Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Regulations 1997
9Application of Part 3
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9 Application of Part 3
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 (A(f)) that represents the present actuarial value of funded employer‑provided benefits not included in the value of D(f), E or F that accrued to, or may be provided in respect of, the member for the financial year; and (b) the amount (A(u)) that represents the present actuarial value of unfunded employer‑provided benefits not included in the value of D(u), E or F that accrued to the member for the financial year.