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Ä¢¹½ÊÓƵAT held that the staff member¡¯s retirement benefit from the Ä¢¹½ÊÓƵJSPF including the monthly periodic pension benefit was not subject to taxation and/or payment of statutory deductions and that therefore, any challenge with respect to the application and meaning of the words ¡°gross¡± and ¡°net¡± was merely semantic. Ä¢¹½ÊÓƵAT held that the ASHI premium was a voluntary payment that was deducted by the Ä¢¹½ÊÓƵJSPF at the behest of a beneficiary and therefore could not be treated as or deemed to be a statutory deduction. Ä¢¹½ÊÓƵAT dismissed the appeal.

Ä¢¹½ÊÓƵAT dismissed the appeal as not receivable, as the Appellant had failed to request a review of the Ä¢¹½ÊÓƵJSPF decision before appealing to Ä¢¹½ÊÓƵAT. Ä¢¹½ÊÓƵAT remanded the matter for a hearing before the Standing Committee, treating the appeal as if correctly and timely filed as a request for decision review.

Ä¢¹½ÊÓƵAT considered the appeal. Ä¢¹½ÊÓƵAT noted that the relationship between a pension fund and its members and beneficiaries is determined principally by the Regulations of the Fund and that there is no other explicit contractual basis obliging the Fund to assume duties beyond those expressly provided for in the Regulations and Administrative Rules. However, Ä¢¹½ÊÓƵAT emphasized the importance of contracts being executed in good faith. Ä¢¹½ÊÓƵAT found that the Fund breached its duty of good faith because the correspondence between the Appellant and the Fund indicated that she needed assistance and further...

Ä¢¹½ÊÓƵAT held, considering that the Appellant had elected to take a deferred retirement benefit after 1 April 2007 and not taken a withdrawal settlement, that the Fund had no discretion to make an exception under Article 24(a) of Ä¢¹½ÊÓƵJSPF Regulations. Regarding the submission that the Fund was in breach of a duty of good faith by not adequately informing the Appellant of the amendment and its implications, Ä¢¹½ÊÓƵAT held that it cannot be expected of the Fund to provide information in relation to every conceivable contingency or possibility that might or might not eventuate in the future. Ä¢¹½ÊÓƵAT further...