1Governor-General Superannuation Age Factors (Division 293 Tax Law) Determination 2019 (No. 1)

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Governor-General Superannuation Age Factors (Division 293 Tax Law) Determination 2019 (No. 1)1

Governor-General Act 1974

I, ROSEMARY THERESE HUXTABLE, Secretary of the Department of Finance, make this Determination under subsection 4BA(10) of the Governor-General Act 1974.

Dated 20 May 2019

ROSEMARY THERESE HUXTABLE

Secretary of the Department of Finance

1 Name of Determination

This Determination is the Governor-General Superannuation Age Factors (Division 293 Tax Law) Determination 2019 (No. 1).

2 Commencement

This Determination commences on the day after it is registered on the Federal Register of Legislation.

3 Age factors

For the purposes of section 4BA of the Governor-General Act 1974, the age factor for a person is specified in the Table in the Schedule to this Determination, based on:

(a) whether the person is male or female;

(b) the age of the person at their last birthday prior to the start of their pension.

Schedule Age factors

(section 3)