delete Superannuation (CSS) Eligible Employees Regulations (Amendment)
Amendment regulations governing eligibility for the Commonwealth Superannuation Scheme (CSS), a defined benefit superannuation scheme for federal public sector employees. The CSS has been largely closed to new members since 1990.
The CSS represents a defined benefit pension scheme that creates unfunded liabilities, distorts federal employment compensation structures, and restricts employee choice in retirement planning. Regulations restricting eligible employees based on employment classification represent government intervention in private contractual arrangements. Such schemes are documented to impose significant fiscal burdens on taxpayers while creating labor market distortions by tying retirement benefits to specific public sector employment.