SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 1997 (REPEALED)

SCHEDULE 1  

Method for working out amount of surchargeable contributions

(paragraph 2M(3)(a) )

Part 5 - Discretionary employer-provided benefits - C(f) and C(u)  

15  

15   Application of Part 5  

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 ( C(f) ) that represents the actuarial value of any discretionary funded employer-provided benefits that may be provided in respect of the member for the financial year by the scheme trustee or employer-sponsor; and

(b) the amount ( C(u) ) that represents the actuarial value of any discretionary unfunded employer-provided benefits that may be provided in respect of the member for the financial year by the scheme trustee or employer-sponsor.