Part 1
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Commonwealth legislation
These regulations supply the precise numerical tables and interpolation rules used to convert a judge’s age, sex, service and retirement timing into the factors that determine judges’ pension amounts, certain tax adjustments and superannuation splitting in family‑law cases. They don’t change eligibility but tell administrators how to compute outcomes, affecting serving/retired judges, ex‑spouses, payroll/tax and family‑law assessors and the Commonwealth’s pension costs. The result is predictable but sensitive to exact timing, disability classification and correct table use.
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Direct links to the current provisions in Judges' Pensions Regulations 1998.
These Regulations are the Judges’ Pensions Regulations 1998.
In these Regulations:
Act means the Judges’ Pensions Act 1968.
(1) For subsection 6C(4) of the Act, the age factor is worked out using the following formula: Start formula start fraction a start subscript y end subscript times open bracket 365 minus d close bracket plus a start subscript y plus 1 end subscript times d over 365 end fraction end formula where:
ay is the factor mentioned in Schedule 1A that applies to the Judge’s gender and age on retirement.
ay+1 is the factor mentioned in Schedule 1A that applies to the Judge’s gender and age, as if the Judge were 1 year older on retirement.
d is the number of days starting at the start of the day after the Judge’s last birthday and ending at the end of the day he or she retires.
Note: d is equal to zero if the Judge retires on his or her birthday.
(2) In this regulation:
age is taken to be the Judge’s age at his or her last birthday before or on retirement.
(1) For the purposes of subsection 17AN(4) of the Act, the age factor for a Judge whose age is specified in an item of the following table is: (a) unless paragraph (b) applies—the factor set out in column 2 of the item; or (b) if the Judge’s retirement is due to permanent disability or infirmity—the factor set out in column 3 of the item.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="4" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Age factor for calculation of benefits after payment of release authority lump sum for Division</span><span> </span><span>293 tax purposes</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 1</span></p><p class="TableHeading"><span>Judge’s age</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 2</span></p><p class="TableHeading"><span>Retirement not due to permanent disability or infirmity</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 3</span></p><p class="TableHeading"><span>Retirement due to permanent disability or infirmity</span></p></td></tr></thead><tbody><tr><td style="width:9.16%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:18.06%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>55</span></p></td><td style="width:38.2%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Not applicable</span></p></td><td style="width:34.58%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>23.585</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>56</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Not applicable</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>23.162</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>57</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Not applicable</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>22.730</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>58</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Not applicable</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>22.290</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>59</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Not applicable</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21.841</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>60</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>22.525</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21.385</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>61</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>22.056</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20.921</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>62</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21.576</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20.450</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>63</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21.086</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>19.971</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>64</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20.584</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>19.486</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>65</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20.072</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>18.994</span></p></td></tr></tbody></table>
(2) In this regulation:
age is taken to be the Judge’s age at his or her last birthday before or on retirement.
Note: Division 293 tax is not payable by a Justice of the High Court or a justice or judge of a court created by the Parliament (see Subdivision 293‑F of the Income Tax Assessment Act 1997).
(1) For subsection 19(2) of the Act, the notional surchargeable contributions factor that applies to a male Judge for a financial year is the percentage set out in Schedule 1 that is worked out according to: (a) the Judge’s period of service as a Judge, in whole years, at the end of the financial year; and (b) the Judge’s age, on the Judge’s latest birthday, at the end of the financial year. (2) For subsection 19(2) of the Act, the notional surchargeable contributions factor that applies to a female Judge for a financial year is the percentage set out in Schedule 2 that is worked out according to: (a) the Judge’s period of service as a Judge, in whole years, at the end of the financial year; and (b) the Judge’s age, on the Judge’s latest birthday, at the end of the financial year.
Note: These Regulations are subject to the application provision in item 21 of Schedule 5 to the Superannuation Legislation Amendment (Superannuation Contributions Tax) Act 1997.]
(1) For Parts VIIIB and VIIIC of the Family Law Act 1975, and regulations made under that Act, the following accrued benefit multiples are prescribed in relation to the entitlement of a Judge to a pension under the Judges’ Pensions Act 1968: (a) at separation—the number equal to the time, in days, of qualifying service as a Judge served when separation occurs; (b) at payment: (i) for a Judge to whom subsection 6(2) of the Act does not apply—the number equal to the time, in days, of service as a Judge served at the time when the Judge becomes, in regard to his or her service, entitled to a pension under the Act; and (ii) for a Judge to whom subsection 6(2) of the Act applies—the number equal to the minimum time, in days, of service that the Judge would have had to serve in order to become, in regard to his or her service, entitled to a pension under the Act if that subsection did not apply. (2) In this regulation:
qualifying service as a Judge means service counting towards qualifying the Judge for entitlement to pension under the Act.
Note: For application of the multiplier, see, in particular, sections 41 and 48 of the Family Law (Superannuation) Regulations 2025.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
These Regulations are the Judges’ Pensions Regulations 1998.
In these Regulations:
Act means the Judges’ Pensions Act 1968.
(1) For subsection 6C(4) of the Act, the age factor is worked out using the following formula: where:
ay is the factor mentioned in Schedule 1A that applies to the Judge’s gender and age on retirement.
ay+1 is the factor mentioned in Schedule 1A that applies to the Judge’s gender and age, as if the Judge were 1 year older on retirement.
d is the number of days starting at the start of the day after the Judge’s last birthday and ending at the end of the day he or she retires.
Note: d is equal to zero if the Judge retires on his or her birthday.
(2) In this regulation:
age is taken to be the Judge’s age at his or her last birthday before or on retirement.
(1) For the purposes of subsection 17AN(4) of the Act, the age factor for a Judge whose age is specified in an item of the following table is: (a) unless paragraph (b) applies—the factor set out in column 2 of the item; or (b) if the Judge’s retirement is due to permanent disability or infirmity—the factor set out in column 3 of the item.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="4" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Age factor for calculation of benefits after payment of release authority lump sum for Division</span><span> </span><span>293 tax purposes</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 1</span></p><p class="TableHeading"><span>Judge’s age</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 2</span></p><p class="TableHeading"><span>Retirement not due to permanent disability or infirmity</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 3</span></p><p class="TableHeading"><span>Retirement due to permanent disability or infirmity</span></p></td></tr></thead><tbody><tr><td style="width:9.16%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:18.06%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>55</span></p></td><td style="width:38.2%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Not applicable</span></p></td><td style="width:34.58%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>23.585</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>56</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Not applicable</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>23.162</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>57</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Not applicable</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>22.730</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>58</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Not applicable</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>22.290</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>59</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Not applicable</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21.841</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>60</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>22.525</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21.385</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>61</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>22.056</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20.921</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>62</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21.576</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20.450</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>63</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21.086</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>19.971</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>64</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20.584</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>19.486</span></p></td></tr><tr><td style="width:9.16%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:18.06%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>65</span></p></td><td style="width:38.2%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20.072</span></p></td><td style="width:34.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>18.994</span></p></td></tr></tbody></table>
(2) In this regulation:
age is taken to be the Judge’s age at his or her last birthday before or on retirement.
Note: Division 293 tax is not payable by a Justice of the High Court or a justice or judge of a court created by the Parliament (see Subdivision 293‑F of the Income Tax Assessment Act 1997).
(1) For subsection 19(2) of the Act, the notional surchargeable contributions factor that applies to a male Judge for a financial year is the percentage set out in Schedule 1 that is worked out according to: (a) the Judge’s period of service as a Judge, in whole years, at the end of the financial year; and (b) the Judge’s age, on the Judge’s latest birthday, at the end of the financial year. (2) For subsection 19(2) of the Act, the notional surchargeable contributions factor that applies to a female Judge for a financial year is the percentage set out in Schedule 2 that is worked out according to: (a) the Judge’s period of service as a Judge, in whole years, at the end of the financial year; and (b) the Judge’s age, on the Judge’s latest birthday, at the end of the financial year.
Note: These Regulations are subject to the application provision in item 21 of Schedule 5 to the Superannuation Legislation Amendment (Superannuation Contributions Tax) Act 1997.]
(1) For Parts VIIIB and VIIIC of the Family Law Act 1975, and regulations made under that Act, the following accrued benefit multiples are prescribed in relation to the entitlement of a Judge to a pension under the Judges’ Pensions Act 1968: (a) at separation—the number equal to the time, in days, of qualifying service as a Judge served when separation occurs; (b) at payment: (i) for a Judge to whom subsection 6(2) of the Act does not apply—the number equal to the time, in days, of service as a Judge served at the time when the Judge becomes, in regard to his or her service, entitled to a pension under the Act; and (ii) for a Judge to whom subsection 6(2) of the Act applies—the number equal to the minimum time, in days, of service that the Judge would have had to serve in order to become, in regard to his or her service, entitled to a pension under the Act if that subsection did not apply. (2) In this regulation:
qualifying service as a Judge means service counting towards qualifying the Judge for entitlement to pension under the Act.
Note: For application of the multiplier, see, in particular, sections 41 and 48 of the Family Law (Superannuation) Regulations 2025.
The following table sets out the factors to be used for the purposes of regulation 3A.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class=
This is an opening excerpt, not the complete document.