Superannuation Guarantee (Administration) Regulations 2018
If, in relation to a class of employees who are members of a defined benefit superannuation scheme:
(a) the minimum requisite benefit in respect of each employee in that class is calculated as an accumulation of employer contributions; and
(b) the employer contribution rate used in that calculation is the same for each employee in the class;
the notional employer contribution rate in relation to the class is that employer contribution rate.
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