{"id":"F1996B00028","name":"Superannuation (CSS) Former Contributors for Units of Pension Regulations","slug":"superannuation-css-former-contributors-for-units-of-pension-regulations","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"281 of 1978","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":28466,"registerId":"commonwealth-F1996B00028-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Fortnightly rate applicable to calculate","sectionType":"schedule","heading":"Fortnightly rate applicable to calculate benefit in respect of non-contributory units of pension","content":"## Fortnightly rate applicable to calculate benefit in respect of non-contributory units of pension\n\n| Column 1 | Column 2 | Column 3 | Column 4 |\n| ----------------- | -------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------- | -------------------------------------- |\n| Age next birthday | Fortnightly rate in respect of males referred to in paragraph 62 (2CA) (a) | Fortnightly rate in respect of males other than males referred to in paragraph 62 (2CA) (a) | Fortnightly rate in respect of females |\n| | $ | $ | $ |\n| 15 | 0.05 | 0.05 | 0.04 |\n| 16 | 0.05 | 0.05 | 0.04 |\n| 17 | 0.05 | 0.05 | 0.04 |\n| 18 | 0.05 | 0.06 | 0.04 |\n| 19 | 0.06 | 0.06 | 0.05 |\n| 20 | 0.07 | 0.07 | 0.05 |\n| 21 | 0.07 | 0.07 | 0.05 |\n| 22 | 0.08 | 0.08 | 0.05 |\n| 23 | 0.08 | 0.08 | 0.06 |\n| 24 | 0.09 | 0.09 | 0.06 |\n| 25 | 0.09 | 0.09 | 0.07 |\n| 26 | 0.10 | 0.10 | 0.07 |\n| 27 | 0.10 | 0.11 | 0.08 |\n| 28 | 0.11 | 0.12 | 0.09 |\n| 29 | 0.12 | 0.13 | 0.10 |\n| 30 | 0.13 | 0.14 | 0.11 |\n| 31 | 0.14 | 0.15 | 0.12 |\n| 32 | 0.15 | 0.16 | 0.13 |\n| 33 | 0.16 | 0.17 | 0.14 |\n| 34 | 0.17 | 0.18 | 0.15 |\n| 35 | 0.18 | 0.19 | 0.16 |\n| 36 | 0.19 | 0.20 | 0.17 |\n| 37 | 0.20 | 0.22 | 0.18 |\n| 38 | 0.22 | 0.24 | 0.20 |\n| 39 | 0.24 | 0.26 | 0.22 |\n| 40 | 0.26 | 0.28 | 0.24 |\n| 41 | 0.28 | 0.30 | 0.26 |\n| 42 | 0.30 | 0.32 | 0.28 |\n| 43 | 0.32 | 0.34 | 0.30 |\n| 44 | 0.34 | 0.37 | 0.32 |\n| 45 | 0.37 | 0.40 | 0.35 |\n| 46 | 0.40 | 0.43 | 0.38 |\n| 47 | 0.43 | 0.46 | 0.41 |\n| 48 | 0.47 | 0.50 | 0.45 |\n| 49 | 0.52 | 0.55 | 0.50 |\n| 50 | 0.57 | 0.60 | 0.55 |\n| 51 | 0.62 | 0.66 | 0.60 |\n| 52 | 0.68 | 0.72 | 0.66 |\n| 53 | 0.75 | 0.80 | 0.74 |\n| 54 | 0.84 | 0.89 | 0.83 |\n| 55 | 0.94 | 1.00 | 0.93 |\n| 56 | 1.06 | 1.12 | 1.06 |\n| 57 | 1.22 | 1.29 | 1.21 |\n| 58 | 1.41 | 1.48 | 1.41 |\n| 59 | 1.67 | 1.75 | 1.68 |\n| 60 | 2.02 | 2.12 | 2.05 |\n| 61 | 2.55 | 2.67 | 2.60 |\n| 62 | 3.42 | 3.57 | 3.50 |\n| 63 | 5.15 | 5.36 | 5.28 |\n| 64 | 10.29 | 10.65 | 10.48 |\n| 65 | 10.95 | 11.32 | 11.06 |\n\n```html\n

4

Omit, substitute the following:

Schedule 4

(subsections 67 (2) and 68 (2))

Invalidity Pension

\n```","sortOrder":0},{"sectionNumber":"Rate of pension where prospective servic","sectionType":"schedule","heading":"Rate of pension where prospective service less than 20 years","content":"## Rate of pension where prospective service less than 20 years\n\n| Column 1 | Column 2 | Column 3 |\n| ----------------------------------------------- | ---------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------- |\n| Number of complete years of prospective service | Percentage of final annual rate of salary in excess of $2,600 where pension payable under section 67 | Percentage of final annual rate of salary in excess of $2,600 where pension payable under section 68 |\n| 19 | 67.2 | 48 |\n| 18 | 64.4 | 46 |\n| 17 | 61.6 | 44 |\n| 16 | 58.8 | 42 |\n| 15 | 56.0 | 40 |\n| 14 | 53.2 | 38 |\n| 13 | 50.4 | 36 |\n| 12 | 47.6 | 34 |\n| 11 | 44.8 | 32 |\n| 10 or less | 42.0 | 30 |\n\n```html\n

5, 6

Omit

8

Omit

Add the following Schedules at the end of the Act:

Schedule 9 Standard age retirement pension of prescribed person percentage applicable in calculating pension

(subsection 217 (2))

Column 1

Column 2

Percentage

Age attained in years

Number of complete years of contributory service

60

61

62

63

64

30 or less

45.000

46.000

47.000

48.000

49.000

31

45.225

46.230

47.235

48.240

49.245

32

45.450

46.460

47.470

48.480

49.490

33

45.675

46.690

47.705

48.720

49.735

34

45.900

46.920

47.940

48.960

49.980

35

46.125

47.150

48.175

49.200

50.225

36

46.350

47.380

48.410

49.440

50.470

37

46.575

47.610

48.645

49.680

50.715

38

46.800

47.840

48.880

49.920

50.960

39

47.025

48.070

49.115

50.160

51.205

40 or more

47.250

48.300

49.350

50.400

51.450

\n```\n\n```html\n

Schedule 10 Standard age retirement pension of prescribed person

(subsections 217 (2) and 218 (2))

Factor applicable in calculating pension

Column 1

Column 2

Number of complete years

Factor

19

.96

18

.92

17

.88

16

.84

15

.80

14

.76

13

.72

12

.68

11

.64

10 or less

.60

\n```","sortOrder":1},{"sectionNumber":"Factor applicable in calculating pension","sectionType":"schedule","heading":"Factor applicable in calculating pension","content":"## Factor applicable in calculating pension","sortOrder":2}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This appears to be a standard technical amendment updating actuarial tables and schedules within the existing CSS framework. The scope remains confined to benefit calculation methodologies for the established superannuation scheme."},"complexity_factors":["Multiple interlocking schedules with cross-references to specific subsections (62(2CA), 67(2), 68(2), 217(2), 218(2))","Three distinct calculation methodologies: fortnightly rates for non-contributory units, invalidity pension percentages, and age retirement factors","Gender-based distinctions in contribution rates (noting this reflects historical scheme design)","Age-based tiering with non-linear progression—rates remain flat then accelerate dramatically (e.g., $0.05 at age 15 vs $10.95 at age 65)","Undefined terms like 'prospective service', 'contributory service', and 'prescribed person' require reference to the parent Act","HTML table markup embedded in legislative text creates parsing complexity"],"plain_english_summary":"This legislation sets out the mathematical tables used to calculate superannuation benefits for former contributors to the Commonwealth Superannuation Scheme (CSS). It specifies:\n\n- **Fortnightly contribution rates** for non-contributory pension units, based on age and gender (with different rates for certain categories of males)\n- **Invalidity pension percentages** where a person has less than 20 years of prospective service\n- **Standard age retirement pension factors** based on years of contributory service and retirement age\n\nThese tables determine how much former public servants must contribute to maintain or convert their pension entitlements, and how much they ultimately receive. The rates vary significantly by age—notice how contributions spike dramatically after age 60, reflecting the increasing cost of funding pensions as retirement approaches."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The instrument amends the existing scheme by substituting and adding schedules: it replaces the fortnightly-rate tables for non‑contributory units, updates percentages for invalidity pensions with under‑20 years' prospective service, and inserts Schedules 9 and 10 setting percentages and factors for standard age retirement (see paragraph 62(2CA)(a); ss 67, 68; subs 217(2), 218(2)). Mechanically, it alters the numeric inputs used to calculate CSS pension entitlements and shifts administrative implementation to apply the new tables."},"complexity_factors":["Large volume of precise numeric entries (many age/sex cells) increases implementation risk and chance of transcription error.","Different types of rates and multipliers: fortnightly rates, percentage-of-salary tables, and multiplicative factors require correct combination in calculations.","Multiple cross-references to existing Act provisions (paragraph 62(2CA)(a); sections 67, 68; subsections 217(2), 218(2)) mean administrators must map new schedules to statutory formulae.","Amendment language (omit/substitute/add schedules) changes statutory text rather than creating a standalone table—requires careful legislative replacement.","Operational burdens: payroll/payment systems, record‑keeping and recalculation of entitlements need updating to the new tables.","Potential ambiguity around indexing, rounding and future updates because the schedules contain fixed numbers rather than automatic indexation rules."],"plain_english_summary":"This instrument replaces and adds numeric schedules used to calculate Commonwealth Superannuation Scheme (CSS) pensions for former contributors. It prescribes fortnightly rates by age and sex for non‑contributory units, percentage rates for invalidity pensions with less than 20 years’ prospective service, and factors/percentages for standard age retirement.\nIt affects former contributors (their pension amounts) and pension administrators (who must apply the new tables). The pension payer bears any change in outlays; administrators decide application of the fixed tables when calculating payments."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-former-contributors-for-units-of-pension-regulations","history":"/api/acts/superannuation-css-former-contributors-for-units-of-pension-regulations/history","analysis":"/api/acts/superannuation-css-former-contributors-for-units-of-pension-regulations/analysis","conflicts":"/api/acts/superannuation-css-former-contributors-for-units-of-pension-regulations/conflicts","importantCases":"/api/acts/superannuation-css-former-contributors-for-units-of-pension-regulations/important-cases","documents":"/api/acts/superannuation-css-former-contributors-for-units-of-pension-regulations/documents"}}