This Determination is the Parliamentary Superannuation Age Factors (Division 293 Tax Law) Determination 2015 (No. 1).

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

3 Age factors

For the purposes of section 22SE of Parliamentary Contributory Superannuation Act 1948, the age factor for a person is determined under Tables A, B, C and D of the Schedule to this Determination, based on:

(a) whether the person is male or female;

(b) whether the benefit is a retirement pension or an invalidity pension; and

Schedule Age factors

(section 3)

Table A: Male Retirement Pension Age Factors

Table B: Female Retirement Pension Age Factors

Table C: Male Invalid Pension Age Factors

Table D: Female Invalid Pension Age Factors

Table A: Male Retirement Pension Age Factors

Age at last birthday prior to start of pension	Age Factor
20	33.7
21	33.5
22	33.3
23	33.2
24	33.0
25	32.8
26	32.6
27	32.4
28	32.2
29	32.0
30	31.8
31	31.5
32	31.3
33	31.1
34	30.8
35	30.6
36	30.3
37	30.1
38	29.8
39	29.5
40	29.3
41	29.0
42	28.7
43	28.4
44	28.1
45	27.7
46	27.4
47	27.1
48	26.7
49	26.4
50	26.0

Age at last birthday prior to start of pension	Age Factor
51	25.6
52	25.2
53	24.9
54	24.5
55	24.0
56	23.6
57	23.2
58	22.8
59	22.3
60	21.8
61	21.4
62	20.9
63	20.4
64	19.9
65	19.4
66	18.8
67	18.3
68	17.8
69	17.2
70	16.6
71	16.0
72	15.5
73	14.9
74	14.3
75	13.6
76	13.0
77	12.4
78	11.8
79	11.1
80	10.5

Age at last birthday prior to start of pension	Age Factor
20	33.6
21	33.4
22	33.2
23	33.0
24	32.8
25	32.6
26	32.4
27	32.2
28	32.0
29	31.7
30	31.5
31	31.3
32	31.0
33	30.8
34	30.5
35	30.3
36	30.0
37	29.7
38	29.4
39	29.1
40	28.8
41	28.5
42	28.2
43	27.9
44	27.6
45	27.2
46	26.9
47	26.5
48	26.2
49	25.8
50	25.4

Age at last birthday prior to start of pension	Age Factor
51	25.0
52	24.6
53	24.2
54	23.8
55	23.4
56	23.0
57	22.5
58	22.1
59	21.6
60	21.1
61	20.7
62	20.2
63	19.7
64	19.2
65	18.6
66	18.1
67	17.6
68	17.0
69	16.5
70	15.9
71	15.3
72	14.8
73	14.2
74	13.6
75	13.0
76	12.4
77	11.9
78	11.3
79	10.7
80	10.1

Age at last birthday prior to start of pension	Age Factor
20	33.4
21	33.2
22	33.0
23	32.9
24	32.7
25	32.5
26	32.3
27	32.1
28	31.9
29	31.7
30	31.4
31	31.2
32	31.0
33	30.7
34	30.5
35	30.2
36	30.0
37	29.7
38	29.4
39	29.1
40	28.8
41	28.5
42	28.2
43	27.9
44	27.6
45	27.3
46	26.9
47	26.6
48	26.2
49	25.8
50	25.5

Age at last birthday prior to start of pension	Age Factor
51	25.1
52	24.7
53	24.3
54	23.9
55	23.4
56	23.0
57	22.6
58	22.1
59	21.6
60	21.2
61	20.7
62	20.2
63	19.7
64	19.2
65	18.7
66	18.1
67	17.6
68	17.0
69	16.5
70	15.9
71	15.4
72	14.8
73	14.2
74	13.6
75	13.0
76	12.4
77	11.8
78	11.2
79	10.6
80	10.0

Age at last birthday prior to start of pension	Age Factor
20	32.8
21	32.6
22	32.4
23	32.2
24	32.0
25	31.8
26	31.5
27	31.3
28	31.0
29	30.8
30	30.5
31	30.3
32	30.0
33	29.7
34	29.4
35	29.1
36	28.8
37	28.5
38	28.2
39	27.9
40	27.6
41	27.2
42	26.9
43	26.5
44	26.1
45	25.8
46	25.4
47	25.0
48	24.6
49	24.2
50	23.7

Age at last birthday prior to start of pension	Age Factor
51	23.3
52	22.9
53	22.4
54	22.0
55	21.5
56	21.0
57	20.5
58	20.1
59	19.6
60	19.1
61	18.6
62	18.1
63	17.5
64	17.0
65	16.5
66	15.9
67	15.4
68	14.9
69	14.3
70	13.8
71	13.2
72	12.7
73	12.1
74	11.6
75	11.1
76	10.5
77	10.0
78	9.5
79	9.0
80	8.5