CTHRepealedLegislation
Superannuation Contributions Tax (Assessment and Collection) Regulations 1997
Part 8Increases in employer‑provided benefits not allowed for under Part 3, 4, 5 or 6—G
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## Part 8—Increases in employer‑provided benefits not allowed for under Part 3, 4, 5 or 6—G
21 Application of Part 8
(1) This Part applies for the purpose of working out, for a member of a defined benefits superannuation scheme for a financial year, the amount (G) that represents the actuarial value of any increase in the actuarial value of A(f), A(u), B(f), B(u), C(f), C(u) or E that accrued to, or may be provided in respect of, the member for the financial year because of the occurrence of an event in relation to the member for the year.
(2) For this Part, an event, in relation to a member of a scheme for a financial year, does not include any difference between the valuation parameters adopted under Part 2 for the member for the financial year and the actual experience of the scheme for the financial year.
22 General rule
(1) If the event is of a kind mentioned in clause 23, 24, 25 or 26, the actuarial value of any increase in the employer‑provided benefits that accrued to the member for the financial year because of the occurrence of the event is an amount worked out in accordance with the clause that relates to the event.
(2) If:
(a) the event is not of a kind mentioned in clause 23, 24, 25 or 26; and
(b) because of the occurrence of the event, the actuarial value of all employer‑provided benefits that had accrued to the member immediately after the event is greater than the actuarial value of all employer‑provided benefits that had accrued to the member immediately before the event;
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:
(c) the actuarial value of all employer‑provided benefits that had accrued to the member immediately after the event; and
(d) the actuarial value of all employer‑provided benefits that had accrued to the member before the event.
(3) If the member’s scheme is a funded scheme, the amount worked out under subclause (2) is to be divided by 0.85.
23 Change in scheme rules or membership class
(1) This clause applies if:
(a) either of the following events occurs in relation to the member for the financial year:
(i) the rules of the member’s scheme are changed;
(ii) the member changes to a different membership class in the scheme; and
(b) the change results in an increase in the actuarial value of the employer‑provided benefits that accrued to the member for the financial year.
(2) The actuarial value of the increase in the employer‑provided benefits that accrued to the member for the financial year is an amount that represents the difference between the actuarial value of all employer‑provided benefits that had accrued to the member immediately after the change and the greater of:
(a) the employer‑provided component of the actuarial value of the benefits that had accrued to the member immediately before the change worked out using the valuation parameters set out in Part 2; and
(b) the employer‑provided component of the standard vested benefit at the date of the change.
(3) If the scheme is a funded scheme, the amount worked out under subclause (2) is to be divided by 0.85.
(4) For the purposes of paragraph (2) (b), if there is an option in vested benefits, the reference to ‘standard vested benefit’ is a reference to the maximum value of the vested benefit.
24 Transfer by member to a different scheme
(1) This clause applies if the member transfers from the member’s scheme (the exited scheme) to another defined benefits superannuation scheme (the receiving scheme) in the financial year.
(2) If the actuarial value of the employer‑provided benefits that accrued to the member in both the exited scheme and the receiving scheme is the same, the amount worked out under this clause is zero.
(3) If the actuarial value of the employer‑provided benefits accruing to the member is greater in the receiving scheme than in the exited scheme, the actuarial value of the increase in the employer‑provided benefits that accrued to the member for the financial year is an amount that represents the difference between the actuarial value of all employer‑provided benefits that had accrued to the member immediately after the transfer and the greater of:
(a) the employer‑provided component of the actuarial value of the benefits that had accrued to the member immediately before the transfer worked out using the valuation parameters set out in Part 2; and
(b) the employer‑provided component of the standard vested benefit at the date of the transfer.
(4) If the receiving scheme is a funded scheme, the amount worked out under subclause (3) is to be divided by 0.85.
(5) For the purposes of paragraph (3) (b), if there is an option in vested benefits, the reference to ‘standard vested benefit’ is a reference to the maximum value of the vested benefit.
25 Conversion from defined benefit membership to accumulation membership
(1) This clause applies if:
(a) the member’s benefits are converted to accumulation benefits in the financial year; and
(b) the conversion results in the member transferring to the accumulation membership an amount that exceeds the greater of:
(i) the actuarial value of all employer‑provided benefits that had accrued to the member before the conversion; and
(ii) the employer‑provided component of the member’s standard vested benefit for the financial year at the date of the conversion.
(2) The actuarial value of the increase in the employer‑provided benefits that accrued to the member for the financial year is an amount that represents the difference between the opening balance of the part of the member account provided by the employer and the greater of:
(a) the employer‑provided component of the actuarial value of the benefits that had accrued to the member before the conversion worked out using the valuation parameters set out in Part 2; and
(b) the employer‑provided component of the standard vested benefit at the date of the conversion.
(3) If the scheme is a funded scheme, the amount worked out under subclause (2) is to be divided by 0.85.
(4) For the purposes of subparagraph (1) (b) (ii) and paragraph (2) (b), if there is an option in vested benefits, the reference to ‘standard vested benefit’ is a reference to the maximum value of the vested benefit.
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 3—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 Company Number (ACN) or Australian Registered Business Number (ARBN) |
| 108 | Australian Business Number |
| 109 | Contact name |
| 110 | Contact telephone number |
| 111 | Contact facsimile number |
| 112 | Street address |
| 113 | Postal address |
| 114 | e‑mail address |
| 115 | Supplier file reference |
| 116 | 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 |
| 206 | Previous name (if any) |
| 207 | Contact name |
| 208 | Contact telephone number |
| 209 | Contact facsimile number |
| 210 | Street address |
| 211 | Current postal address |
| 212 | Previous postal address |
| 213 | e‑mail address |
| 214 | Address for service indicator |
| 215 | Financial year for which information is being given |
| 216 | An indication (by a code or other symbol) of whether the superannuation provider is a deferred annuity provider |
| 217 | Software product type |
| 218 | Superannuation administrator indicator |
| 219 | Fund benefit structure |
| | Member information |
| 301 | System code |
| 302 | Superannuation provider member account number |
| 303 | Superannuation provider client identifier |
| 304 | Account benefit structure |
| 305 | Account opened date |
| 306 | Account status (whether active or closed) |
| 307 | Tax file number (if given to the provider in connection with the operation or possible future operation of the Act)* |
| 308 | Name* |
| 309 | Previous name (if any) |
| 310 | Sex |
| 311 | Date of birth* |
| 312 | Residential address* |
| 313 | Correspondence returned indicator |
| 314 | An indication (by a code or other symbol) of whether the member’s account is a deferred annuity account |
| 315 | Date of death |
| | Employer information |
| | Note: This information is only required if the member’s residential address is not shown |
| 401 | Name |
| 402 | Trading name |
| 403 | PAYE group number |
| 404 | Business address |
| | Contributed amounts information |
| 501 | Period start date |
| 502 | Period end date |
| 503 | Total of contributed amounts* |
| 504 | Employer contributed amount (accumulation)* |
| 505 | Employer contributed amount (defined benefit)* |
| 506 | Post 20 August 1996 component of employer eligible termination payment rolled over on or after 1 July 1997* |
| 507 | Allocated surplus amount* |
Schedule 4—Contributed amounts paid/transferred out statement—additional matters
(regulation 3A)
| | Member contributions information |
| --- | ----------------------------------------------------------------------------------------------------------------------- |
| 101 | Information on the matters set out in Schedule 3 |
| | Contributed amounts paid/transferred out information |
| 201 | Destination type |
| 202 | Name of destination superannuation provider* |
| 203 | Destination superannuation provider street address* |
| 204 | Destination superannuation provider postal address |
| 205 | Destination superannuation provider superfund number (SFN) |
| 206 | Destination superannuation provider member account number |
| 207 | Destination superannuation provider client identifier |
| 208 | Destination superannuation provider Australian Business Number |
| 209 | Destination superannuation provider system or product code |
| 210 | Unique superannuation provider reference for the contributed amount transferred out |
| 211 | Date superannuation provider ceased holding contributions |
| 212 | Total contributed amounts transferred* |
| 213 | Transferred employer contributed amount (accumulation)* |
| 214 | Transferred employer contributed amount (defined benefit)* |
| 215 | Transferred post 20 August 1996 component of employer eligible termination payment rolled over on or after 1 July 1997* |
| 216 | Transferred allocated surplus amount* |
| 217 | Paid/transferred amount and total amounts mentioned in subsection 13 (7) of the Act* |
Schedule 5—Information to be given by a transferor superannuation provider to a destination superannuation provider
(regulation 3B)
| | Transferor superannuation provider information |
| --- | ----------------------------------------------------------------------------------------------------------------------- |
| 101 | Contact name |
| 102 | Contact telephone number |
| 103 | Contact facsimile number |
| 104 | Contact e‑mail address |
| | Member information |
| 201 | Tax file number (if given to the provider in connection with the operation or possible future operation of the Act) |
| 202 | Name |
| 203 | Previous name (if any) |
| 204 | Sex |
| 205 | Date of birth |
| 206 | Residential address |
| | Employer information |
| | Note: This information is only required if the member’s residential address is not shown. |
| 301 | Name |
| 302 | Trading name |
| 303 | PAYE group number |
| 304 | Business address |
| | Contributed amounts information |
| 401 | Financial year to which the transferred contributed amount relates |
| 402 | Transferred amount and the total amounts mentioned in subsection 13 (7) of the Act* |
| 403 | Transferred employer contributed amount (accumulation)* |
| 404 | Transferred employer contributed amount (defined benefit)* |
| 405 | Transferred post 20 August 1996 component of employer eligible termination payment rolled over on or after 1 July 1997* |
| 406 | Transferred allocated surplus amount* |
Schedule 6—Information to be given by a destination superannuation provider to a transferor superannuation provider
(regulation 3C)
| 101 | Destination superannuation provider superfund number (SFN) |
| --- | -------------------------------------------------------------- |
| 102 | Destination superannuation provider member account number |
| 103 | Destination superannuation provider client identifier |
| 104 | Destination superannuation provider Australian Business Number |
Schedule 7—Assessment variation advice statement
(regulation 3D)
| | Supplier information |
| --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| 101 | Information on the matters set out under this heading in Schedule 3 |
| | Superannuation provider assessment identity data |
| 201 | Tax file number |
| 202 | Australian Business Number |
| | Assessment contact person data |
| 301 | System code |
| 302 | Superannuation provider contact name |
| 303 | Superannuation provider contact telephone number |
| 304 | Superannuation provider contact facsimile number |
| 305 | Superannuation provider contact e‑mail address |
| | Assessment review data |
| 401 | Assessment identifier |
| 402 | Assessment amount |
| 403 | Advance instalment amount |
| 404 | Assessment review reason codes |
| 405 | If contributed amounts have been paid to member or transferred to another superannuation provider, the information on the matters set out in Part 2 of Schedule 4 |
| 406 | Date of death of member |
Schedule 8—Account reconciliation statement
(regulation 3E)
| | Supplier information |
| --- | ------------------------------------------------------------------- |
| 101 | Information on the matters set out under this heading in Schedule 3 |
| | Superannuation provider information |
| 201 | Information on the matters set out under this heading in Schedule 3 |
| | Member account information |
| 301 | Surcharge paid |
| 302 | Interest paid (if any) under subsection 16 (4) of the Act |
| 303 | Interest paid (if any) under section 21 or 22 of the Act |
| 304 | Total amount paid |
Schedule 9—Tax file number statement
(subregulation 10 (1))
| | Supplier information |
| --- | ----------------------------------------------------------------------------------------- |
| 101 | Information on the matters set out under this heading in Schedule 3 |
| | Superannuation provider information |
| 201 | Information on the matters set out under this heading in Schedule 3 |
| | Member information |
| 301 | Information on the matters set out under this heading in Schedule 3 |
| | Employer information |
| | Note: 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 3 |