{"id":"F2015L00521","name":"Parliamentary Superannuation Age Factors (Division 293 Tax Law) Determination 2015 (No. 1)","slug":"parliamentary-superannuation-age-factors-division-293-tax-law-determination-2015-no-1","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":93186,"registerId":"commonwealth-F2015L00521-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Parliamentary Superannuation Age Factors (Division 293 Tax Law) Determination 2015 (No. 1)","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: Therapeutic Goods Information Specification 2009\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\nParliamentary Superannuation Age Factors (Division 293 Tax Law) Determination 2015 (No. 1)1\n\nParliamentary Contributory Superannuation Act 1948\n\nI, SARAH JANE HALTON, Secretary of the Department of Finance, make this Determination under subsection 22SE(4) of the Parliamentary Contributory Superannuation Act 1948.\n\nDated       1 April 2015\n\n \n\nSARAH JANE HALTON\n\nSecretary of the Department of Finance\n\n1 Name of Determination\n\n  This Determination is the Parliamentary Superannuation Age Factors (Division 293 Tax Law) Determination 2015 (No. 1).\n\n2 Commencement\n\n  This Determination commences on the day after it is registered on the Federal Register of Legislative Instruments.\n\n3 Age factors\n\n  For the purposes of section 22SE of Parliamentary Contributory Superannuation Act 1948, the age factor for a person is determined under Tables A, B, C and D of the Schedule to this Determination, based on:\n\n  (a) whether the person is male or female;\n\n  (b) whether the benefit is a retirement pension or an invalidity pension; and\n\n  (c) the age of the person when the benefit becomes payable.\n\n \n\nSchedule  Age factors\n\n(section 3)\n\n \n\n \n\nTable A: Male Retirement Pension Age Factors\n\n \n\n \n\nTable B: Female Retirement Pension Age Factors\n\n \n\n \n\nTable C: Male Invalid Pension Age Factors\n\n \n\n \n\nTable D: Female Invalid Pension Age Factors\n\n \n\n \n\n# Table A:  Male Retirement Pension Age Factors\n\n \n\n| Age at last birthday prior to start of pension | Age Factor |\n| --- | --- |\n| 20 | 33.7 |\n| 21 | 33.5 |\n| 22 | 33.3 |\n| 23 | 33.2 |\n| 24 | 33.0 |\n| 25 | 32.8 |\n| 26 | 32.6 |\n| 27 | 32.4 |\n| 28 | 32.2 |\n| 29 | 32.0 |\n| 30 | 31.8 |\n| 31 | 31.5 |\n| 32 | 31.3 |\n| 33 | 31.1 |\n| 34 | 30.8 |\n| 35 | 30.6 |\n| 36 | 30.3 |\n| 37 | 30.1 |\n| 38 | 29.8 |\n| 39 | 29.5 |\n| 40 | 29.3 |\n| 41 | 29.0 |\n| 42 | 28.7 |\n| 43 | 28.4 |\n| 44 | 28.1 |\n| 45 | 27.7 |\n| 46 | 27.4 |\n| 47 | 27.1 |\n| 48 | 26.7 |\n| 49 | 26.4 |\n| 50 | 26.0 |\n\n\n \n\n \n\n \n\n \n\n| Age at last birthday prior to start of pension | Age Factor |\n| --- | --- |\n| 51 | 25.6 |\n| 52 | 25.2 |\n| 53 | 24.9 |\n| 54 | 24.5 |\n| 55 | 24.0 |\n| 56 | 23.6 |\n| 57 | 23.2 |\n| 58 | 22.8 |\n| 59 | 22.3 |\n| 60 | 21.8 |\n| 61 | 21.4 |\n| 62 | 20.9 |\n| 63 | 20.4 |\n| 64 | 19.9 |\n| 65 | 19.4 |\n| 66 | 18.8 |\n| 67 | 18.3 |\n| 68 | 17.8 |\n| 69 | 17.2 |\n| 70 | 16.6 |\n| 71 | 16.0 |\n| 72 | 15.5 |\n| 73 | 14.9 |\n| 74 | 14.3 |\n| 75 | 13.6 |\n| 76 | 13.0 |\n| 77 | 12.4 |\n| 78 | 11.8 |\n| 79 | 11.1 |\n| 80 | 10.5 |\n|  |  |\n\n\n \n\n \n\n \n\n \n\n# Table B:  Female Retirement Pension Age Factors\n\n \n\n| Age at last birthday prior to start of pension | Age Factor |\n| --- | --- |\n| 20 | 33.6 |\n| 21 | 33.4 |\n| 22 | 33.2 |\n| 23 | 33.0 |\n| 24 | 32.8 |\n| 25 | 32.6 |\n| 26 | 32.4 |\n| 27 | 32.2 |\n| 28 | 32.0 |\n| 29 | 31.7 |\n| 30 | 31.5 |\n| 31 | 31.3 |\n| 32 | 31.0 |\n| 33 | 30.8 |\n| 34 | 30.5 |\n| 35 | 30.3 |\n| 36 | 30.0 |\n| 37 | 29.7 |\n| 38 | 29.4 |\n| 39 | 29.1 |\n| 40 | 28.8 |\n| 41 | 28.5 |\n| 42 | 28.2 |\n| 43 | 27.9 |\n| 44 | 27.6 |\n| 45 | 27.2 |\n| 46 | 26.9 |\n| 47 | 26.5 |\n| 48 | 26.2 |\n| 49 | 25.8 |\n| 50 | 25.4 |\n\n\n \n\n \n\n| Age at last birthday prior to start of pension | Age Factor |\n| --- | --- |\n| 51 | 25.0 |\n| 52 | 24.6 |\n| 53 | 24.2 |\n| 54 | 23.8 |\n| 55 | 23.4 |\n| 56 | 23.0 |\n| 57 | 22.5 |\n| 58 | 22.1 |\n| 59 | 21.6 |\n| 60 | 21.1 |\n| 61 | 20.7 |\n| 62 | 20.2 |\n| 63 | 19.7 |\n| 64 | 19.2 |\n| 65 | 18.6 |\n| 66 | 18.1 |\n| 67 | 17.6 |\n| 68 | 17.0 |\n| 69 | 16.5 |\n| 70 | 15.9 |\n| 71 | 15.3 |\n| 72 | 14.8 |\n| 73 | 14.2 |\n| 74 | 13.6 |\n| 75 | 13.0 |\n| 76 | 12.4 |\n| 77 | 11.9 |\n| 78 | 11.3 |\n| 79 | 10.7 |\n| 80 | 10.1 |\n|  |  |\n\n\n \n\n# Table C:  Male Invalid Pension Age Factors\n\n \n\n| Age at last birthday prior to start of pension | Age Factor |\n| --- | --- |\n| 20 | 33.4 |\n| 21 | 33.2 |\n| 22 | 33.0 |\n| 23 | 32.9 |\n| 24 | 32.7 |\n| 25 | 32.5 |\n| 26 | 32.3 |\n| 27 | 32.1 |\n| 28 | 31.9 |\n| 29 | 31.7 |\n| 30 | 31.4 |\n| 31 | 31.2 |\n| 32 | 31.0 |\n| 33 | 30.7 |\n| 34 | 30.5 |\n| 35 | 30.2 |\n| 36 | 30.0 |\n| 37 | 29.7 |\n| 38 | 29.4 |\n| 39 | 29.1 |\n| 40 | 28.8 |\n| 41 | 28.5 |\n| 42 | 28.2 |\n| 43 | 27.9 |\n| 44 | 27.6 |\n| 45 | 27.3 |\n| 46 | 26.9 |\n| 47 | 26.6 |\n| 48 | 26.2 |\n| 49 | 25.8 |\n| 50 | 25.5 |\n\n\n \n\n| Age at last birthday prior to start of pension | Age Factor |\n| --- | --- |\n| 51 | 25.1 |\n| 52 | 24.7 |\n| 53 | 24.3 |\n| 54 | 23.9 |\n| 55 | 23.4 |\n| 56 | 23.0 |\n| 57 | 22.6 |\n| 58 | 22.1 |\n| 59 | 21.6 |\n| 60 | 21.2 |\n| 61 | 20.7 |\n| 62 | 20.2 |\n| 63 | 19.7 |\n| 64 | 19.2 |\n| 65 | 18.7 |\n| 66 | 18.1 |\n| 67 | 17.6 |\n| 68 | 17.0 |\n| 69 | 16.5 |\n| 70 | 15.9 |\n| 71 | 15.4 |\n| 72 | 14.8 |\n| 73 | 14.2 |\n| 74 | 13.6 |\n| 75 | 13.0 |\n| 76 | 12.4 |\n| 77 | 11.8 |\n| 78 | 11.2 |\n| 79 | 10.6 |\n| 80 | 10.0 |\n|  |  |\n\n \n\n \n\n# Table D:  Female Invalid Pension Age Factors\n\n \n\n| Age at last birthday prior to start of pension | Age Factor |\n| --- | --- |\n| 20 | 32.8 |\n| 21 | 32.6 |\n| 22 | 32.4 |\n| 23 | 32.2 |\n| 24 | 32.0 |\n| 25 | 31.8 |\n| 26 | 31.5 |\n| 27 | 31.3 |\n| 28 | 31.0 |\n| 29 | 30.8 |\n| 30 | 30.5 |\n| 31 | 30.3 |\n| 32 | 30.0 |\n| 33 | 29.7 |\n| 34 | 29.4 |\n| 35 | 29.1 |\n| 36 | 28.8 |\n| 37 | 28.5 |\n| 38 | 28.2 |\n| 39 | 27.9 |\n| 40 | 27.6 |\n| 41 | 27.2 |\n| 42 | 26.9 |\n| 43 | 26.5 |\n| 44 | 26.1 |\n| 45 | 25.8 |\n| 46 | 25.4 |\n| 47 | 25.0 |\n| 48 | 24.6 |\n| 49 | 24.2 |\n| 50 | 23.7 |\n\n\n \n\n| Age at last birthday prior to start of pension | Age Factor |\n| --- | --- |\n| 51 | 23.3 |\n| 52 | 22.9 |\n| 53 | 22.4 |\n| 54 | 22.0 |\n| 55 | 21.5 |\n| 56 | 21.0 |\n| 57 | 20.5 |\n| 58 | 20.1 |\n| 59 | 19.6 |\n| 60 | 19.1 |\n| 61 | 18.6 |\n| 62 | 18.1 |\n| 63 | 17.5 |\n| 64 | 17.0 |\n| 65 | 16.5 |\n| 66 | 15.9 |\n| 67 | 15.4 |\n| 68 | 14.9 |\n| 69 | 14.3 |\n| 70 | 13.8 |\n| 71 | 13.2 |\n| 72 | 12.7 |\n| 73 | 12.1 |\n| 74 | 11.6 |\n| 75 | 11.1 |\n| 76 | 10.5 |\n| 77 | 10.0 |\n| 78 | 9.5 |\n| 79 | 9.0 |\n| 80 | 8.5 |\n|  |  |\n\n \n\n \n\nNote\n\n1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au\n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This Determination does not change who is covered by the Act; it only supplies the numeric age factors to be applied under section 22SE for calculating pension-related figures used in Division 293 tax calculations (see section 3 and the Schedule)."},"complexity_factors":["Reliance on a single statutory cross-reference (s22SE of the Parliamentary Contributory Superannuation Act 1948) — instrument supplies numerical inputs rather than substantive law changes (see section 3).","Four separate, granular age-by-age tables (Schedule: Tables A–D) that distinguish sex and pension type (retirement vs invalidity), increasing administrative precision.","Need to determine \"age at last birthday prior to start of pension\" precisely for each case (operational burden for administrators).","Limited range of ages listed (20–80) and empty cells beyond table bounds could require interpretive or administrative rules if encountered.","Commencement timing rule delegates implementation logistics to registration date (Commencement clause)."],"plain_english_summary":"This Determination fixes the numeric “age factors” used under section 22SE of the Parliamentary Contributory Superannuation Act 1948 to convert parliamentary retirement and invalidity pensions for the purposes of Division 293 tax. It lists age-specific factors in four tables (male/female × retirement/invalidity) that administrators must apply. It affects current and former parliamentarians receiving those pensions and their superannuation/Division 293 tax outcomes; the Secretary of the Department of Finance supplies the figures and administrators must use them when calculating liabilities."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Determination performs exactly the narrow technical function authorised by subsection 22SE(4) of the Parliamentary Contributory Superannuation Act 1948 — prescribing age factors for Division 293 tax calculations. It has not expanded beyond this specific statutory purpose."},"complexity_factors":["No defined terms section — all terms are ordinary English or defined in the parent Act","Simple tripartite test for selecting the correct table: gender + benefit type + age","No cross-references to other legislation except the enabling provision (subsection 22SE(4))","Purely mechanical application — look up age in table, retrieve corresponding factor","No exceptions, exemptions, or conditional logic beyond the three selection criteria","Self-contained document with no external dependencies for operation"],"plain_english_summary":"This Determination supplies age-based multipliers used to value defined-benefit pensions from the closed Parliamentary Contributory Superannuation Scheme for Division 293 tax purposes. The factors (varying by age, gender and pension type) convert a parliamentarian’s pension entitlement into a taxable value so the ATO and Department of Finance can assess the extra 15% Division 293 charge that applies to high-income individuals with large super entitlements."}},"importantCases":[],"_links":{"self":"/api/acts/parliamentary-superannuation-age-factors-division-293-tax-law-determination-2015-no-1","history":"/api/acts/parliamentary-superannuation-age-factors-division-293-tax-law-determination-2015-no-1/history","analysis":"/api/acts/parliamentary-superannuation-age-factors-division-293-tax-law-determination-2015-no-1/analysis","conflicts":"/api/acts/parliamentary-superannuation-age-factors-division-293-tax-law-determination-2015-no-1/conflicts","importantCases":"/api/acts/parliamentary-superannuation-age-factors-division-293-tax-law-determination-2015-no-1/important-cases","documents":"/api/acts/parliamentary-superannuation-age-factors-division-293-tax-law-determination-2015-no-1/documents"}}