(1)  A person may discriminate against another person on the ground of age in the provision of services relating to superannuation if –

(a) the discrimination arises because of the application of prescribed standards under the Superannuation Industry (Supervision) Act 1993 of the Commonwealth; or

(b) the discrimination –

(i) is based on actuarial, statistical or other data from a reliable source; and

(ii) is reasonable having regard to any other relevant factors.

(2)  Subsection (1)(b) only applies if a person discloses to the Tribunal, when required to do so –

(a) the sources on which the data are based; and

(b) the relevant factors on which the discrimination is based.