---
title: "Economic loss workings: past, future and superannuation"
url: "https://ailawframework.com/precedents/personal-injury-and-compensation/economic-loss-workings"
type: "precedent"
site: "AI Law Framework"
id: "a21-economic-loss-workings"
area_id: "A21"
kind: "other"
ai_level: "yellow"
version: 1
task_ids: ["A21-SB20261022-9", "A21-T1-R3", "A21-A20260923-1"]
law_stated_as_at: "2026-10-23"
---

# Economic loss workings: past, future and superannuation

> Workings for loss of earning capacity, the three-times earnings cap, the discount rate, superannuation at the rate for each period, and tax on weekly payments that must be repaid gross.

Canonical page: https://ailawframework.com/precedents/personal-injury-and-compensation/economic-loss-workings  
Law stated as at: 2026-10-23

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

- Kind: Other. A precedent that fits none of the other kinds.
- Practice area: [Personal Injury & Compensation](https://ailawframework.com/precedents/personal-injury-and-compensation.md)
- Jurisdictions: Victoria, Queensland, New South Wales
- AI level: Yellow. You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at: 2026-10-23
- Status: Maintained. Checked on 2026-10-23 against the 7 authorities it cites, for Victoria, Queensland and New South Wales.

## When to use it

Use when a plaintiff firm calculates past or future loss of earning capacity for a personal injury or dependency claim. The adopted totals are copied into the schedule of damages. The workings themselves stay on the file unless the lawyer decides to serve them.

## Used for these tasks

- [Set out the assumptions required for future economic loss](https://ailawframework.com/practice/personal-injury-and-compensation/set-out-the-assumptions-required-for-future-economic-loss.md)
- [Prepare a damages or statutory-entitlements schedule](https://ailawframework.com/practice/personal-injury-and-compensation/prepare-a-damages-or-statutory-entitlements-schedule.md)
- [Reconcile the claim form with the medical chronology and payroll evidence](https://ailawframework.com/practice/personal-injury-and-compensation/reconcile-the-claim-form-with-the-medical-chronology-and-payroll-evidenc.md)

## How AI may be used

The tool may set out the weekly net loss, the cap test and the superannuation arithmetic from wage records and assumptions the lawyer supplies, and it must not choose the assumptions.

**AI may:**

- Build a week-by-week or period table of likely net earnings but for the injury, earnings received, and the difference, from payslips the lawyer has accepted
- Apply the superannuation percentage from the ATO table for each past period the lawyer identifies, and show the multiplication
- Test each week against three times the average weekly earnings figure the lawyer supplies, and flag a week that exceeds it

**AI must not:**

- Must not choose the most likely future circumstances, the percentage possibility, the retirement age or the residual capacity
- Must not apply one superannuation percentage to every year, or use 12 per cent for a period when the ATO table shows a lower rate
- Must not state a discount rate other than the default the section states, unless the lawyer has supplied the prescribed rate
- Must not treat the tax on repayable weekly payments as recoverable unless the lawyer confirms the repayment is of the gross sum

**The lawyer checks:**

- State the assumptions in the words s 13 (NSW) or s 55 (Qld) requires, where that section applies, including the percentage possibility in New South Wales
- Confirm the earnings cap uses the wage series that section names, for that State, at the date required by the section
- Check the repayment clause or statute before adding tax paid on statutory weekly payments
- Payslips and tax records stay in a firm-controlled tool. Check ASCR r 9, APP 11, and whether a breach is notifiable under the Privacy Act 1988 (Cth)

## Authorities

- [Wrongs Act 1958 (Vic) s 28F (maximum for loss of earnings) and s 28I (discount rate)](https://classic.austlii.edu.au/au/legis/vic/consol_act/wa1958111/s28f.html)
- [Civil Liability Act 2003 (Qld) s 54 and s 55, and s 64 (notice where proposed future loss exceeds the fixed amount)](https://classic.austlii.edu.au/au/legis/qld/consol_act/cla2003161/s55.html)
- [Civil Liability Act 2003 (Qld) s 57 and Civil Proceedings Act 2011 (Qld) s 61 (discount rate)](https://classic.austlii.edu.au/au/legis/qld/consol_act/cpa2011175/s61.html)
- [Civil Liability Act 2002 (NSW) s 12, s 13 and s 14](https://classic.austlii.edu.au/au/legis/nsw/consol_act/cla2002161/s13.html)
- [Australian Taxation Office, super guarantee percentage, table current at 17 April 2026](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee)
- [Fox v Wood (1981) 148 CLR 438](https://classic.austlii.edu.au/au/cases/cth/HCA/1981/41.html)
- [Civil Liability Indexation Notice 2026 (Qld) s 5, amount fixed for Civil Liability Act s 64(2)](https://www.legislation.qld.gov.au/view/whole/html/asmade/sl-2026-0090)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/personal-injury-and-compensation/economic-loss-workings and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*