OCCUPATIONAL SUPERANNUATION STANDARDS REGULATIONS 1987 (REPEALED)
View history note
Hide history noteWhere an ETP is paid by an employer to an employee, the amount that is counted towards the reasonable benefit limits of the employee is:
(a) if the employee is an associate of the employer - the sum of:
(i) 100 % of the pre-July 83 component of the payment; and
(ii) 85 % of the post-June 83 component of the payment; or
(b) if the employee is not such an associate - 85 % of that part of the post-June 83 component of the payment worked out in accordance with the following table:
| Financial year in which payment is made | Percentage of post-June 83 component to be considered |
| 1990/91 | 20 % |
| 1991/92 | 40 % |
| 1992/93 | 60 % |
| 1993/94 | 80 % |
| 1994/95 and subsequent years | 100 % |
In this regulation:
(a) in relation to a body corporate, a director or other officer, however described, of that body; and
(b) a person engaged under a contract for services.
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