{"id":"F2019L00711","name":"Governor-General Superannuation Age Factors (Division 293 Tax Law) Determination 2019 (No. 1)","slug":"governor-general-superannuation-age-factors-division-293-tax-law-determination-2019-no-1","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99315,"registerId":"commonwealth-F2019L00711-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Governor-General Superannuation Age Factors (Division 293 Tax Law) Determination 2019 (No. 1)","content":"![](image.001.png)\n\nGovernor-General Superannuation Age Factors (Division 293 Tax Law) Determination 2019 (No. 1)1\n\nGovernor-General Act 1974\n\nI, ROSEMARY THERESE HUXTABLE, Secretary of the Department of Finance, make this Determination under subsection 4BA(10) of the Governor-General Act 1974.\n\nDated 20 May 2019\n\nROSEMARY THERESE HUXTABLE\n\nSecretary of the Department of Finance\n\n1 Name of Determination\n\nThis Determination is the Governor-General Superannuation Age Factors (Division 293 Tax Law) Determination 2019 (No. 1).\n\n2 Commencement\n\nThis Determination commences on the day after it is registered on the Federal Register of Legislation.\n\n3 Age factors\n\nFor the purposes of section 4BA of the Governor-General Act 1974, the age factor for a person is specified in the Table in the Schedule to this Determination, based on:\n\n(a) whether the person is male or female;\n\n(b) the age of the person at their last birthday prior to the start of their pension.\n\nSchedule Age factors\n\n(section 3)\n\n| Age at last birthday prior to start of pension | Male Age Factor | Female Age Factor |\n| ---------------------------------------------- | --------------- | ----------------- |\n| 30 | 32.028 | 31.700 |\n| 31 | 31.811 | 31.471 |\n| 32 | 31.588 | 31.236 |\n| 33 | 31.360 | 30.995 |\n| 34 | 31.125 | 30.748 |\n| 35 | 30.885 | 30.495 |\n| 36 | 30.693 | 30.325 |\n| 37 | 30.495 | 30.148 |\n| 38 | 30.290 | 29.965 |\n| 39 | 30.078 | 29.774 |\n| 40 | 29.860 | 29.577 |\n| 41 | 29.576 | 29.281 |\n| 42 | 29.285 | 28.977 |\n| 43 | 28.985 | 28.666 |\n| 44 | 28.677 | 28.346 |\n| 45 | 28.361 | 28.018 |\n| 46 | 28.037 | 27.681 |\n| 47 | 27.704 | 27.335 |\n| 48 | 27.362 | 26.981 |\n| 49 | 27.011 | 26.618 |\n| 50 | 26.651 | 26.246 |\n| 51 | 26.282 | 25.864 |\n| 52 | 25.904 | 25.472 |\n| 53 | 25.517 | 25.071 |\n| 54 | 25.120 | 24.661 |\n| 55 | 24.713 | 24.241 |\n| 56 | 24.296 | 23.811 |\n| 57 | 23.868 | 23.371 |\n| 58 | 23.431 | 22.921 |\n| 59 | 22.983 | 22.460 |\n| 60 | 22.525 | 21.988 |\n\n \n\n| Age at last birthday prior to start of pension | Male Age Factor | Female Age Factor |\n| ---------------------------------------------- | --------------- | ----------------- |\n| 61 | 22.056 | 21.503 |\n| 62 | 21.576 | 21.007 |\n| 63 | 21.086 | 20.499 |\n| 64 | 20.584 | 19.981 |\n| 65 | 20.072 | 19.452 |\n| 66 | 19.550 | 18.913 |\n| 67 | 19.019 | 18.363 |\n| 68 | 18.478 | 17.803 |\n| 69 | 17.928 | 17.234 |\n| 70 | 17.370 | 16.655 |\n| 71 | 16.850 | 16.076 |\n| 72 | 16.321 | 15.488 |\n| 73 | 15.784 | 14.892 |\n| 74 | 15.239 | 14.289 |\n| 75 | 14.687 | 13.685 |\n| 76 | 14.096 | 13.093 |\n| 77 | 13.502 | 12.497 |\n| 78 | 12.905 | 11.902 |\n| 79 | 12.306 | 11.309 |\n| 80 | 11.708 | 10.722 |\n| 81 | 11.110 | 10.143 |\n| 82 | 10.515 | 9.574 |\n| 83 | 9.925 | 9.018 |\n| 84 | 9.342 | 8.480 |\n| 85 | 8.773 | 7.958 |\n| 86 | 8.219 | 7.456 |\n| 87 | 7.682 | 6.973 |\n| 88 | 7.161 | 6.520 |\n| 89 | 6.659 | 6.098 |\n| 90 | 6.177 | 5.705 |\n\n> Note\n\n> Note: 1. Note: All legislative instruments and compilations are registered on the Federal Register of Legislation kept under the Legislation Act 2003. See [www.legislation.gov.au](http://www.legislation.gov.au)","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not expand or narrow who is covered; it only specifies the numeric age factors to be used for pension calculation under section 4BA of the Governor‑General Act 1974 (see section 3 and the Schedule)."},"complexity_factors":["Simple numeric table of age factors with decimal precision (Schedule)","Sex‑specific values require selection by sex and age at last birthday prior to pension start (section 3)","Application depends on cross‑reference to section 4BA of the Governor‑General Act 1974 (section 3)","Wide age range (30–90) increases lookup choices but not legal complexity","Commencement timing tied to registration on the Federal Register (section 2)"],"plain_english_summary":"**What it does:** Specifies the numeric age factors (sex‑specific, ages 30–90) used under section 4BA of the Governor‑General Act 1974 to calculate a Governor‑General's pension at its start. \n\nWho it affects and why it matters: Any person whose Governor‑General pension begins — the table in the Schedule provides the multiplier that determines the monetary pension amount on commencement."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination performs exactly the function authorised by subsection 4BA(10) of the Governor-General Act 1974 — specifying age factors for pension calculations. It has not expanded beyond this narrow technical purpose."},"complexity_factors":["Very short instrument (3 operative sections plus a schedule)","No defined terms section — relies on definitions in the parent Act (Governor-General Act 1974)","Single purpose: provides a lookup table with no conditional logic or exceptions","No cross-references to other legislation beyond the enabling provision (subsection 4BA(10))","Straightforward tabular data with two variables (gender and age)"],"plain_english_summary":"This determination sets the age-and-gender multipliers used to calculate lump-sum and pension entitlements for former Governors‑General under the Governor‑General Act 1974. It provides the factors applied when a pension starts at different ages, so payments reflect expected payment length.\n\nIt affects current and former Governors‑General and the Finance Department in administering those pensions, and aligns calculations with Division 293 tax rules for high superannuation benefits."}},"importantCases":[],"_links":{"self":"/api/acts/governor-general-superannuation-age-factors-division-293-tax-law-determination-2019-no-1","history":"/api/acts/governor-general-superannuation-age-factors-division-293-tax-law-determination-2019-no-1/history","analysis":"/api/acts/governor-general-superannuation-age-factors-division-293-tax-law-determination-2019-no-1/analysis","conflicts":"/api/acts/governor-general-superannuation-age-factors-division-293-tax-law-determination-2019-no-1/conflicts","importantCases":"/api/acts/governor-general-superannuation-age-factors-division-293-tax-law-determination-2019-no-1/important-cases","documents":"/api/acts/governor-general-superannuation-age-factors-division-293-tax-law-determination-2019-no-1/documents"}}