47 of the Act–such member should be formally advised of the effect of such an election
on benefits;
the member’s actual salary for superannuation exceeds the updated salary.
A certificate is not effective on a date before the allowance commenced to be payable.
In the case of age, involuntary, or voluntary early retirement, a certificate is only effective if the contributor has been in
receipt of the allowance continuously for 12 months and one day at the date of retirement notwithstanding that he may
have paid contributions based on the allowance. A Certificate based on ‘likelihood’ will only increase benefit salaries in
cases of death or invalidity retirement.
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 1300 338 240
 1300 308 806
 (02) 6272 9996
 1300 364 144
(02) 6272 9613
1300 338 240
(02) 6275 7010
Employer Service
GPO Box 2252
Canberra ACT 2601
+61 2 6275 7000
Members whose actual salary drops below their contribution salary may elect to reduce either or both their:
contribution ratebut only to the required minimum of 5 percent of superannuation salary
contribution salary to a level reflecting their actual salary payment,
by completing the appropriate election on form S8Election to vary contribution rate or for a decreased salary to apply
as salary for superannuation.
Members contemplating an election to decrease their salary for superannuation purposes should be formally counselled
on the immediate impact such an election will have on their benefit entitlements.
PHONE 1300 338 240
FAX 02 6275 7010
MAIL Employer Service
GPO Box 2252
Canberra ACT 2601
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