Appendices

Appendix A: Changes to legislation

The Superannuation Act 1976 (CSS Act)

The Same-Sex Relationships (Equal Treatment in Commonwealth Laws-Superannuation) Act 2008 amended the CSS Act to broaden the scope and definition of marital and couple relationships to include same-sex relationships, and to recognise these partners, and children of these partnerships, as dependents eligible for superannuation benefits. Previously the only legally recognised relationships were marriage, or marriage-like relationships between people of different genders. These amendments had effect from 1 January 2009.

The Superannuation Act 1990 (PSS Act)

There have been no amendments to the PSS Act. The Thirty-Third Amending Deed to the PSS Trust Deed made a number of minor amendments and changes, including consequential amendments as a result of the Fair Work Act 2009 and changes to the Superannuation Industry (Supervision) Regulations 1994, relating to payments to temporary residents departing Australia and contributions that must be paid by employers during a member’s period of leave without pay. The amendments also include allowing co-contributions for preserved benefit members, but only in relation to periods where the person was a contributing member.

The Superannuation Act 2005 (PSSap Act)

There have been no amendments to the PSSap Act. There have been no amendments to the PSSap Trust Deed. There was a Fourth Amending Deed made to the PSSap Trust Deed similar to the PSS Thirty-Third Amending Deed (above).

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Appendix B: Organisation chart

Susan Doyle
The Trustee Board and Chairman
Susan Doyle
Susan Doyle
Chief Executive Officer
Lochiel Crafter
Susan Doyle
Chief Investment Officer
Alison Tarditi
Susan Doyle
Chief Operating Officer
Peter Carrigy-Ryan
  • Investment strategy and policy
  • Fund analysis
  • Investment performance
  • Manager assessment and review
  • Manager monitoring and relationship
  • Investment governance
  • Transaction analysis and assessment (alternatives)
  • Investment operations
  • Board services
  • Finance
  • Communications
  • Legal and risk
  • Policy and projects
  • Business services
  • Human resources
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Appendix C: Functional chart

Functional chart

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Appendix D: Access to information

Freedom of information

Organisation, functions and decision making powers

ARIA’s functions and powers are set out in sections 27C and 27D of the Superannuation Act 1976 (CSS Act), clause 3 of the PSS Trust Deed and clause 3 of the PSSap Trust Deed.

The general functions of the administrator of CSS, PSS and PSSap, ComSuper, are described in the main body of this report and detailed in the Commissioner for Superannuation Annual Report 2008/09.

The authority for ARIA to delegate its powers and functions is contained in section 27Q of the CSS Act, clause 12 of the PSS Trust Deed and clause 8 of the PSSap Trust Deed.

Informal consultative arrangements

Informal arrangements exist whereby the national, state and territory branches of the Superannuated Commonwealth Officers’ Association (SCOA) and those unions whose members are covered by the CSS, PSS and PSSap may make representations relating to the general administration of the schemes.

Representations are also received which relate to the determination of individual contributors’ benefit entitlements.

Requests for consultation and/or representations relating to policy aspects of the schemes and their underlying legislation are referred to the Financial Framework Division of the Department of Finance and Deregulation, which has responsibility for advising the Minister for Finance and Deregulation on such matters.

Categories of documents

In accordance with an enactment, other than the Freedom of Information Act 1982 (FOI Act) where access is subject to a fee or other charge, ARIA does not maintain any categories of documents that are open to public access as part of a public register or otherwise. Books and fact sheets that describe various aspects of the superannuation schemes, and annual reports, are made available to the public free of charge upon request. They are also available free of charge via the ARIA website. ComSuper keeps and maintains member records.

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Facilities for access

Facilities for viewing member records and other documents are provided at ComSuper’s office in Canberra. Publications may be inspected at ComSuper’s offices and copies (for which there may be a charge) can be obtained by writing to ComSuper. Information about facilities for access by people with a disability can be obtained by contacting the Freedom of Information (FOI) Unit.

Freedom of information procedures

Matters associated with the administration of the FOI Act, in so far as they relate to members and their information, are dealt with by ComSuper’s FOI Unit.

Enquiries relating to the disclosure of information about members of the CSS, PSS and PSSap, under the provisions of the FOI Act should be directed in writing to:

Postal address FOI Unit
ComSuper
PO Box 22
Belconnen ACT 2616
Phone 02 6272 9080
Fax 02 6272 9001
TTY 02 6272 9827
Email foi@comsuper.gov.au

Decisions to grant access, levy charges, or refuse access are made by an appropriate delegate in the FOI Unit.

  CSS PSS PSSap Total
Total number of requests 45 46 0 91
Number fully granted 42 44 0 86
Number partially granted 2 2 0 4
Number refused 1 0 0 1
Number transferred to other agencies 0 0 0 0
Number of requests for internal review under section 154 0 0 0 0
Number of appeals lodged with the AAT (section IV of the FOI Act) 1 1 0 2
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Appendix E: Publications

ARIA publishes the following communications, publications and fact sheets for the benefit of members. In addition to those publications listed below there are also employer training notes, calculators and a wide range of other tools and information for members available online.

All of the below publications are available by calling our customer service centre or online at the relevant scheme website.

Annual reports

  • ARIA annual report to parliament
  • Annual reports to members
  • ARIA annual trustee report

Newsletters

  • Employer news – issued monthly via email and online
  • Aspire... your super update – issued quarterly online
  • Pensioner news – issued twice a year via mail

Pensions

  • Death benefits
  • Good news about completing your tax return
  • Tax and your CSS benefit
  • Tax and your PSS benefit
  • Service charter of the scheme administrator ComSuper
  • Superannuation contributions surcharge
  • Taxation concessions for pensions (applies to financial year 2008/09)
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Employers

Quick guides

  • Membership eligibility
  • Part-time members
  • What to do in the case of a contributing member’s death
  • Casuals
  • Continuous service and membership numbers
  • How to complete departmental reports for CSS and PSS members
  • Tax file numbers
  • 0% member contributions in the CSS and PSS
  • Salary reductions
  • Transition to retirement (CSS only)
  • Part time members (CSS only)
  • Commencing new members (PSSap only)
  • Ceasing members (PSSap only)
  • Changes to MBLs from 1 January 2008 (PSS only)
  • PSS members ceasing scheme membership – administration arrangements
  • PSS members electing to cease membership

Training notes

PSSap training notes

  • Employer training manual

PSS training notes

  • Contributions
  • Employer productivity superannuation
  • General benefit accrual
  • Medical status
  • Membership
  • Part-time and casual membership
  • Reduction in salary Salary for superannuation
  • Shift allowance

CSS training notes

  • Contributions
  • Employer productivity superannuation
  • General benefit accrual
  • Membership
  • Permanent part time membership
  • Reduction in salary

Other

  • Employer services online
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CSS

Publications

  • Financial services guide
  • CSS product disclosure statement
  • CSS benefit tables
  • Family law and splitting super: how it’s done and what happens next
  • Service charter of the scheme administrator ComSuper
  • Market volatility and your super – 6 steps to guide you through (Contributing member)
  • Market volatility and your super – 6 steps to guide you through (Deferred member)

Fact sheets

  • Accessing your super information online
  • Age retirement benefits
  • Allocation of CSS fund earnings
  • Cash Investment Option
  • Changing from permanent full-time to permanent part-time
  • Contributing to the CSS
  • Death benefits
  • Early access to superannuation benefits
  • How the 1 July 2007 changes affect you in the CSS
  • How the 1 July 2007 changes affect you in the CSS (deferred)
  • Invalidity benefits
  • Leave without pay
  • Postponement of benefits
  • Preservation of benefits
  • Retrenchment
  • Salary reduction and your super
  • Super co-contributions
  • Supplementary contributions
  • Superannuation contributions surcharge
  • Tax and your CSS benefit
  • Taxation concessions for pensions (applies to financial year 2008/09)
  • Rolling money into the CSS
  • Transition to retirement
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PSS

Publications

  • Financial services guide
  • PSS product disclosure statement (including supplementary dated 5 February 2008)
  • The PSS super book: your guide to the PSS
  • Service charter of the scheme administrator ComSuper
  • Market volatility and your super – 6 steps to guide you through (Contributing member)
  • Market volatility and your super – 6 steps to guide you through (Preserved member)
  • Family law and splitting super: how it’s done and what happens next

Fact Sheets

  • Additional death and invalidity cover
  • Allocation of PSS fund earnings
  • Cash Investment Option for preserved benefit and associate members
  • Ceasing PSS membership
  • Changing from full-time to part-time
  • Contributing to the PSS
  • Death benefits
  • Early access for superannuation benefits
  • Getting info online
  • How the 1 July 2007 changes affect you in the PSS (contributor)
  • How the 1 July 2007 changes affect you in the PSS (preserver)
  • Invalidity benefits
  • Leave without pay
  • Maximum benefit limits
  • Multiple PSS memberships
  • Pensions for an eligible spouse
  • Rolling money into the PSS
  • Retrenchment benefits
  • Salary reductions and your PSS super
  • Super co-contributions
  • Superannuation contributions surcharge
  • Tax and your PSS benefit
  • Taxation concessions for pensions (applies to financial year 2008/09)
  • Transition to retirement
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PSSap

Publications

  • PSSap product disclosure statement
  • Financial services guide
  • Your quick guide to the PSSap
  • Market volatility and your super – 6 steps to guide you through

Fact Sheets

  • Beneficiary nomination
  • How the 1 July 2007 changes affect you in the PSSap
  • Contributions
  • Dependants
  • Income protection claims
  • Insurance
  • Super co-contributions
  • Superannuation salary
  • Tax and your super
  • Transfers
  • Type of employment
  • Withdrawing your super
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Appendix F: Contact officer

Information relating to ARIA, or the schemes it manages, is made available to Members of Parliament, Senators and members of the public on request.

In the interests of timeliness and conciseness, this report has been designed to provide fundamental information. Requests for more detailed information should be directed to:

Web www.aria.gov.au
Street address ARIA
Level 10
12 Moore Street
Canberra City ACT 2601
Postal address ARIA
GPO Box 1907
Canberra City ACT 2601
Phone 02 6263 6999
Fax 02 6263 6900
TTY 02 6272 9827
Email secretary@aria.gov.au
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Appendix G: Compliance

While this report is not a departmental annual report, ARIA has endeavoured to comply with the ‘Requirements for Annual Reports’, where applicable. Details of the scheme administrator’s (ComSuper) operations are provided separately in the Commissioner for Superannuation Annual Report 2008/09.

Description Requirement Page
Letter of transmittal Mandatory v
Table of contents Mandatory viii
Index Mandatory 241
Glossary Mandatory 239
Contact officer(s) Mandatory ii, 29,
224, 230
Internet home page address and internet address for report Mandatory ii
Review by departmental secretary Mandatory xvi
Summary of significant issues and developments Suggested xvii, 23
Overview of department’s performance and financial results Suggested 7-8, 24-29
Outlook for following year Suggested xix
Overview description of department Mandatory 12-15, 222
Role and functions Mandatory 2, 6,
18, 222
Organisational structure Mandatory 2, 221, 222
Outcome and output structure Mandatory 10
Where outcome and output structures differ from PBS format,
details of variation and reasons for change		 Mandatory -
Review of performance during the year in relation to outputs and contribution outcomes Mandatory 10, 24-29, 238
Actual performance in relation to performance targets set
out in PBS/PAES		 Mandatory 10, 24-29, 238
Performance of purchaser/provider arrangements Mandatory 18-19
Where performance targets differ from the PBS/PAES, details of both former and new targets, and reasons for the change Mandatory -
Narrative discussion and analysis of performance Mandatory 7-8, 23-29
Trend information Suggested 35, 39
Factors, events or trends influencing departmental performance Suggested 23-26
Significant changes in nature of principal functions/services Suggested -
Performance against service charter customer service standards, complaints data, and the department’s response to complaints Mandatory 37-42
Social justice and equity impacts Suggested -
Discussion and analysis of the department’s financial performance Mandatory 7-8
Discussion of any significant changes from the prior year or
from budget		 Suggested xiii, xvii, 23-29
Agency resource statement and summary resource tables
by outcomes		 Mandatory 238
Developments since the end of the financial year that have affected
or may significantly affect the department’s operations or financial results in future		 Mandatory xix
Statement of the main corporate governance practices in place Mandatory xviii,
9-10, 31
Names of the senior executive and their responsibilities Suggested 221
Senior management committees and their roles Suggested -
Corporate and operational planning and associated performance reporting and review Suggested 6, 23-29
Approach adopted to identifying areas of significant financial or operational risk and arrangements in place to manage risks Suggested 9-10
Agency heads are required to certify that their agency comply
with the Commonwealth Fraud Control Guidelines		 Mandatory 10
Policy and practices on the establishment and maintenance of appropriate ethical standards Suggested 31
How nature and amount of remuneration for SES officers
is determined		 Suggested 6
Significant developments in external scrutiny Mandatory 14-15
Judicial decisions and decisions of administrative tribunals Mandatory 41
Reports by the Auditor-General, a Parliamentary Committee or the Commonwealth Ombudsman Mandatory 42
Assessment of effectiveness in managing and developing human resources to achieve departmental objectives Mandatory 6-7
Workforce planning, staff turnover and retention Suggested 6
Impact and features of collective agreements, determinations, common law contracts and AWAs Suggested 6
Training and development undertaken and its impact Suggested 7
Occupational health and safety performance Suggested 7
Productivity gains Suggested -
Statistics on staffing Mandatory 6
Certified agreements, determinations, common law contracts and AWAs Mandatory 6
Performance pay Mandatory 6
Assessment of effectiveness of assets management Mandatory 8
Assessment of purchasing against core policies and principles Mandatory 8
Summary statement detailing new consultancy services contracts let during the year Mandatory 234-235
Absence of provisions in contracts allowing access by
the Auditor-General		 Mandatory -
Contracts exempt from the AusTender Mandatory 234
Report on performance in implementing the Commonwealth
Disability Strategy		 Mandatory 237
Financial statements Mandatory 43, 87,
149, 183
Occupational health and safety (section 74 of the Occupational
Health and Safety Act 1991)		 Mandatory 7
Freedom of Information (subsection 8 (1) of the Freedom of Information Act 1982) Mandatory 223
Advertising and Market Research (Section 311A of the Commonwealth Electoral Act 1918) Mandatory 236
Ecologically sustainable development and environmental
performance (Section 516A of the Environment Protection and
Biodiversity Conservation Act 1999)		 Mandatory 8
Grant programs Mandatory -
Correction of material errors in previous annual report Mandatory -
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Appendix H: New consultancies

ARIA engages consultants where a specialist skill or expertise is required or where internal resources are unavailable. Consultants are typically engaged to:

  • investigate or diagnose a defined issue
  • carry out defined reviews or evaluations
  • provide independent advice, information or solutions to assist ARIA in its decision making.

These consultancies have been distinguished from other service provider contracts by the nature of the work performed, which typically involves the application of expert professional skills and the exercising of expert judgement.

ARIA administration policies

Policy

ARIA’s policy on selection and engagement of consultants accords with its purchasing principles and policies outlined in Section 5 – Trustees.

Table A2 provides details of consultancies engaged by ARIA during 2008/09 with a contract value, GST inclusive, of $10 000 or more.

This list includes contracts referring to the administration of the funds and excludes contracts related to the management and investment of the three funds.

Table A2: New consultancies 2008/09
Consultant name Description Value
$		 Selection method Principle justification
W & K Robinson Consulting Pty Ltd Provision of HR advice 29 381* Direct sourcing B
Egan Associates Provision of HR advice 22 423 Direct sourcing B
Total new consultancies 51 804  

*Amount paid under the contract for 2008/09

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Selection method categories The selection methods used for consultancies are
categorised as follows:
Open tender Public tenders are sought from the marketplace using national and major metropolitan newspaper advertising.
Select tender Tenders are invited from a short list of competent suppliers.
Direct sourcing Single supplier invited to bid reflecting unique qualifications or circumstances.
Justification categories
A Need for access to the latest technology.
B Need for specialised skills.
C Need for an independent view.

Appendix I: Advertising and market research

In respect of public moneys, during 2008/09 the expenditure for advertising and market research on contracts individually more than $10 900 (inclusive of GST) amounted to $76 828 (inclusive of GST).

The following list contains details of payments, as required under section 311A of the Commonwealth Electoral Act 1918. All amounts include GST.

Table A3: Advertising and market research expenditure 2008/09
Organisation Purpose Expenditure $
Orima Research Pty Ltd Member statement survey 27 145
Telstra White pages advertisements 49 683
Total 76 828
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Appendix J: Commonwealth Disability Strategy

Within the framework of the Commonwealth Disability Strategy, ARIA performs the
role of ‘provider’ with performance measured against the following indicators:

  • providers have established mechanisms for quality improvement and assurance
  • providers have an established service charter that specifies the roles of the
    provider and consumer, and service standards which address accessibility for people with disabilities
  • a complaints/grievance mechanism, including access to external mechanisms, is in place to address issues and concerns raised about performance.

In conjunction with the scheme administrator (ComSuper), ARIA met all the requirements of the Commonwealth Disability Strategy in its role as provider.
Quality improvement and assurance mechanisms were in place during the year in the form of a client satisfaction survey conducted both by ARIA, through independent research firm Orima Research, and by the scheme administrator, which conducts an annual cyclical research program, also through Orima Research.

Through the scheme administrator, members have access to:

  • a TTY phone line
  • a service charter specifying the roles and responsibilities of both the scheme administrator and its clients
  • a complaints system to address issues and concerns raised by members.

Both ARIA and ComSuper’s offices have wheelchair access and facilities.

Appendix K: Summary resource table by outcomes

Outcome 1 - Effective and efficient administration of Australian Government superannuation schemes
  Budget Actual expenses Variation Budget
2008/09
$’000		 2008/09
$’000		 $’000 2009/10
$’000
Price of departmental outputs  
Output Group 1.1 – Superannuation scheme governance
Revenue from other sources 17 729 15 675 2 054 16 937
Total price of Outputs 17 729 15 675 2 054 16 937
Total for Outcome 1 17 729 15 675 2 054 16 937
  2008/09 2009/10
Average staffing level 45.0 47
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Appendix L: Glossary

AAS25 Australian Accounting Standard 25
AASB Australian Accounting Standards Board
AAT Administrative Appeals Tribunal
ABN Australian business number
ACTU Australian Council of Trade Unions
administrator ComSuper, Commissioner for Superannuation
AD(JR) Act Administrative Decisions (Judicial Review) Act 1977
AFS Australian Financial Services
ANAO Australian National Audit Office
AO Officer of the Order of Australia
APRA Australian Prudential Regulation Authority
ARIA Australian Reward Investment Alliance
ASFA Association of Superannuation Funds of Australia
ASIC Australian Securities and Investments Commission
ASX Australian Stock Exchange
ATO Australian Taxation Office
AWA Australian workplace agreement
BZW Barclays der Zoete Wedd
CEO Chief Executive Officer
CPI Consumer Price index
CPSU Community and Public Sector Union
CPSUSF Community and Public Sector Union Superannuation Trust Fund
CRF Consolidated Revenue Fund
CSS Commonwealth Superannuation Scheme
CSS Act Superannuation Act 1976
FASFA Fellow of the Association of Superannuation Funds of Australia
FBT Fringe benefit tax
FMA Act Financial Management and Accountability Act 1997
FOI Freedom of information
GAS Governance Advisory Service
GST Goods and services tax
HTML Hypertext Markup Language
HTTP Hypertext Transfer Protocol
IAG Insurance Australia Group Limited
i-Estimator Online tool for scheme members
IPP Information Privacy Principles
ISBN International Standard Book Number
ISSN International Standard Serial Number
MBL Maximum Benefit Limit
MSCI Morgan Stanley Capital International Inc
OECD Organisation for Economic Co-operation and Development
p.a. per annum
PBS Portfolio Budget Statement
PAES Portfolio Additional Estimates Statements
PDS Product Disclosure Statement
PHIAC Private Health Insurance Administration Council
PSS Public Sector Superannuation (scheme)
PSS Act Superannuation Act 1990
PSSap Public Sector Superannuation accumulation plan
PSSap Act Superannuation Act 2005
PRI Principles for Responsible Investment
RAC Reconsideration Advisory Committee
RSE Registrable Superannuation Entity
S&P Standard and Poor’s
SCT Superannuation Complaints Tribunal
SES Senior executive service
SIS Act Superannuation Industry (Supervision) Act 1993
SPIN Superannuation Product Identification Number
SRC Act Superannuation (Resolution of Complaints) Act 1993
TTY Text Telephone (tele-typewriter)
UN United Nations
WC3 World Wide Web Consortium
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