Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997
15Application of Part 5
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15 Application of Part 5
This Part applies for the purpose of working out, for a member of a defined benefits superannuation scheme for a financial year: (a) the amount (C(f)) that represents the actuarial value of any discretionary funded employer‑provided benefits that may be provided in respect of the member for the financial year by the scheme trustee or employer‑sponsor; and (b) the amount (C(u)) that represents the actuarial value of any discretionary unfunded employer‑provided benefits that may be provided in respect of the member for the financial year by the scheme trustee or employer‑sponsor.