Section 26 - Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997 - Increase in pension in payment

26Increase in pension in payment

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26 Increase in pension in payment

(1) This clause applies if the amount of a pension being paid to the member in the financial year increases by an amount that is greater than the amount provided under the scheme rules in force at the later of: (a) the time when the pension became payable; and (b) 20 August 1996. (2) The actuarial value of the increase in the employer‑provided benefits that accrued to the member for the financial year is an amount, worked out in accordance with this Schedule, that represents the difference between: (a) the actuarial value of the pension after the increase; and (b) the actuarial value of the pension before the increase. (3) If the scheme is a funded scheme, the amount worked out under subclause (2) is to be divided by 0.85.

Schedule 2—Member contributions statement—additional matters

(regulation 3)

	Supplier information
101	Supplier number
102	Run type (test/production) (for information in electronic form only)
103	File creation date
104	Preferred correspondence method
105	Medium specification version number (that is, the specification version number used to create the file)
106	Organisation name
107	Australian Business Number
108	Contact name
109	Contact telephone number
110	Contact facsimile number
111	Street address
112	Postal address
113	e‑mail address
114	Supplier file reference
115	ATO Corporate External Gateway User ID
	Superannuation provider information
201	Tax file number
202	Australian Business Number
203	Superannuation fund number (SFN)
204	Date of report
205	Current name

	Supplier information
101	Information on the matters set out under this heading in Schedule 2
	Superannuation provider information
201	Information on the matters set out under this heading in Schedule 2
	Member information
301	Name*
302	Tax file number (if given to the provider in connection with the operation or possible future operation of the Act)*
303	Previous name (if any)
304	Sex
305	Date of birth*
306	Residential address*
307	Date of death
	Member exit information
401	Date when the employer financed component of benefit became payable, or commenced to be paid*
402	Either:
	(a) if there is not a payment split under the Family Law Act 1975 in respect of the benefit—the amount representing 15% of the employer financed component of the part of the benefit payable to the member that accrued after 20 August 1996*; or
	(b) if there is a payment split under the Family Law Act 1975 in respect of the benefit—the amount representing 15% of the employer financed component of that part of the benefit that:(i) would have been payable to the member but for the payment split; and(ii) accrued after 20 August 1996*
403	Date of death of member
404	If a member exit record has previously been incorrectly reported, a reason code

	Supplier information
101	Information on the matters set out under this heading in Schedule 2
	Superannuation provider information
201	Information on the matters set out under this heading in Schedule 2
	Member information
301	Information on the matters set out under this heading in Schedule 2
	Employer informationNote: This information is only required if the member’s residential address is not shown.
401	Information on the matters set out under this heading in Schedule 2