{"id":"F2004B00329","name":"Superannuation (Additional Pension) Regulations 2004","slug":"superannuation-additional-pension-regulations-2004","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"300 of 2004","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":436557,"registerId":"F2004B00329-fast-fetch-1775953716506","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (Additional Pension) Regulations 2004","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\nSuperannuation (Additional Pension) Regulations 2004\n\nStatutory Rules 2004 No. 3001\n\nI, PHILIP MICHAEL JEFFERY, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Superannuation Act 1976.\n\nDated 31 August 2004\n\nP. M. JEFFERY\n\nGovernor-General\n\nBy His Excellency’s Command\n\nNICK MINCHIN\n\nMinister for Finance and Administration\n\nContents\n\n 1 Name of Regulations \n\n 2 Commencement \n\n 3 Superannuation (Additional Pension) Regulations — repeal \n\n 4 Definition \n\n 5 Factor applicable for paragraph 57 (1) (a) of the Act \n\n 6 Factor applicable for subparagraph 57AA (4) (b) (i) of the Act             \n\n 7 Factor applicable for paragraph 91 (1) (a) of the Act \n\n 8 Factor applicable for subsections 61 (1) and (2) of the Act \n\n 9 Factor applicable for subsection 61AB (5) of the Act \n\n 10 Percentage applicable for definition of notional final annual rate of salary in subsections 61 (4) and 61AB (6) of the Act             \n\nSchedule 1 Factors applicable to person entitled to additional age retirement pension             \n\nSchedule 2 Factors applicable in relation to spouse of deceased eligible employee             \n\nSchedule 3 Factors and percentages applicable to person entitled to additional early retirement pension             \n\n \n\n \n\n1 Name of Regulations\n\n  These Regulations are the Superannuation (Additional Pension) Regulations 2004.\n\n2 Commencement\n\n  These Regulations commence on the date of their notification in the Gazette.\n\n3 Superannuation (Additional Pension) Regulations — repeal\n\n  The following Statutory Rules are repealed:\n\n  1976 No. 158\n\n  1978 No. 141.\n\n4 Definition\n\n  In these Regulations:\n\nAct means the Superannuation Act 1976.\n\n5 Factor applicable for paragraph 57 (1) (a) of the Act\n\n  For paragraph 57 (1) (a) of the Act, the factor applicable to a person is the factor specified in column 2 of an item in Schedule 1 for the age specified in column 1 of the item that was that person’s age on his or her last day of service.\n\nNote   This regulation applies to a person entitled to additional age retirement pension who does not make an election under subsection 57AA (1) of the Act.\n\n6 Factor applicable for subparagraph 57AA (4) (b) (i) of the Act\n\n  For subparagraph 57AA (4) (b) (i) of the Act, the factor applicable to a person is the factor specified in column 3 of an item in Schedule 1 for the age specified in column 1 of the item that was that person’s age on his or her last day of service.\n\nNote   This regulation applies to a person who is entitled to additional age retirement pension who makes an election under subsection 57AA (1) of the Act.\n\n7 Factor applicable for paragraph 91 (1) (a) of the Act\n\n  For paragraph 91 (1) (a) of the Act, the factor applicable in relation to the annual rate of spouse’s additional pension to which the spouse of a deceased eligible employee is entitled because of section 89 of the Act is:\n\n (a) if the spouse is a male — the factor specified in column 2 of an item in Schedule 2 for the age specified in column 1 of the item that was the age of the spouse at the date of the eligible employee’s death; or\n\n (b) if the spouse is a female — the factor specified in column 3 of the item.\n\n8 Factor applicable for subsections 61 (1) and (2) of the Act\n\n  For subsection 61 (3) of the Act, the factor applicable to a person for subsections 61 (1) and (2) of the Act is the factor specified in column 2 of an item in Schedule 3 for the age specified in column 1 of the item that was that person’s age on his or her last day of service.\n\nNote   This regulation applies to a person who is entitled to additional early retirement pension, and who does not make an election under subsection 61AB (1) of the Act.\n\n9 Factor applicable for subsection 61AB (5) of the Act\n\n  For subsection 61AB (5) of the Act, the factor applicable to a person for paragraphs 61AB (4) (b) and (c) of the Act is the factor specified in column 3 of an item in Schedule 3 for the age specified in column 1 of the item that was the person’s age on his or her last day of service.\n\nNote   This regulation applies to a person entitled to additional early retirement pension who makes an election under subsection 61 AB (1) of the Act.\n\n10 Percentage applicable for definition of notional final annual rate of salary in subsections 61 (4) and 61AB (6) of the Act\n\n  For the definition of notional final annual rate of salary in subsections 61 (4) and 61AB (6) of the Act, the percentage applicable to a person is the percentage specified in column 4 of an item in Schedule 3 for the age specified in column 1 of the item that was that person’s age on his or her last day of service.\n\nSchedule 1 Factors applicable to person entitled to additional age retirement pension\n\n(regulations 5 and 6)\n\n \n\nDo not delete : Schedule Part Placeholder\n\n| Column 1 | Column 2 | Column 3 |\n| --- | --- | --- |\n| Age on last day of service | Factor applicable if person does not make an election under subsection 57AA (1) of the Act | Factor applicable if person makes an election under subsection 57AA (1) of the Act |\n| 60 | 0.100 | 0.093 |\n| 61 | 0.102 | 0.095 |\n| 62 | 0.104 | 0.097 |\n| 63 | 0.106 | 0.099 |\n| 64 | 0.108 | 0.101 |\n| 65 or over | 0.110 | 0.103 |\n\n\nSchedule 2 Factors applicable in relation to spouse of deceased eligible employee\n\n(regulation 7)\n\n \n\nDo not delete : Schedule Part Placeholder\n\n| Column 1 | Column 2 | Column 3 |\n| --- | --- | --- |\n| Age of spouse at date of eligible employee’s death | Factor (male spouse) | Factor (female spouse) |\n| 40 or under | 0.100 | 0.090 |\n| 41 | 0.101 | 0.091 |\n| 42 | 0.102 | 0.092 |\n| 43 | 0.103 | 0.093 |\n| 44 | 0.104 | 0.094 |\n| 45 | 0.105 | 0.095 |\n| 46 | 0.106 | 0.096 |\n| 47 | 0.107 | 0.097 |\n| 48 | 0.108 | 0.098 |\n| 49 | 0.109 | 0.099 |\n| 50 | 0.110 | 0.100 |\n| 51 | 0.111 | 0.101 |\n| 52 | 0.112 | 0.102 |\n| 53 | 0.113 | 0.103 |\n| 54 | 0.114 | 0.104 |\n| 55 | 0.115 | 0.105 |\n| 56 | 0.116 | 0.106 |\n| 57 | 0.117 | 0.107 |\n| 58 | 0.118 | 0.108 |\n| 59 | 0.119 | 0.109 |\n| 60 | 0.120 | 0.110 |\n| 61 | 0.122 | 0.112 |\n| 62 | 0.124 | 0.114 |\n| 63 | 0.126 | 0.116 |\n| 64 | 0.128 | 0.118 |\n| 65 | 0.130 | 0.120 |\n| 66 | 0.134 | 0.124 |\n| 67 | 0.138 | 0.128 |\n| 68 | 0.142 | 0.132 |\n| 69 | 0.146 | 0.136 |\n| 70 | 0.150 | 0.140 |\n| 71 | 0.154 | 0.144 |\n| 72 | 0.158 | 0.148 |\n| 73 | 0.162 | 0.152 |\n| 74 | 0.166 | 0.156 |\n| 75 | 0.170 | 0.160 |\n| 76 | 0.174 | 0.164 |\n| 77 | 0.178 | 0.168 |\n| 78 | 0.182 | 0.172 |\n| 79 | 0.186 | 0.176 |\n| 80 or over | 0.190 | 0.180 |\n\n\nSchedule 3 Factors and percentages applicable to person entitled to additional early retirement pension\n\n(regulations 8, 9 and 10)\n\n \n\nDo not delete : Schedule Part Placeholder\n\n| Column 1 | Column 2 | Column 3 | Column 4 |\n| --- | --- | --- | --- |\n| Age on last day of service | Factor applicable if person does not make an election under subsection 61AB (1) of the Act | Factor applicable if person makes an election under subsection 61AB (1) of the Act | Percentage applicable for definition of notional final annual rate of salary |\n| 59 | 0.0985 | 0.0916 | 1.5 |\n| 58 | 0.0970 | 0.0902 | 3.0 |\n| 57 | 0.0955 | 0.0888 | 4.5 |\n| 56 | 0.0940 | 0.0874 | 6.0 |\n| 55 | 0.0925 | 0.0860 | 7.5 |\n| 54 | 0.0910 | 0.0846 | 9.0 |\n| 53 | 0.0895 | 0.0832 | 10.5 |\n| 52 | 0.0880 | 0.0818 | 12.0 |\n| 51 | 0.0865 | 0.0804 | 13.5 |\n| 50 | 0.0850 | 0.0790 | 15.0 |\n| 49 | 0.0842 | 0.0783 | 15.8 |\n| 48 | 0.0835 | 0.0776 | 16.5 |\n| 47 | 0.0827 | 0.0769 | 17.3 |\n| 46 | 0.0820 | 0.0762 | 18.0 |\n| 45 | 0.0812 | 0.0755 | 18.8 |\n| 44 | 0.0805 | 0.0748 | 19.5 |\n| 43 | 0.0797 | 0.0741 | 20.3 |\n| 42 | 0.0790 | 0.0734 | 21.0 |\n| 41 | 0.0782 | 0.0727 | 21.8 |\n| 40 | 0.0775 | 0.0720 | 22.5 |\n| 39 | 0.0767 | 0.0713 | 23.3 |\n| 38 | 0.0760 | 0.0706 | 24.0 |\n| 37 | 0.0752 | 0.0699 | 24.8 |\n| 36 | 0.0745 | 0.0692 | 25.5 |\n| 35 | 0.0737 | 0.0685 | 26.3 |\n| 34 | 0.0730 | 0.0678 | 27.0 |\n| 33 | 0.0722 | 0.0671 | 27.8 |\n| 32 | 0.0715 | 0.0664 | 28.5 |\n| 31 | 0.0707 | 0.0657 | 29.3 |\n| 30 | 0.0700 | 0.0650 | 30.0 |\n| 29 | 0.0692 | 0.0643 | 30.8 |\n| 28 | 0.0685 | 0.0636 | 31.5 |\n| 27 | 0.0677 | 0.0629 | 32.3 |\n| 26 | 0.0670 | 0.0622 | 33.0 |\n| 25 | 0.0662 | 0.0615 | 33.8 |\n| 24 | 0.0655 | 0.0608 | 34.5 |\n| 23 | 0.0647 | 0.0601 | 35.3 |\n| 22 | 0.0640 | 0.0594 | 36.0 |\n| 21 | 0.0632 | 0.0587 | 36.8 |\n| 20 | 0.0625 | 0.0580 | 37.5 |\n| 19 | 0.0617 | 0.0573 | 38.3 |\n| 18 | 0.0610 | 0.0566 | 39.0 |\n| 17 | 0.0602 | 0.0559 | 39.8 |\n| 16 | 0.0595 | 0.0552 | 40.5 |\n| 15 | 0.0587 | 0.0545 | 41.3 |\n\n\nNote\n\n1. Notified in the Commonwealth of Australia Gazette on 7 September  2004.\n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Regulations do not expand or narrow who is eligible under the Superannuation Act; they replace earlier statutory rules and specify the numeric factors and percentages used to compute additional pensions. In short, scope is unchanged — the instrument standardises calculation inputs tied to age and election choices under the Act (regs 3, 5–10; Schedules 1–3)."},"complexity_factors":["Numerical schedules mapping age to decimal factors and percentages (Schedules 1–3) require precise application and low tolerance for transcription errors.","Different columns apply depending on statutory election choices (subsections 57AA(1), 61AB(1)), so administrators must check for elections before selecting a factor (regs 5–6, 8–9).","Spouse pension factors vary by sex and age at date of death (reg 7, Schedule 2), adding a separate lookup rule.","Applicability depends on specific reference dates: age on last day of service or age at employee’s death — a record-keeping requirement that affects calculations (regs 5–9).","The instrument repeals earlier rules (1976 No.158; 1978 No.141) and replaces them with fixed tables, so implementation is largely mechanical but requires updating internal systems (reg 3).","Low administrative discretion: the Regulations prescribe deterministic inputs to formulas in the Act, reducing interpretative complexity but increasing reliance on accurate data mapping to Act subsections (57, 57AA, 61, 61AB, 91).","Interplay with the Act’s definitions (e.g. notional final annual rate of salary) means mistakes in selecting the percentage (Schedule 3, column 4) can materially affect outcomes (reg 10)."],"plain_english_summary":"These Regulations set the exact numeric factors and percentages used to calculate additional pensions under the Superannuation Act 1976 for age retirement, early retirement and spouse’s pensions. They repeal earlier rules and tie pension amounts to age-based tables and to whether an eligible person makes specified elections under the Act.\n\nWho is affected: eligible Commonwealth employees, early/age retirees and surviving spouses (and the Commonwealth as payer). It matters because those tabled numbers directly determine pension payments and the administrative need to verify age and election choices."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly scoped to its original purpose: providing actuarial factors for additional pension calculations under the 1976 Act. It is a straightforward remake of earlier 1976 and 1978 regulations (explicitly repealed by regulation 3), updating the numerical values without expanding the scope or adding new categories of beneficiaries."},"complexity_factors":["Only 1 defined term ('Act') in the interpretation section","No conditional logic or nested exceptions — purely mechanical lookup tables","Straightforward structure: 10 regulations, 3 schedules, all tables","No cross-references beyond citations to specific subsections of the parent Act","Single operative mechanism: match age to factor in table","Length is short (~6 pages equivalent), with most content being numerical data"],"plain_english_summary":"This legislation sets out the mathematical factors used to calculate **additional pension payments** for certain Australian public servants under the old Commonwealth Superannuation Scheme (CSS).\n\n**Who it affects:**\n- Former Commonwealth employees who were members of the **Superannuation Act 1976** scheme (the 'old' public service super scheme, now closed to new members)\n- Specifically, people entitled to:\n  - **Additional age retirement pension** (retiring at 60+)\n  - **Additional early retirement pension** (retiring before 60)\n  - **Spouses of deceased eligible employees** (survivor benefits)\n\n**What it does:**\nThe regulations provide **lookup tables** that convert a person's age into a numerical factor. These factors are plugged into formulas in the main Superannuation Act to work out how much extra pension someone gets on top of their basic entitlement.\n\nThe tables cover three scenarios:\n- **Schedule 1:** Factors for standard age retirement (ages 60–65+)\n- **Schedule 2:** Factors for spouses of deceased employees, with different rates for male and female spouses (ages 40–80+)\n- **Schedule 3:** Factors for early retirement, plus percentages to calculate 'notional final salary' (ages 15–59)\n\n**Why the different columns matter:**\nSome regulations offer retirees a choice. If you make a particular election under the Act, you use a different (usually slightly lower) factor that might affect whether you get a lump sum or higher ongoing payments.\n\n**Why it matters:**\nThese numbers directly determine how much money retirees and surviving spouses receive. The regulations also reveal a historical quirk: **Schedule 2 uses different factors for men and women**, reflecting older actuarial assumptions about life expectancy that were common in 2004 but would likely be unlawful if introduced today under modern discrimination laws.\n\nThis is a **technical, mechanical instrument** — it doesn't create new entitlements but provides the arithmetic essential to make the main Act work."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-additional-pension-regulations-2004","history":"/api/acts/superannuation-additional-pension-regulations-2004/history","analysis":"/api/acts/superannuation-additional-pension-regulations-2004/analysis","conflicts":"/api/acts/superannuation-additional-pension-regulations-2004/conflicts","importantCases":"/api/acts/superannuation-additional-pension-regulations-2004/important-cases","documents":"/api/acts/superannuation-additional-pension-regulations-2004/documents"}}