SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 (REPEALED)
SCHEDULE 2
If appropriate, minimum employer-provided benefits that accrued to a member under the Superannuation Guarantee (Administration) Act 1992 are to be assumed to increase in accordance with increases provided by that Act.
METHOD FOR WORKING OUT AMOUNT OF SURCHARGEABLE CONTRIBUTIONS
(paragraph 2M(3)(a) )
Part 2 - Valuation parameters 8 8 Increase in superannuation guarantee minimum employer-provided benefitsIf appropriate, minimum employer-provided benefits that accrued to a member under the Superannuation Guarantee (Administration) Act 1992 are to be assumed to increase in accordance with increases provided by that Act.
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