Footnotes

Chapter 1 - Introduction

[1]        Votes and Proceedings, No. 182, 21 June 2007, p. 1997.

[2]        Journals of the Senate, No. 152, 21 June 2007, p. 4033.

[3]        Explanatory Memorandum, p. 2; and the Hon. Gary Nairn MP, Special Minister of State, House of Representatives Hansard, 21 June 2007, p. 8.

[4]        Explanatory Memorandum, p. 2; and the Hon. Gary Nairn MP, Special Minister of State, House of Representatives Hansard, 21 June 2007, p. 8.

[5]        Explanatory Memorandum, p. 5.

Chapter 2 - Civilian Superannuation

[1]        The Hon. Gary Nairn MP, Special Minister of State, House of Representatives Hansard,
21 June 2007, p. 8.

[2]        Department of Finance and Administration, Submission 6, p. 3.

[3]        Ms Campbell, Deputy Secretary, Department of Finance and Administration, Committee Hansard, 5 July 2007, p. 21. Finance's estimate for the number of people in the CSS expected to reduce contributions is based on a zero per cent actuarial assessment.

[4]        Explanatory Memorandum, pp 2, 3 and 10. The PSS Amending Deed is a delegated legislative instrument made by the Minister for Finance and Administration which is subject to Parliamentary disallowance.

[5]        Ms Campbell, Deputy Secretary, Department of Finance and Administration, Committee Hansard, 5 July 2007, p. 21. Finance's estimate for the number of people in the PSS expected to reduce contributions is based on the number of members currently making the minimum contribution of 2 per cent.

[6]        Superannuated Commonwealth Officers' Association, Submission 1, p. 8.

[7]        Mr Hazell, Federal President, Superannuated Commonwealth Officers' Association, Committee Hansard, p. 2.

[8]        Mr Daryl Dixon, 'Now for the July 2008 super changes', Canberra Times, 3 July 2007, p. 33.

[9]        Department of Finance and Administration, Submission 6, p. 5.

[10]      Department of Finance and Administration, Submission 6, p. 5.

[11]      Department of Finance and Administration, Submission 6, p. 6.

[12]      Explanatory Memorandum, p. 13.

[13]      Explanatory Memorandum, pp 2 and 13.

[14]      Department of Finance and Administration, Submission 6, pp 5–6; and Mr Sotiropoulos, Assistant Secretary, Department of Finance and Administration, Committee Hansard, 5 July 2007, p. 18.

[15]      Superannuated Commonwealth Officers' Association, Submission 1, p. 5.

[16]      Mr Leslie Nielson, 'Superannuation Legislation Amendment Bill 2007', Bills Digest, No. 2, 2007–08, 18 July 2007, p. 13.

[17]      Mr Hazell, Superannuated Commonwealth Officers' Association, Committee Hansard,

5 July 2007, pp 4–5.

[18]      It also applies to military pensioners under the Defence Force Retirement Benefits Act 1948 and the Defence Force Retirement and Death Benefits Act 1973 prior to the 1977, which is discussed in chapter 3.

[19]      Explanatory Memorandum, pp 2 and 19.

[20]      Mr Hazell, Federal President, Superannuated Commonwealth Officers' Association, Committee Hansard, 5 July 2007, pp 3 and 6.

[21]      Ms Campbell, Deputy Secretary, Department of Finance and Administration, Committee Hansard, 5 July 2007, p. 18.

[22]      Superannuated Commonwealth Officers' Association, Submission 1, p. 9. This matter is also raised by the Regular Defence Force Welfare Association and is further discussed in chapter 3.

[23]      Explanatory Memorandum, pp 2 and 15.

[24]      Explanatory Memorandum, p. 2.

[25]      Community and Public Sector Union, Submission 4, p. 5.

[26]      Human Rights and Equal Opportunity Commission, Same-Sex: Same Entitlements, May 2007, p. 307.

[27]      Superannuated Commonwealth Officers' Association, Submission 1, p. 5; and Community and Public Sector Union, Submission 4, pp 4 and 6.

[28]      Ms Campbell, Deputy Secretary, Department of Finance and Administration, Committee Hansard, 5 July 2007, p. 24.

[29]      Community and Public Sector Union, Submission 4, p. 4.

[30]      Community and Public Sector Union, Submission 4, p. 5.

[31]      Community and Public Sector Union, Submission 4, pp 5–6.

[32]      Committee Hansard, 5 July 2007, pp 25–26.

Chapter 3 - Military Superannuation

[1]        The Hon. Bruce Billson MP, Media Release: Review of Military Superannuation,                    27 February 2007, http://www.minister.defence.gov.au/Billsontpl.cfm?CurrentId=6415 (accessed 9 July 2007).

[2]        Mr Steven Grzeskowiak, Director General, Department of Defence, Committee Hansard,

5 July 2007, p. 25.

[3]        Schedule 4 of the bill also applies to civilian pensions under the Superannuation Act 1922 prior to 1976 which is discussed in chapter 2.

[4]        Explanatory Memorandum, p. 4.

[5]        The DFRDB Scheme is managed by the fund trustee, the DFRDB Authority. The Chairman of the Authority (the Commissioner for Superannuation) provides administrative support to the Scheme, together with staff from ComSuper. For details on the DFRDB Authority, see: http://www.dfrdb.gov.au/pages/about/authority.htm

[6]        Superannuation Legislation Amendment Bill 2007, Schedule 4, Item 8, p. 17.

[7]        Regular Defence Force Welfare Association, Submission 3, p. 3.

[8]        Mr Steven Grzeskowiak, Director General, Personnel Policy and Employment Conditions, Department of Defence, Committee Hansard, 5 July 2007, p. 18.

[9]        Explanatory Memorandum, pp 4–5.

[10]      Explanatory Memorandum, p. 24.

[11]      Explanatory Memorandum, p. 5.

[12]      Explanatory Memorandum, p. 24.

[13]      For details of the announced changes in the Budget 2006–07 see: Budget 2006– 07, Budget Paper No. 2. p. 146. http://www.budget.gov.au/2006-07/bp2/html/bp2_expense-04.htm (accessed 9 July 2007).

[14]      Explanatory Memorandum, p. 24.

[15]      Regular Defence Force Welfare Association, Submission 3, p. 2.

[16]      Regular Defence Force Welfare Association, Submission 3, p. 2.

[17]      Mr Richard Griffiths, National Secretary, Regular Defence Force Welfare Association, Committee Hansard, 5 July 2007, p. 14.

[18]      Regular Defence Force Welfare Association, Submission 3, p. 2.

[19]      Mr Steven Grzeskowiak, Director General, Personnel Policy and Employment Conditions, Defence, Committee Hansard, 5 July 2007, p. 19.

[20]      Regular Defence Force Welfare Association, Submission 3, p. 2.

[21]      Regular Defence Force Welfare Association, Submission 3, p. 2.

[22]      Explanatory Memorandum, p. 24.

Chapter 4 - Conclusions and recommendations

[1]        Mr Hazell, Federal President, Superannuated Commonwealth Officers' Association, Committee Hansard, 5 July 2007, p. 2.

[2]        Superannuated Commonwealth Officers' Association, Submission 1, pp 6 and 9.

[3]        Community and Public Sector Union, Submission 4, p. 3.

[4]        Mr Garraway, President, Superannuated Commonwealth Officers' Association,

Committee Hansard, pp 4–5.

[5]        Ms Campbell, Deputy Secretary, Department of Finance and Administration,

Committee Hansard, 5 July 2007, p. 17.

[6]        Ms Campbell, Deputy Secretary, Department of Finance and Administration,

Committee Hansard, 5 July 2007, p. 17.

[7]        Ms Campbell, Deputy Secretary and Mr Sotiropoulos, Assistant Secretary, Department of Finance and Administration, Committee Hansard, 5 July 2007, pp 21–22.

[8]        See paragraph 2.23 and 3.7.

[9]        Regular Defence Force Welfare Association, Submission 3, p. 3.

[10]      Mr Hazell, Federal President, Superannuated Commonwealth Officers' Association,

Committee Hansard, 5 July 2007, p. 2.

[11]      Superannuated Commonwealth Officers' Association, Submission 1, p. 9.

[12]      Community and Public Sector Union, Submission 4, p. 3.

[13]      Mr Hazell, Federal President, Superannuated Commonwealth Officers' Association,

Committee Hansard, 5 July 2007, p. 6; and Mr Griffiths, National Secretary, Regular Defence Force Welfare Association, Committee Hansard, 5 July 2007, p. 16.

[14]      Mr Griffiths, National Secretary, Regular Defence Force Welfare Association,

Committee Hansard, 5 July 2007, p. 16.

[15]      Mr Sotiropoulos, Assistant Secretary, Department of Finance and Administration, Committee Hansard, 5 July 2007, p. 18.

[16]      Mr Grzeskowiak, Director General, Personnel Policy and Employment Conditions, Department of Defence, Committee Hansard, 5 July 2007, p. 18.

[17]      Mr Grzeskowiak, Director General, Personnel Policy and Employment Conditions, Department of Defence, Committee Hansard, 5 July 2007, p. 18.

[18]      Superannuated Commonwealth Officers' Association, Submission 1, p. 9.

[19]      Superannuation Legislation Amendment Bill 2007, Explanatory Memorandum, p. 4.

[20]      Ms Campbell, Deputy Secretary, Department of Finance and Administration,

Committee Hansard, 5 July 2007, p. 18.

[21]      See appendix 3 for proposed amendments to the bill relating to recommendation 3.

[22]      The letter received by the Regular Defence Force Welfare Association from the Minister for Veteran's Affairs was tabled during the 5 July public hearing (see https://www.aph.gov.au/senate/committee/fapa_ctte/super_07/index.htm (accessed 16 July 2007).

[23]      Financial Management and Accountability Act 1997, Section 33 (1) See: http://www.comlaw.gov.au/ComLaw/Legislation/ActCompilation1.nsf/0/C093254E35BA6D0ECA2572E6000BECA2/$file/FinanMgmtAccount1997WD02.pdf (accessed 10 July 2007).

[24]      Department of Finance and Administration, Finance Circular No. 2006/05 – Discretionary Compensation Mechanisms, p. 2, see http://www.finance.gov.au/finframework/docs/FC_2006.05.pdf (accessed 13 July 2007).

[25]      Mr David Jamison, National President, Regular Defence Force Welfare Association, Committee Hansard, 5 July 2007, p. 15.

[26]      Regular Defence Force Welfare Association, Submission 3, p. 3.

[27]      Mr Grzeskowiak, Director General, Personnel Policy and Employment Conditions, Department of Defence, Committee Hansard, 5 July 2007, p. 15.

[28]      Mr Richard Griffiths, National Secretary, Regular Defence Force Welfare Association, Committee Hansard, 5 July 2007, p. 15, and Budget measures 2006–07, Budget Paper No. 2, p. 146.

[29]      Mr Richard Griffiths, National Secretary, Regular Defence Force Welfare Association, Committee Hansard, 5 July 2007, p. 15.

[30]      See appendix 4 for a proposed amendment to the bill relating to recommendation 4.