Superannuation (State Public Sector) Regulation 2023

1Short title

This regulation may be cited as the Superannuation (State Public Sector) Regulation 2023.

2Commencement

This regulation commences on 1 July 2023.

3Definitions

The dictionary in schedule 2 defines particular words used in this regulation.

4Meaning of salary

(1)The salary of an employee means the total of the following—

(a)earnings for ordinary hours of work, other than any of the following payments made to an employee on the termination of the employee’s employment—

(i)a payment for unused sick leave;

(ii)an unused annual leave payment, or unused long service leave payment, within the meaning of the Income Tax Assessment Act 1997 (Cwlth);

(b)amounts for over-award payments, shift loadings or commissions;

(c)any payments made when on paid leave, including, for example, parental leave and ancillary leave.

(2)However, if a unit of the State public sector and an employee of the unit make an agreement under section 15, the salary of the employee, for the purposes of calculating the employer contributions payable by the unit, means the salary agreed on.

(3)Terms used in subsection (1)(a) and (b) have the same meanings as they have in the Superannuation Guarantee (Administration) Act 1992 (Cwlth), section 6(1), definition ordinary time earnings.

5Meaning of superannuable salary

(1)The superannuable salary of an employee who is not a member of the Legislative Assembly means the total worked out under section 4(1), other than the following—

(a)amounts for over-award payments, shift loadings or commissions;

(b)an amount paid to the employee by way of fee or allowance, unless the Governor in Council decides the amount is to be included for the purposes of this paragraph.

(2)The superannuable salary of an employee who is a member of the Legislative Assembly means the total of the following—

(a)the salary paid to the employee under the Queensland Independent Remuneration Tribunal Act 2013, section 41;

(b)any additional salary paid to the employee under the Queensland Independent Remuneration Tribunal Act 2013, section 42.

(3)However, if a unit of the State public sector and an employee of the unit make an agreement under section 15, the superannuable salary of the employee, for the purposes of calculating the employer contributions payable by the unit, means the superannuable salary agreed on.

(4)Terms used in subsection (1)(a) have the same meanings as they have in the Superannuation Guarantee (Administration) Act 1992 (Cwlth), section 6(1), definition ordinary time earnings.

6Application of division

This division applies in relation to a unit of the State public sector mentioned in the Superannuation (State Public Sector) Notice 2021, schedule 2, part 1, column 1 (a part 1 employer).

7Rate and frequency for compulsory contributions—Act, s 23

(1)For section 23(1) of the Act, the rate and frequency at which a part 1 employer must pay contributions for each of its employees mentioned in schedule 1, part 1, column 1 is the rate stated in schedule 1, part 1, column 2 at the required frequency for the employee.

(2)For section 23(2) of the Act, the rate and frequency at which a State public sector employee mentioned in schedule 1, part 1, column 1 must pay contributions is the rate stated in schedule 1, part 1, column 3 at the required frequency for the employee.

8Application of division

This division applies in relation to a unit of the State public sector mentioned in the Superannuation (State Public Sector) Notice 2021, schedule 2, part 2, column 1 (a part 2 employer).

9Rate and frequency for compulsory contributions—Act, s 23

(1)For section 23(1) of the Act, the rate and frequency at which a part 2 employer must pay contributions for each of its employees mentioned in schedule 1, part 2, column 1 is the rate stated in schedule 1, part 2, column 2 at the required frequency for the employee.

(2)For section 23(2) of the Act, the rate and frequency at which a State public sector employee mentioned in schedule 1, part 2, column 1 must pay contributions is the rate stated in schedule 1, part 2, column 3 at the required frequency for the employee.

10References to salary etc.

(1)For a period for which a compulsory contribution is to be made for an employee, a reference in a relevant provision to the employee’s salary, superannuable salary or ordinary time earnings is a reference to the salary, superannuable salary or ordinary time earnings paid to the employee for the period.

Example—

For an employee mentioned in schedule 1, part 1, item 2—

(a)the required frequency for the employee is within 1 week after the end of a pay period in which the salary of the employee is paid to the employee; and

(b)the rate at which the employee’s employer must pay a contribution is 12.75% of the employee’s salary for the pay period.

(2)In this section—

relevant provision means—

(a)schedule 1, part 1 or 2, column 2 or 3; or

(b)schedule 2, definition required frequency.

11Nomination of rate for employee contributions

(1)If an item in schedule 1, part 1 or 2, column 3 entitles a State public sector employee to nominate a rate, the employee may nominate a rate by giving their employer written notice nominating the rate at which they wish to pay contributions to their chosen fund.

(2)However, an employee mentioned in schedule 1, part 2, item 3 who may nominate a rate at which they wish to pay contributions to their chosen fund may only nominate a rate that is 2%, 3%, 4% or 5%.

12Employee contributions not required if rate is 0%

A reference in schedule 1, part 1 or 2, column 3 to the contribution rate for an employee being 0% means that no employee contribution is required under section 23(2) of the Act.

13Employer contributions while employee is on workers’ compensation

(1)This section applies—

(a)in relation to an employee of a unit of the State public sector—

(i)who is a core government employee; or

(ii)whose chosen fund is the scheme; and

(b)if the employee is receiving compensation under the Workers’ Compensation and Rehabilitation Act 2003 instead of remuneration paid by the unit.

(2)While the employee is receiving the compensation, the unit must pay contributions under section 23(1) of the Act as if the employee were engaged in the employee’s normal work.

14Application of division

This division applies if the total of employer contributions payable for a financial year by a unit of the State public sector to the chosen fund of an employee of the unit would, but for section 15, be more than the concessional contributions cap.

15Agreement on salary or superannuable salary for purposes of employer contributions

(1)A unit of the State public sector and an employee of the unit may agree on a salary or superannuable salary for the employee, for the purposes of calculating the employer contributions payable by the unit, that would result in the total of employer contributions payable by the unit for the financial year being equal to the concessional contributions cap.

(2)The agreement must—

(a)be in writing; and

(b)apply for a particular financial year.

16Employer contribution rate for particular employees if agreement made

(1)This section applies if a unit of the State public sector and an employee mentioned in schedule 1, part 2, item 3 make an agreement under section 15.

(2)Despite section 9(1), the rate at which the unit must pay contributions is the rate stated in paragraph (b) of column 2 of the item.

17Application of division

(1)This division applies if an employee of a part 1 employer has a total remuneration package with the employer.

(2)However, this division does not apply if an employee of a part 1 employer and the employer make an agreement under section 15.

(3)In this section—

total remuneration package means an arrangement under which an employee receives a salary package, expressed as a fixed amount, that includes the employee’s salary and the cost of all other benefits paid to the employee, including superannuation.

18Agreement on employer contribution rate

(1)A part 1 employer and an employee of the employer may agree that the rate at which the employer must pay contributions for the employee is a rate that is not less than the charge percentage of the employee’s salary.

(2)The agreement must be in writing.

(3)Despite section 7(1), if an agreement is made under subsection (1), the rate at which the employer must pay contributions for the employee is the rate agreed on.

19Payment of particular amounts to be made to trustee—Act, s 29

For section 29(6)(a) of the Act, payment of an amount must be made to the trustee if the amount is an amount decided by the Treasurer to be paid by a unit of the State public sector to an accumulation account of a member of the scheme in the government defined benefit category.

20Repeal

The Superannuation (State Public Sector) Regulation 2022, SL No. 183 is repealed.

21Amounts decided by Governor in Council before commencement

(1)This section applies if—

(a)immediately before the commencement, an amount paid to an employee by way of fee or allowance was included for determining the salary of an employee for the purposes of calculating the compulsory contributions for the employee; and

(b)the amount had been decided to be included for those purposes by the Governor in Council.

(2)On the commencement, the amount is taken to have been decided by the Governor in Council to be included for the purposes of section 5(1)(b).

(3)In this section—

salary has the meaning given by section 68 of the 1990 deed, definition salary, paragraph (d), as in force immediately before the repeal of the 1990 regulation.

22Continuation of monthly frequency of particular compulsory contributions before commencement

(1)This section applies if—

(a)an employee of a unit of the State public sector is a core government employee or the employee’s chosen fund is the scheme; and

(b)immediately before the commencement, the frequency at which the unit and employee were required to pay compulsory contributions under section 23 of the Act was within 1 week after the end of a month in which earnings of the employee were paid to the employee.

(2)Despite schedule 2, definition required frequency, paragraph (a), the required frequency for the employee, for the purposes of sections 7(1) and (2) and 9(1) and (2) is within 1 week after the end of a month in which the salary, superannuable salary or ordinary time earnings of the employee is paid to the employee.

(3)This section stops applying on 1 July 2026.

23Employee-nominated contribution rates in effect immediately before commencement

A contribution rate for an employee nominated by the employee that was in effect immediately before the commencement continues to be the nominated rate for the employee until the employee nominates another rate.

24Notice amended

This part amends the Superannuation (State Public Sector) Notice 2021.

25Amendment of s 4 (References to categories)

(1)Section 4, heading, after ‘categories’—
insert—

and arrangements

(2)Section 4—
insert—

(2)A reference in this notice to an arrangement is a reference to the membership arrangement of that name established under this notice.

Note—

For a State public sector employee who is subject to a membership arrangement, the Superannuation (State Public Sector) Regulation 2023, schedule 1, part 2 prescribes the compulsory contributions by employers and employees.

26Amendment of s 5 (Declaration of units of the State public sector—Act, s 4)

Section 5(2), after ‘schedule 2,’—
insert—

part 2,

27Amendment of s 7 (Declaration of core government employees—Act, s 17)

Section 7, after ‘schedule 2,’—
insert—

part 1,

28Amendment of s 8 (General membership matters)

Section 8(1), after ‘schedule 2,’—
insert—

part 1 or 2,

29Amendment of s 9 (Application of schedule 2)

(1)Section 9, heading, ‘schedule’—
omit, insert—

sch

(2)Section 9(1), after ‘schedule 2,’—
insert—

part 1 or 2,

(3)Section 9(2), after ‘schedule 2’—
insert—

, part 1 or 2

30Insertion of new pt 2, div 1A

After section 9—
insert—

Division 1A Conditions about membership arrangements

9AApplication of division

(1)This division applies if—

(a)an employee mentioned in schedule 2, part 2, column 2 is a member in the accumulation category; and

(b)schedule 2, part 2, column 5 contains a condition stating ‘BAA’ or ‘CAA’.

Note—

‘BAA’ means basic accumulation arrangement and ‘CAA’ means comprehensive accumulation arrangement.

(2)A reference in this division to a column by number is a reference to the column of that number stated in schedule 2, part 2.

9BInitial membership arrangement for new employed members

(1)This section states the membership arrangement to which an employee mentioned in column 2 belongs on becoming a member of the scheme (the employee’s initial arrangement).

(2)If column 5 states only 1 arrangement for which the employee is eligible, the employee’s initial arrangement is the arrangement stated in the column.

(3)If column 5 states more than 1 arrangement for which the employee is eligible, the employee may choose 1 of the stated arrangements to be the employee’s initial arrangement by giving written notice to the employee’s employer.

(4)If the employee chooses an arrangement under subsection (3), the employee’s initial arrangement is the chosen arrangement.

(5)If the employee does not choose an arrangement under subsection (3), but column 3 states that membership of the scheme is compulsory for the employee, the employee’s initial arrangement is as follows—

(a)for a non-casual employee—the comprehensive accumulation arrangement;

(b)for a casual employee—the basic accumulation arrangement.

(6)If column 5 states an arrangement for which the employee is eligible only if approved by the employer, the employee is eligible for that arrangement only if the employer has approved that employee to be eligible for that arrangement.

9CTransfer between membership arrangements

(1)An employee may transfer from 1 membership arrangement to another under this division only if column 5 states the employee is eligible for the other arrangement.

(2)The employee may transfer to the other arrangement by giving written notice to the employee’s employer.

31Amendment of s 12 (Retrospective eligibility)

(1)Section 12(1)(a), after ‘categories’—
insert—

or arrangements

(2)Section 12(1)(a) and (b), after ‘schedule 2,’—
insert—

part 1 or 2,

(3)Section 12(1)(b)(i), ‘category of membership’—
omit, insert—

membership category or arrangement

(4)Section 12(1)(b)(i), before ‘column’—
insert—

schedule 2, part 1 or 2,

(5)Section 12(1)(b)(ii), after ‘categories’—
insert—

or arrangements

(6)Section 12(2), after ‘category’—
insert—

or arrangement

(7)Section 12(2)(a), before ‘column’—
insert—

schedule 2, part 1 or 2,

32Replacement of pt 3, hdg (Transitional provision)

Part 3, heading—
omit, insert—

Part 3 Transitional provisions

Division 1 Transitional provision for SL No. 137 of 2021

33Insertion of new pt 3, div 2

Part 3—
insert—

Division 2 Transitional provisions for Superannuation (State Public Sector) Regulation 2023

14Members in comprehensive or basic accumulation category immediately before commencement

(1)An employee who was a member in the comprehensive accumulation category immediately before the commencement is taken to be a member in the accumulation category subject to the comprehensive accumulation arrangement.

(2)An employee who was a member in the basic accumulation category immediately before the commencement is taken to be a member in the accumulation category subject to the basic accumulation arrangement.

15Operation of s 13 after commencement

(1)This section applies to a person who, immediately before the commencement, continued to be eligible for membership in the basic accumulation category for the person’s employment under section 13.

(2)The person continues to be eligible for membership in the basic accumulation arrangement under the accumulation category for the employment.

34Amendment of sch 1 (Entities that are units of the State public sector)

Schedule 1, part 1, entries for Ipswich Regional Advocacy Services Inc. ABN 53 894 935 643 and National Trust of Australia (Queensland) Limited ACN 600 450 860—
omit.

35Replacement of sch 2 (Membership by particular employees of particular units of the State public sector)

Schedule 2—
omit, insert—

Schedule 2 Membership by particular employees of particular units of the State public sector

sections 7, 8, 9, 9A, 9B, 9C and 12

Notes

1In column 3—

C means membership is compulsory.

2In column 4—

AC means accumulation category.

SDBC means standard defined benefit category.

3In column 5—

BAA means basic accumulation arrangement.

CAA means comprehensive accumulation arrangement.

4The headings of parts 1 and 2 of this schedule refer to part 1 employers and part 2 employers. Those words are defined in the Superannuation (State Public Sector) Regulation 2023, sections 6 and 8 by reference to the parts of this schedule in which particular units of the State public sector are mentioned.

Part 1 Part 1 employers

Unit of the State public sector	Employees	Compulsory membership	Member- ship categories	Condition
A Hospital and Health Service established under the Hospital and Health Boards Act 2011	A non-casual employee		SDBC AC
	A casual employee		AC
A public service entity under the Public Sector Act 2022	A non-casual employee, other than a non-casual employee mentioned elsewhere in this schedule		SDBC AC
	A casual employee, other than a casual employee mentioned elsewhere in this schedule		AC
Board of the Queensland Museum	A non-casual employee		SDBC AC
	A casual employee		AC
Brisbane Organising Committee for the 2032 Olympic and Paralympic Games	A non-casual employee		SDBC if approved by the employer AC
	A casual employee		AC
Building and Construction Industry (Portable Long Service Leave) Authority trading as QLEAVE	A non-casual employee other than a contract employee		SDBC AC
	Any other employee		AC
Crime and Corruption Commission	A non-casual employee		SDBC AC
	A casual employee		AC
Cross River Rail Delivery Authority	A non-casual employee		SDBC AC	The eligibility start day is 1 September 2018
	A casual employee		AC	The eligibility start day is 1 September 2018
CS Energy Limited ACN 078 848 745	A non-casual employee— (a)  who, on 1 July 1997, was an employee of Queensland Generation Corporation and was a member of the scheme; and (b)  whose membership of the scheme has been approved by Electricity Supply Industry Superannuation (Qld) Ltd ACN 069 634 439	C	SDBC AC
	Any other employee— (a)  who was a member of the scheme immediately before the start of the employment; and (b)  whose membership of the scheme has been approved by the employer		SDBC AC
Department of the Premier and Cabinet	An employee employed under the Ministerial and Other Office Holder Staff Act 2010, section 6, 7 or 8		AC
Far North Queensland Ports Corporation Limited ACN 131 836 014	A permanent employee	C	SDBC AC
	A contract employee other than a permanent employee		SDBC AC
Gladstone Marine Pilot Services Pty Ltd ACN 165 996 967	A non-casual employee	C	SDBC AC
	A casual employee	C	AC
Gladstone Ports Corporation Limited ACN 131 965 896	A permanent employee, other than a contract employee, who transferred employment from Maritime Safety Queensland on 2 November 2013	C	SDBC AC
	Any other permanent employee other than a contract employee	C	SDBC AC	The member contribution rate for a member in the standard defined benefit category is 5%
	A temporary employee other than a contract employee	C	AC
	A casual employee	C	AC
	A contract employee	C	SDBC AC	The member contribution rate for a member in the standard defined benefit category is 5%
Gold Coast Waterways Authority	A non-casual employee		SDBC AC
	A casual employee		AC
Legal Aid Queensland	A non-casual employee		SDBC AC
	A casual employee		AC
Legislative Assembly	A member of the Legislative Assembly		SDBC AC
Library Board of Queensland	A non-casual employee		SDBC AC
	A casual employee		AC
Maritime Safety Queensland	A non-casual employee		SDBC AC
	A casual employee		AC
National Injury Insurance Agency, Queensland	A non-casual employee		SDBC AC
	A casual employee		AC
North Queensland Bulk Ports Corporation Limited ACN 136 880 218	A non-casual employee who transferred employment from Maritime Safety Queensland on 2 November 2013	C	SDBC AC
	Any other non-casual employee		SDBC AC
	A casual employee		AC
Office of the Information Commissioner	A non-casual employee	C	SDBC AC
	A casual employee	C	AC
Office of the Ombudsman	A non-casual employee	C	SDBC AC
	A casual employee	C	AC
Parliamentary Service	A non-casual employee		SDBC AC
	A casual employee		AC
Port of Townsville Limited ACN 130 077 673	The following employees whose employment started before 19 May 2005—
	(a)  a permanent employee	C	SDBC AC
	(b)  a temporary employee or casual employee	C	AC
	The following employees whose employment started on or after 19 May 2005—
	(a)  a permanent employee who transferred employment from Maritime Safety Queensland on 2 November 2013	C	SDBC AC
	(b)  any other permanent employee		SDBC AC
	(c)  a temporary employee or casual employee		AC
Queensland Ambulance Service	A service officer who is a non-casual employee		SDBC AC
	A service officer who is a casual employee		AC
Queensland Art Gallery Board of Trustees	A non-casual employee		SDBC AC
	A casual employee		AC
Queensland Building and Construction Commission	A non-casual employee		SDBC AC
	A casual employee		AC
Queensland Building and Construction Employing Office	A non-casual employee		SDBC AC
	A casual employee		AC
Queensland Bulk Water Supply Authority	A non-casual employee, other than a non-casual employee who was transferred to the Queensland Bulk Water Supply Authority, the Queensland Bulk Water Transport Authority or the Queensland Manufactured Water Authority under the South East Queensland Water (Restructuring) Act 2007, repealed section 67		SDBC AC	The eligibility start day is 15 November 2017
	A casual employee, other than a casual employee who was transferred to the Queensland Bulk Water Supply Authority, the Queensland Bulk Water Transport Authority or the Queensland Manufactured Water Authority under the South East Queensland Water (Restructuring) Act 2007, repealed section 67		AC	The eligibility start day is 15 November 2017
Queensland Capacity Network Pty Ltd ACN 633 081 517	A non-casual employee		SDBC AC
	A casual employee		AC
Queensland Competition Authority	A non-casual employee		SDBC AC
	A casual employee		AC
Queensland Curriculum and Assessment Authority	A non-casual employee		SDBC AC
	A casual employee		AC
Queensland Electricity Transmission Corporation Limited ACN 078 849 233 trading as Powerlink	A permanent employee who— (a)  has been employed since 1 January 1995; and (b)  immediately before 1 January 1995, was employed by the Queensland Electricity Commission		SDBC AC
	A casual employee who— (a)  has been employed since 1 January 1995; and (b)  immediately before 1 January 1995, was employed by the Queensland Electricity Commission		AC
Queensland Fire and Emergency Service	Any employee		SDBC AC
Queensland Hydro Pty Ltd ACN 661 444 515	A non-casual employee		SDBC AC
	A casual employee		AC
Queensland Industrial Relations Commission	A member of the commission who elects under an Act to be a member of the scheme		SDBC AC
Queensland Police Service	A police officer, other than a special constable (State officer), who is under the age of 60 years		SDBC AC	The standard compulsory rate for a member in the standard defined benefit category is 6%
	A police recruit or special constable (State officer)		AC
Queensland Racing Integrity Commission	A non-casual employee		SDBC AC
	A casual employee		AC
Queensland Rail	A non-casual employee		SDBC AC
	A casual employee		AC
Queensland Rural and Industry Development Authority	A permanent employee other than a contract employee		SDBC AC
	A temporary employee other than a contract employee		AC
	A casual employee		AC
	A contract employee		SDBC AC
Residential Tenancies Authority	A non-casual employee whose membership in the standard defined benefit category has been approved by the employer		SDBC
	Any other employee		AC
Residential Tenancies Employing Office	A non-casual employee		SDBC AC
	A casual employee		AC
Royal Brisbane and Women’s Hospital Foundation	Any employee		AC
Safe Food Production QLD	A non-casual employee	C	SDBC AC
	A casual employee	C	AC
Screen Queensland Pty Ltd ACN 056 169 316	A non-casual employee who— (a)  has been employed since 1 April 1998; and (b)  immediately before that day, was a member in the standard defined benefit category		SDBC AC
	Any other non-casual employee		SDBC if approved by the employer AC
	Any other employee		AC
South Bank Corporation	A non-casual employee		SDBC AC
	A casual employee		AC
South Bank Employing Office	A permanent employee		SDBC AC
	A temporary employee or casual employee		AC
Stadiums Queensland	A non-casual employee		SDBC AC
	A casual employee		AC
SunWater Limited ACN 131 034 985	A permanent employee		SDBC AC
	Any other employee		AC
Supreme Court Library Committee	An employee whose membership of the scheme has been approved by the employer and—
	(a)  whose membership in the standard defined benefit category has been approved by the employer	C	SDBC AC
	(b)  to whom paragraph (a) does not apply	C	AC
TAFE Queensland	A non-casual employee		SDBC AC	The eligibility start day is 1 July 2017
	A casual employee		AC	The eligibility start day is 1 July 2017
TAFE Queensland International Education Pty Ltd ACN 613 398 977	A non-casual employee		SDBC AC
	A casual employee		AC
The Council of the Queensland Institute of Medical Research	An employee whose membership of the scheme has been approved by the employer		SDBC AC	The member contribution rate for a member in the standard defined benefit category is 5%
	Any other employee		AC
The Governor’s official residence (known as ‘Government House’) and the administrative unit maintained in association with it	A non-casual employee	C	SDBC AC
	A casual employee	C	AC
The State, so far as it relates to the appointment of judges’ associates	Any employee		SDBC AC	The member contribution rate for a member in the standard defined benefit category is 5%
The State, so far as it relates to the appointment of magistrates	magistrates		SDBC AC
The State, so far as it relates to the appointment of members of the Land Court	A member of the Land Court who elects under an Act to be a member of the scheme		SDBC AC
The State, so far as it relates to the appointment of a solicitor-general	A solicitor-general who, immediately before appointment to that office— (a)  was an officer of the public service; and (b)  was a member in the standard defined benefit category		SDBC AC
	Any other solicitor-general		AC
Tourism and Events Queensland	A permanent employee		SDBC AC
	A temporary employee or casual employee		AC
Tourism and Events Queensland Employing Office	Any employee who transferred employment from Events Queensland on or after 11 December 2012		AC
	Any other non-casual employee		SDBC AC
	Any other casual employee		AC
Trade and Investment Queensland	A non-casual employee		SDBC AC
	A casual employee		AC
WorkCover Employing Office	A non-casual employee		SDBC AC
	A casual employee		AC
WorkCover Queensland	A non-casual employee		SDBC AC
	A casual employee		AC

Part 2 Part 2 employers

Unit of the State public sector	Employees	Compulsory membership	Member- ship categories	Condition
A board that is a unit of the State public sector other than a board mentioned elsewhere in this schedule	A member of a board		AC	BAA
A body known immediately before 23 March 2007 as an industry training advisory body under the repealed Vocational Education, Training and Employment Act 2000	Any employee who, immediately before 23 March 2007— (a)  was employed by an industry training advisory body under the repealed Vocational Education, Training and Employment Act 2000; and (b)  was a member of the scheme	C	AC	BAA
Access Incorporated ABN 92 635 635 685	A non-casual employee		SDBC AC	CAA BAA
	A casual employee	C	AC	BAA
Aged and Disability Advocacy Australia ACN 610 892 398	Any employee		AC	BAA
AOT Group Limited ACN 106 495 498	A permanent employee, other than a contract employee, who transferred employment from Tourism Queensland to SL Holidays Pty Ltd ACN 113 463 415 on 1 July 2005	C	SDBC AC	CAA BAA
	Any other employee who transferred employment from Tourism Queensland to SL Holidays Pty Ltd ACN 113 463 415 on 1 July 2005	C	AC	BAA
AOT Inbound Pty Ltd ACN 073 167 129	A permanent employee, other than a contract employee, who transferred employment from Tourism Queensland to SL Holidays Pty Ltd ACN 113 463 415 on 1 July 2005	C	SDBC AC	CAA BAA
	Any other employee who transferred employment from Tourism Queensland to SL Holidays Pty Ltd ACN 113 463 415 on 1 July 2005	C	AC	BAA
AOT Retail Pty Ltd ACN 087 251 787	A permanent employee, other than a contract employee, who transferred employment from Tourism Queensland to SL Holidays Pty Ltd ACN 113 463 415 on 1 July 2005	C	SDBC AC	CAA BAA
	Any other employee who transferred employment from Tourism Queensland to SL Holidays Pty Ltd ACN 113 463 415 on 1 July 2005	C	AC	BAA
Aurizon Holdings Limited ACN 146 335 622	A permanent employee, other than a contract employee, who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme	C	SDBC AC	CAA
	A temporary employee, other than a contract employee, who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme	C	SDBC AC	CAA BAA
	A casual employee who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme	C	AC	BAA
	A contract employee who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme		AC	BAA
Aurizon Intermodal Pty Ltd ACN 114 388 377	Any employee who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme		AC	BAA
Aurizon Network Pty Ltd ACN 132 181 116	A permanent employee, other than a contract employee, who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme	C	SDBC AC	CAA
	A temporary employee, other than a contract employee, who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme	C	SDBC AC	CAA BAA
	A casual employee who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme	C	AC	BAA
	A contract employee who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme		AC	BAA
Aurizon Operations Limited ACN 124 649 967	A permanent employee, other than a contract employee, who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme	C	SDBC AC	CAA
	A temporary employee, other than a contract employee, who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme	C	SDBC AC	CAA BAA
	A casual employee who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme	C	AC	BAA
	A contract employee who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme		AC	BAA
Australia Eastern Railroad Pty Ltd ACN 118 274 776	A non-casual employee who— (a)  transferred employment from QR Limited ACN 124 649 967 to ARG-QR; and (b)  immediately before the transfer mentioned in paragraph (a), was a member in the standard defined benefit category; and (c)  immediately before the QRN transfer day— (i)  was employed by a QR National Group company; and (ii)  was a member in the standard defined benefit category		SDBC AC	CAA BAA
	Any other non-casual employee who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme		AC	CAA BAA
	A casual employee who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme		AC	BAA
Australian Children’s Education and Care Quality Authority	A non-casual employee— (a)  who, immediately before the start of the employment, was a member of the scheme; and (b)  whose membership of the scheme has been approved by the employer		SDBC AC	The eligibility start day is 1 October 2017 CAA BAA
Australian Health Practitioner Regulation Agency	A non-casual employee— (a)  who was a member of the scheme immediately before the start of the employment; and (b)  whose membership of the scheme has been approved by the employer		SDBC AC	CAA BAA
Australian Online Travel Pty Ltd ACN 105 135 331	A permanent employee, other than a contract employee, who transferred employment from Tourism Queensland to SL Holidays Pty Ltd ACN 113 463 415 on 1 July 2005	C	SDBC AC	CAA BAA
	Any other employee who transferred employment from Tourism Queensland to SL Holidays Pty Ltd ACN 113 463 415 on 1 July 2005	C	AC	BAA
Australian Securities and Investment Commission	An employee who— (a)  has been employed since 1 January 1991; and (b)  immediately before 1 January 1991, was employed by the Office of the Commissioner for Corporate Affairs and was a member of the scheme; and (c)  elected to continue to be a member of the scheme	C	SDBC AC	CAA
Australian Skills Quality Authority	A non-casual employee who— (a)  transferred employment from the Department of Education, Training and Employment on 2 July 2012; and (b)  immediately before 2 July 2012, was a member of the scheme		SDBC AC	CAA
Australia Western Railroad Pty Ltd ACN 094 792 275	A non-casual employee who— (a)  transferred employment from QR Limited ACN 124 649 967 to ARG-QR; and (b)  immediately before the transfer mentioned in paragraph (a), was a member in the standard defined benefit category; and (c)  immediately before the QRN transfer day— (i)  was employed by a QR National Group company; and (ii)  was a member in the standard defined benefit category		SDBC AC	CAA BAA
	Any other non-casual employee who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme		AC	CAA BAA
	A casual employee who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme		AC	BAA
Board of Architects of Queensland	A non-casual employee other than a contract employee	C	AC	CAA BAA
	Any other employee	C	AC	BAA
Board of Professional Engineers of Queensland	Any employee	C	AC	BAA
Board of Trustees of Brisbane Grammar School	Any employee		AC	BAA
Board of Trustees of Ipswich Girls’ Grammar School	Any employee		AC	CAA BAA
Board of Trustees of Ipswich Grammar School	A non-casual employee		SDBC AC	The member contribution rate is 5% CAA BAA
	A casual employee		AC	The member contribution rate is 5% CAA BAA
Board of Trustees of Rockhampton Girls Grammar School	A non-casual employee		SDBC AC	CAA BAA
	A casual employee		AC	CAA BAA
Board of Trustees of The Rockhampton Grammar School	Any employee		AC	The member contribution rate is 5% CAA BAA
Board of Trustees of Toowoomba Grammar School	A permanent employee whose membership in the standard defined benefit category has been approved by the employer		SDBC	The member contribution rate is 5%
	Any other permanent employee		AC	The member contribution rate is 5% CAA BAA
	A temporary employee		AC	The member contribution rate is 5% CAA BAA
	A casual employee		AC	BAA
Board of Trustees of Townsville Grammar School	Any employee	C	AC	CAA BAA
Building and Construction Industry Training Fund (Qld) trading as Construction Skills Queensland	Any employee		AC	CAA BAA
Cairns Airport Pty Ltd ACN 132 228 221	A non-casual employee— (a)  whose employment started on or before 30 October 2008; and (b)  who, immediately before the start of the employment, was employed by Cairns Ports Limited ACN 131 836 014 and was a member of the scheme		SDBC AC	CAA
	Any other non-casual employee who started the employment before 14 January 2009		AC	CAA
	A casual employee— (a)  whose employment started on or before 30 October 2008; and (b)  who, immediately before the start of the employment, was employed by Cairns Ports Limited ACN 131 836 014 and was a member of the scheme		AC	BAA
	Any other casual employee who started the employment before 14 January 2009		AC	BAA
Central Highlands & Western Qld Family Support Association Inc. ABN 82 184 838 127	Any employee		AC	BAA
Central Queensland University	A non-casual employee who— (a)  has been employed since 1 July 2014; and (b)  immediately before 1 July 2014, was employed by the Department of Education, Training and Employment and was a member of the scheme		SDBC AC	CAA BAA
	A non-casual employee whose membership of the scheme has been approved by the employer		SDBC AC	CAA BAA
	A casual employee whose membership of the scheme has been approved by the employer		AC	BAA
Children’s Hospital Foundation Queensland	A non-casual employee		SDBC AC	CAA BAA
	A casual employee		AC	BAA
CISC Pty Ltd ACN 067 097 625	Any employee		AC	BAA
City Parklands Services Pty Ltd ACN 068 043 318	A non-casual employee employed since 1 July 2013 and who, immediately before 1 July 2013— (a)  was employed by the South Bank Employing Office or the Department of Housing and Public Works; and (b)  was a member of the scheme		SDBC AC	CAA BAA
	A casual employee employed since 1 July 2013 and who, immediately before 1 July 2013— (a)  was employed by the South Bank Employing Office or the Department of Housing and Public Works; and (b)  was a member of the scheme		AC	CAA BAA
	An employee who— (a)  on 1 July 2019 transferred employment from Brisbane Marketing Pty Ltd ACN 094 633 262; and (b)  immediately before 1 July 2019, was a member of the scheme		SDBC AC	CAA BAA
CleanCo Queensland Limited ACN 628 008 159	A non-casual employee who, immediately before the start of the employment— (a)  was employed by CS Energy Limited ACN 078 848 745 or Stanwell Corporation Limited ACN 078 848 674; and (b)  was a member of the scheme		SDBC AC	CAA BAA
	Any other non-casual employee who, immediately before the start of the employment, was a member of the scheme		SDBC if approved by the employer AC	CAA if approved by the employer BAA
	Any other employee		AC	BAA
Community Enterprise Queensland	A non-casual employee who— (a)   has been employed since 1 May 2017; and (b)  immediately before 1 May 2017, was employed by the Department of Aboriginal and Torres Strait Islander Partnerships and was a member in the standard defined benefit category		SDBC AC	CAA BAA
	Any other employee		AC	The eligibility start day is 1 May 2017 CAA BAA
CQ Radiology Pty Ltd ACN 165 751 226	A non-casual employee who— (a)  has been employed since 6 October 2014; and (b)  immediately before 6 October 2014, was employed by the Central Queensland Hospital and Health Service and was a member of the scheme		SDBC AC	CAA BAA if approved by the employer
	A casual employee who— (a)  has been employed since 6 October 2014; and (b)  immediately before 6 October 2014, was employed by the Central Queensland Hospital and Health Service and was a member of the scheme		AC	CAA BAA
Department of Agriculture, Fisheries and Forestry (Cwlth)	An employee who— (a)  on 7 August 1995, transferred employment from the Department of Primary Industries to the Australian Quarantine and Inspection Service; and (b)  elected, on or before 7 November 1995, to continue to be a member of the scheme		SDBC AC	CAA
Department of Industry, Science and Resources (Cwlth)	A non-casual employee who— (a)  transferred employment from the Department of Employment, Economic Development and Innovation on 1 July 2010; and (b)  immediately before 1 July 2010, was a member in the standard defined benefit category		SDBC
Ebet Gaming Systems Pty Limited ACN 086 218 831	Any employee who— (a)  transferred employment from Bounty Limited ACN 096 276 292; and (b)  immediately before the transfer, was a member of the scheme		AC	BAA
Electoral Commission of Queensland	Electoral registrars, returning officers or other persons employed on a temporary basis for the conduct of an election or referendum		AC	BAA
Endpoint IQ Pty Ltd ACN 629 597 413	An employee whose membership in the standard defined benefit category or comprehensive accumulation arrangement has been approved by the employer		SDBC AC	The eligibility start day is 11 November 2019 CAA
	Any other employee		AC	The eligibility start day is 11 November 2019 BAA
Eton Irrigation Cooperative Ltd ABN 29 615 812 505	A non-casual employee who, immediately before 31 March 2020, was employed by SunWater Limited ACN 131 034 985		SDBC AC	CAA BAA
	A casual employee who, immediately before 31 March 2020, was employed by SunWater Limited ACN 131 034 985		AC	BAA
Fairbairn Irrigation Network Limited ACN 615 973 754	A non-casual employee who, immediately before 1 July 2019— (a)  was employed by SunWater Limited ACN 131 034 985; and (b)  was a member of the scheme		SDBC AC	The eligibility start day is 1 July 2019 CAA BAA
	Any other employee		AC	The eligibility start day is 1 July 2019 BAA
Flexi Care Inc. ABN 97 895 142 957	A non-casual employee who, on 30 April 2000, was a member in the standard defined benefit category	C	SDBC
	Any other employee	C	AC	BAA
Gladstone Area Water Board	A non-casual employee whose membership in the standard defined benefit category or comprehensive accumulation arrangement has been approved by the employer		SDBC AC	CAA
	Any other employee		AC	BAA
Golden Casket Lottery Corporation Limited ACN 078 785 449	A non-casual employee— (a)  whose employment started before 1 July 2007; and (b)  who was a member of the scheme before 1 July 2007	C	SDBC AC	CAA BAA if approved by the employer
	A non-casual employee who— (a)  immediately before becoming a non-casual employee, was employed by Tabcorp Assets Pty Ltd ACN 064 303 920 and was a member of the scheme; and (b)  transferred employment to Tabcorp Assets Pty Ltd ACN 064 303 920 on 1 June 2022; and (c)  immediately before the transfer was, and had been since before 1 July 2007— (i)  a non-casual employee; and (ii)  a member of the scheme		SDBC AC	CAA BAA
	A casual employee— (a)  whose employment started before 1 July 2007; and (b)  who was a member of the scheme before 1 July 2007	C	AC	BAA
Griffith University	A non-casual employee whose membership of the scheme has been approved by the employer		SDBC AC	CAA
	A casual employee whose membership of the scheme has been approved by the employer		AC	CAA BAA
HQPlantations Pty Ltd ACN 142 448 977	A non-casual employee who, immediately before 1 July 2010— (a)  was employed by Forestry Plantations Queensland Pty Ltd ACN 142 448 977; and (b)  was a member of the scheme	C	SDBC AC	CAA BAA
	A casual employee who, immediately before 1 July 2010— (a)  was employed by Forestry Plantations Queensland Pty Ltd ACN 142 448 977; and (b)  was a member of the scheme	C	AC	CAA BAA
HV Rail Pty Ltd ACN 615 302 111	A non-casual employee, other than a contract employee, who, immediately before 26 March 2021— (a)  was employed by Aurizon Operations Limited ACN 124 649 967; and (b)  was a member of the scheme		SDBC AC	CAA BAA
	Any other employee who, immediately before 26 March 2021— (a)  was employed by Aurizon Operations Limited ACN 124 649 967; and (b)  was a member of the scheme		AC	BAA
Institute of Modern Art Limited ACN 009 942 821	A permanent employee other than a contract employee	C	SDBC AC	CAA BAA
	A temporary employee, other than a contract employee, or a casual employee	C	AC	BAA
	A contract employee		AC	BAA
Interail Australia Pty Ltd ACN 087 619 010	Any employee who, immediately before the QRN transfer day— (a)  was employed by a QR National Group company; and (b)  was a member of the scheme		AC	BAA
James Cook University	An employee whose membership of the scheme has been approved by the employer		SDBC if approved by the employer AC if approved by the employer	CAA if approved by the employer BAA if approved by the employer
Linfox Australia Pty Ltd ACN 004 718 647	A non-casual employee, other than a contract employee, who, immediately before 1 February 2019— (a)  was employed by Aurizon Operations Limited ACN 124 649 967; and (b)  was a member of the scheme		SDBC AC	CAA BAA
	Any other employee who, immediately before 1 February 2019— (a)  was employed by Aurizon Operations Limited ACN 124 649 967; and (b)  was a member of the scheme		AC	BAA
Loram Pty Ltd ACN 167 226 262	A permanent employee, other than a contract employee, who— (a)  has been employed since 1 November 2019; and (b)  immediately before 1 November 2019— (i)  was employed by Aurizon Network Pty Ltd ACN 132 181 116 or Aurizon Operations Limited ACN 124 649 967; and (ii)  was a member of the scheme; and (c)  immediately before the QRN transfer day— (i)  was employed by a QR National Group company; and (ii)  was a member of the scheme	C	SDBC AC	CAA
	A temporary employee, other than a contract employee, who— (a)  has been employed since 1 November 2019; and (b)  immediately before 1 November 2019— (i)  was employed by Aurizon Network Pty Ltd ACN 132 181 116 or Aurizon Operations Limited ACN 124 649 967; and (ii)  was a member of the scheme; and (c)  immediately before the QRN transfer day— (i)  was employed by a QR National Group company; and (ii)  was a member of the scheme	C	SDBC AC	CAA BAA
	Any other employee who— (a)  has been employed since 1 November 2019; and (b)  immediately before 1 November 2019— (i)  was employed by Aurizon Network Pty Ltd ACN 132 181 116 or Aurizon Operations Limited ACN 124 649 967; and (ii)  was a member of the scheme; and (c)  immediately before the QRN transfer day— (i)  was employed by a QR National Group company; and (ii)  was a member of the scheme		AC	BAA
Mackay Airport Pty Ltd ACN 132 228 534	A non-casual employee— (a)  whose employment started on or before 3 November 2008; and (b)  who, immediately before the start of the employment, was employed by Mackay Ports Limited ACN 131 965 707 and was a member of the scheme		SDBC AC	CAA
	Any other non-casual employee who started the employment before 10 December 2008		AC	CAA
	A casual employee who started the employment before 10 December 2008		AC	BAA
Major Brisbane Festivals Pty Ltd ACN 103 063 234	A permanent employee who— (a)  has been employed since 20 October 2003; and (b)  immediately before 20 October 2003, was employed by Brisbane Festival Ltd ACN 080 893 965 and was a member of the scheme	C	SDBC if approved by the employer AC	CAA if approved by the employer BAA
	Any other permanent employee		SDBC if approved by the employer AC	CAA if approved by the employer BAA
	Any other employee		AC	BAA
Mallawa Irrigation Ltd ACN 616 181 741	A non-casual employee who, immediately before 1 July 2018— (a)  was employed by SunWater Limited ACN 131 034 985; and (b)  was a member of the scheme		AC	The eligibility start day is 1 July 2018 CAA BAA
	Any other employee		AC	The eligibility start day is 1 July 2018 BAA
National Disability Insurance Agency	A non-casual employee who— (a)  has been employed, since the start of the employment, as part of the implementation of the NDIS in Queensland; and (b)  immediately before the start of the employment, was employed by a public sector unit and was a member of the scheme		SDBC AC	CAA
National Heavy Vehicle Regulator	A non-casual employee		SDBC AC	CAA BAA
	A casual employee		AC	CAA BAA
Office of the National Rail Safety Regulator	A non-casual employee who— (a)  transferred employment from the Department of Transport and Main Roads; and (b)  immediately before the transfer, was a member of the scheme		SDBC AC	CAA BAA
	A casual employee who— (a)  transferred employment from the Department of Transport and Main Roads; and (b)  immediately before the transfer, was a member of the scheme		AC	CAA BAA
One QSuper Pty Ltd ACN 601 938 774	A non-casual employee		SDBC AC	CAA BAA if approved by the employer
	A casual employee		AC	CAA BAA
PA Research Foundation	An employee whose membership in the standard defined benefit category has been approved by the employer	C	SDBC
	Any other employee	C	AC	BAA
Pioneer Valley Water Co-operative Limited ABN 55 322 373 770	A non-casual employee who— (a)  has been employed since 25 March 2016; and (b)  immediately before 25 March 2016, was employed by the Pioneer Valley Water Board and was a member of the scheme		SDBC AC	CAA if approved by the employer BAA
Port of Brisbane Pty Ltd ACN 143 384 749	A non-casual employee who, immediately before the POB Pty Ltd transfer day— (a)  was employed by Port of Brisbane Pty Ltd ACN 143 384 749; and (b)  was a member of the scheme	C	SDBC AC	CAA
	A casual employee who, immediately before the POB Pty Ltd transfer day— (a)  was employed by Port of Brisbane Pty Ltd ACN 143 384 749; and (b)  was a member of the scheme	C	AC	CAA BAA
Progress Rail Australia Pty Ltd ACN 063 514 018	A non-casual employee, other than a contract employee, who— (a)  has been employed since 1 October 2016; and (b)  immediately before 1 October 2016— (i)  was employed by Aurizon Holdings Limited ACN 146 335 622, Aurizon Network Pty Ltd ACN 132 181 116 or Aurizon Operations Limited ACN 124 649 967; and (ii)  was a member of the scheme		SDBC AC	CAA BAA
	A contract employee who— (a)  has been employed since 1 October 2016; and (b)  immediately before 1 October 2016— (i)  was employed by Aurizon Holdings Limited ACN 146 335 622, Aurizon Network Pty Ltd ACN 132 181 116 or Aurizon Operations Limited ACN 124 649 967; and (ii)  was a member of the scheme		AC	BAA
QIC Limited ACN 130 539 123	A non-casual employee		SDBC AC	CAA BAA
	A casual employee		AC	CAA BAA
QIC Private Capital Pty Ltd ACN 076 279 528	A non-casual employee		SDBC AC	CAA BAA
	A casual employee		AC	CAA BAA
Queensland BioCapital Funds Pty Ltd ACN 100 826 686	A non-casual employee	C	SDBC AC	CAA BAA
	A casual employee	C	AC	BAA
Queensland Law Society	Any employee		AC	BAA
Queensland Manufacturing Institute Ltd ACN 076 854 638	A non-casual employee who, immediately before 1 July 2011, was an employee of the Australian Institute for Commercialisation Ltd ACN 100 485 407		AC	CAA BAA
	Any other non-casual employee	C	SDBC if approved by the employer AC	CAA if approved by the employer BAA
	A casual employee who, immediately before 1 July 2011, was an employee of the Australian Institute for Commercialisation Ltd ACN 100 485 407		AC	BAA
	Any other casual employee	C	AC	BAA
Queensland Performing Arts Trust	A permanent employee other than an employee who is required, under an industrial award, to be a member of a superannuation scheme other than the scheme	C	SDBC if approved by the employer AC	For a permanent employee who is a member of CAA—the member contribution rate is 5% CAA optional after 3 months from the start of the employment BAA
	Any other employee other than an employee who is required, under an industrial award, to be a member of a superannuation scheme other than the scheme	C	AC	BAA
Queensland Sugar Limited ACN 090 152 211	A permanent employee		SDBC AC	CAA BAA
	A temporary employee who— (a)  has been employed since 28 July 2000; and (b)  immediately before 28 July 2000, was employed by Queensland Sugar Corporation and was a member of the scheme		SDBC AC	BAA
	Any other employee		AC	BAA
Queensland Tertiary Admissions Centre Limited ACN 050 542 633	A non-casual employee who started the employment before 1 January 2013	C	SDBC AC	CAA BAA
	A casual employee who started the employment before 1 January 2013	C	AC	CAA BAA
	Any other employee		AC	CAA if approved by the employer BAA
Queensland Theatre Company	Any employee		AC	BAA
Queensland Titles Registry Pty Ltd ACN 648 568 101	A non-casual employee whose employment started before 19 December 2022		SDBC AC	CAA BAA
	Any other non-casual employee		SDBC if approved by the employer AC	CAA if approved by the employer BAA
	A casual employee whose employment started before 19 December 2022		AC	CAA BAA
	Any other casual employee		AC	CAA if approved by the employer BAA
Queensland Treasury Corporation	A non-casual employee— (a)  who was an employee immediately before 7 December 2005; and (b)  who was a member of another superannuation fund when the member became an employee; and (c)  for whom the employer approved that the member continue to be a member of the other superannuation fund		AC	CAA BAA
	Another non-casual employee who was an employee immediately before 7 December 2005		SDBC AC	CAA BAA
	Any other employee		AC	CAA BAA
Queensland University of Technology	An employee who— (a)  on 2 January 1994, transferred employment from the State to the university because of a transfer from the State to the university of the TAFE Kelvin Grove Halls of Residence’s function of providing accommodation for students; and (b)  elected, between 2 January 1994 and 30 April 1994, to continue to be a member of the scheme		SDBC AC	CAA
Racing Queensland Board	A permanent employee who— (a)  transferred employment from Racing Queensland Limited ACN 142 786 874 on 1 May 2013; and (b)  immediately before 1 May 2013, was a member in the standard defined benefit category		SDBC AC	CAA BAA
	Any other non-casual employee		SDBC if approved by the employer AC	CAA BAA
	A casual employee		AC	CAA BAA
Stanwell Corporation Limited ACN 078 848 674	A non-casual employee who— (a)  has been employed since 1 July 2011; and (b)  immediately before 1 July 2011— (i)  was employed by CS Energy Limited ACN 078 848 745 or Tarong Energy Corporation Ltd ACN 078 848 736; and (ii)  was a member of the scheme		SDBC AC	CAA BAA
Sunlover Holidays Pty Ltd ACN 113 463 415	A permanent employee, other than a contract employee, who transferred employment from Tourism Queensland to SL Holidays Pty Ltd ACN 113 463 415 on 1 July 2005	C	SDBC AC	CAA BAA
	Any other employee who transferred employment from Tourism Queensland to SL Holidays Pty Ltd ACN 113 463 415 on 1 July 2005	C	AC	BAA
Tabcorp Assets Pty Ltd ACN 064 303 920	A non-casual employee— (a)  who has been employed since 1 January 2020; and (b)  who, immediately before 1 January 2020, was employed by Golden Casket Lottery Corporation Limited ACN 078 785 449 and was a member of the scheme; and (c)  whose employment by Golden Casket Lottery Corporation Limited ACN 078 785 449 started before 1 July 2007; and (d)  who was a member of the scheme before 1 July 2007; and (e)  whose membership of the scheme has been approved by the employer		SDBC AC	CAA BAA
	A non-casual employee— (a)  who has been employed since 1 June 2022; and (b)  who, immediately before 1 June 2022, was employed by Golden Casket Lottery Corporation Limited ACN 078 785 449 and was a member of the scheme; and (c)  whose employment by Golden Casket Lottery Corporation Limited ACN 078 785 449 started before 1 July 2007; and (d)  who was a member of the scheme before 1 July 2007		SDBC AC	CAA BAA
The Corporation of the Synod of the Diocese of Brisbane, trading as The Glennie School ABN 49 734 380 233	A non-casual employee other than a contract employee		SDBC AC	CAA
	A casual employee		AC	CAA BAA
	A contract employee		AC	CAA
Theodore Water Pty Ltd ACN 615 708 944	A non-casual employee who, immediately before 1 October 2018— (a)  was employed by SunWater Limited ACN 131 034 985; and (b)  was a member of the scheme		SDBC AC	The eligibility start day is 1 October 2018 CAA BAA
	A casual employee who, immediately before 1 October 2018— (a)  was employed by SunWater Limited ACN 131 034 985; and (b)  was a member of the scheme		AC	The eligibility start day is 1 October 2018 BAA
The Prince Charles Hospital Foundation	Any employee		AC	BAA
The Queensland Music Festival Pty Ltd ACN 084 526 876	Any employee		AC	BAA
The University of Queensland	A non-casual employee whose membership of the scheme has been approved by the employer		SDBC AC	CAA BAA
	A casual employee whose membership of the scheme has been approved by the employer		AC	BAA
Toowoomba Hospital Foundation	A non-casual employee	C	SDBC AC	CAA BAA
	A casual employee	C	AC	CAA BAA
Transmax Pty Ltd ACN 099 487 573	A non-casual employee who started the employment before 13 February 2013		SDBC AC	CAA BAA
	A casual employee who started the employment before 13 February 2013		AC	CAA BAA
	Any other employee		AC	BAA
University of Southern Queensland	A non-casual employee whose membership of the scheme has been approved by the employer		SDBC AC	CAA
	A casual employee		AC	BAA
University of the Sunshine Coast	A non-casual employee whose membership of the scheme has been approved by the employer		SDBC AC	CAA BAA
	A casual employee whose membership of the scheme has been approved by the employer		AC	CAA BAA
Vision Australia Limited ACN 108 391 831	Any employee who, immediately before 1 July 2007— (a)  was employed by the Royal Blind Foundation of Queensland ACN 072 176 044; and (b)  was a member of the scheme	C	AC	BAA

36Amendment of sch 3 (Dictionary)

(1)Schedule 3, definitions CHQHHS, LCCH establishment measure and member contribution rate—
omit.

(2)Schedule 3—
insert—

member contribution rate means—

(a)for a member in the standard defined benefit category—the rate at which the member must pay contributions to the scheme under the deed, as a condition of the member’s membership of the scheme; or

(b)for a member in the accumulation category who is subject to the comprehensive accumulation arrangement—the rate at which the member must pay contributions to the scheme under the Superannuation (State Public Sector) Regulation 2023, as a condition of the member’s membership of the scheme.

special constable (State officer) see the Police Service Administration Act 1990, section 1.4.

(3)Schedule 3, definition standard compulsory rate, before ‘means’—
insert—

, for a member in the standard defined benefit category,

sections 7 and 9

	Column 1 Employee	Column 2 Employer rate	Column 3 Employee rate
1	an employee whose chosen fund is not the scheme	the rate at which the employer is required to pay contributions under the superannuation arrangements applying to the employee’s employment with the employer	the rate (if any) at which the employee is required to pay contributions under the superannuation arrangements applying to the employee’s employment with the employer
2	an employee— (a)  whose chosen fund is the scheme; and (b)  who is— (i)  under the age of 75 years; and (ii)  subject to the basic accumulation arrangement (BAA) under the Superannuation (State Public Sector) Notice 2021	the charge percentage of the employee’s salary	0%
3	an employee— (a)  whose chosen fund is the scheme; and (b)  who is— (i)  under the age of 75 years; and (ii)  subject to the comprehensive accumulation arrangement (CAA) under the Superannuation (State Public Sector) Notice 2021	the higher of the following rates— (a)  the charge percentage of the employee’s salary; (b)  the following rate of the employee’s superannuable salary— (i)  if the employee contribution rate is 2%—9.75%; (ii)  if the employee contribution rate is 3%—10.75%; (iii)  if the employee contribution rate is 4%—11.75%; (iv)  if the employee contribution rate is 5%—12.75%	the following rate of the employee’s superannuable salary— (a)  for an employee for whom a rate applies under a condition of membership stated in the Superannuation (State Public Sector) Notice 2021—the applicable rate; (b)  if the employee nominates a rate of 2%, 3%, 4% or 5%—the nominated rate; (c)  otherwise—5%
4	an employee— (a)  whose chosen fund is the scheme; and (b)  who has reached the age of 75 years	the charge percentage of the employee’s ordinary time earnings	0%

section 3

casual employee means an employee who, under the terms of their employment, is not entitled to annual leave, sick leave or payment for a public holiday.

charge percentage means the charge percentage under the Superannuation Guarantee (Administration) Act 1992 (Cwlth), section 19(2), divided by 100.

concessional contributions cap see the Income Tax Assessment Act 1997 (Cwlth), section 291-20.

fire service officer see the Fire and Emergency Services Act 1990, schedule 6.

ordinary time earnings, in relation to an employee, see the Superannuation Guarantee (Administration) Act 1992 (Cwlth), section 6(1).

part 1 employer see section 6.

part 2 employer see section 8.

police recruit means a person who holds a position in the Queensland Police Service as a police recruit.

required frequency, for an employee of a unit of the State public sector, means—

(a)if the employee is a core government employee or the employee’s chosen fund is the scheme—within 1 week after the end of a pay period in which the salary, superannuable salary or ordinary time earnings of the employee is paid to the employee; or

(b)if the employee is not a core government employee and the employee’s chosen fund is not the scheme—the frequency (if any) at which the employer or employee is required to pay contributions under the superannuation arrangements applying to the employee’s employment with the unit.

salary, of an employee, see section 4.

special constable (State officer) see the Police Service Administration Act 1990, section 1.4.

superannuable salary, of an employee, see section 5.