Schedule 1AAA—Approved organisations (subregulation 1.04(2)) Item Professional Organisation Manner of Association 1. CPA Australia Limited Member 2. The Institute of Chartered Accountants in Australia Member 3. Institute of Public Accountants Member or Fellow 4. Association of Taxation and Management Accountants Member or Fellow 5. National Tax and Accountants Association Ltd Fellow 6. SMSF Professionals’ Association of Australia Limited SMSF Specialist Auditor
Victoria Schemes established by or operated under: Attorney General and Solicitor General Act 1972 Constitution Act 1975 County Court Act 1958 Emergency Services Superannuation Act 1986 Magistrates’ Court Act 1989 Ombudsman Act 1973 Parliamentary Salaries and Superannuation Act 1968 Police Regulation Act 1958 Public Prosecutions Act 1994 State Employees Retirement Benefits Act 1979 State Superannuation Act 1988 Supreme Court Act 1986 Transport Superannuation Act 1988 Queensland Governors’ Pension Scheme Judges Pension Scheme South Australia Schemes established by or operated under: Electricity Corporations Act 1994 Governors’ Pensions Act 1976 Judges’ Pensions Act 1971 Parliamentary Superannuation Act 1974 Police Superannuation Act 1990 Southern State Superannuation Act 2009 Superannuation Act 1988 Other schemes Super SA Select
Indexation rate of at least 2% but less than 3% Reversion Age next birthday of recipient on commencement day of pension 20 or less 21 to 25 26 to 30 31 to 35 36 to 40 41 to 45 46 to 50 51 to 55 56 to 60 61 to 65 66 to 70 71 to 75 76 to 80 81 or more Below 50% 12 12 12 12 11 11 10 10 9 9 8 7 7 7 50%75% 12 12 12 12 12 11 11 10 10 9 8 8 7 7 Above 75% 12 12 12 12 12 12 11 11 10 9 9 8 7 7 Indexation rate of at least 1% but less than 2% Reversion Age next birthday of recipient on commencement day of pension 20 or less 21 to 25 26 to 30 31 to 35 36 to 40 41 to 45 46 to 50 51 to 55 56 to 60 61 to 65 66 to 70 71 to 75 76 to 80 81 or more Below 50% 11 11 11 11 10 10 10 10 9 8 7 7 7 6 50%75% 11 11 11 11 11 10 10 10 9 8 8 7 7 6 Above 75% 11 11 11 11 11 10 10 10 9 9 8 7 7 6 Indexation rate less that 1% Reversion Age next birthday of recipient on commencement day of pension 20 or less 21 to 25 26 to 30 31 to 35 36 to 40 41 to 45 46 to 50 51 to 55 56 to 60 61 to 65 66 to 70 71 to 75 76 to 80 81 or more Below 50% 10 10 10 10 9 9 9 8 8 8 7 7 6 6 50%75% 10 10 10 10 10 9 9 9 8 8 7 7 6 6 Above 75% 10 10 10 10 10 10 9 9 9 8 8 7 7 6
13 58 24.69 14 57 24.55 15 56 24.41 16 55 24.26 17 54 24.11 18 53 23.96 19 52 23.80 20 51 23.63 21 50 23.46 22 49 23.28 23 48 23.09 24 47 22.90 25 46 22.70 26 45 22.50 27 44 22.28 28 43 22.06 29 42 21.83 30 41 21.60 31 40 21.36 32 39 21.10 33 38 20.84 34 37 20.57 35 36 20.29 36 35 20.00 37 34 19.70 38 33 19.39 39 32 19.07 40 31 18.74 41 30 18.39 42 29 18.04 43 28 17.67 44 27 17.29 45 26 16.89 46 25 16.48 47 24 16.06 48 23 15.62 49 22 15.17 50 21 14.70 51 20 14.21 52 19 13.71 53 18 13.19 54 17 12.65 55 16 12.09 56 15 11.52 57 14 10.92 58 13 10.30 59 12 9.66 60 11 9.00 61 10 8.32 62 9 7.61 63 8 6.87 64 7 6.11 65 6 5.33 66 5 4.52 67 4 3.67 68 3 2.80 69 2 1.90 70 1 or less 1.00
2004 No. 148 25 June 2004 Sch 1: 1 July 2004 Sch 2: 1 Sept 2004 Remainder: 20 Sept 2004 — 2004 No. 152 25 June 2004 25 June 2004 — 2004 No. 153 25 June 2004 Sch 1: 25 June 2004 Remainder: 1 July 2004 — 2004 No. 154 25 June 2004 1 July 2004 — 2004 No. 155 25 June 2004 25 June 2004 — 2004 No. 249 12 Aug 2004 20 Sept 2004 — 2004 No. 349 8 Dec 2004 1 July 2004 — 2004 No. 404 23 Dec 2004 Sch 1: 1 Oct 2003 Remainder: 20 Sept 2004 — 2005 No. 34 14 Mar 2005 (F2005L00635) 1 July 2005 — 2005 No. 56 4 Apr 2005 (F2005L00729) 1 July 2005 — 2005 No. 142 16 June 2005 (F2005L01457) 1 July 2005 — 2005 No. 143 17 June 2005 (F2005L01452) 18 June 2005 — 2005 No. 218 7 Oct 2005 (F2005L02918) Sch 1 [items 33–38]: 8 Oct 2005 — 2005 No. 261 14 Nov 2005 (F2005L03446) 15 Nov 2005 — 2005 No. 332 20 Dec 2005 (F2005L03987) Sch 1: 21 Dec 2005 Remainder: 1 July 2006 — 2005 No. 333 20 Dec 2005 (F2005L04028) Sch 1: 21 Dec 2005 Remainder: 1 Jan 2006 — 2005 No. 334 20 Dec 2005 (F2005L04025) Sch 1: 21 Dec 2005 Remainder: 1 Jan 2006 — 2005 No. 335 20 Dec 2005 (F2005L04047) 21 Dec 2005 (r 2) r 4
79, 2015 1 June 2015 (F2015L00773) Sch 1 (items 8–11, 14–18): 2 June 2015 (s 2 items 4, 6) Sch 1 (items 12, 13): 17 Dec 2013 (s 2 item 5) — 91, 2015 18 Jun 2015 (F2015L00840) Sch 1 (items 34–45): 1 July 2015 (s 2(1) item 2) Sch 1 (items 40–45) 110, 2015 29 Jun 2015 (F2015L00968) Sch 1 (item 3): 1 July 2015 (s 2(1) item 1) — Act Number and year Assent Commencement Application, saving and transitional provisions Taxation Laws Amendment Act (No. 2) 1995 169, 1995 16 Dec 1995 Sch 7: 16 Dec 1995 Sch. 7 (item 3) Tax Laws Amendment (2012 Measures No. 6) Act) 2013 84, 2013 28 June 2013 Sch 8 (items 8–16): 1 July 2007 (s 2(1) item 3) —