CTHRepealedLegislation
Superannuation Contributions Tax (Assessment and Collection) Regulations 1997
Part 6Employer‑provided death, disablement and other risk benefits—E
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## Part 6—Employer‑provided death, disablement and other risk benefits—E
17 Application of Part 6
This Part applies for the purpose of working out, for a member of a defined benefits superannuation scheme for a financial year, the amount (E) that represents the actuarial value of employer‑provided death, disablement and other risk benefits not included in the value of A(f) or A(u) that may be provided in respect of the member for the financial year.
18 Cost of death, disablement and other risk benefits
(1) The cost of death, disablement and other risk benefits is to be worked out based on the cost of insurance for 1 year for the non‑accrued (for example, future service) component of those benefits.
(2) Subject to subclause 7 (2), if the rates of decrement for death and disablement were assumed to be more than zero for the purposes of the most recent actuarial valuation of the scheme, the cost of cover for death and disablement is to be based on that assumption.
(3) If the rates of decrement for death and disablement were assumed to be zero for the purposes of the most recent actuarial valuation of the scheme, or no actuarial valuation of the scheme has been prepared, the rates of decrement for death and disablement to be applied are:
(a) the rates an eligible actuary expects to use at the next actuarial valuation of the scheme; or
(b) the relevant rates set out in the following table.
| Member’s age at next birthday | Mortalitydecrement | Disablement decrement |
| ----------------------------- | ------------------ | --------------------- |
| 15 | 0.00028 | 0.00001 |
| 16 | 0.00035 | 0.00001 |
| 17 | 0.00052 | 0.00001 |
| 18 | 0.00070 | 0.00002 |
| 19 | 0.00081 | 0.00002 |
| 20 | 0.00083 | 0.00003 |
| 21 | 0.00082 | 0.00006 |
| 22 | 0.00077 | 0.00010 |
| 23 | 0.00070 | 0.00012 |
| 24 | 0.00064 | 0.00014 |
| 25 | 0.00060 | 0.00016 |
| 26 | 0.00056 | 0.00017 |
| 27 | 0.00055 | 0.00019 |
| 28 | 0.00055 | 0.00020 |
| 29 | 0.00057 | 0.00023 |
| 30 | 0.00059 | 0.00025 |
| 31 | 0.00061 | 0.00027 |
| 32 | 0.00063 | 0.00029 |
| 33 | 0.00066 | 0.00032 |
| 34 | 0.00070 | 0.00035 |
| 35 | 0.00076 | 0.00040 |
| 36 | 0.00084 | 0.00045 |
| 37 | 0.00091 | 0.00050 |
| 38 | 0.00100 | 0.00057 |
| 39 | 0.00111 | 0.00065 |
| 40 | 0.00121 | 0.00073 |
| 41 | 0.00133 | 0.00083 |
| 42 | 0.00149 | 0.00097 |
| 43 | 0.00168 | 0.00112 |
| 44 | 0.00187 | 0.00130 |
| 45 | 0.00210 | 0.00151 |
| 46 | 0.00236 | 0.00177 |
| 47 | 0.00264 | 0.00207 |
| 48 | 0.00294 | 0.00241 |
| 49 | 0.00329 | 0.00283 |
| 50 | 0.00368 | 0.00333 |
| 51 | 0.00410 | 0.00391 |
| 52 | 0.00457 | 0.00460 |
| 53 | 0.00514 | 0.00548 |
| 54 | 0.00572 | 0.00647 |
| 55 | 0.00634 | 0.00761 |
| 56 | 0.00704 | 0.00897 |
| 57 | 0.00783 | 0.01063 |
| 58 | 0.00870 | 0.01258 |
| 59 | 0.00965 | 0.01489 |
| 60 | 0.01069 | 0.01759 |
| 61 | 0.01181 | 0.02076 |
| 62 | 0.01311 | 0.02459 |
| 63 | 0.01452 | 0.02909 |
| 64 | 0.01595 | 0.03413 |
| 65 | 0.01751 | 0.04001 |