SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS 1993 (REPEALED)
REGULATION 5
5
NOTIONAL EMPLOYER CONTRIBUTION RATE: ACCUMULATION BENEFITS
If, in relation to a class of employees who are members of a defined benefit superannuation scheme:
(a) the minimum requisite benefit in respect of each employee in that class is calculated as an accumulation of employer contributions; and
(b) the employer contribution rate used in that calculation is the same for each employee in the class;
(c) (Repealed by SLI No 132 of 2008)
If, in relation to a class of employees who are members of a defined benefit superannuation scheme:
(a) the minimum requisite benefit in respect of each employee in that class is calculated as an accumulation of employer contributions; and
(b) the employer contribution rate used in that calculation is the same for each employee in the class;
(c) (Repealed by SLI No 132 of 2008)
the notional employer contribution rate in relation to the class is that employer contribution rate.
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