{"id":"C1973A00046","name":"Superannuation Act 1973","slug":"superannuation-act-1973","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"46 of 1973","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":2542,"registerId":"commonwealth-C1973A00046-current","compilationNumber":null,"startDate":"2026-03-29","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation Act 1973","content":"Superannuation Act 1973\n\nNo. 46 of 1973\n\nAN ACT\n\nTo provide for Annual Increases in certain Superannuation Pensions.\n\n\\[Assented to 8 June 1973\\]\n\nBE IT ENACTED by the Queen, the Senate and. the House of Representatives of Australia, as follows:—\n\nShort title and citation.\n\n1. (1) This Act may be cited as the Superannuation Act 1973.\n\n(2) The Superannuation Act 1922–1971 is in this Act referred to as the Principal Act.\n\n(3) The Principal Act, as amended by this Act, may be cited as the Superannuation Act 1922–1973.\n\nCommencement.\n\n2. This Act shall come into operation, on the day on which it receives the Royal Assent.\n\nParts.\n\n3. Section 3 of the Principal Act is amended by inserting before the words—\n\n“Part XI—The Superannuation Board (Sections 120–134).”\n\nthe words—\n\n“Part Xb—Pension Increases (Sections 119zf–119zo).”.\n\n  \n\n4. After Part Xa of the Principal Act the following Part is inserted:—\n\n“Part Xb—Pension Increases\n\nInterpretation.\n\n“119zf. (1) In this Part, unless the contrary intention appears—\n\n‘pension’ includes a pension payable by virtue of section 9 or section 14 of the Superannuation Act (No. 2) 1956 or section 10 of the Superannuation (Pension Increases) Act 1971, but does not include a pension payable in respect of a child, and ‘pensioner’ has a corresponding meaning;\n\n‘prescribed year’ means the year commencing on 1st July, 1974, or a subsequent year;\n\n‘retirement’ includes retrenchment.\n\n“(2) Subject to sub-section (3), if at any time, whether before or after the commencement of this Part, the Commonwealth Statistician has published in respect of a particular March quarter or June quarter an all groups consumer price index number for the weighted average of the six State capital cities or an estimate of the seasonally adjusted average weekly earnings per employed male unit throughout Australia in substitution for an index number or estimate previously published by him in respect of that quarter, the publication of the later index number or estimate shall be disregarded for the purposes of this Part.\n\n“(3) Notwithstanding sub-section (2), if at any time after the commencement of this Part the Commonwealth Statistician changes the reference base for the Consumer Price Index, then, for the purposes of the application of this Part after the change takes place, regard shall be had only to index numbers published in terms of the new reference base.\n\n“(4) If the prescribed percentage for the purposes of section 119zg or 119zh is or includes a fraction of one-tenth of one per centum—\n\n(a) if that fraction is less than one-half of one-tenth—that fraction shall be disregarded; and\n\n(b) if that fraction is not less than one-half of one-tenth—that fraction shall be treated as one-tenth.\n\nIncrease in certain pensions for 1973–74.\n\n“119zg. (1) Subject to this Part, if—\n\n(a) the all groups consumer price index number for the weighted, average of the six State capital cities published by the Commonwealth Statistician in respect of the March quarter of the year 1973 exceeds the all groups consumer price index number for the weighted average of the six State capital cities published by the Commonwealth Statistician in respect of the June quarter of the year 1971; and\n\n(b) the estimate of the seasonally adjusted average weekly earnings per employed male unit throughout Australia published by the Commonwealth Statistician in respect of the March quarter of the year 1973 exceeds the estimate of the seasonally adjusted\n\n  \n\naverage weekly earnings per employed male unit throughout Australia published by the Commonwealth Statistician in respect of the June quarter of the year 1971,\n\na person who was in receipt of a pension immediately before 1st July, 1973, is entitled to an increase, as ascertained in accordance with, this section, in the amount of the annual pension that was payable to him immediately before that date.\n\n“(2) The increase provided for by sub-section (1) in the amount of the annual pension payable to a person immediately before 1st July, 1973, is the prescribed percentage of the non-contributory portion of the amount of the annual pension.\n\n“(3) For the purposes of this section, the prescribed percentage is—\n\n(a) 1.4 times the percentage ascertained in accordance with the formula ![](image.001.png) or\n\n(b) the percentage ascertained in accordance with the formula ![](image.002.png)\n\nwhichever is the lower percentage, where—\n\nA is the all groups consumer price index number for the weighted average of the six State capital cities published by the Commonwealth Statistician in respect of the March quarter of the year 1973;\n\nB is the all groups consumer price index number for the weighted average of the six State capital cities published by the Commonwealth Statistician in. respect of the June quarter of the year 1971;\n\nC is the estimate of the seasonally adjusted average weekly earnings per employed male unit throughout Australia published by the Commonwealth Statistician in respect of the March quarter of the year 1973; and\n\nD is the estimate of the seasonally adjusted average weekly earnings per employed male unit throughout Australia published by the Commonwealth Statistician in respect of the June quarter of the year 1971.\n\nIncreases in certain pensions for 1974–75 and later years.\n\n“119zh. (1) Subject to this Part, if—\n\n(a) the all groups consumer price index number for the weighted average of the six State capital cities published by the Commonwealth Statistician in respect of the March quarter of the year immediately preceding a prescribed year exceeds the highest all groups consumer price index number for the weighted average of the six State capital cities published by the Commonwealth\n\n  \n\nStatistician in respect of the March quarter of any earlier year not being a year earlier than the year that commenced on 1st July, 1972; and\n\n(b) the estimate of the seasonally adjusted average weekly earnings per employed male unit throughout Australia published by the Commonwealth Statistician in respect of the March quarter of the year immediately preceding that prescribed year exceeds the highest: estimate of the seasonally adjusted average weekly earnings per employed male unit throughout Australia published by the Commonwealth Statistician in respect of the March quarter of any earlier year not being a year earlier than the year that commenced on 1st July, 1972,\n\na person who was in receipt of a pension immediately before the commencement of that prescribed year is entitled to an increase, as ascertained in accordance with this section, in the amount of the annual pension that was payable to him immediately before the commencement of that prescribed year.\n\n“(2) The increase provided for by sub-section (1) in the amount of the annual pension payable to a person immediately before the commencement of a prescribed year is the prescribed percentage of the non-contributory portion of the amount of the annual pension.\n\n“(3) For the purposes of this section, the prescribed percentage is—\n\n(a) 1.4 times the percentage ascertained in accordance with the formula ![](image.001.png) or\n\n(b) the percentage ascertained in accordance with the formula ![](image.002.png)\n\nwhichever is the lower percentage, where—\n\nA is the all groups consumer price index number for the weighted average of the six State capital cities published by the Commonwealth Statistician in respect of the March quarter of the year immediately preceding the prescribed year;\n\nB is the highest all groups consumer price index number for the weighted, average of the six State capital cities published by the Commonwealth Statistician in respect of the March quarter of any year earlier than the year immediately preceding the prescribed year but not being earlier than the year that commenced on 1st July, 1972;\n\nC is the estimate of the seasonally adjusted average weekly earnings per employed male unit throughout Australia published by the\n\n  \n\nCommonwealth Statistician in respect of the March quarter of the year immediately preceding the prescribed year; and\n\nD is the highest estimate of the seasonally adjusted average weekly earnings per employed male unit throughout Australia published by the Commonwealth Statistician in respect of the March quarter of any year earlier than the year immediately preceding the prescribed year but not being earlier than the year that commenced on 1st July, 1972.\n\nNon-contributory portion of pension.\n\n“119zr. (1) For the purposes of this Part, the non-contributory portion of the amount of the annual pension payable to a person at a particular time (in this sub-section referred to as the ‘relevant time’) is—\n\n(a) in a case to which neither paragraph (b) nor paragraph (c) applies, the amount remaining after deducting from the amount of the annual pension—\n\n(i) the amount (if any) by which the amount of the annual pension has been increased by virtue of section 44; and\n\n(ii) the amount ascertained by multiplying Twenty-six dollars by the number of units of pension (including a fraction of a unit of pension) for which the person, or the husband or wife of the person, as the case may be, was a contributor at the date of his or her retirement;\n\n(b) in the case of—\n\n(i) a pension payable in accordance with the proviso to section 43, paragraph (b) of section 43a or section 50, 72 or 119w;\n\n(ii) a pension payable by virtue of section 9 or section 14 of the Superannuation Act (No. 2) 1956;\n\n(iii) a pension payable to a person to whom section 18 of the Mint Employees Act 1964 applies; or\n\n(iv) a pension payable by virtue of section 10 of the Superannuation (Pension Increases) Act 1971,\n\nso much of the amount of the annual pension as the Board determines having regard to the provisions of paragraph (a); and\n\n(c) in the case of a pension payable to a person (otherwise than under section 70) by virtue of that person being a widow or widower—\n\n(i) in the case of a widow whose husband elected that section 26 should, not apply to him and did not. revoke that election—so much of the amount of the annual pension as is equal to one-half of the non-contributory portion, as ascertained under paragraph (a) or paragraph (b), of the amount of the annual, pension that would have been payable to her husband at the relevant time if he had not died; or\n\n  \n\n(ii) in any other case—so much, of the amount of the annual pension as is equal to five-eighths of the non-contributory portion, as ascertained under paragraph (a) or paragraph (b), of the amount of the annual pension that would have been payable to the husband of the widow or the wife of the widower at the relevant time if the husband or wife had not died.\n\n“(2) Where the Board is satisfied that so error or mistake has occurred in, or in connexion with, a determination made by the Board under this section, the Board may vary the determination for the purpose of correcting the error or mistake and, where a determination is so varied, the determination has effect, and shall be deemed to have had effect at all times, as so varied.\n\nAdjustment of first increase under this Part in case of persons who retired after commencement of Superannuation (Pension Increases) Act 1971.\n\n“119zj. (1) Where a person would, but for this section, be entitled to an increase in the amount of the annual pension that was payable to the person immediately before 1st July, 1973, and—\n\n(a) that pension became payable by reason of the retirement of the person during the period that commenced on 1st October, 1971, and ended, on 30th June, 1973;\n\n(b) if the pension was payable to the person as a widow or widower—\n\n(i) that pension became payable by reason of the death before retirement of the husband or wife of the person during the period referred to in paragraph (a); or\n\n(ii) the pension that was payable to the husband or wife of the person became payable by reason of the retirement of that husband or wife during the period referred to in paragraph (a); or\n\n(c) in the case of a pension payable in accordance with section 119w—\n\n(i) if the pension was payable to the person otherwise than as a widow or widower—the pension became payable during the period referred to in paragraph (a); or\n\n(ii) if the pension was payable to the person as a widow or widower—\n\n(a) if a pension in accordance with that section was not payable to the husband or wife of the person immediately before his or her death—the pension became payable during the period referred to in paragraph (a); or\n\n(b) if a pension in accordance with that section was payable to the husband or wife of the person immediately before his or her death—the pension that was payable to that husband or wife became payable during the period referred to in paragraph (a),\n\n  \n\nthe following provisions of this section, have effect.\n\n“(2) If the retirement or death took place, or the pension in accordance with section 119w became payable, after 15th June, 1973, the person is not entitled to the increase.\n\n“(3) If the retirement or death took place, or the pension in accordance with section 119w became payable, on or before 15th June, .1973, the amount of the increase is so much only of the amount that, but for this section, would have been the amount of the increase as bears to that last-mentioned amount the same proportion as the number of months in the period that commenced on the day after the day on which the retirement or death took place, or the pension in accordance with section 119w became payable, and ended on 30th June, 1973, bears to twenty-one.\n\n“(4) If the period referred to in sub-section (3) is less than one month, that period shall be treated as one month.\n\n“(5) if the period referred to in sub-section (3) consists of a number of whole months and a part of a month—\n\n(a) where the number of days in that part of a month is less than one-half of the number of days in that month—that part of a month shall be disregarded; and\n\n(b) where the number of days in that part of a month is not less than one-half of the number of days in that month—that part of a month shall be treated as a whole month.\n\nAdjustment of increase in case of persons who retired after previous increase granted under this Part.\n\n“119zk. (1) Where a person would, but for this section, be entitled to an increase in the amount of the annual pension that was payable to the person immediately before the commencement of a prescribed year and—\n\n(a) that pension became payable by reason, of the retirement of the person during the immediately preceding year;\n\n(b) if the pension was payable to the person as a widow or widower—\n\n(i) that pension became payable by reason of the death before retirement of the husband or wife of the person during the immediately preceding year; or\n\n(ii) the pension that was payable to the husband or wife of the person became payable by reason of the retirement of that husband or wife during the immediately preceding year; or\n\n(c) in the case of a pension payable in accordance with section 119w—\n\n(i) if the pension was payable to the person otherwise than as a widow or widower—the pension became payable during the period referred to in paragraph (a); or\n\n(ii) if the pension was payable to the person, as a widow or widower—\n\n(a) if a pension in accordance with that section was not payable to the husband or wife of the person immediately before his or her death—the pension became payable during the period referred to in paragraph (a); or\n\n  \n\n(b) if a pension in accordance with that section was payable to the husband or wife of the person immediately before his or her death—the pension that was payable to that husband or wife became payable during the period referred to in paragraph (a),\n\nthe following provisions of this section have effect.\n\n“(2) If the retirement or death took place, or the pension under section 119w became payable, after the fifteenth day of June in the immediately preceding year, the person is not entitled to the increase.\n\n“(3) If the retirement or death took place, or the pension under section 119w became payable, on or before the fifteenth day of June in the immediately preceding year, the amount of the increase is so much only of the amount that, but for this section, would have been the amount of the increase as bears to that last-mentioned amount the same proportion as the number of months in the period that commenced on the day after the day on which the retirement or death took place, or the pension under section 119w became payable, and ended on the thirtieth day of June in the immediately preceding year bears to twelve.\n\n“(4) If the period referred to in sub-section (3) is less than one month, that period shall be treated as one month.\n\n“(5) If the period referred to in sub-section (3) consists of a number of whole months and a part of a month—\n\n(a) where the number of days in that part of a month is less than one-half of the number of days in that month—that part of a month shall be disregarded; and\n\n(b) where the number of days in that, part of a month is not less than one-half of the number of days in that month—that part of a month shall be treated as a whole month.\n\nCertain pensions not to be increased.\n\n“119zl. The increases in pensions provided for by the preceding provisions of this Part do not apply to or in relation to a pension that became payable under section 71, not being a pension for which contributions were made to a State Fund, as defined by section 101.\n\nModification of ss. 46, 47 and 48.\n\n“119zm. (1) In calculating for the purposes of sub-section (5) of section 46 the amount of the annual rate of the pension that, but for the death of a widow or widower, would, by virtue of sub-section (1) of that section, have been payable to the widow or widower or have been so payable but for sub-section (2) of that section, any amount by which that amount would have been increased by virtue of the operation of this Part shall be taken into account.\n\n“(2) In calculating for the purposes of sub-section (5) of section 47 the amount of the annual rate of pension that, but for the death of a widow or widower, would, by virtue of sub-section (1) of that section, have been payable to the widow or widower or have been so payable but for sub-section (2) of that section, any amount by which that amount would have been increased by virtue of the operation of this Part shall be taken into account.\n\n  \n\n“(3) In calculating for the purposes of sub-section (2) of section 48 the amount of the annual rate of the pension that, but for the death or divorce of the wife or husband of a contributor or pensioner would, by virtue of sub-section (1) of section 46, or sub-section (1) of section 47, have been payable to the wife or husband or would have been so payable but for sub-section (2) of section 46, or sub-section (2) of section 47, any amount by which that amount would have been increased by virtue of the operation of this Part shall be taken into account.\n\nPension increases to be paid by Commonwealth.\n\n“119zn. The Commonwealth shall pay to the Fund amounts equal to the amounts by which payments of pensions are increased by virtue of this Part, and the Consolidated Revenue Fund is, to the necessary extent, appropriated accordingly.\n\nDates of effect of increases.\n\n“119zo. An increase payable by virtue of this Part in the amount of the annual pension that was payable to a person on 30th June in a year applies in relation to the instalment of pension falling due on the first pension pay-day occurring after that day and in relation to all subsequent instalments.”.","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[{"type":"other","section":"119zf(1) – definition of 'prescribed year'","severity":"low","reasoning":"The 'prescribed year' definition deliberately excludes 1973–74, yet s.119zg (which covers that very year) is still referenced in the rounding provision (s.119zf(4)) alongside s.119zh. This is a minor drafting inconsistency rather than a fatal flaw, but it creates conceptual confusion about whether the 1973–74 year is 'prescribed' for some purposes but not others.","confidence":0.72,"description":"The definition of 'prescribed year' means 'the year commencing on 1st July, 1974, or a subsequent year.' However, s.119zg grants increases for 1973–74 (i.e., the year commencing 1 July 1973), which is explicitly NOT a 'prescribed year.' The mechanism for the 1973–74 increase in s.119zg therefore operates entirely outside the 'prescribed year' framework, yet the rounding rule in s.119zf(4) applies only to 'the prescribed percentage for the purposes of section 119zg or 119zh.' This creates an odd asymmetry: s.119zg is subject to the rounding rule via s.119zf(4), yet the year it governs is not a 'prescribed year.' The term 'prescribed year' is used inconsistently across the Part."},{"type":"impossible_compliance","section":"119zg(3) – prescribed percentage formula (images)","severity":"high","reasoning":"While this is an artefact of the document reproduction rather than a drafting flaw per se, if this were the operative version of the Act available to administrators, they could not calculate the prescribed percentage. The formulae are the entire operative mechanism of the increase calculation. In practice the original printed Gazette version would be consulted, but as presented, compliance is impossible.","confidence":0.95,"description":"The two formulae used to calculate the 'prescribed percentage' in s.119zg(3)(a) and (b) are rendered as placeholder image references ('image.001.png' and 'image.002.png') that are missing from the text. The same problem afflicts s.119zh(3). Without the actual mathematical formulae, it is literally impossible to calculate the prescribed percentage, making compliance with the pension increase calculation impossible from the face of the Act as reproduced."},{"type":"self_contradicting","section":"119zr(2) – correction of Board determinations","severity":"high","reasoning":"The plain grammatical reading of 'satisfied that so error or mistake has occurred' is nonsensical. If 'so' is read as 'no', the section makes perfect sense as a standard error-correction power. But if taken literally, it means the Board can only correct errors when it believes there are none — a classic self-defeating provision. This is almost certainly a typographical error in the original Act ('no' misread or misprinted as 'so'), but as written it is logically absurd.","confidence":0.97,"description":"Section 119zr(2) contains what appears to be a typographical error that creates a logical absurdity: it reads 'the Board is satisfied that so error or mistake has occurred' — the word 'so' should almost certainly be 'no.' As drafted, the provision would mean the Board can vary a determination only when it is satisfied that NO error has occurred, which is the opposite of the intended meaning and would make the correction power entirely nugatory."},{"type":"other","section":"119zj(3) – proportion bears to 'twenty-one'","severity":"low","reasoning":"The 21-month figure is arithmetically defensible (Oct 1971 to Jun 1973 = 21 months), but it is unexplained on the face of the section. A reader cannot verify the figure without cross-referencing external dates. It is a low-severity quirk rather than a genuine absurdity.","confidence":0.6,"description":"The pro-rata reduction formula in s.119zj(3) for the first increase uses a denominator of 'twenty-one' months. The period over which the first increase is calculated runs from 1 October 1971 (commencement of the Superannuation (Pension Increases) Act 1971) to 30 June 1973 — a span of 21 months. This is internally consistent. However, the equivalent provision for subsequent years in s.119zk(3) uses a denominator of 'twelve' (months in a year). The 21-month denominator in s.119zj is not absurd in isolation but it is a unique one-off figure with no explicit explanation in the section itself, creating potential confusion about its derivation."},{"type":"impossible_compliance","section":"119zh(1)(a) and (b) – 'highest index number' comparison for first prescribed year (1974–75)","severity":"medium","reasoning":"The condition in s.119zh(1)(a) requires the March 1974 CPI to exceed the 'highest' March quarter CPI for any earlier year not earlier than the year commencing 1 July 1972. The only earlier March quarter satisfying that constraint is March 1973. So the condition in (1)(a) is simply: does March 1974 CPI exceed March 1973 CPI? That is sensible. But in the formula, B is defined identically to what triggers the condition — the March 1973 figure — so the formula correctly computes year-on-year growth. On reflection, this is actually coherent for subsequent years too; I am withdrawing the 'dead letter' concern. The formula works correctly for all prescribed years. Confidence reduced accordingly.","confidence":0.35,"description":"For the first prescribed year (commencing 1 July 1974), variables B and D in s.119zh(3) are defined as the highest CPI/earnings figure published in respect of the March quarter of any year 'not being earlier than the year that commenced on 1st July, 1972.' The only eligible March quarter before 1974 (the year immediately preceding the first prescribed year) that is 'not earlier than' the year commencing 1 July 1972 is the March quarter of 1973. This means B and D for the first prescribed year will always equal A and D respectively (same quarter), making the formula (A–B)/B = 0, yielding a prescribed percentage of zero — no increase. This appears unintended and would render s.119zh(1) a dead letter for the first prescribed year."},{"type":"other","section":"119zk(1)(c)(i) – cross-reference to paragraph (a)","severity":"low","reasoning":"The 'immediately preceding year' in s.119zk(1)(a) is a defined financial year (1 July to 30 June), so the cross-reference is workable in practice. However, unlike s.119zj which gives explicit dates, s.119zk leaves the reader to infer the period boundaries from context. This is a minor drafting imprecision.","confidence":0.65,"description":"Section 119zk(1)(c)(i) refers to 'the period referred to in paragraph (a)' but paragraph (a) of s.119zk(1) refers to 'the immediately preceding year' without specifying a date range. By contrast, the equivalent provision in s.119zj(1)(c)(i) refers to a specifically defined period ('the period that commenced on 1st October, 1971, and ended on 30th June, 1973'). In s.119zk, the cross-reference to 'the period referred to in paragraph (a)' is to a description of a year, not a period with defined start and end dates, making the cross-reference imprecise."}],"contradictions":[{"severity":"medium","section_a":"119zf(2) – substituted index numbers to be disregarded","section_b":"119zf(3) – change of reference base to override s.119zf(2)","confidence":0.78,"description":"Section 119zf(2) provides that if the Commonwealth Statistician publishes a revised (substituted) index number for a past quarter, the later (revised) number is to be disregarded and the original number used. Section 119zf(3) then carves out an exception: if the Statistician changes the reference base for the CPI, only the new reference base numbers are to be used going forward. These two provisions create a tension: a change of reference base necessarily involves the publication of revised/substituted index numbers for past quarters (to allow comparability), yet s.119zf(2) would require those substituted numbers to be disregarded, while s.119zf(3) requires them to be used. The 'notwithstanding' language in s.119zf(3) resolves the conflict formally, but the practical interaction — where a reference base change produces revised historical numbers — means it may be unclear which historical numbers count as 'substituted' under s.119zf(2) versus 're-based' under s.119zf(3)."},{"severity":"medium","section_a":"119zg(1) – entitlement requires pension payable 'immediately before 1st July, 1973'","section_b":"119zj(2) – persons who retired after 15th June 1973 are not entitled to the increase","confidence":0.85,"description":"Section 119zg(1) grants an increase to any person 'in receipt of a pension immediately before 1st July, 1973.' This would, on its face, include persons who retired between 16 June 1973 and 30 June 1973 (inclusive), since they would be in receipt of a pension immediately before 1 July 1973. However, s.119zj(2) provides that if the relevant retirement or death took place after 15 June 1973, the person is 'not entitled to the increase.' This directly removes an entitlement that s.119zg(1) appears to confer. While s.119zg(1) says 'subject to this Part' (preserving the override), the outright denial of entitlement in s.119zj(2) for persons clearly within the s.119zg(1) class creates a direct and unqualified conflict in outcome."},{"severity":"medium","section_a":"119zo – increase applies from 'first pension pay-day occurring after' 30 June","section_b":"119zr(2) – Board's varied determination 'has effect and shall be deemed to have had effect at all times'","confidence":0.7,"description":"Section 119zo provides that pension increases apply prospectively from the first pay-day after 30 June in the relevant year. Section 119zr(2) provides that where the Board varies a determination (to correct an error), that determination has effect and 'shall be deemed to have had effect at all times' — i.e., retrospectively from the original determination date. If a corrected determination results in a higher non-contributory portion (and therefore a larger increase), the retrospective effect of s.119zr(2) conflicts with the prospective-only payment dates prescribed by s.119zo. It is unclear whether arrears would be payable for past instalments, or whether the prospective rule in s.119zo prevails."},{"severity":"low","section_a":"119zg(3) – prescribed percentage formulae (image.001.png, image.002.png)","section_b":"119zh(3) – same prescribed percentage formulae (image.001.png, image.002.png)","confidence":0.5,"description":"Both s.119zg(3) and s.119zh(3) purport to reference identical formulae (image.001.png and image.002.png), yet the variables A, B, C, and D are defined differently in each section. In s.119zg, A and B are the March 1973 and June 1971 CPI figures respectively. In s.119zh, A and B are the March quarter of the year preceding the prescribed year and the highest March quarter figure since 1 July 1972 respectively. If the formulae are truly identical in structure but applied to differently defined variables, this is consistent. However, the identical image references create a risk that the two sections are inadvertently linked to the same formula image even if different formulae were intended, which cannot be verified from the text as reproduced."}]},"summary":{"complexity_score":7,"scope_assessment":{"changed":false,"description":"This Act is tightly focused on its stated purpose: providing annual cost-of-living increases to existing Commonwealth superannuation pensioners. The new Part Xb inserted into the Principal Act does not expand the superannuation scheme itself, change eligibility for pensions, or alter contribution arrangements. Every provision serves the singular goal of calculating, adjusting, and paying annual pension increases. The scope is consistent with the Act's short title and preamble throughout."},"complexity_factors":["Heavy cross-referencing to the Superannuation Act 1922 and multiple other Acts (Superannuation Act (No. 2) 1956, Superannuation (Pension Increases) Act 1971, Mint Employees Act 1964), requiring the reader to consult several external instruments simultaneously","Dual-formula percentage calculation (CPI vs. wage growth, take the lower) with defined variables A, B, C, D — mathematical formula logic embedded in legislation with images rather than readable text","Complex definition of 'non-contributory portion' with three distinct calculation pathways (paragraphs (a), (b), (c)) and sub-categories within each, including widow/widower distinctions and election-based variations","Pro-rata adjustment provisions (ss. 119zj and 119zk) with intricate time-period calculations involving month-rounding rules and a 15 June cut-off date","Transitional provisions distinguishing between the first year (1973-74) and subsequent years, each with different reference base periods and benchmarks","CPI reference base change rule and substituted index number rule (ss. 119zf(2) and (3)) adding conditional logic around which published statistics are valid","Rounding rules for fractions of 0.1% in the prescribed percentage calculation, adding another layer of conditional arithmetic","Nested conditional logic in pension eligibility sections (e.g., widow/widower of a person who retired, vs. widow/widower of a person who died before retirement, vs. section 119w pensions) creating multiple overlapping scenarios"],"plain_english_summary":"## Superannuation Act 1973 — Plain English Summary\n\n**What does this law do?**\n\nThis Act gives certain Commonwealth public servants who are already retired (i.e., receiving a superannuation pension) automatic annual increases in their pension payments to help keep pace with inflation and rising wages. Think of it as an early form of \"cost of living adjustment\" built into the law.\n\n**Who does it affect?**\n\n- **Retired Commonwealth public servants** (and their widows/widowers) who are receiving a pension under the main Commonwealth superannuation scheme (the Superannuation Act 1922).\n- It also covers some pensioners under related older laws (the Superannuation Act (No. 2) 1956 and the Superannuation (Pension Increases) Act 1971).\n- It does **not** apply to pensions paid in respect of children, or certain pensions payable under state-related fund arrangements.\n\n**How does the increase work?**\n\nThe increase is calculated each year using two economic measures published by the Commonwealth Statistician:\n\n1. **The Consumer Price Index (CPI)** — a measure of inflation (how much prices have risen).\n2. **Seasonally adjusted average weekly earnings for employed males** — a measure of wage growth.\n\nThe increase is applied only to the **\"non-contributory portion\"** of the pension — that is, the part of the pension funded by the government, not the part funded by the employee's own contributions.\n\nThe formula picks the **lower** of two possible increases:\n- **1.4 times** the CPI growth percentage, OR\n- The wage growth percentage.\n\nThis means pensioners get a raise that reflects real economic conditions, but the government's generosity is capped.\n\n**Key timing details:**\n- The **first increase** applies from 1 July 1973, using CPI and wages data from March 1973 compared to June 1971.\n- **Ongoing annual increases** apply from 1 July 1974 onwards (called \"prescribed years\"), comparing the most recent March quarter data against the highest previously recorded March quarter figures since July 1972.\n- **Newly retired pensioners** (those who retired close to the increase date) receive a **pro-rata (proportional) amount** — so someone who only recently retired doesn't get the same full increase as someone who retired years ago. If you retired after 15 June of the relevant year, you get nothing for that year's increase.\n\n**Who pays for the increases?**\n\nThe **Commonwealth government pays** the cost of all these increases directly into the Superannuation Fund, drawn from the Consolidated Revenue Fund (the government's general budget).\n\n**Why does it matter?**\n\nBefore this law, retired public servants' pensions were essentially fixed — inflation quietly eroded their purchasing power every year. This Act introduced a systematic, formula-driven mechanism to protect retirees from that erosion. It was a significant improvement in retirement income security for Commonwealth employees and their families."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-act-1973","history":"/api/acts/superannuation-act-1973/history","analysis":"/api/acts/superannuation-act-1973/analysis","conflicts":"/api/acts/superannuation-act-1973/conflicts","importantCases":"/api/acts/superannuation-act-1973/important-cases","documents":"/api/acts/superannuation-act-1973/documents"}}