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
being a person Delegated by the Commonwealth Superannuation Corporation (CSC) / Authorised by the CEO of CSC for
the purposes of Regulation 10 of the Superannuation (CSS) Salaries Regulations:
* Cross those that do NOT apply
* (1) 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 9 of the Superannuation (CSS) Salary Regulations, was payable to the employee.
* (2) 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 9 of the Superannuation
(CSS) Salary Regulations,
* has been, and will continue to be from the date of this certificate, payable to the employee,
* will, from
/ /
Insert full name
Reference number (AGS)
is in receipt of an approved allowance (describe briefly the allowance payable)
be payable to the employee
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that commenced,
or will commence on
/ /
at the rate of
Signature of person Delegated by CSC / Authorised by the CEO of CSC
/ /
Title of position
(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 completionof 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.
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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
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 month 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 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 they 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.
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 S8–Election 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.
 1300 338 240
 02 6275 7010
 Employer Service
GPO Box 2252
Canberra ACT 2601
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