Disability Superannuation Benefit Modification Calculator

This calculator demonstrates how the tax you pay on your DFRDB or Military Superannuation pension may be affected if your pension is classed as a disability superannuation benefit.

Use this calculator if:

• You receive DFRDB or Military Superannuation Class A or B invalidity benefits AND
• Those invalidity benefits commenced on or after 20 September 2007 (i.e. CSC made its decision about your incapacity after that date – payments can be backdated before this date).

This calculator is unsuitable for those who changed from DFRDB to Military Super, or who have multiple or broken periods of service.

The calculations are general in nature and may not take into account all of your individual circumstances. The calculations should not be considered as financial, tax, or legal advice. DFWA is not a financial, legal, or taxation adviser. DFWA recommends seeking advice from the appropriate professional when considering these issues.

Summary of your particulars

Date of birth:
Date of enlistment:
Date of medical discharge:
Non-service days:
Service Days:
Compulsory Retirement Age:
Last Retirement Day:
Days to Retirement:

Current Pension Particulars

Tax Free Component:
Taxable Taxed Element:
Taxable Untaxed Element:
Current Benefit (before Tax):
Medicare Exemption:
Tax Payable:
After Tax Pension:

Disability Superannuation Benefit Modification

The Income Tax Assessment Act 1997 (Cth) section 307.145 - Modification for disability benefits provides for a modification to the tax-free component of invalidity benefits that are classed as both superannuation lump sums and disability superannuation benefits.

DFRDB and MSBS invalidity benefits that commenced payments on or after 20 September 2007 are classed as superannuation lump sums.

Modified Pension Particulars

Modified Tax Free Component:
Modified Taxable Taxed Element:
Modified Taxable Untaxed Element:
Tax Payable:
After Tax Pension:

Show tax calculations

How your tax withholding was worked out

For the purposes of calculating tax withheld, the current and modified pensions have been treated as lump sum payments. Tax withheld was calculated using the method set out in the PAYG Withholding Notice (Modified Schedule 12) provided to Commonwealth Superannuation Corporation by the Australian Taxation Office on 10 June 2021.

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