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
being a person Delegated by the Commonwealth Superannuation Corporation (CSC) / Authorised by the CEO of
CSC under Section 47 of the Superannuation Act 1990 for the purposes of determining eligibility of an employee
undertaking prescribed employment during a leave of absence without pay for a recognised allowance:
1. certify 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 allowance, of a type described in a Determination made by
CSC or the Minister relating to ‘recognised allowances’ was payable to the employee.
2. am of the opinion that there is a likelihood that the eligible employee
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 a
Determination made by CSC or the Minister relating to recognised allowances’,
has been, and will continue to be from the date of this certificate,
payable to the employee
will be payable to the employee from
/ /
allowance for an employee
undertaking prescribed employment
during leave of absence without pay
Superannuation Act 1990
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is in receipt of an
approved allowance
that commenced,
or will commence on
/ /
at the rate of
$ per annum
Signature of person Delegated by CSC / Authorised by the CEO of CSC
Date signed
/ /
Title of position
(a) Under the Determinations, an allowance in the circumstances of Item
1 is automatically
included as a recognised allowance for the purpose of determining annual contribution salary
under Rule 3.1.2 of the Rules of the PSS Scheme, 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 Rules 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. If the certificate is still ‘effective’, 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.
(d) or comments on the meaning of ‘recognised allowance’, ‘likelihood’, ‘continuous’ and
‘effective, please see the explanations over the page.
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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
Overseas Callers
+61 2 6275 7000
Explanatory notes
Are those allowances, which CSC has determined may be included as salary for superannuation purposes.
Some allowances may be recognised immediately, while others can only be accepted after specified eligibility
criteria have been satisfied. The PSS 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.
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 month period.
If a recognised 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 Rules of the scheme. 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, or there is a break in continuity,
and this results in a reduction in the superannuation salary, the member continues to pay contributions on the salary
level applicable on the day immediately preceding the cessation. This salary is updated for general wage increases but
not increments in respect of higher duties allowance. Other allowances remain frozen at the rate payable on cessation.
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.
It is not possible for PSS salary for superannuation to be reduced under the Rules of the Scheme. Members whose
actual salary drops below their contribution salary may reduce their contribution rate by completing form
 subject to the minimum contribution rate of 2 per cent
being retained.
How can I get
more information?
 1300 338 240
FAX 02 6275 7010
 Employer Service
GPO Box 2252
Canberra ACT 2601
End Form
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