Superannuation Industry (Supervision) Regulations 1994
Paragraph 1.06(6)(g) and subregulation 1.08(1)
PENSION VALUATION FACTORS
SECTION 7. 7.Subject to clause 8, if the governing rules of a superannuation fund provide for a pension to be indexed at the discretion of the trustees of the fund, the pension valuation factor is to be determined as if the indexation rate were a rate worked out by:
(a) adding together the indexation rates determined by the trustees for pensions of same kind as that pension in respect of each year in the period of 5 years of which the year of income in which the pension commences to be paid is the last year; and
(b) dividing the result by 5.
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