Superannuation Industry (Supervision) Regulations 1994
Paragraph 1.06(6)(g) and subregulation 1.08(1)
PENSION VALUATION FACTORS
SECTION 5. 5.If the rules of a superannuation fund provide that a pension is indexed to movements in salary, the pension valuation factor for the pension is the relevant factor specified in the table relating to an indexation rate of 8%.
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