{"id":"F2008B00403","name":"Superannuation (CSS) (Surcharge Deduction Amount - Conversion Factors) Determination No. 1","slug":"superannuation-css-surcharge-deduction-amount-conversion-factors-determination-no-1","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":73372,"registerId":"commonwealth-F2008B00403-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (CSS) (Surcharge Deduction Amount - Conversion Factors) Determination No. 1","content":"COMMONWEALTH OF AUSTRALIA\n\nSUPERANNUATION ACT 1976\n\nDETERMINATION\n\nThe CSS Board, pursuant to subsections 154AB(1) and (2) of the Superannuation Act 1976 and for the purposes of subsections 80D(1), (2) and 136(2) of that Act, DETERMINES as follows:\n\nCitation\n\n1. This determination may be cited as the \"Superannuation (CSS) (Surcharge Deduction Amount - Conversion Factors) Determination No. 1\".\n\nCommencement\n\n2. This determination shall take effect from and including 15 May 1998.\n\nPurpose\n\n3. The purpose of this determination is to determine, in accordance with advice from the Australian Government Actuary, conversion factors to be used when calculating pension reductions in order to discharge surcharge deduction amounts.\n\nInterpretation\n\n4.(1) In this determination, \"Act\" means the Superannuation Act 1976.\n\n(2) Words and expressions defined in the Act have the same meaning in this determination.\n\nSchedule\n\n\\[Conversion factors to be used when calculating amounts to be deducted from indexed pensions and deferred benefits payable as indexed pensions\\]\n\n5. The conversion factors for the purposes of subsection 154AB(1) of the Act are set out in Table 1 in the Schedule to this determination.\n\n\\[Conversion factors to be used when calculating amounts to be deducted from non-indexed pensions and deferred benefits payable as non-indexed pensions\\]\n\n6. The conversion factors for the purposes of subsection 154AB(2) of the Act are set out in Table 2 in the Schedule to this determination.\n\n\\[Superannuation (CSS) (Surcharge Deduction Amount - Conversion Factors)\n\nDetermination No. 1 (continued)\\]\n\nR. L. Brown\n\n.......................................................\n\nR.L. Brown\n\n(Chairperson)\n\nPeter Reynolds G. Kelly\n\n....................................................... ......................................................\n\nP. Reynolds G.J. Kelly\n\n(Member) (Member)\n\nWinsome Hall John Flitcroft\n\n....................................................... ......................................................\n\nW. Hall J.A. Flitcroft\n\n(Member) (Member)\n\nJoy Palmer\n\n....................................................... ......................................................\n\nA.J. McKenzie J. Palmer\n\n(Member) (Member)\n\nThe Common Seal of the CSS Board was hereunto affixed by authority of the Board\n\nDated this Fourth day of June 1998\n\nSCHEDULE\n\nTABLE 1\n\nCONVERSION FACTORS REQUIRED UNDER\n\nSUBSECTION 154AB(1) OF THE ACT\n\n| Age in completed years at date of commencementof pension | Conversionfactor |\n| -------------------------------------------------------- | ---------------- |\n| 15 | 23.8 |\n| 16 | 23.8 |\n| 17 | 23.8 |\n| 18 | 23.7 |\n| 19 | 23.6 |\n| 20 | 23.6 |\n| 21 | 23.5 |\n| 22 | 23.4 |\n| 23 | 23.3 |\n| 24 | 23.3 |\n| 25 | 23.2 |\n| 26 | 23.1 |\n| 27 | 23.0 |\n| 28 | 22.9 |\n| 29 | 22.8 |\n| 30 | 22.7 |\n| 31 | 22.6 |\n| 32 | 22.4 |\n| 33 | 22.3 |\n| 34 | 22.2 |\n| 35 | 22.1 |\n| 36 | 21.9 |\n| 37 | 21.8 |\n| 38 | 21.6 |\n| 39 | 21.5 |\n| 40 | 21.3 |\n| 41 | 21.1 |\n| 42 | 21.0 |\n| 43 | 20.8 |\n| 44 | 20.6 |\n| 45 | 20.4 |\n\nSCHEDULE (cont.)\n\nTABLE 1 (cont.)\n\nCONVERSION FACTORS REQUIRED UNDER\n\nSUBSECTION 154AB(1) OF THE ACT\n\n| Age in completedyears at date of commencementof pension | Conversionfactor |\n| ------------------------------------------------------- | ---------------- |\n| 46 | 20.2 |\n| 47 | 20.0 |\n| 48 | 19.7 |\n| 49 | 19.5 |\n| 50 | 19.3 |\n| 51 | 19.0 |\n| 52 | 18.8 |\n| 53 | 18.5 |\n| 54 | 18.2 |\n| 55 | 17.9 |\n| 56 | 17.7 |\n| 57 | 17.3 |\n| 58 | 17.0 |\n| 59 | 16.7 |\n| 60 | 16.4 |\n| 61 | 16.0 |\n| 62 | 15.7 |\n| 63 | 15.3 |\n| 64 | 15.0 |\n| 65 | 14.6 |\n| 66 | 14.2 |\n| 67 | 13.8 |\n| 68 | 13.4 |\n| 69 | 13.0 |\n| 70 | 12.6 |\n\nSCHEDULE (cont.)\n\nTABLE 2\n\nCONVERSION FACTORS REQUIRED UNDER\n\nSUBSECTION 154AB(2) OF THE ACT\n\n| Age in completed years at date of commencementof pension | Conversionfactor |\n| -------------------------------------------------------- | ---------------- |\n| 15 | 14.6 |\n| 16 | 14.6 |\n| 17 | 14.6 |\n| 18 | 14.5 |\n| 19 | 14.5 |\n| 20 | 14.5 |\n| 21 | 14.5 |\n| 22 | 14.5 |\n| 23 | 14.5 |\n| 24 | 14.5 |\n| 25 | 14.5 |\n| 26 | 14.4 |\n| 27 | 14.4 |\n| 28 | 14.4 |\n| 29 | 14.4 |\n| 30 | 14.4 |\n| 31 | 14.3 |\n| 32 | 14.3 |\n| 33 | 14.3 |\n| 34 | 14.3 |\n| 35 | 14.2 |\n| 36 | 14.2 |\n| 37 | 14.1 |\n| 38 | 14.1 |\n| 39 | 14.1 |\n| 40 | 14.0 |\n| 41 | 14.0 |\n| 42 | 13.9 |\n| 43 | 13.8 |\n| 44 | 13.8 |\n| 45 | 13.7 |\n\nSCHEDULE (cont.)\n\nTABLE 2 (cont.)\n\nCONVERSION FACTORS REQUIRED UNDER\n\nSUBSECTION 154AB(2) OF THE ACT\n\n| Age in completedyears at date of commencementof pension | Conversionfactor |\n| ------------------------------------------------------- | ---------------- |\n| 46 | 13.6 |\n| 47 | 13.6 |\n| 48 | 13.5 |\n| 49 | 13.4 |\n| 50 | 13.3 |\n| 51 | 13.2 |\n| 52 | 13.1 |\n| 53 | 13.0 |\n| 54 | 12.9 |\n| 55 | 12.7 |\n| 56 | 12.6 |\n| 57 | 12.5 |\n| 58 | 12.3 |\n| 59 | 12.2 |\n| 60 | 12.0 |\n| 61 | 11.8 |\n| 62 | 11.6 |\n| 63 | 11.5 |\n| 64 | 11.3 |\n| 65 | 11.0 |\n| 66 | 10.8 |\n| 67 | 10.6 |\n| 68 | 10.4 |\n| 69 | 10.1 |\n| 70 | 9.9 |","sortOrder":0}],"analysis":{"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 remains tightly focused on its original purpose: providing actuarial conversion factors for surcharge deduction calculations. It has not expanded beyond this technical, mathematical function."},"complexity_factors":["Only 4 substantive sections plus a Schedule with two data tables","Minimal defined terms (only 'Act' is explicitly defined; others inherited by reference)","No nested conditional logic or exceptions","Straightforward purpose and mechanical application — look up age, find factor, apply formula","Cross-references limited to specific subsections of the parent Superannuation Act 1976","No discretionary powers or administrative decision-making frameworks"],"plain_english_summary":"This 1998 CSS Board determination supplies the actuarial conversion factors used to turn a member’s surcharge deduction amount into ongoing pension reductions. It applies to retired Commonwealth public servants in the CSS who have surcharge liabilities recoverable via reduced pensions, with separate factor tables for indexed and non‑indexed pensions by age. It standardises fair, consistent recovery calculations."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This determination does not change the statutory scope of who is covered by the Superannuation Act. It implements provisions of the Act (ss.154AB(1)–(2)) by prescribing numerical conversion factors for calculating pension reductions to discharge surcharge deduction amounts; it therefore adjusts implementation detail rather than expanding or narrowing coverage."},"complexity_factors":["Technical actuarial input required (conversion factors derived from Australian Government Actuary advice under para.3)","Two separate schedules for indexed and non‑indexed pensions (Tables 1 and 2) introducing parallel calculation paths (paras.5–6)","Age‑specific granularity (conversion factors vary for each completed year of age from 15–70)","Statutory cross‑references to multiple subsections of the Superannuation Act 1976 (ss.154AB(1)–(2), 80D(1),(2), 136(2))","Administrative calculation burden on the Board/administration to apply correct factor by pension type and commencement age","Limited methodological detail in the text — reliance on external actuarial advice for justification and accuracy"],"plain_english_summary":"This determination (effective 15 May 1998) instructs the CSS Board to use specific age‑based conversion factors, on advice from the Australian Government Actuary, to calculate reductions to indexed and non‑indexed CSS pensions to discharge surcharge deduction amounts under the Superannuation Act 1976 (ss.154AB(1)–(2), 80D, 136(2)).\n\nIt directly affects CSS pension recipients: the listed factors convert a surcharge debt into an ongoing reduction in pension payments, and the Board implements those reductions."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-css-surcharge-deduction-amount-conversion-factors-determination-no-1","history":"/api/acts/superannuation-css-surcharge-deduction-amount-conversion-factors-determination-no-1/history","analysis":"/api/acts/superannuation-css-surcharge-deduction-amount-conversion-factors-determination-no-1/analysis","conflicts":"/api/acts/superannuation-css-surcharge-deduction-amount-conversion-factors-determination-no-1/conflicts","importantCases":"/api/acts/superannuation-css-surcharge-deduction-amount-conversion-factors-determination-no-1/important-cases","documents":"/api/acts/superannuation-css-surcharge-deduction-amount-conversion-factors-determination-no-1/documents"}}