Superannuation Industry (Supervision) Regulations 1994
Paragraph 1.06(6)(g) and subregulation 1.08(1)
PENSION VALUATION FACTORS
SECTION 1. 1.The pension valuation factor for:
(a) a pension that is to be indexed at a rate greater than 8% each year; or
(b) a pension that is included in a class of pensions that are to be indexed at a rate that is greater than 8% each year;
is the factor determined in writing by the Regulator, on a case-by-case basis, in relation to that pension or class of pensions.
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