{"id":"F2008B00239","name":"Superannuation (CSS) (Surcharge Commutation Amount - Conversion Factors) Determination No. 1","slug":"superannuation-css-surcharge-commutation-amount-conversion-factors-determination-no-1","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":73008,"registerId":"commonwealth-F2008B00239-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"TABLE 1: PENSION CONVERSION FACTORS FOR ","sectionType":"part","heading":"TABLE 1: PENSION CONVERSION FACTORS FOR INDEXED PENSIONS","content":"## TABLE 1: PENSION CONVERSION FACTORS FOR INDEXED PENSIONS\n\n| AGE ATLAST BIRTHDAY | CONVERSIONFACTOR |     | AGE ATLAST BIRTHDAY | CONVERSIONFACTOR |\n| ------------------- | ---------------- | --- | ------------------- | ---------------- |\n| 15                  | 24.1             |     | 43                  | 21.2             |\n| 16                  | 24.0             |     | 44                  | 21.0             |\n| 17                  | 24.0             |     | 45                  | 20.8             |\n| 18                  | 23.9             |     | 46                  | 20.6             |\n| 19                  | 23.8             |     | 47                  | 20.4             |\n| 20                  | 23.8             |     | 48                  | 20.2             |\n| 21                  | 23.7             |     | 49                  | 20.0             |\n| 22                  | 23.6             |     | 50                  | 19.7             |\n| 23                  | 23.6             |     | 51                  | 19.5             |\n| 24                  | 23.5             |     | 52                  | 19.3             |\n| 25                  | 23.4             |     | 53                  | 19.0             |\n| 26                  | 23.3             |     | 54                  | 18.8             |\n| 27                  | 23.2             |     | 55                  | 18.5             |\n| 28                  | 23.1             |     | 56                  | 18.2             |\n| 29                  | 23.0             |     | 57                  | 17.9             |\n| 30                  | 22.9             |     | 58                  | 17.7             |\n| 31                  | 22.8             |     | 59                  | 17.4             |\n| 32                  | 22.7             |     | 60                  | 17.0             |\n| 33                  | 22.6             |     | 61                  | 16.7             |\n| 34                  | 22.5             |     | 62                  | 16.4             |\n| 35                  | 22.4             |     | 63                  | 16.1             |\n| 36                  | 22.2             |     | 64                  | 15.7             |\n| 37                  | 22.1             |     | 65                  | 15.3             |\n| 38                  | 22.0             |     | 66                  | 15.0             |\n| 39                  | 21.8             |     | 67                  | 14.6             |\n| 40                  | 21.7             |     | 68                  | 14.2             |\n| 41                  | 21.5             |     | 69                  | 13.8             |\n| 42                  | 21.3             |     | 70                  | 13.4             |","sortOrder":0},{"sectionNumber":"SCHEDULE","sectionType":"part","heading":"SCHEDULE","content":"## SCHEDULE\n\nCONVERSION FACTORS REQUIRED UNDER\n\nSUBSECTION 146D(2) OF THE ACT\n\nTABLE 2: PENSION CONVERSION FACTORS FOR NON-INDEXED PENSIONS\n\n| AGE ATLAST BIRTHDAY | CONVERSIONFACTOR |     | AGE ATLAST BIRTHDAY | CONVERSIONFACTOR |\n| ------------------- | ---------------- | --- | ------------------- | ---------------- |\n| 15                  | 14.6             |     | 43                  | 14.0             |\n| 16                  | 14.6             |     | 44                  | 13.9             |\n| 17                  | 14.6             |     | 45                  | 13.8             |\n| 18                  | 14.6             |     | 46                  | 13.8             |\n| 19                  | 14.6             |     | 47                  | 13.7             |\n| 20                  | 14.6             |     | 48                  | 13.6             |\n| 21                  | 14.6             |     | 49                  | 13.6             |\n| 22                  | 14.6             |     | 50                  | 13.5             |\n| 23                  | 14.5             |     | 51                  | 13.4             |\n| 24                  | 14.5             |     | 52                  | 13.3             |\n| 25                  | 14.5             |     | 53                  | 13.2             |\n| 26                  | 14.5             |     | 54                  | 13.1             |\n| 27                  | 14.5             |     | 55                  | 13.0             |\n| 28                  | 14.5             |     | 56                  | 12.9             |\n| 29                  | 14.4             |     | 57                  | 12.7             |\n| 30                  | 14.4             |     | 58                  | 12.6             |\n| 31                  | 14.4             |     | 59                  | 12.5             |\n| 32                  | 14.4             |     | 60                  | 12.3             |\n| 33                  | 14.4             |     | 61                  | 12.2             |\n| 34                  | 14.3             |     | 62                  | 12.0             |\n| 35                  | 14.3             |     | 63                  | 11.9             |\n| 36                  | 14.3             |     | 64                  | 11.7             |\n| 37                  | 14.2             |     | 65                  | 11.5             |\n| 38                  | 14.2             |     | 66                  | 11.3             |\n| 39                  | 14.1             |     | 67                  | 11.1             |\n| 40                  | 14.1             |     | 68                  | 10.9             |\n| 41                  | 14.1             |     | 69                  | 10.7             |\n| 42                  | 14.0             |     | 70                  | 10.4             |","sortOrder":1}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument does not change who is covered or the statutory method; it only supplies the numeric conversion factors required under subsection 146D(2) of the Act for indexed and non-indexed pensions (ages 15–70). It parameterises existing law rather than expanding or narrowing legal coverage or powers."},"complexity_factors":["Two straightforward numeric tables (indexed and non-indexed pension conversion factors) covering ages 15–70 — low mathematical complexity.","Legal reliance on subsection 146D(2) of the Act: the Determination supplies parameters called for by statute, so correct legal application is required.","Operational risk limited to accurate age lookup and correct table choice (indexed vs non-indexed); administrative compliance burden is small but absolute (deterministic values).","No procedural rules, rounding conventions or update frequency included in the text — implementers must apply values as listed and resolve edge cases (e.g. ages outside range or non-integer ages) from the Act or policy guidance.","Minimal delegate discretion: numbers are fixed, not formulaic, reducing interpretive complexity but increasing the importance of using the correct table."],"plain_english_summary":"This Determination supplies the numeric conversion factors used to calculate surcharge commutation amounts for CSS pensions under subsection 146D(2) of the Act. It lists separate age-based factors for indexed and non‑indexed pensions for ages 15–70. It affects CSS members, their entitlements and the administrators who calculate commutation lump‑sum values. It matters because the tables directly determine how an ongoing pension is converted to a lump sum, changing payment amounts and administrative calculation outcomes."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the function described in its title: setting conversion factors for surcharge commutation amounts. It has not expanded beyond this specific technical purpose. The scope remains tightly constrained to providing actuarial factors for a single calculation method under the CSS."},"complexity_factors":["No defined terms section — terms like \"indexed pension\" and \"non-indexed pension\" are assumed knowledge","No conditional logic or exceptions — purely tabular data","Single operational purpose: providing conversion factors for a specific calculation in the Superannuation Act","No cross-references within the instrument itself (though it operates under subsection 146D(2) of the Superannuation Act 1976)","Highly repetitive structure — two nearly identical tables differing only in the numerical values","Formatting inconsistencies in the source text (repeated headings) suggest this is a scanned or poorly formatted version rather than complex drafting"],"plain_english_summary":"This determination provides age-based conversion factors used to convert Commonwealth Superannuation Scheme (CSS) pension entitlements into lump-sum commutation amounts. It supplies two sets of factors — one for indexed pensions and one for non‑indexed pensions — to value payouts consistently.\n\nIt affects current and former CSS members (notably those calculating a surcharge commutation amount) and matters because these factors directly determine how much cash a member receives instead of ongoing pension 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-surcharge-commutation-amount-conversion-factors-determination-no-1","history":"/api/acts/superannuation-css-surcharge-commutation-amount-conversion-factors-determination-no-1/history","analysis":"/api/acts/superannuation-css-surcharge-commutation-amount-conversion-factors-determination-no-1/analysis","conflicts":"/api/acts/superannuation-css-surcharge-commutation-amount-conversion-factors-determination-no-1/conflicts","importantCases":"/api/acts/superannuation-css-surcharge-commutation-amount-conversion-factors-determination-no-1/important-cases","documents":"/api/acts/superannuation-css-surcharge-commutation-amount-conversion-factors-determination-no-1/documents"}}