21Method of working out X in the formula in subclause 4(2)

21 Method of working out X in the formula in subclause 4(2) (1) If a member’s accrued retirement benefit increases during a financial year as a result of a change of benefit category or as a result of an exercise of discretion, an additional amount (X) may need to be included in the amount of notional employer contributions for the financial year. (a) in a financial year in which the member’s accrued retirement benefit does not increase as a result of a change in benefit category or as a result of an exercise of discretion—X equals zero; and (b) in any other financial year—X equals an amount worked out on advice from an actuary that represents the increase in the value of the accrued retirement benefit, if any, that accrued to the member as a result of the change in benefit category or as a result of the exercise of the discretion. ## Part 6 Governing rules have changed ## Part 6—Governing rules have changed