[
   {
    "id": "tax.resident", "panel": "G", "label": "Resident income tax rates",
    "fields": [{ "key": "taxFree", "label": "Tax-free threshold", "unit": "aud" }, { "key": "rate1", "label": "Rate above the tax-free threshold", "unit": "percent" }, { "key": "threshold2", "label": "Second threshold", "unit": "aud" }, { "key": "rate2", "label": "Rate above the second threshold", "unit": "percent" }, { "key": "threshold3", "label": "Third threshold", "unit": "aud" }, { "key": "rate3", "label": "Rate above the third threshold", "unit": "percent" }, { "key": "threshold4", "label": "Top threshold", "unit": "aud" }, { "key": "rate4", "label": "Top rate", "unit": "percent" }],
    "setBy": [{ "authority": "C2004A03348", "provision": "Sch 7 Pt I cl 1(b); tax-free threshold s3(1)" }],
    "changesBy": { "type": "act", "note": "Not indexed; each income year has its own table in Sch 7 Pt I cl 1" },
    "note": "Excludes the Medicare levy. Income up to the tax-free threshold is taxed at nil."
  },
  {
    "id": "med.levy", "panel": "G", "label": "Medicare levy",
    "fields": [{ "key": "rate", "label": "Levy rate", "unit": "percent" }, { "key": "phaseIn", "label": "Phase-in rate above the low-income threshold", "unit": "percent" }],
    "setBy": [{ "authority": "C2004A03351", "provision": "s6(1); phase-in s7(2)" }],
    "changesBy": { "type": "act" },
    "note": "The phase-in rate applies to the excess over the threshold, up to the phase-in limit. A family's levy phases out at 8% of family income over its threshold (s8(2))."
  },
  {
    "id": "med.low", "panel": "G", "label": "Medicare levy low-income thresholds",
    "fields": [{ "key": "individual", "label": "Individual", "unit": "aud" }, { "key": "individualLimit", "label": "Individual, phase-in limit", "unit": "aud" }, { "key": "sapto", "label": "SAPTO-eligible individual", "unit": "aud" }, { "key": "saptoLimit", "label": "SAPTO-eligible individual, phase-in limit", "unit": "aud" }, { "key": "family", "label": "Family", "unit": "aud" }, { "key": "perChild", "label": "Added per dependent child or student", "unit": "aud" }, { "key": "saptoFamily", "label": "SAPTO-eligible family", "unit": "aud" }],
    "setBy": [{ "authority": "C2004A03351", "provision": "s3(1), s8(5)–(7)" }],
    "changesBy": { "type": "act", "note": "Reset most years by an amending Act, often enacted after the income year it applies to has begun" }
  },
  {
    "id": "tax.lito", "panel": "G", "label": "Low income tax offset",
    "fields": [{ "key": "maximum", "label": "Maximum offset", "unit": "aud" }, { "key": "fullTo", "label": "Full offset up to", "unit": "aud" }, { "key": "rate1", "label": "Withdrawn above that, per $1", "unit": "percent" }, { "key": "step", "label": "Second step from", "unit": "aud" }, { "key": "rate2", "label": "Withdrawn above the second step, per $1", "unit": "percent" }, { "key": "cutOut", "label": "Cuts out at taxable income above", "unit": "aud" }],
    "setBy": [{ "authority": "C2004A05138", "provision": "s61-115(1); s61-110" }],
    "changesBy": { "type": "act", "note": "Not indexed" }
  },
  {
    "id": "tax.div293", "panel": "G", "label": "Division 293 tax",
    "fields": [{ "key": "threshold", "label": "Income and low tax contributions above", "unit": "aud" }, { "key": "rate", "label": "Extra tax on concessional contributions", "unit": "percent" }],
    "setBy": [{ "authority": "C2004A05138", "provision": "s293-20(1)" }, { "authority": "C2013A00087", "provision": "s5" }],
    "changesBy": { "type": "act", "note": "Not indexed" },
    "note": "Taxable contributions are the lesser of the low tax contributions and the amount over the threshold."
  },
  {
    "id": "tax.benefit", "panel": "G", "label": "Super benefits under preservation age",
    "fields": [{ "key": "lumpSum", "label": "Lump sum, maximum rate", "unit": "percent" }, { "key": "incomeStream", "label": "Income stream", "unit": "text" }],
    "setBy": [{ "authority": "C2004A05138", "provision": "s301-35(2); s301-40" }],
    "changesBy": { "type": "act" },
    "note": "Taxed element; excludes the Medicare levy. The concessions from preservation age to 59 (ss301-20, 301-25) apply to no one from 1 July 2024, when preservation age reached 60 for everyone under 60. From 60 these benefits are tax free."
  },
 {
    "id": "ap.mbr", "panel": "A", "label": "Maximum basic rate",
    "fields": [{ "key": "single", "label": "Single", "unit": "aud_fortnight" }, { "key": "coupleEach", "label": "Couple, each", "unit": "aud_fortnight" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1064, point 1064-B1, Table B" }],
    "changesBy": { "type": "indexed", "index": "Higher of CPI and PBLCI, then MTAWE benchmark", "schedule": ["03-20", "09-20"], "provision": "SSA s1191 item 1; ss1195–1197" }
  },
  {
    "id": "ap.ps", "panel": "A", "label": "Pension Supplement",
    "fields": [{ "key": "single", "label": "Single", "unit": "aud_fortnight" }, { "key": "coupleEach", "label": "Couple, each", "unit": "aud_fortnight" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1064 Module BA; s20A" }],
    "changesBy": { "type": "indexed", "index": "CPI", "schedule": ["03-20", "09-20"], "provision": "SSA s1191 items 1A–1C" }
  },
  {
    "id": "ap.ps.overseas", "panel": "A", "label": "Pension Supplement while overseas",
    "fields": [{ "key": "rule", "label": "Rule", "unit": "text" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "points 1064-BA1, 1064-BA2" }],
    "changesBy": { "type": "act" }
  },
  {
    "id": "ap.es", "panel": "A", "label": "Energy Supplement",
    "fields": [{ "key": "single", "label": "Single", "unit": "aud_year" }, { "key": "coupleEach", "label": "Couple, each", "unit": "aud_year" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "point 1064-C3" }],
    "changesBy": { "type": "act", "note": "Not indexed" }
  },
  {
    "id": "ap.age", "panel": "A", "label": "Age Pension age",
    "fields": [{ "key": "age", "label": "Age", "unit": "age" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "s23(5A)–(5D)" }],
    "changesBy": { "type": "act" },
    "note": "Age 67 applies to people born on or after 1 January 1957."
  },
  {
    "id": "it.free", "panel": "B", "label": "Ordinary income free area",
    "fields": [{ "key": "single", "label": "Single", "unit": "aud_fortnight" }, { "key": "coupleCombined", "label": "Couple, combined", "unit": "aud_fortnight" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1064 Module E" }],
    "changesBy": { "type": "indexed", "index": "CPI (March quarter)", "rounding": "$52 a year", "schedule": ["07-01"], "provision": "SSA s1191 item 14" }
  },
  {
    "id": "it.taper", "panel": "B", "label": "Income test taper",
    "fields": [{ "key": "single", "label": "Single", "unit": "cents_per_dollar" }, { "key": "coupleEach", "label": "Couple, each, on combined income", "unit": "cents_per_dollar" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1064 Module E" }],
    "changesBy": { "type": "act" }
  },
  {
    "id": "it.wb", "panel": "B", "label": "Work Bonus amount",
    "fields": [{ "key": "amount", "label": "Amount", "unit": "aud_fortnight" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1073AA(4C)(a)" }],
    "changesBy": { "type": "act", "note": "Not indexed" }
  },
  {
    "id": "it.wb.bank", "panel": "B", "label": "Work Bonus income bank cap",
    "fields": [{ "key": "cap", "label": "Cap", "unit": "aud" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1073AB(2)" }],
    "changesBy": { "type": "act", "note": "Not indexed" }
  },
  {
    "id": "at.limits", "panel": "C", "label": "Full-pension asset limits",
    "fields": [
      { "key": "singleHomeowner", "label": "Single, homeowner", "unit": "aud" },
      { "key": "singleNonHomeowner", "label": "Single, non-homeowner", "unit": "aud" },
      { "key": "coupleHomeowner", "label": "Couple combined, homeowner", "unit": "aud" },
      { "key": "coupleNonHomeowner", "label": "Couple combined, non-homeowner", "unit": "aud" }
    ],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1064 Module G" }],
    "changesBy": { "type": "indexed", "index": "CPI (December quarter)", "rounding": "$250", "schedule": ["07-01"], "provision": "SSA s1191 items 18–20" }
  },
  {
    "id": "at.taper", "panel": "C", "label": "Assets test taper",
    "fields": [{ "key": "perThousandFortnight", "label": "Reduction per $1,000 of excess", "unit": "aud_fortnight" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "point 1064-G4, Table G-2; point 1064-G7" }],
    "changesBy": { "type": "act" },
    "note": "Stated in the Act as $19.50 a year per $250 of excess; any part of the excess that is not a multiple of $250 is disregarded."
  },
  {
    "id": "dm.threshold", "panel": "D", "label": "Deeming threshold",
    "fields": [
      { "key": "single", "label": "Single", "unit": "aud" },
      { "key": "pensionerCouple", "label": "Pensioner couple, combined", "unit": "aud" },
      { "key": "nonPensionerCoupleEach", "label": "Non-pensioner couple, each", "unit": "aud" }
    ],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1081" }],
    "changesBy": { "type": "indexed", "index": "CPI (March quarter)", "rounding": "$200", "schedule": ["07-01"], "provision": "SSA s1191 items 35–36" }
  },
  {
    "id": "dm.rates", "panel": "D", "label": "Deeming rates",
    "fields": [{ "key": "lower", "label": "Below threshold", "unit": "percent" }, { "key": "upper", "label": "Above threshold", "unit": "percent" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1082" }],
    "changesBy": { "type": "instrument", "note": "Determined by the Minister; currently stepping up on Australian Government Actuary advice" }
  },
  {
    "id": "lis.income", "panel": "E", "label": "Lifetime income stream: assessable income",
    "fields": [{ "key": "share", "label": "Share of payments assessed", "unit": "percent" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1099DAB" }],
    "changesBy": { "type": "act" },
    "note": "Streams purchased on or after 1 July 2019."
  },
  {
    "id": "lis.assets", "panel": "E", "label": "Lifetime income stream: assessable assets",
    "fields": [{ "key": "beforeThreshold", "label": "Before threshold day", "unit": "percent" }, { "key": "afterThreshold", "label": "After threshold day", "unit": "percent" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1120AB(3)" }],
    "changesBy": { "type": "act" },
    "note": "Percentages of the purchase amount."
  },
  {
    "id": "lis.threshold", "panel": "E", "label": "Lifetime income stream: threshold day",
    "fields": [{ "key": "rule", "label": "Rule", "unit": "text" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1120AB(9)" }],
    "changesBy": { "type": "act" }
  },
  {
    "id": "lis.expectedyears", "panel": "E", "label": "Expected years, male aged 65",
    "fields": [{ "key": "years", "label": "Expected years", "unit": "years" }, { "key": "thresholdAge", "label": "Threshold age", "unit": "age" }],
    "setBy": [{ "authority": "F2025N00178", "provision": "s5" }],
    "changesBy": { "type": "instrument", "provision": "Notifiable instrument under SSA s1120AB(11)", "note": "Remade when new Australian Life Tables are adopted" },
    "note": "The threshold age is 65 plus the expected years rounded down. It applies to assessment days on or after 1 January 2025; earlier purchases keep 84."
  },
  {
    "id": "lis.lifetables", "panel": "E", "label": "Life tables for lifetime income stream limits",
    "fields": [{ "key": "tables", "label": "Tables", "unit": "text" }],
    "setBy": [{ "authority": "F2025L00199", "provision": "Determination under SSA s1120AB(4)" }],
    "changesBy": { "type": "instrument" }
  },
  {
    "id": "sg.rate", "panel": "F", "label": "Super Guarantee rate",
    "fields": [{ "key": "rate", "label": "Charge percentage", "unit": "percent" }],
    "setBy": [{ "authority": "C2004A04402", "provision": "s17A(2)" }],
    "changesBy": { "type": "act" }
  },
  {
    "id": "sg.mscb", "panel": "F", "label": "Maximum super contribution base",
    "fields": [{ "key": "perQuarter", "label": "Per quarter", "unit": "aud" }, { "key": "perYear", "label": "Per year", "unit": "aud" }],
    "setBy": [{ "authority": "C2004A04402", "provision": "s10A(5)" }],
    "changesBy": { "type": "formula", "provision": "Concessional cap ÷ charge percentage, rounded down to $10", "note": "Quarterly and AWOTE-indexed under s15 until 30 June 2026" }
  },
  {
    "id": "cc.cap", "panel": "F", "label": "Concessional contributions cap",
    "fields": [{ "key": "cap", "label": "Cap", "unit": "aud" }],
    "setBy": [{ "authority": "C2004A05138", "provision": "s291-20(2)" }],
    "changesBy": { "type": "indexed", "index": "AWOTE", "rounding": "$2,500", "schedule": ["07-01"], "provision": "ITAA97 s960-285(7) item 2" }
  },
  {
    "id": "cgt.cap", "panel": "F", "label": "CGT cap",
    "fields": [{ "key": "cap", "label": "Cap", "unit": "aud" }],
    "setBy": [{ "authority": "C2004A05138", "provision": "s292-105" }],
    "changesBy": { "type": "indexed", "index": "AWOTE", "rounding": "$5,000", "schedule": ["07-01"], "provision": "ITAA97 s960-265 item 10" }
  },
  {
    "id": "listo", "panel": "F", "label": "Low income super tax offset",
    "fields": [{ "key": "maximum", "label": "Maximum", "unit": "aud" }, { "key": "incomeThreshold", "label": "Income threshold", "unit": "aud" }],
    "setBy": [{ "authority": "C2004A01195", "provision": "ss12C, 12E" }],
    "changesBy": { "type": "act", "note": "From 2027–28 a formula linked to Income Tax Rates Act Sch 7 and the SG rate" }
  },
  {
    "id": "coco", "panel": "F", "label": "Government co-contribution",
    "fields": [{ "key": "maximum", "label": "Maximum", "unit": "aud" }, { "key": "lowerThreshold", "label": "Lower threshold", "unit": "aud" }, { "key": "upperThreshold", "label": "Upper threshold", "unit": "aud" }],
    "setBy": [{ "authority": "C2004A01195", "provision": "s10A" }],
    "changesBy": { "type": "indexed", "index": "AWOTE", "rounding": "Whole dollars", "schedule": ["07-01"], "provision": "s10A(2)(d), (5); upper threshold is lower + $15,000" }
  },
  {
    "id": "spouse", "panel": "F", "label": "Spouse contribution tax offset",
    "fields": [
      { "key": "rate", "label": "Offset rate", "unit": "percent" },
      { "key": "contributionLimit", "label": "Contributions counted", "unit": "aud" },
      { "key": "maximum", "label": "Maximum offset", "unit": "aud" },
      { "key": "phaseOutFrom", "label": "Spouse income phase-out from", "unit": "aud" },
      { "key": "cutOut", "label": "Spouse income cut-out", "unit": "aud" }
    ],
    "setBy": [{ "authority": "C2004A05138", "provision": "ss290-230(2)(c), 290-235" }],
    "changesBy": { "type": "act", "note": "Not indexed" }
  },
  {
    "id": "downsizer", "panel": "F", "label": "Downsizer contributions",
    "fields": [{ "key": "minimumAge", "label": "Minimum age", "unit": "age" }, { "key": "maximum", "label": "Maximum each", "unit": "aud" }],
    "setBy": [{ "authority": "C2004A05138", "provision": "s292-102(1)(a), (3)(a)" }],
    "changesBy": { "type": "act", "note": "Not indexed" }
  },
  {
    "id": "fhss", "panel": "F", "label": "First Home Super Saver releases",
    "fields": [{ "key": "perYear", "label": "Per financial year", "unit": "aud" }, { "key": "total", "label": "Total", "unit": "aud" }],
    "setBy": [{ "authority": "C1953A00001", "provision": "Sch 1 s138-35(1)" }],
    "changesBy": { "type": "act" }
  },
  {
    "id": "tax.fund", "panel": "G", "label": "Super fund tax rate",
    "fields": [{ "key": "lowTax", "label": "Low tax component", "unit": "percent" }, { "key": "nonArmsLength", "label": "Non-arm's length and non-complying", "unit": "percent" }],
    "setBy": [{ "authority": "C2004A03348", "provision": "s26(1)(a)" }, { "authority": "C2004A05138", "provision": "Div 295" }],
    "changesBy": { "type": "act" }
  },
  {
    "id": "tax.pension", "panel": "G", "label": "Retirement-phase earnings",
    "fields": [{ "key": "rate", "label": "Tax rate", "unit": "percent" }],
    "setBy": [{ "authority": "C2004A05138", "provision": "Subdiv 295-F (ss295-385, 295-390)" }],
    "changesBy": { "type": "act" },
    "note": "Earnings on assets supporting retirement-phase income streams are exempt."
  },
  {
    "id": "tax.div296", "panel": "G", "label": "Division 296 thresholds",
    "fields": [
      { "key": "large", "label": "Large balance threshold", "unit": "aud" },
      { "key": "veryLarge", "label": "Very large balance threshold", "unit": "aud" },
      { "key": "rateLarge", "label": "Additional tax above large", "unit": "percent" },
      { "key": "rateVeryLarge", "label": "Further tax above very large", "unit": "percent" }
    ],
    "setBy": [{ "authority": "C2004A05138", "provision": "ss296-30, 296-35" }, { "authority": "C2026A00009", "provision": "Rates" }, { "authority": "F2026L00726", "provision": "Supporting regulations" }],
    "changesBy": { "type": "indexed", "index": "CPI", "rounding": "$150,000 / $500,000", "schedule": ["07-01"], "provision": "ITAA97 s960-265 items 10B–10C; s960-285 items 4–5; first indexed 2027–28" },
    "note": "Tax applies to the share of realised earnings attributable to the balance above each threshold."
  },
  {
    "id": "tax.sapto", "panel": "G", "label": "Seniors and pensioners tax offset",
    "fields": [{ "key": "single", "label": "Single", "unit": "aud" }, { "key": "coupleEach", "label": "Couple, each", "unit": "aud" }, { "key": "illnessSeparated", "label": "Couple separated by illness, each", "unit": "aud" }],
    "setBy": [{ "authority": "F2025L01060", "provision": "s9(2); offset under ITAA 1936 ss160AAAA–160AAAB" }],
    "changesBy": { "type": "regulation" }
  },
  {
    "id": "tbc.general", "panel": "H", "label": "General transfer balance cap",
    "fields": [{ "key": "cap", "label": "Cap", "unit": "aud" }],
    "setBy": [{ "authority": "C2004A05138", "provision": "s294-35(3)" }],
    "changesBy": { "type": "indexed", "index": "CPI", "rounding": "$100,000", "schedule": ["07-01"], "provision": "ITAA97 s960-285 item 3" }
  },
  {
    "id": "mindraw", "panel": "H", "label": "Minimum pension drawdown",
    "fields": [
      { "key": "under65", "label": "Under 65", "unit": "percent" },
      { "key": "65to74", "label": "65–74", "unit": "percent" },
      { "key": "75to79", "label": "75–79", "unit": "percent" },
      { "key": "80to84", "label": "80–84", "unit": "percent" },
      { "key": "85to89", "label": "85–89", "unit": "percent" },
      { "key": "90to94", "label": "90–94", "unit": "percent" },
      { "key": "95plus", "label": "95 and over", "unit": "percent" }
    ],
    "setBy": [{ "authority": "F1996B00580", "provision": "Sch 7 cl 1, applied by regs 1.06(9A)(a) and 1.05(11A)(a)" }],
    "changesBy": { "type": "regulation", "note": "Halved for 2019–20 to 2022–23 under Sch 7 cl 4A" },
    "note": "Percentages of the account balance at 1 July, rounded to the nearest $10."
  },
  {
    "id": "asic.r", "panel": "I", "label": "Discount rate before retirement",
    "fields": [{ "key": "rate", "label": "Rate", "unit": "percent" }],
    "setBy": [{ "authority": "F2022L00895", "provision": "s4" }],
    "changesBy": { "type": "instrument" }, "expires": "2027-07-01"
  },
  {
    "id": "asic.s", "panel": "I", "label": "Discount rate in retirement",
    "fields": [{ "key": "rate", "label": "Rate", "unit": "percent" }],
    "setBy": [{ "authority": "F2022L00895", "provision": "s4" }],
    "changesBy": { "type": "instrument" }, "expires": "2027-07-01"
  },
  {
    "id": "asic.retage", "panel": "I", "label": "Default retirement age",
    "fields": [{ "key": "age", "label": "Age", "unit": "age" }],
    "setBy": [{ "authority": "F2022L00895" }],
    "changesBy": { "type": "instrument" }, "expires": "2027-07-01"
  },
  {
    "id": "asic.end", "panel": "I", "label": "Drawdown period end",
    "fields": [{ "key": "age", "label": "Age", "unit": "age" }, { "key": "minimumYears", "label": "Or at least, after drawdown starts", "unit": "years" }],
    "setBy": [{ "authority": "F2022L00895" }],
    "changesBy": { "type": "instrument" }, "expires": "2027-07-01"
  },
  {
    "id": "asic.method", "panel": "I", "label": "Drawdown method",
    "fields": [{ "key": "rule", "label": "Rule", "unit": "text" }],
    "setBy": [{ "authority": "F2022L00895" }],
    "changesBy": { "type": "instrument" }, "expires": "2027-07-01"
  },
  {
    "id": "asic.apdefaults", "panel": "I", "label": "Static estimate Age Pension defaults",
    "fields": [{ "key": "rule", "label": "Rule", "unit": "text" }],
    "setBy": [{ "authority": "F2022L00895" }],
    "changesBy": { "type": "instrument" }, "expires": "2027-07-01"
  },
  {
    "id": "asic.rounding", "panel": "I", "label": "Rounding of estimates",
    "fields": [{ "key": "significantFigures", "label": "Significant figures", "unit": "count" }],
    "setBy": [{ "authority": "F2022L00895" }],
    "changesBy": { "type": "instrument" }, "expires": "2027-07-01"
  },
  {
    "id": "asic.eligibility", "panel": "I", "label": "Retirement estimate eligibility",
    "fields": [{ "key": "minimumBalance", "label": "Minimum balance", "unit": "aud" }, { "key": "contributionWithinMonths", "label": "Contribution within", "unit": "months" }],
    "setBy": [{ "authority": "F2022L00895" }],
    "changesBy": { "type": "instrument" }, "expires": "2027-07-01",
    "note": "Not available for defined benefit interests or transition-to-retirement pensions."
  },
  {
    "id": "cshc", "panel": "J", "label": "Commonwealth Seniors Health Card income limit",
    "fields": [{ "key": "single", "label": "Single", "unit": "aud" }, { "key": "coupleCombined", "label": "Couple, combined", "unit": "aud" }, { "key": "perChild", "label": "Added per child", "unit": "aud" }],
    "setBy": [{ "authority": "C2004A04121", "provision": "point 1071-12" }],
    "changesBy": { "type": "indexed", "index": "CPI (June quarter)", "schedule": ["09-20"], "provision": "SSA s1191 item 26A" }
  },
  {
    "id": "ra", "panel": "J", "label": "Rent Assistance (no Family Tax Benefit)",
    "fields": [
      { "key": "singleMax", "label": "Single, maximum", "unit": "aud_fortnight" },
      { "key": "singleThreshold", "label": "Single, rent threshold", "unit": "aud_fortnight" },
      { "key": "coupleMax", "label": "Couple combined, maximum", "unit": "aud_fortnight" },
      { "key": "coupleThreshold", "label": "Couple combined, rent threshold", "unit": "aud_fortnight" }
    ],
    "setBy": [{ "authority": "C2004A04121", "provision": "s1064 Module D" }],
    "changesBy": { "type": "indexed", "index": "CPI", "schedule": ["03-20", "09-20"], "provision": "SSA s1191 item 11" },
    "note": "Pays 75c for each $1 of rent above the threshold, up to the maximum. Maximum rates rose 10% on 20 September 2024 under C2024A00066, on top of indexation."
  },
  {
    "id": "asfa.comfortable", "panel": "L", "label": "Comfortable budget, aged 65–84",
    "fields": [{ "key": "single", "label": "Single", "unit": "aud_year" }, { "key": "couple", "label": "Couple", "unit": "aud_year" }],
    "setBy": [{ "authority": "asfa-rs-2026-06" }],
    "changesBy": { "type": "published", "cadence": "quarterly", "note": "Re-priced each quarter after the ABS CPI release, about eleven weeks after the quarter ends." },
    "note": "Homeowners. An industry benchmark published by ASFA, not law. Dated here by release, not by the quarter priced."
  },
  {
    "id": "asfa.modest", "panel": "L", "label": "Modest budget, aged 65–84",
    "fields": [{ "key": "single", "label": "Single", "unit": "aud_year" }, { "key": "couple", "label": "Couple", "unit": "aud_year" }],
    "setBy": [{ "authority": "asfa-rs-2026-06" }],
    "changesBy": { "type": "published", "cadence": "quarterly", "note": "Re-priced each quarter after the ABS CPI release, about eleven weeks after the quarter ends." },
    "note": "Homeowners. An industry benchmark published by ASFA, not law."
  },
  {
    "id": "asfa.renting", "panel": "L", "label": "Modest budget, renting, aged 65–84",
    "fields": [{ "key": "single", "label": "Single", "unit": "aud_year" }, { "key": "couple", "label": "Couple", "unit": "aud_year" }],
    "setBy": [{ "authority": "asfa-rs-2026-06" }],
    "changesBy": { "type": "published", "cadence": "quarterly", "note": "Re-priced each quarter after the ABS CPI release, about eleven weeks after the quarter ends." },
    "note": "Renting privately. An industry benchmark published by ASFA, not law."
  },
  {
    "id": "asfa.comfortable85", "panel": "L", "label": "Comfortable budget, aged 85 and over",
    "fields": [{ "key": "single", "label": "Single", "unit": "aud_year" }, { "key": "couple", "label": "Couple", "unit": "aud_year" }],
    "setBy": [{ "authority": "asfa-rs-2026-06" }],
    "changesBy": { "type": "published", "cadence": "quarterly", "note": "Re-priced each quarter after the ABS CPI release, about eleven weeks after the quarter ends." },
    "note": "Homeowners. An industry benchmark published by ASFA, not law."
  }
]