{"id":"F2015L00873","name":"Superannuation (Sustaining the Superannuation Contribution Concession—CSS Pension Reduction Conversion Factors) Determination 2015","slug":"superannuation-sustaining-the-superannuation-contribution-concession-css-pension-reduction-conversio","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":438306,"registerId":"F2015L00873-fast-fetch-1775954784850","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Superannuation (Sustaining the Superannuation Contribution Concession—CSS Pension Reduction Conversion Factors) Determination 2015","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\n![](image.001.jpeg)\n\n \n\nSuperannuation (Sustaining the Superannuation Contribution Concession—CSS Pension Reduction Conversion Factors) Determination 2015\n\nI, Bronwyn McNaughton, Acting Chief Executive Officer, Commonwealth Superannuation Corporation (CSC), delegate of CSC, make the following determination.\n\nDated 4 June 2015\n\nBronwyn McNaughton\n\nActing Chief Executive Officer\n\n \n\n \n\n \n\nContents\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Definitions\n\n5 Meaning of person’s pension reduction age\n\n6 Conversion factors\n\n \n\n1  Name\n\n  This is the Superannuation (Sustaining the Superannuation Contribution Concession—CSS Pension Reduction Conversion Factors) Determination 2015.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered.\n\n\nNote:  This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 146RE(4) of the Superannuation Act 1976.\n\n4  Definitions\n\n  In this instrument:\n\nAct means the Superannuation Act 1976.\n\nperson’s pension reduction age: see section 5.\n\n5  Meaning of person’s pension reduction age\n\n (1) For the purposes of this instrument, a person’s pension reduction age is worked out in accordance with this section.\n\n (2) If the pension to be reduced has started to be paid, the person’s pension reduction age is as follows:\n\n (a) if it is the person’s birthday on the pension reduction day—the age of the person on that day;\n\n (b) otherwise—the age of the person at the person’s last birthday before the pension reduction day.\n\nNote: Pension reduction day has the meaning given by subsection 146RE(3) of the Act.\n\n (3) If the pension to be reduced has not started to be paid, the person’s pension reduction age is as follows:\n\n (a) if it is the person’s birthday on the day the pension becomes payable to the person—the age of the person on that day;\n\n (b) otherwise—the age of the person at the person’s last birthday before the day the pension becomes payable to the person.\n\n6  Conversion factors\n\n  The conversion factor that is applicable to a person is the factor for the person’s pension reduction age, set out:\n\n (a) for a pension that may be increased (an indexed pension) under section 148 of the Act—in column 2 of the following table; or\n\n (b) for a pension that is not an indexed pension (a non‑indexed pension)—in column 3 of the following table.\n\n \n\n- Conversion factors for CSS\n- Item Column 1Person’s pension reduction age Column 2Factor for indexed pension Column 3Factor for non‑indexed pension\n- 1 15 26.7 16.7\n- 2 16 26.6 16.7\n- 3 17 26.5 16.7\n- 4 18 26.4 16.7\n- 5 19 26.3 16.6\n- 6 20 26.2 16.6\n- 7 21 26.1 16.6\n- 8 22 26.0 16.6\n- 9 23 25.9 16.6\n- 10 24 25.8 16.5\n- 11 25 25.7 16.5\n- 12 26 25.6 16.5\n- 13 27 25.5 16.5\n- 14 28 25.4 16.5\n- 15 29 25.3 16.4\n- 16 30 25.2 16.4\n- 17 31 25.1 16.4\n- 18 32 24.9 16.3\n- 19 33 24.8 16.3\n- 20 34 24.6 16.2\n- 21 35 24.5 16.2\n- 22 36 24.3 16.1\n- 23 37 24.1 16.1\n- 24 38 24.0 16.0\n- 25 39 23.8 16.0\n- 26 40 23.6 15.9\n- 27 41 23.4 15.9\n- 28 42 23.2 15.8\n- 29 43 23.0 15.7\n- 30 44 22.7 15.6\n- 31 45 22.5 15.5\n- 32 46 22.2 15.4\n- 33 47 22.0 15.3\n- 34 48 21.7 15.2\n- 35 49 21.4 15.1\n- 36 50 21.1 15.0\n- 37 51 20.8 14.9\n- 38 52 20.5 14.7\n- 39 53 20.2 14.6\n- 40 54 19.9 14.4\n- 41 55 19.5 14.3\n- 42 56 19.2 14.1\n- 43 57 18.9 13.9\n- 44 58 18.5 13.7\n- 45 59 18.1 13.6\n- 46 60 17.7 13.4\n- 47 61 17.3 13.1\n- 48 62 16.9 12.9\n- 49 63 16.5 12.7\n- 50 64 16.1 12.5\n- 51 65 15.7 12.2\n- 52 66 15.2 12.0\n- 53 67 14.8 11.7\n- 54 68 14.3 11.4\n- 55 69 13.9 11.1\n- 56 70 13.4 10.8\n\n\n \n","sortOrder":0}],"analysis":{"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"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument does not expand or narrow who is covered by the Act; it simply supplies the numerical conversion factors and a method for determining pension reduction age required to operate subsection 146RE(4) of the Superannuation Act 1976 (see sections 3, 5 and 6)."},"complexity_factors":["Simple, single-purpose instrument that only prescribes numeric conversion factors rather than procedural rules (see section 6, table).","Defines the method to calculate 'person’s pension reduction age' with two cases depending on whether the pension has started (section 5), which is a modest conditional wrinkle.","Distinguishes between indexed and non‑indexed pensions, requiring administrators to select the correct column from the table (section 6(a)–(b)).","Depends on external definitions in the Superannuation Act 1976 (notably 'pension reduction day' in subsection 146RE(3)), so correct application requires reference to the Act (section 3 authority; section 5 note).","Technical precision of a 56‑row age table (ages 15–70) increases chances of transcription or lookup error but does not add regulatory discretion."],"plain_english_summary":"**What it does:** This determination sets age‑specific numerical conversion factors used to calculate reductions to Commonwealth Superannuation Scheme (CSS) pensions under subsection 146RE(4) of the Superannuation Act 1976. It defines how to work out a person’s 'pension reduction age' and provides separate factors for indexed and non‑indexed pensions in a table covering ages 15–70.\n\nWho it affects: CSS pension recipients subject to a pension reduction. Administrators apply the table to convert a pension reduction age into the numeric factor used in the reduction calculation."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This Determination performs exactly the function its title suggests: providing CSS pension reduction conversion factors. It has not expanded beyond its original technical purpose of supplying actuarial conversion factors for pension calculations. The scope remains tightly focused on the specific mathematical inputs required by section 146RE of the Superannuation Act 1976."},"complexity_factors":["Short instrument with only 6 operative sections","Single defined term ('person's pension reduction age') with straightforward calculation rules","Primary content is a 56-row lookup table with three columns (age and two conversion factors)","Minimal cross-referencing — only references to the Superannuation Act 1976 for authority and one defined term","Simple conditional logic in section 5 (two scenarios: pension already being paid vs not yet being paid, each with two sub-scenarios based on birthday timing)","No nested exceptions or complex provisos","Self-contained — does not modify other legislation, only provides data table for use in calculations elsewhere"],"plain_english_summary":"This Determination sets the conversion factors used to calculate pension reductions for members of the Commonwealth Superannuation Scheme (CSS) when a large superannuation contribution triggers a concession-related offset. It provides age- and indexation-based factors applied in the formula that converts the contribution’s tax concession into a reduced pension amount.\n\nIt affects current and former Australian public servants in the CSS and ensures consistent, actuarially based reductions to reflect the value of contribution tax concessions."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-sustaining-the-superannuation-contribution-concession-css-pension-reduction-conversio","history":"/api/acts/superannuation-sustaining-the-superannuation-contribution-concession-css-pension-reduction-conversio/history","analysis":"/api/acts/superannuation-sustaining-the-superannuation-contribution-concession-css-pension-reduction-conversio/analysis","conflicts":"/api/acts/superannuation-sustaining-the-superannuation-contribution-concession-css-pension-reduction-conversio/conflicts","importantCases":"/api/acts/superannuation-sustaining-the-superannuation-contribution-concession-css-pension-reduction-conversio/important-cases","documents":"/api/acts/superannuation-sustaining-the-superannuation-contribution-concession-css-pension-reduction-conversio/documents"}}