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Police Pay Australia
Super strategy · Senior officers

Division 293 for police
who crosses $250,000, and what it costs

Division 293 is the extra super tax that catches senior officers, and sometimes Senior Sergeants in a big overtime year. Here's where every force's pay scale meets the threshold, how defined benefit members are treated differently, and how the bill is paid.

Updated 10 October 2026 14 min read Sources checked 10 October 2026 Independent, not advice

The short answer

Division 293 is an extra 15% tax on concessional super contributions when your income plus those contributions is over $250,000. For police, it mostly reaches superintendents and above: at 12% employer super the line is crossed at a salary of about $223,214. Overtime, back pay and fringe benefits can push other senior officers over in a single year.

Division 293 threshold

$250,000

income plus concessional contributions

Extra tax

15%

so contributions are taxed at 30%

Crossover at 12% super

$223,214

salary, calculated by us

Crossover at 18% (QLD)

$211,864

salary, calculated by us

Contents +
  1. 1What Division 293 is
  2. 2How the ATO works it out
  3. 3Which ranks reach the line
  4. 4Overtime and one-off years
  5. 5Salary sacrifice above the line
  6. 6Defined benefit members
  7. 7The deferred debt account
  8. 8Commissioners and protected funds
  9. 9Paying the bill
  10. 10Is super still worth it?
  11. 11If you're close to the line
  12. 12FAQs
  13. 13Sources

What is Division 293 tax, in plain terms?

An extra 15% on your concessional super contributions once income plus contributions passes $250,000.

Concessional contributions, which are your employer's super, your salary sacrifice and any personal contributions you claim a deduction for, are normally taxed at 15% when they reach your fund. Division 293 takes that to 30% for people on very high incomes. It's named after the part of the tax law that creates it.

Threshold

$250,000

income plus concessional contributions

Rate

15%

on top of the fund's 15%

Taxed on

The smaller amount

excess over the line, or your contributions

The tax is 15% of whichever is smaller: the amount by which you're over $250,000, or your concessional contributions. So if you're $5,000 over, you pay $750, even if your employer put $30,000 into super. The ATO's own example uses exactly those numbers.

Two things make it matter for police. Employer super is generous in some forces, 18% in Queensland and 15.4% in the AFP, and that super counts towards the threshold. And police income is lumpy: overtime, back pay from a late pay deal and allowances can lift a single year well above your salary.

How does the ATO work out whether you're over?

You don't apply for Division 293 or report it. The ATO matches your tax return with the contributions your fund reports, then sends an "Additional tax on concessional contributions (Division 293) notice" to your myGov inbox if you're liable. If you have more than one fund, a late report can lead to an amended assessment.

The three parts of the Division 293 calculation

Division 293 income

What's included
Taxable income, plus reportable fringe benefits, net financial investment loss, net rental property loss and a few rarer items (the same base as the Medicare levy surcharge, without reportable super contributions)
Police examples
Salary, overtime, shift allowances, back pay, capital gains, an electric car on a novated lease

Division 293 super contributions

What's included
Concessional contributions, ignoring any amount over the concessional cap
Police examples
Employer super, salary sacrifice, deductible personal contributions; for defined benefit members, the fund's defined benefit contribution figure

Taxable contributions

What's included
The smaller of the contributions and the amount over $250,000
Police examples
What the 15% is charged on

From the ATO's Division 293 page (last updated 24 August 2026). Excess concessional contributions are left out of the contributions figure because they're already taxed at your marginal rate.

  1. 1

    Add up your Division 293 income

    Income

    Start from taxable income on your return, then add reportable fringe benefits and any net investment or rental losses.

  2. 2

    Add your concessional contributions

    Contributions

    Up to the $32,500 cap for 2026-27, or more if you used carry-forward. Carried-forward amounts all count for Division 293.

  3. 3

    Compare the total with $250,000

    Test

    If it's below, there's nothing to pay. If it's above, take the smaller of the excess and your contributions.

  4. 4

    Multiply by 15%

    Tax

    That's the Division 293 tax. You pay it yourself, release it from super, or (for defined benefit interests) it's deferred.

The ATO can't disregard contributions for Division 293

For the concessional cap, the ATO has a discretion to disregard or move contributions to another year in special circumstances. It has no such discretion for Division 293. Even if excess contributions are reallocated, they keep concessional treatment and go back into the Division 293 calculation.

Which police ranks reach $250,000?

On salary and employer super alone, it's mostly superintendents and above.

This table adds employer super to salary at senior pay points in each force's current pay table, then applies the Division 293 test. It's calculated by us and assumes no other income: no overtime, no investment income and no fringe benefits. Real bills will often be higher.

Division 293 at senior police pay points, 2026-27, calculated by us

NSW

Pay point
Inspector Level 7
Salary
$215,291
Employer rate
12%
Test total
$241,126
Over the line
$8,874 below
Division 293 tax
$0

NSW

Pay point
Superintendent Level 1
Salary
$229,446
Employer rate
12%
Test total
$256,980
Over the line
$6,980
Division 293 tax
$1,047

NSW

Pay point
Superintendent Level 5
Salary
$247,608
Employer rate
12%
Test total
$277,321
Over the line
$27,321
Division 293 tax
$4,098

NSW

Pay point
Superintendent Level 8
Salary
$261,813
Employer rate
12%
Test total
$293,231
Over the line
$43,231
Division 293 tax
$4,713

QLD

Pay point
Inspector 7 (Chief Inspector)
Salary
$195,991
Employer rate
18%
Test total
$231,269
Over the line
$18,731 below
Division 293 tax
$0

QLD

Pay point
Superintendent 5
Salary
$213,721
Employer rate
18%
Test total
$252,191
Over the line
$2,191
Division 293 tax
$329

QLD

Pay point
Chief Superintendent 3
Salary
$226,442
Employer rate
18%
Test total
$267,202
Over the line
$17,202
Division 293 tax
$2,580

WA

Pay point
Superintendent Increment III
Salary
$207,787
Employer rate
12%
Test total
$232,721
Over the line
$17,279 below
Division 293 tax
$0

WA

Pay point
Commander Increment III
Salary
$230,124
Employer rate
12%
Test total
$257,739
Over the line
$7,739
Division 293 tax
$1,161

SA

Pay point
Commander
Salary
$226,534
Employer rate
12% (SG minimum)
Test total
$253,718
Over the line
$3,718
Division 293 tax
$558

TAS

Pay point
Commander Level 1
Salary
$188,217
Employer rate
12%
Test total
$210,803
Over the line
$39,197 below
Division 293 tax
$0

NT

Pay point
Superintendent 4
Salary
$215,052 calc
Employer rate
12% (SG minimum)
Test total
$240,858
Over the line
$9,142 below
Division 293 tax
$0

AFP

Pay point
Executive Level minimum
Salary
$175,089
Employer rate
15.4%
Test total
$202,053
Over the line
$47,947 below
Division 293 tax
$0

AFP

Pay point
Executive Level 5
Salary
$203,063
Employer rate
15.4%
Test total
$234,335
Over the line
$15,665 below
Division 293 tax
$0

AFP

Pay point
Executive Level maximum
Salary
$231,035
Employer rate
15.4%
Test total
$266,614
Over the line
$16,614
Division 293 tax
$2,492

Calculated by us: salary plus employer super at the CALC rate (12% SG minimum where a police-specific rate isn't confirmed), contributions capped at $32,500 for the contributions side. 'calc' salaries are our calculation from the agreement rule (NT estimated points); Queensland salaries are QPS's official CPI Uplift Adjustment rates. Victoria is omitted because ESSS members have fund-calculated contributions, not a percentage.

NSW is the clearest case. Superintendent Level 1 on $229,446 is already $6,980 over once 12% super is added, and Level 8 pays about $4,713 a year. Inspectors sit below the line: Level 7 has about $8,874 of headroom, which a modest amount of other income can use up.

Queensland's 18% rate pulls the line down to a salary of about $211,864. A Chief Superintendent 3 receives about $40,760 of employer super, which is $8,260 over the $32,500 cap before any salary sacrifice. The excess is taxed at their marginal rate as income, so it moves into the income side of the test.

In Victoria, a Commander at Point 4 earns $245,187, only $4,813 short of $250,000 before any super is counted. ESSS reports a defined benefit contribution for Division 293, so most Commanders are likely to be over. Tasmania's Commander Level 1, on $188,217, is about $39,197 below the line.

Free tool

Check where your own numbers land

Enter your force, salary and any salary sacrifice. The super calculator shows employer contributions, flags the concessional cap and helps you see how close you are to the Division 293 line.

Open the super calculator →

Commissioners, deputy and assistant commissioners in most forces are on executive contracts that aren't in the award tables we use, so they aren't shown. They are well above the threshold; see the commissioners section below for the exemption that may apply.

Can overtime or back pay push a sergeant over?

Yes, though it takes a lot. Overtime is ordinary taxable income, so it counts in full. It generally doesn't attract employer super, so it lifts only the income side. This table shows how much overtime a top-of-scale Senior Sergeant would need, on top of salary and employer super, to reach $250,000.

Overtime needed to reach the Division 293 line, calculated by us

NSW

Pay point
Senior Sergeant Level 3 (incl. 11.5% loading)
Salary paid
$165,804
Employer super
$17,844
Extra income to reach the line
$66,352
Overtime hourly rate
$112.57 (time and a half)
Overtime hours a year
589 hours

QLD

Pay point
Senior Sergeant 4.7
Salary paid
$150,175
Employer super
$27,032
Extra income to reach the line
$72,794
Overtime hourly rate
$151.58 (double time (operational NCOs))
Overtime hours a year
480 hours

WA

Pay point
Senior Sergeant Increment IV
Salary paid
$151,652
Employer super
$18,198
Extra income to reach the line
$80,150
Overtime hourly rate
$109.02 (time and a half)
Overtime hours a year
735 hours

Calculated by us from current pay tables. Employer super on base salary at the CALC rate. Hourly rates use each force's overtime basis: NSW base salary (excluding the loading) ÷ 52.14 ÷ 38; Queensland base ÷ 52.14 ÷ 38; WA annual × 12/313 ÷ 80 (agreement cl 10.13). NSW overtime is time and a half for the first 2 hours then double time, so the NSW hours are an upper estimate.

For a NSW Senior Sergeant that's roughly 11 hours of overtime every week of the year. Few people sustain that, but in an operation-heavy year combined with an investment property sale, it isn't impossible. See the police overtime calculator for your own rate.

Back pay and one-off years

The ATO specifically warns that back pay for current or earlier years, eligible termination payments and capital gains can push you over for a single year. Back pay is counted in the year you receive it, even when it relates to earlier years. That matters when a pay deal is settled late and paid as a lump sum.

Worked example: a NSW Inspector receives $12,000 of back pay

An Inspector Level 7 on $215,291 with 12% employer super has a test total of $241,126, under the line. Add a hypothetical $12,000 back-pay lump sum and the total becomes $253,126: $3,126 over. Division 293 tax for that year is about $469, calculated by us. Next year, without the lump sum, it drops back to nil.

Our guide to back pay and tax for police covers how lump sums are withheld and the offset that can apply to back pay from earlier years. The offset reduces income tax, but it doesn't take the back pay out of your Division 293 income.

Does salary sacrifice help or hurt above the line?

It can't get you under the line. Salary sacrifice takes a dollar out of taxable income and puts it into concessional contributions, and both count, so your test total stays the same. What changes is how much of your contributions are caught, which only matters when you're only slightly over.

Salary sacrifice moves money from one side of the Division 293 test to the other. The total doesn't move.

Here's a NSW Superintendent Level 5 on $247,608. Employer super of about $29,713 leaves $2,787 of cap room. Suppose they sacrifice $2,500 to fill most of it.

Salary sacrifice above the Division 293 line: NSW Superintendent Level 5

Taxable salary

Without sacrifice
$247,608
Sacrificing $2,500
$245,108

Concessional contributions

Without sacrifice
$29,713
Sacrificing $2,500
$32,213

Division 293 test total

Without sacrifice
$277,321
Sacrificing $2,500
$277,321

Division 293 tax

Without sacrifice
$4,098
Sacrificing $2,500
$4,098

Take-home pay falls by

Sacrificing $2,500
$1,325

Added to super after the fund's 15%

Sacrificing $2,500
$2,125

Extra Division 293 tax

Sacrificing $2,500
$0

Net gain from sacrificing

Sacrificing $2,500
$800

Calculated by us with 2026-27 resident rates including the 2% Medicare levy (src/lib/tax.ts). The officer's marginal rate after sacrificing is 47%. No other income assumed.

The Division 293 bill hasn't moved, because the tax is charged on the smaller of the excess over $250,000 and your contributions. This officer's excess, $27,321, was already smaller than their contributions, so the extra $2,500 lands in super at the normal 15%. Each sacrificed dollar costs 53 cents of take-home pay and adds 85 cents to super.

That only holds while your excess stays below your contributions. Once you're further over the line than your total contributions, every extra concessional dollar is caught: it costs 53 cents and adds about 70 cents after both 15% charges. Either way it's still a saving. Our salary sacrifice guide shows the cap room at every rank.

Defined benefit members: how is Division 293 worked out?

Your fund reports a contribution you never see, and the tax is deferred rather than paid.

If you're in a defined benefit scheme, no percentage of salary lands in an account in your name. For Division 293, your fund reports a defined benefit contribution, which the ATO says is based on the yearly increase in the benefit you're expected to receive when you leave. It's not the same as the notional taxed contribution used for the concessional cap.

That difference matters. In a scheme where the benefit is a multiple of final or final average salary, a promotion or a big pay rise lifts the value of all your past service, not just the current year. So the yearly increase, and the Division 293 contribution built on it, can jump in exactly the year your income does. Your fund's annual statement or a direct request is the only reliable way to see the figure.

Police defined benefit schemes where Division 293 is deferred

NSW

Defined benefit schemes still held by police
Police Superannuation Scheme (PSS), SASS
Open to new police?
No
Our guide
NSW police super

Victoria

Defined benefit schemes still held by police
ESSS Defined Benefit Fund
Open to new police?
Yes, for police and PSOs
Our guide
Victoria Police super

Queensland

Defined benefit schemes still held by police
QSuper Police defined benefit account
Open to new police?
No
Our guide
Queensland police super

WA

Defined benefit schemes still held by police
Gold State Super
Open to new police?
No
Our guide
WA police super

SA

Defined benefit schemes still held by police
Police Superannuation Scheme (pension)
Open to new police?
No
Our guide
SA police super

Tasmania

Defined benefit schemes still held by police
RBF Contributory Scheme
Open to new police?
No (closed 1999)
Our guide
Tasmania police super

NT

Defined benefit schemes still held by police
CSS, NTGPASS
Open to new police?
No
Our guide
NT police super

AFP

Defined benefit schemes still held by police
CSS, PSS
Open to new police?
No
Our guide
AFP super

Scheme names as covered in our force super guides. Ask your fund for its Division 293 defined benefit contribution figure for the year; only the fund can calculate it.

Victoria is where this bites today, because ESSS is still the scheme for serving operational police. A Commander already earns close to the threshold before the defined benefit contribution is added. Elsewhere it affects long-serving senior officers who joined before their scheme closed. Our guide to defined benefit vs accumulation explains the two models.

How does the deferred debt account work?

Because you can't get at a defined benefit until you leave, the ATO still assesses Division 293 tax but defers payment. It opens a separate debt account for each defined benefit interest with tax attributed to it, and sends you a statement whenever the balance changes. If you hold several defined benefit accounts, the tax is apportioned between them.

  1. 1

    Assessment each year

    Yearly

    Your notice shows the deferred amount and anything due now (for example, tax on contributions to an accumulation fund you also hold).

  2. 2

    Interest each 30 June

    Interest

    Deferred debts not paid by 30 June attract end-of-year interest. You can pay voluntarily at any time to stop it building.

  3. 3

    Your fund tells the ATO when a benefit becomes payable

    Leaving

    Within 14 days of a request to pay a benefit, or of it becoming payable, the fund lodges an end benefit notice.

  4. 4

    The ATO issues a discharge notice

    21 days

    The amount is the debt account balance or the fund's end benefit cap, whichever is lower. Payment is due 21 days after your benefit was paid.

You can pay the discharge amount with your own money or use the release authority that comes with the notice, which can only be presented to the fund holding that defined benefit account. Some payments aren't end benefits and don't trigger the debt: successor fund rollovers, severe financial hardship and compassionate release payments, and family law splits.

Watch for a benefit paid before the debt account is set up

If a benefit is paid from your defined benefit fund before the ATO has created the debt account, the deferral is revoked and the tax becomes due straight away. That can happen when someone retires or is medically retired soon after a high-income year. See police medical retirement if that may apply to you.

Are commissioners and assistant commissioners exempt?

Partly, and only in state forces. The ATO's list of state higher-level office holders includes a commissioner, deputy commissioner or assistant commissioner of a state police force, or an officer of equivalent rank. If you fall into that category at any time in a year, you're treated as one for the whole year.

Division 293 and state higher-level office holders

Who qualifies?

Answer from the ATO's rules
Commissioner, deputy commissioner, assistant commissioner or equivalent rank of a police force of a state

Which contributions are excluded?

Answer from the ATO's rules
Contributions to a constitutionally protected fund (CPF), other than salary packaged contributions

Do they still count towards the $250,000?

Answer from the ATO's rules
Yes. They're excluded when working out the taxable contributions, but included when testing the threshold

Does it cover the AFP?

Answer from the ATO's rules
No. The AFP is a Commonwealth force, not a police force of a state

From the ATO's Division 293 page, read October 2026. Whether your scheme is a CPF is a question for your fund; the SA Police Superannuation Scheme describes itself as constitutionally protected.

CPFs are untaxed state government schemes. If your senior executive super is in an ordinary taxed accumulation fund instead, the exemption doesn't help. Ask your fund in writing whether it's a constitutionally protected fund before you rely on this.

How do you pay: from your pocket or from super?

For accumulation money, you choose. You can pay the ATO directly, or elect to release the amount from super. The election is made online through ATO online services (Super, then Manage, then Division 293 election), or by your tax agent, within 60 days of the assessment.

Paying from super

  • ✓Your take-home pay and savings aren't touched
  • ✓The fund pays the ATO directly under a release authority
  • ✓Anything over the Division 293 amount goes to other tax debts, then back to you
  • ✓Reasonable if you'd otherwise pay from a credit card or loan

Things to know first

  • ✕The election can't be withdrawn or reversed
  • ✕The 60 days doesn't extend the due date on your notice
  • ✕It reduces your super balance and the earnings on it
  • ✕Most defined benefit funds can't release money; another fund may

If you'd rather keep your super intact and have the cash, paying directly avoids losing future earnings on the released amount. Either way, pay by the due date on the notice to avoid interest. If you think the figures are wrong, the usual cause is an error in your return or the fund's report; correct those first, then lodge an objection if needed.

Is super still worth it above the line?

For most people, yes. Above $250,000 your taxable income is almost always over $190,000, so each extra dollar of salary is taxed at 45% plus 2% Medicare. Contributions taxed at 30% still beat that by 17 cents a dollar. The exception is contributions over the concessional cap, which lose the concession entirely.

What a concessional dollar saves, either side of the line

Below the line

Tax on the contribution
15%
Tax if taken as salary
47% (if taxable income is over $190,000)
Saving per $100
$32

Above the line

Tax on the contribution
15% + 15% Division 293 = 30%
Tax if taken as salary
47%
Saving per $100
$17

Above the line, and over the concessional cap

Tax on the contribution
Excess taxed at your marginal rate (less a 15% offset)
Tax if taken as salary
47%
Saving per $100
None on the excess

Calculated by us from 2026-27 resident rates including the 2% Medicare levy. Excess concessional contributions are included in assessable income and taxed at marginal rates with a 15% tax offset.

The real decision for senior officers is usually about the cap, not Division 293. In Queensland and the AFP, employer super at senior ranks can fill the $32,500 cap on its own, leaving no room to sacrifice. AFP Executive Level 5 has employer super of about $31,272, and the top of the range about $35,579, which is over the cap.

What should you do if you're close to the line?

Before 30 June, check

  • ✓ Your year-to-date taxable income including overtime and any back pay, from your latest payslip
  • ✓ Your employer super for the year so far, from your fund or payslip
  • ✓ Whether you've used carry-forward concessional cap, which all counts for Division 293
  • ✓ Any reportable fringe benefits, such as an electric car on a novated lease
  • ✓ Investment or rental losses, which are added back into Division 293 income
  • ✓ If you're in a defined benefit scheme, your fund's estimate of this year's defined benefit contribution

An electric car on a novated lease is a common surprise: the car is exempt from fringe benefits tax, but its grossed-up value is still reported and added to your Division 293 income. Negative gearing losses are added back too, so they don't bring you under the line.

None of this is financial or tax advice. A registered tax agent or licensed financial adviser can look at your full position, and your fund can confirm the contribution figures it will report. For more on how the super schemes in your state work, see police superannuation in Australia, and for pay by rank see NSW police salary or your own force's salary guide.

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  • ✓Senior-rank tables updated after each pay rise
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Frequently asked questions

What is Division 293 tax?

It's an extra 15% tax on concessional super contributions for people whose income plus those contributions is over $250,000 in a year. It brings the tax on those contributions from 15% to 30%. The ATO works it out after you lodge your return and your fund reports your contributions, then sends a separate notice of assessment.

Do police officers pay Division 293 tax?

Only the highest-paid do on salary alone. On our calculation from current pay tables, NSW Superintendents from Level 1 ($229,446), Queensland Superintendent 5 and above, WA and SA Commanders and AFP members near the top of the Executive Level range cross the line. Overtime, back pay and investment income can take others over.

At what salary does Division 293 start?

It depends on your employer super rate, because contributions count towards the $250,000. At 12% the crossover is a salary of about $223,214. In Queensland, where police receive 18%, it's about $211,864. For AFP members on 15.4%, it's about $216,638 of ordinary time earnings.

Does overtime count towards the Division 293 threshold?

Yes. Division 293 income starts with your taxable income, which includes overtime, allowances, shift penalties, back pay and capital gains. It also adds reportable fringe benefits, such as an electric car on a novated lease, and net investment and rental losses. A big overtime year can push a Senior Sergeant towards the line.

Can salary sacrifice reduce Division 293 tax?

No. Salary sacrifice moves dollars from taxable income into concessional contributions, and both sides count towards the threshold, so the total doesn't change. If you're already over, extra sacrificed dollars are taxed at 15% or 30% in super, depending on how far over you are, instead of 47% as salary, so it usually still saves tax.

How does Division 293 work for defined benefit members?

Your fund reports a defined benefit contribution worked out from the yearly increase in the benefit you're expected to receive. The ATO still assesses the tax, but defers it into a debt account for each defined benefit interest. Interest is added each 30 June on unpaid amounts, and the debt is paid when you take a benefit from that interest.

Can I pay Division 293 tax from my super?

Usually, yes, for accumulation money. You elect online through ATO online services within 60 days of the assessment, and the ATO sends your fund a release authority. The election can't be reversed, and the tax is still due by the date on your notice. Most defined benefit funds can't release money, so check first.

Are police commissioners exempt from Division 293?

Partly. The ATO lists a commissioner, deputy commissioner or assistant commissioner of a state police force, or an equivalent rank, as a state higher-level office holder. Contributions they receive in a constitutionally protected fund are generally excluded from the tax, though they still count towards the threshold. Salary packaged contributions aren't excluded. The AFP isn't a state force.

Evidence

Sources and how we checked them

Every figure on this page comes from the sources below, read on 10 October 2026. Pay rates and rules change when new agreements are made, so check the source for the date you're reading this. Where we couldn't confirm something from an official source, the page says so instead of guessing. Spotted an error? Read our corrections policy.

  1. ATO: Division 293 tax on concessional contributions by high-income earners — Division 293 income components, defined benefit deferral, debt accounts, release elections, state higher-level office holders (last updated 24 August 2026)
  2. ATO: Division 293 tax (key super rates and thresholds) — $250,000 threshold
  3. ATO: Contributions caps — $32,500 concessional cap from 1 July 2026
  4. ATO: Super contributions to defined benefit and constitutionally protected funds — notional taxed contributions for the cap
  5. ATO: Tax rates for Australian residents — 2026-27 rates used in worked examples
  6. Crown Employees (Police Officers - 2024) Award, NSW Industrial Gazette Vol 397, 9 May 2025, pp 1238-1334 — NSW salaries (Tables 1b and 4b); overtime cl 8 basis
  7. Queensland Police Service Certified Agreement 2025 (QIRC CB/2025/116) — Queensland pay structure and overtime
  8. Queensland Police Service: CPI Uplift Adjustment (CUA) FAQ and visual aids, Tranche 3 (official pay and allowance schedules) — Queensland salaries: official CPI-uplifted pay rates
  9. Western Australia Police Force Industrial Agreement 2024 (WAIRC, WES338) — WA salaries; hourly rate cl 10.13
  10. Australian Federal Police Enterprise Agreement 2024-2027 (FWC AE526995, [2024] FWCA 4231) — AFP Executive Level salaries; 15.4% employer super s17(5)
  11. Victoria Police (Police Officers, PSOs, Police Reservists and Police Recruits) Enterprise Agreement 2025, [2025] FWCA 1135, AE528554 — Victoria Police Commander salary
  12. SA Police Superannuation Scheme booklet (2020) — describes the scheme as constitutionally protected

Related guides

Salary sacrifice for police → Cap room at every rank and what a sacrifice costs your take-home pay. Back pay and tax → How pay-deal back pay is withheld and taxed, and the one-off year problem. Salary packaging and novated leases → Why an electric car lease can add to your Division 293 income. Defined benefit vs accumulation → How the two scheme types work, side by side.

Retiring and super

More in this series

Super strategy Salary sacrifice into super for police How much of the $32,500 cap your employer already uses at your rank, the tax saved, carry-forward and defined benefit rules. Medical retirement Police medical retirement in Australia How medical retirement works in all 8 forces: the legal process, workers comp, disability pensions, TPD and income protection, tax, disputes and support. Medical retirement NSW Police medical retirement The Commissioner's process, EPSS top-ups for up to 10 years, the end of the TPD lump sum in 2024, and PSS hurt-on-duty pensions. Medical retirement Victoria Police medical retirement Section 67 ill-health retirement, the ESSS disability pension up to 70% of salary with worked examples, WorkCover make-up pay and the 55-59 fund. Medical retirement QLD Police medical retirement Section 8.3 of the PSAA, QSuper TPD and 87.75% income protection, the Police account disability pension, tax and disputes. Medical retirement WA Police medical retirement The Part IIC medical board process, the 2021 compensation scheme lump sum, current indexed caps, WAIRC appeals and support. Medical retirement SA Police medical retirement How SAPOL officers leave on medical grounds: the Police Act and Regulations, Super SA insurance, the closed pension scheme, Return to Work SA, disputes and support. Medical retirement Tasmania Police medical retirement Retiring from Tasmania Police on health grounds: Police Service Act ss 28-29, super and insurance, workers compensation, disputes and support. Medical retirement NT Police medical retirement Invalidity retirement under s 91 of the Police Administration Act, CSS and NTGPASS benefits, TPD in your own fund, Return to Work, disputes and support.
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General information, not advice. This guide explains published rules and rates. It doesn't consider your personal circumstances and isn't financial, legal, tax or credit advice. Confirm anything you rely on with your force, your police association, the ATO or a licensed professional.