In this Part of this Act, if not inconsistent with the context,—

There is hereby established in connection with the Public Service a Fund called “The Public Service Superannuation Fund,” which shall be administered by the Board.

The Fund established under the Public Service Classification and Superannuation Act, 1908, shall be deemed to be the Fund under this Act.

The Fund shall consist of—

All moneys payable to the Fund (other than moneys payable thereto under section fifty hereof) shall be paid in the first place into the Post Office Account.

Out of the moneys so paid into the Post Office Account the Postmaster-General shall, as and when directed by the Board, pay all moneys properly payable out of the Fund; and shall from time to time, on a date in each month to be prescribed by regulations in that behalf, pay into the bank at Wellington at which the Public Account is for the time being kept, to the credit of an account to be called “The Public Service Superannuation Fund Account,” the balance of the moneys in the Post Office Account belonging to the Fund, or so much thereof as the Board from time to time directs.

All moneys withdrawn from the Public Service Superannuation Fund Account shall be withdrawn only by cheque signed by a member of the Board and the Secretary, and countersigned by the Controller and Auditor-General or such Audit officer as may from time to time be authorized by him.

Any part of the moneys for the time being in the Public Service Superannuation Fund Account may be invested by the Board in any of the following classes of security, namely:—

No loan on mortgage under this section shall exceed twenty thousand pounds, nor shall more than twenty thousand pounds be lent on mortgage to any one person or company.

All mortgages executed after the commencement of this Act in respect of the investment of moneys belonging to the Fund shall be in the name of the Public Trustee on behalf of the Public Service Superannuation Board.

With respect to the investment of the Fund the following special provisions shall apply:—

All loans advanced on any such securities shall be paid out of the Fund in the manner prescribed by section six hereof, and all moneys received either by way of interest on or repayment of loans or otherwise in respect of such securities shall be received by the Public Trustee and paid into the Public Service Superannuation Fund Account.

In respect of his services under this Act the Public Trustee shall be entitled to receive from the Fund such amount as may be agreed on between the Public Trustee and the Board, not exceeding a commission equal to two and a half per centum of all revenues received by the Public Trustee by way of interest on securities held by him in respect of the Fund.

The Governor-General may from time to time, by Order in Council, make such regulations as he considers necessary for the purpose of giving effect to the provisions of this section.

Where moneys belonging to the Fund have (whether before or after the commencement of this Act) been invested by the Public Trustee but the investments have not been kept separate from other investments, the Board may agree with the Public Trustee to take over such securities as may be mutually agreed on, and those securities shall thereafter be deemed to be in respect of investments of moneys belonging to the Fund, and all moneys thereafter payable by way of interest on or for the redemption of such securities, or otherwise in respect thereof, shall be paid into the Fund.

The securities to be taken over as aforesaid shall be selected from all the Common Fund investments of the Public Trust Office, and the selection shall be so made that a due proportion of the investments at each separate rate of interest shall be so taken over.

In the event of any dispute between the Board and the Public Trustee in respect of any matter arising out of this section the matter shall be submitted to the Controller and Auditor-General, and his decision shall be final and conclusive.

No land-tax or income-tax shall be payable by the Public Trustee in respect of any securities or other property held by him on behalf of the Fund or in respect of income derived from such securities or property.

For the purpose of the audit of accounts all moneys belonging to the Fund shall be deemed to be public moneys within the meaning of the Public Revenues Act, 1926; and the Audit Office shall have the same duties and powers in respect thereof, and of every person dealing therewith, as it has in respect of public moneys and accounts and all persons dealing therewith.

The Fund shall be administered by a Board called “The Public Service Superannuation Board,” consisting of eleven members, namely:—

With respect to the elective members of the Board the following provisions shall apply:—

Notice of the election or appointment of every member of the Board shall be gazetted, and such gazetting shall be conclusive evidence of the validity of every such election or appointment.

The members of the Board established under the Public Service Classification and Superannuation Act, 1908, in office on the coming into operation of this Act shall be deemed to have been elected or appointed under this Act, and shall hold office until the election or appointment of their successors under this Act.

With respect to the procedure of the Board the following provisions shall apply:—

There may from time to time be appointed some person to be Secretary of the Board, and the person so appointed may hold the office of Secretary in conjunction with any other office which is deemed to be not incompatible therewith, and shall receive such salary as may from time to time be determined.

The Secretary and other officers of the Board shall be and be deemed at all times to have been members of the Public Service within the meaning of this Act.

The salaries of all such officers and all contingent expenses connected with the administration of this Act and of the Fund shall be paid out of moneys to be from time to time appropriated by Parliament for the purpose out of the Public Service Superannuation Fund Account.

All other moneys payable out of the said account shall be paid without further appropriation than this Act.

Every person who—

and who, within six months after that date, by notice in writing to the Secretary of the Board, elected to become a contributor to the Fund, shall, as from the date of his election, be deemed to be an original contributor, and shall accordingly be entitled to all the benefits of the Fund, subject to the provisions of this Act.

Any such person who did not so elect, not later than the thirty-first day of March, nineteen hundred and ten, shall not at any future time become a contributor to the Fund or participate in its benefits; but he shall continue to be entitled to any rights to which but for the passing of this Part of this Act he would have been entitled; and he shall be and remain subject to the provisions of the Civil Service Acts relating to insurance and deductions from salary.

All persons who are first permanently employed in any capacity in the Public Service after the coming into operation of this Act, or who on or after the first day of January, nineteen hundred and eight, have been so employed, shall be contributors to the Fund.

All persons who in pursuance of subsection two of section fifteen of the Public Service Classification and Superannuation Act, 1908, became permanent officers of the Public Service by virtue of five years’ temporary employment, and who had not previously become contributors to the Fund, shall as from the commencement of the Public Service Classification and Superannuation Amendment Act, 1908, be deemed to have become contributors to the Fund.

All persons who in pursuance of the said subsection two of the said section fifteen became permanent officers of the Public Service by reason of five years’ temporary employment shall be deemed to have become contributors to the Fund so soon as they so became permanent officers.

All persons who became contributors to the said Fund under section fifty-one of the Public Service Classification and Superannuation Amendment Act, 1908, or under section twenty-eight of the Public Service Classification and Superannuation Act, 1908, or under subsection two of section eleven of the Public Service Superannuation Act, 1907, shall be entitled to count as part of their length of service the period of their continuous service in the employment of the Government immediately prior to the thirtieth day of June, nineteen hundred and eight (being the last day on which persons permanently employed in the Public Service before the commencement of the Public Service Superannuation Act, 1907, could elect to become contributors to the Fund), but not the period of their service between the said thirtieth day of June and the date at which they became contributors to the Fund.

The last preceding subsection shall also apply to every temporary officer who since the commencement of the Public Service Superannuation Act, 1907, has been permanently appointed to the Public Service, and who if he had not been so appointed would have become a permanent officer of the Public Service on the expiration of five years’ temporary employment by virtue of section fifteen of the Public Service Classification and Superannuation Act, 1908, or by virtue of the corresponding provision of the Public Service Classification Act, 1907.

The contribution from contributors shall in each case be the following percentage of the salary of each contributor respectively, and shall be deducted from the contributor’s salary as it becomes payable from time to time, that is to say:—

For the purposes of this section a contributor’s age shall be deemed to exceed thirty years on and after the thirtieth anniversary of his birth, and the other ages mentioned in this section shall be calculated respectively in the same manner.

If the salary of a contributor is for any period temporarily stopped on the ground of ill health or for any other reason, or if for any period a contributor is on leave of absence without salary or at a reduced salary, he shall during such period continue to contribute to the Fund in such manner and to such extent as may be prescribed by regulations.

This section shall not apply to any contributor who retires from the Public Service and is reappointed thereto, in respect of the interval between his retirement and reappointment as aforesaid.

When any person who has had any part of his salary deducted under the Civil Service Reform Act, 1886, or the Post and Telegraph Classification and Regulation Act, 1890, or the Post and Telegraph Act, 1908, has become a contributor, the amount of such deduction in the hands of the Public Trustee to his credit by virtue of any of those Acts shall be invested independently of the Fund for the benefit of the contributor, and shall, on his retirement or death, be paid as provided by such Act, in addition to the benefits to which he is entitled under this Part of this Act.

When any person who has effected a policy on his life under the Civil Service Insurance Act, 1893, has become a contributor, he shall be entitled at his option—

The option conferred by the last preceding subsection may be exercised by the policyholder at any time after he has become a contributor.

The Governor-General in Council may at any time direct that the whole or any part of the money standing to the credit of any contributor under subsections one and two of this section shall be paid to such contributor.

When any person who is entitled under the Civil Service Act, 1866, to receive compensation for loss of office has become a contributor, the following provisions shall apply:—

If any dispute arises as to whether any person is a member of the Public Service within the meaning of this Act, or as to whether any person is, or is entitled or bound to become, a contributor to the Fund, or as to the length of service of any contributor, such dispute shall be determined by the Board, and the determination of the Board shall be final and conclusive.

The power conferred on the Board by the last preceding section to determine whether any person is a member of the Public Service, or whether any person is, or is entitled or bound to become, a contributor to the Fund, or as to the length of service of any contributor, is hereby declared to include, and at all times since the passing of the Public Service Classification and Superannuation Act, 1908, to have included, the power to allow, as portion of the length of service of any contributor, any period by which his service may have been interrupted.

The Fund shall be held and applied for the benefit of the contributors in the manner and subject to the conditions hereinafter set forth.

Every male contributor whose length of service is not less than forty years or whose age is not less than sixty-five years, and every female contributor whose length of service is not less than thirty years or whose age is not less than fifty-five years, may at any time retire from the Public Service at the expiration of three months’ notice of his or her intention so to do, and shall after his or her retirement in any manner from the said Service be entitled to receive from the Fund an annual retiring-allowance for the rest of his or her life computed as follows:—

Provided that the Minister in charge of the Department in which a contributor is employed may extend the provisions of this section to any case in which the age of a male contributor is not less than sixty years or the age of a female contributor is not less than fifty years, or to any case in which the age of a male contributor is not less than fifty-five years if his length of service is not less than thirty years, or to any case in which the length of service of a contributor is not less than thirty-five years; and in any of those cases the Minister may impose upon the retiring contributor such terms and conditions as to payments into the Fund or otherwise as the Minister thinks fit:

Provided also that the Minister in charge of the Department of Defence may extend the provisions of this section to the case of any contributor who holds a substantive commission in the New Zealand Permanent Forces dated prior to the first day of November, nineteen hundred and twenty, and whose age is not less than fifty-five years.

In the last preceding subsection the term “service” means,—

For the purposes of this section the Government service shall be deemed to include the service of any Provincial Government and the service of the New Zealand Railway Commissioners.

The term “original contributor” means a person who on the coming into operation of the Public Service Classification and Superannuation Act, 1908, was an original contributor within the meaning of the Public Service Superannuation Act, 1907, or who became a contributor under the provisions of section twenty-six of the first-mentioned Act.

For the purposes of the last preceding section the service of an original contributor to the Fund shall include, and shall be deemed at all times since the passing of the Public Service Classification and Superannuation Act, 1908, to have included, any period of employment in the Education service which, if the period of Government service had been Education service, would have been included in like circumstances in the length of service of an original member and contributor to the Teachers’ Superannuation Fund in accordance with the provisions of the Teachers’ Superannuation Act, 1905.

For the purposes of this Part of this Act the employment of any person in the Government service, whether permanent or temporary, shall not be deemed to be or to have been discontinuous by reason merely of the existence of any break or interval in the course of his employment if all the following conditions are fulfilled:—

For the purposes of this Part of this Act no person shall be deemed to have retired from the Government service by reason merely of the occurrence of any break or interval in his employment which does not make his service discontinuous in accordance with the last preceding subsection.

This section shall be deemed to have been also included in Part II of the Public Service Classification and Superannuation Act, 1908, and in the Public Service Superannuation Act, 1907, as from the date of the passing of each of those Acts respectively.

If in the case of any person who was a contributor to the Fund at the commencement of the Public Service Classification and Superannuation Amendment Act, 1908, there has been at any time before the commencement of the Public Service Superannuation Act, 1907, any break or interval in his employment in the Government service which, notwithstanding the provisions of the last preceding section, makes his employment discontinuous, and if he has paid into the Fund such sum as is provided for in subsection two of section fifty of the Public Service Classification and Superannuation Amendment Act, 1908, then he shall be entitled to count for all the purposes of this Part of this Act the same period of service as if he had been in the employment of the Government during the said break or interval.

The sum so paid into the Fund by a contributor in pursuance of the said section fifty shall form part thereof, and shall be computed for the purposes of this Act as part of his contributions to the Fund.

Notwithstanding anything in section twenty-six hereof, no person who has become a contributor to the Fund after the twenty-fourth day of December, nineteen hundred and nine (being the date of the passing of the Public Service Classification and Superannuation Amendment Act, 1909), or becomes a contributor to the Fund after the commencement of this Act, shall be entitled on his retirement from the Public Service to a retiring-allowance exceeding three hundred pounds per annum.

This section shall not apply to any person who has become or becomes a contributor to the Fund by way of transfer under the provisions of section forty-eight of the Public Service Classification and Superannuation Amendment Act, 1908, or section one hundred and twenty hereof, and who at the passing of the Public Service Classification and Superannuation Amendment Act, 1909, was a contributor to any other superannuation fund within the meaning of those sections.

On the termination of the appointment of the Commissioner or of an Assistant Commissioner under the Public Service Act, 1912 (otherwise than by his removal from office under section ten of that Act), to whom section nine of that Act applies, he shall, unless he is appointed or reappointed to the office of Commissioner or Assistant Commissioner or appointed to another office of the Public Service, or has declined to accept such reappointment or any such appointment as aforesaid, be entitled to receive from the Fund an annual retiring-allowance for the rest of his life computed in the manner prescribed by this Part of this Act, notwithstanding that he may not have attained the age or have had the length of service which would entitle him in accordance with the terms of this Act to a retiring-allowance.

Every contributor who, with the consent or by the direction of the Minister, retires from the Public Service on the ground of being medically unfit for further duty shall on his retirement be entitled to receive from the Fund a retiring-allowance for the rest of his life, computed as mentioned in section twenty-six hereof.

In the case of a retiring-allowance being granted under this Part of this Act, whether before or after the commencement of this Act, on the ground of the contributor being medically unfit for further duty, the retiring-allowance or any one or more instalments thereof may be forfeited by order of the Board if the contributor fails at any time without sufficient justification to submit himself for medical examination when and as often as required by the Board, or if, being reported by two medical practitioners on any such examination to be medically fit to accept any specified employment in the Public Service which the Board considers suitable for him, the contributor fails to do so when required by the Minister in charge of the Department to which that employment pertains.

The provisions of the last preceding subsection shall not apply to any male contributor after he has attained the age of sixty-five years, or to any female contributor after she has attained the age of fifty-five years.

For the purposes of this Part of this Act a contributor shall be deemed to be medically unfit for further duty if on the certificate of at least two medical practitioners approved by the Board it is established to the satisfaction of the Board that by reason of mental or bodily infirmity, not caused by irregular or intemperate habits, such contributor has become permanently unable to perform his duties.

If any contributor who has retired from the Public Service on a retiring-allowance is permanently reappointed to the Public Service, his retiring-allowance shall thereupon cease to be payable; and he shall again become a contributor to the Fund at such rate of contribution as the Board determines; and if he subsequently retires from the said Service his retiring-allowance shall be calculated separately in respect of his two successive periods of service and of the salary received by him in each of such periods.

When in any other case than that provided for by the last preceding subsection a contributor returns to duty while in receipt of a retiring-allowance, or receives payment for services rendered by him to or for any branch of the Government service while in receipt of a retiring-allowance, then no more of such retiring-allowance shall be paid in respect of any month than is equivalent, when added to the remuneration so received by him in that month, to one-twelfth of his annual salary at the date of his retirement.

A contributor may on his retirement, or at any time before accepting the first instalment of his retiring-allowance, elect to accept a sum equal to the total amount of his contributions to the Fund in lieu of his retiring-allowance, in which case he shall be entitled to receive such sum accordingly without interest, but no further sum shall be payable out of the Fund in the event of his death.

For the purpose of computing the retiring-allowance to be granted to a contributor his salary shall be deemed to be the average rate of salary received by him during the three years next preceding his retirement, or if his service has not continued for three years, then during the period of his service:

Provided that where by reason of the age or infirmity of a contributor his salary has been reduced, or he has been transferred to a position inferior to that which he previously occupied, his retiring-allowance shall be computed on the average rate of salary received by him during the three years next preceding such reduction or transfer.

A retiring-allowance shall be paid by equal monthly instalments, the first instalment being payable one month after the date of the contributor’s retirement.

If before a contributor becomes entitled to a retiring-allowance he retires from the Public Service, whether voluntarily or otherwise, he shall be entitled to a refund of the whole amount contributed by him to the Fund, less any sums already received by him from the Fund, but without interest.

If before a contributor becomes entitled to a retiring-allowance under this Act, but after his length of service exceeds twenty years, he compulsorily retires from the Public Service for any reason other than misconduct, he shall be entitled, in addition to the refund of contributions provided for by section thirty-seven hereof, to receive a further sum by way of interest computed in the same manner as if the contributions from time to time paid by him (after deducting all sums from time to time received by him from the Fund) had been invested at interest at the rate of three and a half per centum per annum.

All such interest shall be computed as if all moneys paid into or out of the Fund during any year had been so paid on the thirty-first day of December in that year; but interest shall be allowed at the rate aforesaid for the broken period of the year in which the contributor retires.

Subject to the provisions of sections twenty-eight and twenty-nine hereof, relating to broken service, the term “length of service” as used in this section has the same meaning as in section twenty-six hereof.

No retirement of a contributor from the Public Service shall be deemed compulsory within the meaning of the last preceding section merely because that contributor is deprived of the place or office held by him in that Service, if at any time within three months before such deprivation he has been offered, and has failed or refused to accept, some other suitable place or office in the Public Service at a salary not less than that of the place or office so held by him.

If any question, whether of law or of fact, arises as to whether the retirement of a contributor is compulsory within the meaning of section thirty-eight hereof, or as to whether his retirement is due to misconduct, the question shall be determined by the Board and not otherwise, and the decision of the Board shall be final and conclusive.

The provisions of the three last preceding sections shall extend and apply to persons who are contributors at the commencement of this Act, and to all contributions paid by them whether before or after the commencement of this Act.

If any male contributor dies, whether before or after becoming entitled to a retiring-allowance, the following provisions shall, subject to the provisions of section one hundred and fourteen hereof, apply:—

When any female contributor dies, whether before or after becoming entitled to a retiring-allowance, the following provisions shall, subject to the provisions of section one hundred and fourteen hereof, apply:—

Any moneys payable out of the Fund under either of the two last preceding sections to or on behalf of a child under the age of fourteen may, at the discretion of the Board, be either paid to the child himself or expended by the Board for the benefit of the child, or paid to the Public Trustee or any other person, to be expended on behalf of the child in such manner as the Public Trustee or such other person thinks fit.

Any moneys payable out of the Fund under either of the two last preceding sections to the personal representatives of a deceased contributor may, if no grant of probate or letters of administration are obtained within three months after the death of the contributor, be paid to the Public Trustee in trust for the persons beneficially entitled thereto under this Act.

In no case shall any retiring-allowance or other moneys granted or payable out of the Fund to any person be in any way assigned or charged or pass to any other person by operation of law; nor shall any moneys payable out of the Fund on the death of a contributor be assets for the payment of his debts or liabilities.

Where any contributor appointed to the High Commissioner’s Office, to whom the provisions of section twenty-nine of the Finance Act, 1921–22, applied, has complied with the requirements of that section, then such contributor shall for all purposes be deemed to have been a contributor to the Fund as from the commencement of his period of probationary service.

Service in the Cook Islands Public Service or in the Samoan Public Service shall, subject to the provisions of this section, be deemed to be public service within the meaning of this Part of this Act.

Every person who on the first day of January, nineteen hundred and twenty-five, was permanently employed in any capacity in the Cook Islands Public Service or in the Samoan Public Service, as the case may be, and has elected to become a contributor to the Fund shall continue to be a contributor to the Fund.

Every person who was first permanently appointed in any capacity to the Cook Islands Public Service or the Samoan Public Service after the first day of January, nineteen hundred and twenty-five, or is hereafter so appointed, shall be a contributor to the Fund, unless within six months after the date of his appointment he has elected or elects, by notice in writing addressed to the Secretary of the Board, not to become a contributor.

In computing for the purposes of superannuation the length of service of any officer of the Cook Islands Public Service or the Samoan Public Service, every complete continuous year of service in the Cook Islands Public Service or the Samoan Public Service, as the case may be, shall be computed as one year and a half.

Every person who on the first day of January, nineteen hundred and twenty-five, was an officer of the Cook Islands Public Service or the Samoan Public Service, as the case may be, and has paid into the Fund an amount fixed by the Board, shall be entitled to count as part of his service any period of continuous service before that date. Every such period of service shall be computed in the same manner as in the last preceding subsection.

There shall for each year be payable out of the Cook Islands Treasury or the Samoan Treasury, as the case may require, into the Fund an amount equal to the total amount of the contributions payable into the Fund for that year by members of the Cook Islands Public Service or the Samoan Public Service, as the case may be.

Before the first day of July in each year there shall be prepared by the Board, in such form as may be prescribed by regulations, a statement of its revenue account for the year ended on the thirty-first day of March preceding, and of its balance-sheet at the close of such year, and a statement of membership and of retiring and other allowances at the close of such year.

Such accounts and statements, accompanied by a report from the Board, after being audited by the Audit Office shall, within ten days after the completion of the audit, be forwarded by the Board to the Minister of Internal Affairs, who shall within ten days after the receipt thereof lay the same before Parliament if then sitting, or if not, then within ten days after the commencement of the next ensuing session.

The report of the Board under this section shall include a report as to the investment of the Fund by the Board under this Part of this Act.

For the period ending on the thirty-first day of March, nineteen hundred and thirty, and for each triennial period thereafter, an examination of the Fund shall be made by an actuary appointed by the Governor-General.

The actuary shall set forth the result of such examination in a report, which shall be so prepared as to show the state of the Fund at the close of the period, having regard to the prospective liabilities and assets and the probable annual sums required by the Fund to provide the retiring and other allowances falling due within the ensuing three years without affecting or having recourse to the actuarial reserve appertaining to the contributors’ contributions.

The Board shall cause such report to be printed and a copy thereof to be supplied to each contributor.

A copy of such report shall, within ten days after it is received, be laid before Parliament if then sitting, or if not, then within ten days after the commencement of the next ensuing session.

In the month of January in every year the Minister of Finance shall pay into the Fund and out of the Consolidated Fund, without further appropriation than this Act, the sum of eighty-six thousand pounds, together with such further amount (if any) as is deemed by the Governor-General in Council, in accordance with the aforesaid report of the actuary, to be required to meet the charges on the fund during the ensuing year.

A statement of all additional amounts so paid into the Fund shall be laid before Parliament within ten days after the payment thereof if Parliament is then sitting, or if not, then within ten days after the commencement of the next ensuing session.

Fines which, pursuant to any Act or regulations relating to the Public Service, would but for the passing of the Public Service Superannuation Act, 1907, have been payable to any other fund shall be paid into the Public Service Superannuation Fund and shall form part thereof.

Nothing in this section shall apply to fines payable by officers of the Post and Telegraph Department, or to any fines payable into the Government Railways Superannuation Fund.

The Governor-General may from time to time, by Order in Council gazetted, make such regulations as he thinks necessary for any of the following purposes:—

The Governor-General may from time to time, by Order in Council, declare that any place or office in the Public Service shall not be or shall cease to be subject to this Part of this Act.

On the making of any such Order in Council any place or office so specified shall be deemed to be not included in the Public Service within the meaning and for the purposes of this Part of this Act:

Provided that no such Order in Council shall apply to or affect any person who at the time of the making thereof holds any such place or office, and who is already a contributor to the Fund in respect of that place or office, and every such person shall continue to be a contributor to the Fund in the same manner in all respects as if no such Order in Council were in force.

The provisions of this Part of this Act do not apply to the following persons:—

Every person who, after the first day of April, nineteen hundred and ten (being the date of the commencement of the Public Service Classification and Superannuation Amendment Act, 1909), became a member of the Police Force, and every person who hereafter becomes a member of that Force, shall be a contributor to the Public Service Superannuation Fund, and shall be subject to the provisions of Part I of this Act accordingly.

All sums of money hereafter becoming payable out of the Police Provident Fund under the provisions of Part II of the Police Force Act, 1908, shall be payable out of the Public Service Superannuation Fund, and all the powers, functions, and duties of the Police Provident Fund Board shall be exercised or performed by the Public Service Superannuation Board.

Every person who, in pursuance of section twenty-five of the Public Service Classification and Superannuation Amendment Act, 1909, became a contributor to the Public Service Superannuation Fund shall be subject to all the provisions of this Act relating to the Public Service.

As to every person who so became a contributor to the Public Service Superannuation Fund the following provisions shall apply:—

A person who at the commencement of the Public Service Classification and Superannuation Amendment Act, 1909, was a member of the Police Force but was not a contributor to the Police Provident Fund shall not at any time hereafter be bound to become a contributor to the Public Service Superannuation Fund, whether he remains in the Police Force or is transferred to any other branch of the Public Service.

Any person who before the commencement of the Public Service Classification and Superannuation Amendment Act, 1909, had retired from the Police Force on a retiring-allowance as medically unfit for further duty shall be subject to the provisions of section thirty-three hereof in the same manner as if he had retired from the Public Service on a retiring-allowance under this Act.

Where any contributor who resigned from the Police Force for the purpose of joining an Expeditionary Force, and to whom the provisions of section six of the Police Force Amendment Act, 1919, as extended by section six of the Police Force Amendment Act, 1924, applied, has complied with the provisions of those sections, or hereafter complies with those provisions, then his period of continuous service for the purposes of superannuation shall be deemed to include the period elapsing between the date of his retirement as specified in the said sections and the date of his reappointment.

In the case of any officer or constable of the Police Force who is a contributor to the Public Service Superannuation Fund, and who in consequence of injuries suffered by him in the execution of his duty retires from the Public Service as medically unfit for further duty under such circumstances that he is entitled to a retiring-allowance in accordance with section thirty-two hereof, it shall be lawful for the Public Service Superannuation Board (notwithstanding anything in this Act to the contrary), if it is of opinion that the said retiring-allowance is not sufficient, to increase the same at the time of his retirement, or at any time thereafter, to such annual amount as in the special circumstances of the case the Board thinks just, not exceeding three-fifths of his annual salary as computed in accordance with Part I of this Act.

In the event of the death of any officer of Police (whether before or after the commencement of this Act) by misadventure suffered in the exercise of his duties, there may be paid out of the Consolidated Fund, without further appropriation than this section, to or on behalf of his widow and children (if any), an allowance by way of pension at rates not exceeding the rates that would be payable if he had been a member of an Expeditionary Force under the Expeditionary Forces Act, 1915, and if his death were due to military service with that Force.

In the event of the permanent disablement of an officer of police (whether before or after the commencement of this Act) by reason of misadventure suffered in the exercise of his duties, there may be paid out of the Consolidated Fund, without further appropriation than this section, to that officer, and to or on behalf of his wife and children, an allowance by way of pension at rates not exceeding the rates that would be payable if he had been a member of an Expeditionary Force as aforesaid, and if his disablement were due to military service with that Force.

For the purpose of determining the appropriate allowances to be paid under this section in respect of the death or disablement of any officer of the Police Force the officers of that Force may be graded in such manner as the Governor-General in Council may determine.

All applications for pensions under this section shall be referred to the War Pensions Board under the War Pensions Act, 1915, and the Board shall, with respect to the hearing of such applications, have the same powers as if the application were an application under that Act.

In making any recommendation for the grant of a pension under this section the Board shall take into consideration any amount paid by way of pension, retiring-allowance, compensation, or compassionate allowance out of the Public Account or out of any Superannuation Fund in respect of the death or disablement of the officer in respect of whose death or disablement the application is made.

For the purposes of this section the expression “officer of police” means a member of the Police Force of any rank.

Every Stipendiary Magistrate who hereafter retires from office after attaining the age of sixty-eight years, or who, not having attained that age, becomes, in the opinion of the Governor-General, incapable of performing the duties of his office by reason of any permanent infirmity, or who after not less than fifteen years’ service resigns his office after having attained the age of sixty years, shall be entitled on retirement to an annual retiring-allowance computed as follows:—

For the purposes of this section the length of service of any Magistrate whose service has not been continuous shall be the aggregate of all his periods of service.

There shall be deducted and paid into the Consolidated Fund from the salary of every Magistrate to whom this section applies, from time to time as his salary becomes payable, a proportion of such salary computed as follows:—

A Magistrate, on his retirement, may at any time before accepting the first instalment of any retiring-allowance to which he may have become entitled elect to accept a refund of his contributions under this section in lieu of his retiring-allowance, in which case he shall be entitled to receive such refund accordingly.

If a Magistrate before becoming entitled to a retiring-allowance retires from office (whether voluntarily or otherwise) he shall be entitled to a refund of the amount of his contributions under this section.

If any Magistrate dies before or after becoming entitled to a retiring-allowance, the amount of his contributions, less any sums which he has received by way of retiring-allowance or refund of contributions, shall become payable to his legal personal representatives.

All contributions to the Public Service Superannuation Fund made before the commencement of the Finance Act, 1924, by any Magistrate then holding office shall be transferred to the Consolidated Fund, and shall be deemed to form part of his contributions under this section.

All payments by way of retiring-allowance or refunds of contributions as provided by this section shall be made out of the Consolidated Fund without further appropriation than this section.

This section shall not apply to any Magistrate who within two months after the coming into operation of the Finance Act, 1924, by notice in writing to the Secretary of the Public Service Superannuation Board, elected to remain a contributor to the Public Service Superannuation Fund.

Save as herein expressly provided, Part I of this Act shall not apply to Magistrates.

Save as herein provided, the last preceding section in its application to Magistrates in office at the commencement of the Finance Act, 1924, shall not apply and shall be deemed never to have applied to any Magistrate who was not at the time of the commencement of that Act a contributor to the Public Service Superannuation Fund, unless such Magistrate has elected, under subsection two of section thirty-five of the Finance Act, 1925, to accept the benefits provided for by the last preceding section on terms fixed by the Governor-General in Council.

In lieu of complying with the requirements of subsection seven of the last preceding section, the moneys to which that subsection applies may be held in the Public Service Superannuation Fund as an investment, and all contributions to the Consolidated Fund, whether received before or after the commencement of the Finance Act, 1925, may in like manner be paid to the Public Service Superannuation Board for administration on behalf of the Consolidated Fund.

So far as practicable the charges on the Consolidated Fund arising out of the last preceding section may be paid out of moneys so held by the Public Service Superannuation Board.

For the purposes of the last preceding section every Magistrate who, whether before or after the commencement of the Finance Act, 1924, has been engaged or employed in any capacity in Western Samoa or in the Cook Islands while holding office as a Stipendiary Magistrate shall be entitled to count such service as part of his service as a Magistrate, and every year of service in Western Samoa or the Cook Islands shall be computed as one year and a half.

In this Part of this Act, if not inconsistent with the context,—

There is hereby established a Fund to be called “The Teachers’ Superannuation Fund” (being the same Fund as is established under Part I of the Public Service Classification and Superannuation Amendment Act, 1908).

The Fund shall consist of—

All moneys belonging to the Fund shall be paid to the Public Trustee, who shall from time to time invest the same in such manner as is prescribed by regulations.

The contribution to be made by a contributor shall be the following percentage of his salary, and shall be deducted from his salary as it becomes payable from time to time, that is to say:—

The amount so deducted shall forthwith be paid to the Public Trustee to the credit of the Fund by the Education Board or other governing body or person charged with the duty of paying the salary of the contributor.

For the purposes of this section a contributor’s age shall be deemed to exceed thirty years on and after the thirtieth anniversary of his birth, and the other ages mentioned in this section shall be calculated respectively in the same manner.

If the salary of a contributor is for any period temporarily stopped on the ground of ill health or for any other reason, or if for any period a contributor is on leave of absence without salary or at a reduced salary, or is temporarily unemployed in the Education service but has not retired therefrom, he shall during that period continue to contribute to the Fund in such manner and to such extent as may be prescribed by regulations.

The Fund shall be administered by a Board called “The Teachers’ Superannuation Board,” consisting of the following members:—

With respect to the elective members of the Board the following provisions shall apply:—

Notice of the election or appointment of every member of the Board shall be gazetted, and such gazetting shall be conclusive evidence of the validity of every such election or appointment.

The members of the Board established under the Public Service Classification and Superannuation Amendment Act, 1908, in office on the coming into operation of this Act shall be deemed to have been elected or appointed under this Act, and shall hold office until the election or appointment of their successors under this Act.

With respect to the procedure of the Board the following provisions shall apply:—

There may from time to time be appointed some person to be Secretary of the Board, and the person so appointed may hold the office of Secretary in conjunction with any other office which is deemed to be not incompatible therewith, and shall receive, out of moneys to be appropriated by Parliament, such salary as may from time to time be determined.

The Fund shall be held and applied for the benefit of the contributors in the manner and subject to the conditions hereinafter set forth.

Every male contributor whose length of service is not less than forty years or whose age is not less than sixty-five years, and every female contributor whose length of service is not less than thirty years or whose age is not less than fifty-five years, shall on his or her retirement from the Education service be entitled to receive from the Fund an annual retiring-allowance for the rest of his or her life, computed as follows:—

Provided that the Board may, with the approval of the Minister of Education, extend the provisions of this section to any case in which the age of a male contributor is not less than sixty years or the age of a female contributor is not less than fifty years, or to any case in which the age of a male contributor is not less than fifty-five years if his length of service is not less than thirty years, or to any case in which the length of service of a contributor is not less than thirty-five years; and in any of those cases the Board may, with the like approval, impose upon the retiring contributor such terms and conditions as to payments into the Fund or otherwise as the Board thinks fit.

Notwithstanding anything in the last preceding section, or in section two hundred and thirty-three of the Education Act, 1908, no person who has become a contributor to the Fund after the twenty-fourth day of December, nineteen hundred and nine (being the date of the passing of the Public Service Classification and Superannuation Amendment Act, 1909), or becomes a contributor to the Fund after the commencement of this Act, shall be entitled on his retirement from the Education service to a retiring-allowance exceeding three hundred pounds per annum.

This section shall not apply to any person who has become or becomes a contributor to the Fund by way of transfer under the provisions of section forty-eight of the Public Service Classification and Superannuation Amendment Act, 1908, or section one hundred and twenty hereof, and who at the passing of the Public Service Classification and Superannuation Amendment Act, 1909, was a contributor to any other superannuation fund within the meaning of those sections.

Every contributor whose length of service exceeds fifteen years and who retires from the Education service on the ground of being medically unfit for further duty shall on his retirement be entitled to receive from the Fund a retiring-allowance for the rest of his life, computed as mentioned in section seventy-five hereof.

In the case of a retiring-allowance being granted on the ground of the contributor being medically unfit for further duty, the retiring-allowance, or any one or more instalments thereof, may be forfeited by order of the Board if the contributor fails at any time without reasonable justification to submit himself for medical examination when and as often as required by the Board, or if, being reported by two medical practitioners on any such examination to be medically fit to re-enter the Education service, and having in the opinion of the Board reasonable opportunity of so doing, he fails to do so; but this subsection shall not apply to any male contributor after he has attained the age of sixty-five years, or to any female contributor after she has attained the age of fifty-five years.

For the purposes of this Part of this Act a contributor shall be deemed to be medically unfit for further duty if on the certificate of at least two medical practitioners approved by the Board it is established to the satisfaction of the Board that by reason of mental or bodily infirmity, not caused by irregular or intemperate habits, the contributor has become permanently unable to perform his duties.

When a former contributor while in receipt of a retiring-allowance under the last preceding section re-enters the Education service and becomes permanently employed therein, his retiring-allowance shall cease, and he shall again become a contributor to the Fund at such rate of contribution as the Board determines, and if he subsequently retires from the Education service his retiring-allowance shall be calculated separately in respect of his two successive periods of service and of the salary received by him in each of those periods.

In any case other than that provided for in the last preceding subsection, when a former contributor re-enters the Education service while in receipt of a retiring-allowance, or receives payment for services rendered by him to or for any branch of the Government service, or to or for any of the bodies named in the definition of “Education service” in section sixty-five hereof, while in receipt of a retiring-allowance, then no more of that retiring-allowance shall be paid in respect of any month than is equivalent, when added to the remuneration so received by him in that month, to one-twelfth of his annual salary at the date of his retirement:

Provided that no deduction shall be made from any retiring-allowance under this section so as to reduce the amount payable in any month to the contributor, by way of remuneration for services and retiring-allowance, taken together, to less than fifteen pounds.

This section shall extend and apply to any person who before the commencement of this Act has retired on a retiring-allowance under the provisions of the Teachers’ Superannuation Act, 1905, or Part IX of the Education Act, 1908.

A contributor may on his retirement under circumstances entitling him to a retiring-allowance elect, at any time before accepting the first instalment of his retiring-allowance, to accept a sum equal to the total amount of his contributions to the Fund (less any sums already received by him from the Fund) in lieu of his retiring-allowance, in which case he shall be entitled to receive that sum accordingly without interest, but no further sum shall be payable out of the Fund in the event of his death.

For the purpose of computing the retiring-allowance to be granted to a contributor, his salary shall be deemed to be the average rate of salary received by him during the three years next preceding his retirement, or if the aggregate period during which he has been employed in the Education service is less than three years, then during that period:

Provided that where by reason of the age or infirmity of a contributor his salary has been reduced, or he has been transferred to a position inferior to that which he previously occupied, his retiring-allowance shall be computed on the average rate of salary received by him during the three years preceding such reduction or transfer.

In estimating the said period of three years no account shall be taken of any interval or intervals during which the contributor has been temporarily out of employment in the Education service, or during which his salary has been temporarily stopped.

If any person who became a contributor to the Fund in pursuance of section three of the Public Service Classification and Superannuation Amendment Act, 1912, hereafter retires from the Education service under such circumstances that he is entitled to an annual retiring-allowance, his retiring-allowance shall be computed in the same manner as that of other persons who became contributors to the Fund after the commencement of that Act, save that for every complete year of the aggregate period of his service (whether continuous or not) prior to the commencement of that Act there shall be added to the retiring-allowance so computed an annual sum equal to a one-hundred-and-twentieth part of his salary.

In the case where under an agreement with any of the bodies named in section ninety hereof any contributor on retirement from the service of such body is entitled to receive a pension or allowance, such contributor shall not receive both such pension or allowance and the retiring-allowance under this Act, but the last-named retiring-allowance shall be paid to him, and he shall be entitled further to receive so much of the pension or allowance under the agreement as, together with the retiring-allowance under this Act, shall make up a total sum equal to the pension or allowance that would have been payable to him under the said agreement.

Where any such agreement is still in force the said body may, for and on behalf of the said contributor and notwithstanding anything in any Act, pay his contribution to the Fund out of its ordinary revenue.

The retiring-allowance of every person in receipt of a retiring-allowance who under subsection three of section thirty-six of the Finance Act, 1924, revoked his election to remain subject to Part IX of the Education Act, 1908, shall hereafter be computed and paid in accordance with the provisions of this Part of this Act.

A retiring-allowance shall be paid by equal monthly instalments, the first instalment being payable one month after the date of the contributor’s retirement.

If any contributor retires from the Education service, whether voluntarily or otherwise, before becoming entitled to a retiring-allowance under this Part of this Act, he shall be entitled to a refund of the whole amount actually contributed by him to the Fund (less any sums already received by him from the Fund), but without interest.

If after any person has so retired he subsequently re-enters the Education service, and becomes permanently employed therein, he shall for all the purposes of this Part of this Act be deemed to have been then first permanently employed in the said service, and he shall thereupon be bound or entitled, as the case may be, to become a contributor to the Fund in the same manner in all respects as if he had not formerly been a contributor thereto.

If any male contributor dies, whether before or after becoming entitled to a retiring-allowance, the following provisions shall, subject to the provisions of section one hundred and fourteen hereof, apply:—

When any female contributor dies, whether before or after becoming entitled to a retiring-allowance, the following provisions shall, subject to the provisions of section one hundred and fourteen hereof, apply:—

Any moneys payable out of the Fund under either of the two last preceding sections to or on behalf of a child under the age of fourteen may, at the discretion of the Board, be either paid to the child himself or expended by the Board for the benefit of the child, or paid to the Public Trustee or any other person to be expended on behalf of the child in such manner as the Public Trustee or that other person thinks fit.

Any moneys payable out of the Fund under either of the two last preceding sections to the personal representatives of a deceased contributor may, if no grant of probate or of letters of administration is obtained within three months after the death of the contributor, be paid to the Public Trustee in trust for the persons beneficially entitled thereto under this Act.

Every person who is first permanently employed in the Education service after the commencement of this Act as a teacher in any Public school shall thereupon become a contributor to the Fund, unless he is already a contributor to the Fund under some other provision of this Act.

Every person who is first permanently employed after the commencement of this Act in any branch of the Education service which is also a branch of the Government service shall thereupon become a contributor to the Fund, unless he is already a contributor to the Fund under some other provision of this Act.

Every person who is first permanently employed in the Education service after the commencement of this Act, and who is not included within the provisions of the last preceding section, may at any time within six months after the date of his appointment elect to become a contributor to the Fund.

Every such election shall be made in writing under the hand of the person so electing, and delivered to the Secretary of the Board or to the Minister of Education.

If any person so entitled to elect to become a contributor does not so elect within the time aforesaid, he shall not at any future time, whether in respect of the same or any other appointment, elect to become a contributor to the Fund except with the consent of the Board and on such conditions as the Board, having due regard to the interests of the Fund, determines.

Nothing in this section shall affect the provisions of the last preceding section.

In determining for the purposes of this and the last preceding section whether any person is first permanently employed after the commencement of this Act, no account shall be taken of any employment prior to the first day of January, nineteen hundred and six (being the date of the commencement of the Teachers’ Superannuation Act, 1905).

Every person who is first permanently employed after the commencement of this Act under the University of New Zealand, or under the Auckland University College, Victoria University College, the University of Otago, Canterbury University College, or the Canterbury Agricultural College, shall thereupon become a contributor to the Fund, unless he is already a contributor to the Fund.

Every probationer shall be entitled to become a contributor to the Fund.

Every contributor who elected under section twenty-four of the Public Service Classification and Superannuation Amendment Act, 1908, as amended by sections fourteen and fifteen of the Public Service Classification and Superannuation Amendment Act, 1909, section thirty-six of the Finance Act, 1924, and subsection two of section thirty-two of the Finance Act, 1925, to remain subject to the provisions of Part IX of the Education Act, 1908, shall continue to be a contributor to the Fund in the same manner and subject to the same provisions as if Part IX of the said Act remained in force and continued to apply to him; and all the powers, rights, and duties conferred or imposed by Part IX of the Education Act, 1908, upon the Teachers’ Superannuation Board thereby established are hereby transferred (in respect of all such contributors) to the Board established by this Part of this Act.

As to every contributor under Part IX of the Education Act, 1908, who has not elected to remain subject to the provisions of the said Part IX, the following provisions shall apply:—

For the purposes of this section the service of a contributor to the Fund shall include, and shall be deemed at all times since the tenth day of October, nineteen hundred and eight (being the date of the passing of the Public Service Classification and Superannuation Amendment Act, 1908), to have included, any period of employment in the Government service subsequent to the first day of January, eighteen hundred and seventy-eight, which, if the period of Education service had been Government service, would have been included in like circumstances in the length of service of an original contributor to the Public Service Superannuation Fund, and shall also include, and be deemed at all times since the said tenth day of October, nineteen hundred and eight, to have included, any period prior to that date during which he was undergoing training at a training college for teachers established under the Education Act, 1908, or any Act thereby repealed.

Every person who became a contributor under the provisions of section five of the Public Service Classification and Superannuation Amendment Act, 1912, shall be subject to the provisions of this Part of this Act, and his rights and liabilities shall be determined in all respects as if he had become a contributor to the Fund on the date fixed in that behalf by the Board pursuant to the next succeeding subsection.

The date at which every such person shall be deemed to have become a contributor, and the length of his service prior to that date, and the percentage of his salary to be contributed to the Fund, shall, subject to regulations, be as determined by the Board in fixing the conditions of his admission as a contributor.

Every person who elected under section twenty-seven of the Public Service Classification and Superannuation Amendment Act, 1908, to become a contributor to the Fund shall contribute to the Fund at a rate determined by his age at the date of his election.

In the case of every person who so elected the length of his service shall for the purposes of this Act be deemed to be the aggregate of the following periods:—

Any person who was entitled to elect under section three of the Public Service Classification and Superannuation Amendment Act, 1912, to become a contributor but did not so elect shall not at any future time, whether in respect of the same or any other appointment, be entitled to become a contributor to the Fund.

Every person who is a contributor to the Fund at the commencement of this Act or who becomes a contributor to the Fund under this Act shall remain a contributor thereto until his death or his retirement from the Education service.

No person shall for the purposes of this Act be deemed to have retired from the Education service by reason of any interval during which he has not been employed in the said service, if the said interval is less than twelve months.

Every person shall for the purposes of this Act be deemed to have retired from the Education service—

In the case of any contributor who was on active service as a member of an Expeditionary Force under the Expeditionary Forces Act, 1915, the Board may for the purposes of paragraph (b) of the last preceding subsection grant any extension of the period of unemployment it deems fit in respect of any interval elapsing between the date at which such contributor was discharged from the Expeditionary Force and the date on which he resumed employment in the Education service, notwithstanding that an application for such extension had not been made within the time prescribed.

In any case where the period of unemployment has been extended as aforesaid the contributor shall be deemed to have retired from the Education service at the end of the period as so extended unless he sooner obtains employment in the Education service.

In calculating any period of unemployment under the said paragraph (b), no account shall be taken of any period during which a contributor has been on active service as a member of an Expeditionary Force under the Expeditionary Forces Act, 1915, or has been employed by the Government of New Zealand as a teacher in Western Samoa.

Notwithstanding anything to the contrary in the last preceding section, a contributor to the Fund who becomes a student at a training college established under the Education Act, 1914, shall not be deemed to have retired from the Education service so long as he continues to be a student at the training college.

If the Board is satisfied, with respect to any contributor to the Fund, that his becoming a contributor to the Fund was delayed by reason of his being a member of any of His Majesty’s Forces in the war with Germany, it may, on the application of the contributor, determine on what earlier date he would, in the opinion of the Board, have become a contributor to the Fund if he had not become a member of any such Force, and on payment into the Fund of an amount to be fixed by the Board in that behalf the contributor shall be deemed to be and to have been a contributor as from the date so fixed by the Board.

Service as a teacher in any school under the control of the Government of Fiji shall for the purposes of the Fund be deemed to be Education service in the case of every person who immediately prior to the date of his appointment to such school is a contributor to the Fund.

The Board may, at the request of the Government of Fiji, determine that each complete and continuous year of service as mentioned in subsection one hereof shall be counted as one year and six months for the purposes of computing any retiring-allowance.

This section came into force on the first day of September, nineteen hundred and twenty-three (being the date appointed in that behalf by the Governor-General in Council), after the Government of Fiji had agreed to pay into the Fund such amount or amounts as the Board, having regard to the interests of the Fund, determined.

If any person while he is a contributor to the Fund ceases to be employed in the Education service, and becomes employed in an endowed college or school, he may within two months after beginning to be so employed elect, by notice under his hand delivered to the Secretary of the Board or the Minister of Education, to remain a contributor to the Fund; and all the provisions of this Act shall continue to apply to him accordingly, with the necessary modifications, as if employment in any such college or school were employment in the Education service within the meaning of this Act.

An endowed college or school means any educational institution which is maintained wholly or in part by grants from the public revenue or by the proceeds of public endowments granted by the Crown.

Where any person has, whether before or after the commencement of this Act, paid into the Fund any sum as a condition on which he has been or may hereafter be deemed to have become a contributor as from a date antecedent to the date on which he did in fact become a contributor, or as a condition under which he has been or may hereafter be allowed to count, for the purpose of computing a retiring-allowance, service prior to the date on which he became a contributor, the Board shall determine what portion of the sum so paid or to be paid by the contributor into the Fund shall be deemed to be contributions for the purposes of this Part of this Act.

Where any person who has had or is liable to have had any part of his salary deducted under the Civil Service Reform Act, 1886, has become or becomes a contributor, the deduction shall thereupon cease, and the moneys already deducted and remaining in the hands of the Public Trustee to his credit shall be invested for his benefit independently of the Fund, and shall on his retirement from the Education service or his death be paid as provided by the Act under which the deductions have been made, in addition to the benefits to which he is entitled under this Act.

This section shall extend and apply to any person who became a contributor under section twenty-four of the Public Service Classification and Superannuation Amendment Act, 1908, and to all moneys standing to his credit in the hands of the Public Trustee in respect of deductions made before he so became a contributor.

When any person who has effected a policy on his life under the Civil Service Insurance Act, 1893, has become or becomes a contributor, he shall be entitled at his option—

The option conferred by the last preceding subsection may be exercised by the policyholder at any time after he has become a contributor.

The Governor-General in Council may at any time direct that the whole or any part of the money standing to the credit of any contributor under this or the last preceding section shall be paid to that contributor.

This section shall extend and apply to any person who became a contributor under section twenty-four of the Public Service Classification and Superannuation Amendment Act, 1908.

When any person who is entitled under the Civil Service Act, 1866, to receive compensation for loss of office has become a contributor, the following provisions shall apply:—

This section shall apply and extend to a person who became a contributor under section twenty-four of the Public Service Classification and Superannuation Amendment Act, 1908, and in any such case paragraph (b) hereof shall be read as referring to the date when he first became a contributor under the Teachers’ Superannuation Act, 1905.

With respect to any former contributor who before the commencement of this Act had retired from the Education service on a retiring-allowance under the provisions of the Teachers’ Superannuation Act, 1905, or Part IX of the Education Act, 1908, or who has died while still a contributor under either of these enactments, the following provisions shall apply:—

If any dispute arises as to whether any person is or has been in the Education service within the meaning of this Act, or as to whether any person is, or is entitled or bound to become, a contributor to the Fund, or as to the period of service which any contributor is entitled to count, or as to the amount of any contributor’s salary within the meaning and for the purposes of this Act, the dispute shall be determined by the Board, and the determination of the Board shall be final and conclusive.

The powers conferred on the Board by the last preceding section to determine whether any person is, or is entitled or bound to become, a contributor to the Fund, or as to the length of service of any contributor, are hereby extended to include the power to allow as portion of the length of service of any contributor who was a member of any of His Majesty’s Forces in the war with Germany any period during which he was in the Education service and which could not otherwise be computed as portion of his service for the purposes of this Act. The inclusion of any period as aforesaid in the length of service of any contributor shall be subject to such payment into the Fund as the Board may determine.

In no case shall any retiring-allowance or other moneys granted or payable out of the Fund to any person be in any way assigned or charged or pass to any other person by operation of law; nor shall any moneys payable out of the Fund on the death of a contributor be assets for the payment of his debts or liabilities.

Before the first day of May in each year there shall be prepared by the Board, in such form as may be prescribed by regulations, a statement of its revenue account for the year ended on the thirty-first day of January preceding, and of its balance-sheet at the close of that year, and a statement of membership and of retiring and other allowances at the close of that year.

The said accounts and statements, accompanied by a report from the Board, after being audited by the Audit Office, shall, within ten days after the completion of the audit, be forwarded by the Board to the Minister of Education, who shall within ten days after the receipt thereof lay the same before Parliament if then sitting, or, if not, then within ten days after the commencement of the next ensuing session.

For the period ending on the thirty-first day of January, nineteen hundred and thirty, and for each triennial period thereafter, an examination of the Fund shall be made by an actuary appointed for that purpose by the Governor-General.

The actuary shall set forth the result of his examination in a report, which shall be so prepared as to show the state of the Fund at the close of the period, having regard to the prospective liabilities and assets and the probable annual sums required by the Fund to provide the retiring and other allowances falling due within the ensuing three years without affecting or having recourse to the actuarial reserve appertaining to the contributors’ contributions.

The Board shall cause the said report to be printed and a copy thereof to be supplied to each contributor.

A copy of the report shall, within ten days after it is received, be laid before Parliament if then sitting, or, if not, then within ten days after the commencement of the next ensuing session.

In the month of January in every year the Minister of Finance shall pay into the Fund and out of the Consolidated Fund, without further appropriation than this Act, the sum of forty-three thousand pounds, together with such further amount (if any) as is deemed by the Governor-General in Council, in accordance with the aforesaid report of the actuary, to be required to meet the charges on the Fund during the ensuing year.

A statement of all additional amounts so paid into the Fund shall be laid before Parliament within ten days after the payment thereof if Parliament is then sitting, or if not, then within ten days after the commencement of the next ensuing session.

The Governor-General may from time to time, by Order in Council gazetted, make such regulations as he thinks necessary for any of the following purposes:—

In this section the term “Superannuation Fund” includes the Public Service Superannuation Fund and the Teachers’ Superannuation Fund.

In any case where the widow or any child of a deceased contributor to a Superannuation Fund is entitled to receive from that Fund an annual or other periodical allowance, such allowance shall be computed at the following rates, namely:—

There shall from time to time, without further appropriation than this section, and in addition to any subsidies otherwise payable, be paid out of the Consolidated Fund into the appropriate Superannuation Fund an amount sufficient to provide for the payments to be made pursuant to this section, in so far as such payments exceed the amounts that would otherwise be payable.

In this section—

If any contributor to the Fund is provided, in respect of his office, with board or lodging, or with the use of a house, or is paid an allowance in lieu of being so provided with board or lodging or the use of a house, the value of such benefits determined as hereinafter provided shah for the purpose of computing the amount of the contributor’s contributions to the Fund and of his retiring-allowance be deemed to form part of the salary received by the contributor:

Provided that this section shall not apply with respect to a lodging-allowance paid to any officer of the Public Service, or to any young teacher in training, or to any relieving teacher, by reason of his being stationed away from his home.

The annual value of any benefits so received by a contributor shall be determined from time to time by a committee consisting of the Secretary to the Treasury and the Public Service Commissioner, together with the Director of Education (in cases affecting contributors to the Teachers’ Superannuation Fund) or the Commissioner of Police (in cases affecting officers of the Police Department), save that in cases where the value of any such benefits is stated in any classification list, or in any Act or regulations for the time being in force, such value shall for the purposes of this section be conclusively deemed to be the true value. For the purposes of this subsection a resolution passed by any two members of the committee shall be the determination of the committee.

Contributions to the Fund in respect of the value of any such benefits shall be payable from time to time as contributions become payable in respect of the contributor’s salary, and shall be deducted from his salary accordingly.

This section in its application to either of the aforesaid Funds shall be deemed to have been in force as from the date of the establishment of that Fund:

Provided that this section shall not apply to any person who before the first day of October, nineteen hundred and twenty-five (being the date of the passing of the Finance Act, 1925), had retired from the Service, or to any contributor at that date in respect of any benefits as aforesaid, unless within eighteen months after that date such contributor or retired contributor so elected by notice in writing delivered to the Secretary to the Board.

Arrears of contributions in respect of any benefits to which this section applies received before the passing of the Finance Act, 1925, together with compound interest thereon computed with yearly rests at the rate of five per centum per annum, shall be payable within such time, by instalments or otherwise, as the Board may in any case direct.

The provisions of this section shall apply to any person who is at the commencement of this Act or who at any time hereafter becomes a contributor to the Public Service Superannuation Fund or the Teachers’ Superannuation Fund, and who for the time being holds, in conjunction with the office in respect of which he is a contributor to that Fund, the office of private secretary to a Minister.

Any such person may elect, by notice in writing delivered to the Secretary of the Board controlling the Fund to which he is a contributor, to make contributions to that Fund in respect of the salary or allowance received by him as a private secretary, in addition to contributions in respect of the salary received by him in respect of the other office so held by him.

On any such election being made, the salary or allowance so received by the contributor as a private secretary shall, for the purpose of determining the rate of his contributions and for all other purposes in connection with the said Superannuation Fund, be deemed to be an addition to the salary received by him in respect of the other office so held by him.

Every such election shall take effect as from the commencement of the month succeeding the date of the delivery of the notice of election by the secretary aforesaid.

In the case of any person who is hereafter appointed as a private secretary his election shall be made not later than two months after his appointment.

No person heretofore appointed as a private secretary who did not elect within the time specified in subsection five of section fifty-three of the Public Service Classification and Superannuation Amendment Act, 1908, and no person hereafter appointed who does not elect not later than two months after his appointment shall at any later time, whether in respect of the same or any subsequent appointment as private secretary to a Minister, be entitled to the benefits of this section.

In the case of any person (being a former contributor to the Public Service Superannuation Fund or the Teachers’ Superannuation Fund) who duly elected, in terms of section eleven of the Public Expenditure Adjustment Act, 1921–22, to continue to contribute to such Superannuation Fund as if his salary or wages had not been reduced by that Act, the limit fixed by subsection two of section thirty-three hereof (in the case of former contributors to the Public Service Superannuation Fund), or fixed by subsection two of section seventy-eight hereof (in the case of former contributors to the Teachers’ Superannuation Fund), shall be computed with reference to the rate of salary or wages in respect of which contributions were so made to the Superannuation Fund and not with reference to the rate of salary or wages actually receivable by the contributor at the date of his retirement.

This section shall be deemed to have been in force as from the commencement of the Public Expenditure Adjustment Act, 1921–22.

Where any contributor to whom the provisions of section seventeen of the War Legislation Amendment Act, 1916, as extended by section fifty-three of the Finance Act, 1920, applied, has complied or hereafter complies with the requirements of those sections, then his period of continuous service for purposes of superannuation shall be deemed to include the period elapsing between the date of his retirement as specified in the said sections and the date of his reappointment.

In this section the term “contributor” means a contributor to the Public Service Superannuation Fund or the Teachers’ Superannuation Fund.

Notwithstanding anything in this Act or any other Act, it shall be and be deemed to have been lawful to appoint to the Public Service any person who, on the passing of the Education Reserves Amendment Act, 1910 (abolishing the office of School Commissioners), was in the exclusive employment of the School Commissioners of any district and had been so employed for a period of not less than five years:

Provided that the service of any such person prior to such appointment, whether appointed to the Public Service before or after the commencement of this Act, shall not be taken into account in computing the amount of any benefits that may be at any time receivable by him under this Act.

If a contributor to any Superannuation Fund retires from the service in respect of which he is a contributor, and on his retirement or within one month thereafter is appointed to any other service in respect of which he becomes a contributor to any other Superannuation Fund, the amount of his contributions to the first-mentioned Fund shall be transferred to his credit in the Fund to which he so becomes a contributor, and he shall not be entitled to a retiring-allowance from the first-mentioned Fund.

Every such contributor shall become a contributor to the Fund to which his contributions have been so transferred, on the following terms:—

In this section the term “Superannuation Fund” means the Public Service Superannuation Fund, the Government Railways Superannuation Fund, and the Teachers’ Superannuation Fund.

This section shall be deemed to have been in force from the tenth day of October, nineteen hundred and eight (being the date of the passing of the Public Service Classification and Superannuation Amendment Act, 1908).

The enactments mentioned in the Schedule hereto are hereby repealed, and with respect to those enactments the following provisions shall apply:—

Savings. 1908, No. 158, sec. 1(2)