22Method of working out Y in the formula in subclause 4(2)

22 Method of working out Y in the formula in subclause 4(2) (1) If: (a) the governing rules of the defined benefit fund are amended in a way that may result in an increase in a member’s benefit; and (b) the amendment is made for a reason other than to satisfy a legislative requirement; an additional amount (Y) may need to be included in the amount of notional employer contributions for the financial year. (a) in a financial year in which the fund rules are not changed in a way that may result in an increase in a member’s benefit—Y equals zero; and (b) in any other financial year: (i) if the reason for the change in fund rules is to satisfy a legislative requirement—Y equals zero; and (ii) if the change is for any other reason—Y 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 fund rules. ## Part 7 Non‑arm’s length increase in superannuation salary ## Part 7—Non‑arm’s length increase in superannuation salary