{"id":"F2025L00579","name":"Superannuation (PSS) Maximum Benefits (2025-2026) Determination 2025","slug":"superannuation-pss-maximum-benefits-2025-2026-determination-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106376,"registerId":"commonwealth-F2025L00579-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (PSS) Maximum Benefits (2025-2026) Determination 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nSuperannuation (PSS)\n\nMaximum Benefits (2025-2026)\n\nDetermination 2025\n\n \n\n \n\n![This object is just decorative and acts as a line break, there is no other content associated with this alternative text. ](image.001.png) \n\nI, ADAM NETTHEIM, Chief Customer Officer, and Delegate of Commonwealth Superannuation Corporation, pursuant to rules 5.6.5 and 5.7.7 of the PSS Rules, in the Schedule to the Deed in force under section 4 of the Superannuation Act 1990, DETERMINE as follows:\n\n \n\nDated   06 May 2025\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nA NETTHEIM\n\nDelegate of Commonwealth Superannuation Corporation\n\n![This object is just decorative and acts as a line break, there is no other content associated with this alternative text. ](image.002.png) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n1 Name of Determination\n\n \n\nThis Determination is the Superannuation (PSS) Maximum Benefits\n\n(2025-2026) Determination 2025.\n\n \n\n2 Commencement\n\n \n\n  This determination takes effect on 1 July 2025.     \n\n \n\n3 Maximum Benefits – Lump Sums\n\n \n\nFor rule 5.6.5 of the PSS Rules, the table in rule 5.6.1 has effect, for the financial year starting on 1 July 2025, as if the amounts specified in the following table were substituted for the amounts specified in that table:\n\n \n\n- Table – Maximum Benefits\n- Average Salary Maximum Benefit\n- Less than $93,000.00 $930,000.00\n- $93,000.00 and over 10 times average salary\n\n\n \n\n1.                     Maximum Benefits – AFP Lump Sums\n\n\n \n\nFor rule 5.7.7 of the PSS Rules, the table in rule 5.7.1 has effect, for the financial year starting on 1 July 2025, as if the amounts specified in the following table were substituted for the amounts specified in that table:\n\n \n\n- Table – AFP Preliminary Maximum Benefits – Lump Sums\n- Average Salary Preliminary Maximum Benefit\n- Less than $93,000.00 $930,000.00\n- $93,000.00 and over 10 times average salary\n\n\n1.                     Maximum Benefits – AFP Pensions\n\n\n \n\nFor rule 5.7.7 of the PSS Rules, the table in rule 5.7.2 has effect, for the financial year starting on 1 July 2025, as if the amounts specified in the following table were substituted for the amounts specified in that table:\n\n \n\n- Table – AFP Preliminary Maximum Benefits – Pensions\n- Final Average Salary PreliminaryMaximum Benefit\n- Less than $93,000.00 $1,302,000.00\n- $93,000.00 and over 14 times average salary\n\n\n \n\n \n","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":"This determination performs exactly the function it was designed for: annually updating the indexed dollar amounts for maximum benefit caps in the PSS scheme. It has not expanded beyond its original purpose of setting numerical thresholds."},"complexity_factors":["Very short document (under 2 pages)","Only 4 operative sections, with sections 3-5 containing simple substitution tables","No defined terms section — relies entirely on external definitions in the PSS Rules and Superannuation Act 1990","Minimal conditional logic: only two-tier threshold test ($93,000 cutoff)","No cross-references beyond citing the enabling rules (5.6.5, 5.7.7) and the tables being modified","Straightforward mathematical formulas (10× or 14× salary, or fixed dollar amounts)"],"plain_english_summary":"Updates the 2025–26 maximum benefit caps for the closed Public Sector Superannuation (PSS) scheme, setting ceilings on lump sums and (for AFP members) pension values so retirement payouts cannot exceed specified limits. It affects current and former PSS members (scheme closed to new entrants in 2005) and Australian Federal Police members.\n\nCaps: regular members—$930,000 if average salary < $93,000, or 10× salary if ≥ $93,000; AFP pensions—$1,302,000 or 14× salary respectively."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument substitutes numerical maximum-benefit amounts for the 2025–26 financial year. It does not alter which members or benefit types are covered nor change the underlying rules or calculation methods beyond the revised monetary caps (see rules 5.6.1, 5.7.1, 5.7.2 as affected by rules 5.6.5 and 5.7.7)."},"complexity_factors":["Purely numerical update of existing tables (low technical complexity)","Cross-references to PSS Rules (rules 5.6.5, 5.7.7; tables in rules 5.6.1, 5.7.1, 5.7.2) require reading definitions elsewhere","Different treatment by instrument and beneficiary category (PSS lump sums, AFP lump sums, AFP pensions)","Threshold at $93,000 creates a step change between fixed-amount caps and salary-multiple caps","Implementation tied to a single financial year (administrative timing consideration)"],"plain_english_summary":"This Determination, effective 1 July 2025, updates numeric caps on PSS and AFP superannuation payments under PSS Rules 5.6.5 and 5.7.7. Lump-sum caps: average salary under $93,000 = $930,000; $93,000 and over = 10× average salary. AFP pension caps: final average salary under $93,000 = $1,302,000; $93,000 and over = 14× final average salary. Made by a Commonwealth Superannuation Corporation delegate, it limits scheme payout entitlements and changes how member benefits are calculated."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-pss-maximum-benefits-2025-2026-determination-2025","history":"/api/acts/superannuation-pss-maximum-benefits-2025-2026-determination-2025/history","analysis":"/api/acts/superannuation-pss-maximum-benefits-2025-2026-determination-2025/analysis","conflicts":"/api/acts/superannuation-pss-maximum-benefits-2025-2026-determination-2025/conflicts","importantCases":"/api/acts/superannuation-pss-maximum-benefits-2025-2026-determination-2025/important-cases","documents":"/api/acts/superannuation-pss-maximum-benefits-2025-2026-determination-2025/documents"}}