SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 (REPEALED)

SCHEDULE 2  

METHOD FOR WORKING OUT AMOUNT OF SURCHARGEABLE CONTRIBUTIONS

(paragraph 2M(3)(a) )

Part 8 - Increases in employer-provided benefits not allowed for under Part 3, 4, 5 or 6 - G  

21   Application of Part 8  

21(1)    
This Part applies for the purpose of working out, for a member of a defined benefits superannuation scheme for a financial year, the amount (G) that represents the actuarial value of any increase in the actuarial value of A(f), A(u), B(f), B(u), C(f), C(u) or E that accrued to, or may be provided in respect of, the member for the financial year because of the occurrence of an event in relation to the member for the year.

21(2)    
For this Part, an event , in relation to a member of a scheme for a financial year, does not include any difference between the valuation parameters adopted under Part 2 for the member for the financial year and the actual experience of the scheme for the financial year.