10CCommutation of pension on death

### 10C Commutation of pension on death > [*\[Section 10C Inserted by No. 91 of 1999, s. 27, Applied:15 Dec 1999\]*](/view/html/inforce/1999-12-15/act-1999-091#GS27@EN) > > > (1)  [*\[Section 10C Subsection (1) amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004\]*](/view/html/inforce/2004-01-01/act-2003-045#JS1@Ja36@GC5@Hpb@EN) [*\[Section 10C Subsection (1) amended by No. 103 of 2000, Sched. 1, Applied:13 Dec 2000\]*](/view/html/inforce/2000-12-13/act-2000-103#JS1@Ja12@GC3@EN) If a person in receipt of a pension under [section 5](#GS5@EN) dies, his spouse may elect, by notice in writing to the Minister, to commute her residual pension payable under [section 6](#GS6@EN) to a lump sum payment in accordance with the following table: > > > > | Date of pensioner's death | Maximum percentage of residual pension to be commuted | > > | between 1 July 1999 and 30 June 2000 | 20% | > > | between 1 July 2000 and 30 June 2001 | 40% | > > | between 1 July 2001 and 30 June 2002 | 60% | > > | between 1 July 2002 and 30 June 2003 | 80% | > > | from 1 July 2003 onwards | 100% | > > > (2)  [*\[Section 10C Subsection (2) amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004\]*](/view/html/inforce/2004-01-01/act-2003-045#JS1@Ja36@GC6@EN) On receipt of a notice under [subsection (1)](#GS10C@Gs1@EN) , the Minister must commute the amount requested by the spouse to a lump sum payment and pay it to her after deducting any tax payable. > > > (3)  The lump sum conversion factors are to be determined by the Minister, on the advice of the Actuary, and are to be specified in a notice published in the *Gazette*. > > > (4)  A notice under [subsection (3)](#GS10C@Gs3@EN) is not a statutory rule for the purposes of the [Rules Publication Act 1953](/view/html/inforce/2026-04-12/act-1953-050) . > > > (5)  This section does not apply in a case where the death of a person in receipt of a pension under [section 5](#GS5@EN) occurs 10 years or more after the commencement of that pension.