Superannuation (Sustaining the Superannuation Contribution Concession—CSS Pension Reduction Conversion Factors) Determination 2015 (Cth)

Superannuation (Sustaining the Superannuation Contribution Concession—CSS Pension Reduction Conversion Factors) Determination 2015 I, Bronwyn McNaughton, Acting Chief Executive Officer, Commonwealth Superannuation Corporation (CSC), delegate of CSC, make the following determination.

Dated 4 June 2015

Bronwyn McNaughton Acting Chief Executive Officer

Contents 1 Name 2 Commencement 3 Authority 4 Definitions 5 Meaning of person's pension reduction age 6 Conversion factors

1 Name This is the Superannuation (Sustaining the Superannuation Contribution Concession—CSS Pension Reduction Conversion Factors) Determination 2015.

2 Commencement (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.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument The day after this instrument is registered.

Note: This table relates only to the provisions of this instrument as originally made.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. (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.

3 Authority This instrument is made under subsection 146RE(4) of the Superannuation Act 1976.

4 Definitions In this instrument: Act means the Superannuation Act 1976. person's pension reduction age: see section 5.

5 Meaning of person's pension reduction age (1) For the purposes of this instrument, a person's pension reduction age is worked out in accordance with this section. (2) If the pension to be reduced has started to be paid, the person's pension reduction age is as follows: (a) if it is the person's birthday on the pension reduction day—the age of the person on that day; (b) otherwise—the age of the person at the person's last birthday before the pension reduction day. Note: Pension reduction day has the meaning given by subsection 146RE(3) of the Act. (3) If the pension to be reduced has not started to be paid, the person's pension reduction age is as follows: (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; (b) otherwise—the age of the person at the person's last birthday before the day the pension becomes payable to the person.