SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 (REPEALED)

SCHEDULE 2  

METHOD FOR WORKING OUT AMOUNT OF SURCHARGEABLE CONTRIBUTIONS

(paragraph 2M(3)(a) )

Part 3 - Employer-provided benefits that accrued to member - A(f) and A(u)  

9  

9   Application of Part 3  

This Part applies for the purpose of working out, for a member of a defined benefits superannuation scheme for a financial year:

(a) the amount ( A(f) ) that represents the present actuarial value of funded employer-provided benefits not included in the value of D(f), E or F that accrued to, or may be provided in respect of, the member for the financial year; and

(b) the amount ( A(u) ) that represents the present actuarial value of unfunded employer-provided benefits not included in the value of D(u), E or F that accrued to the member for the financial year.