sec.14DFee amounts— sch 2A , items 1, 2 and 7

sec.14D Fee amounts— sch 2A , items 1, 2 and 7

This section applies in relation to a fee under schedule 2A , item 1(1)(a) or (b), 2 or 7. For the financial year starting on 1 July 2026 or a later financial year, the amount of the fee is the amount worked out by— working out the adjusted amount for the fee for the financial year under subsection (3) ; and rounding the adjusted amount under subsection (4) . The adjusted amount for the fee for the financial year is the amount worked out using the following formula— where— A means the adjusted amount for the fee for the financial year. B means the base amount for the fee. C means the CPI multiplier for the financial year. D means the charge percentage, within the meaning of the Superannuation Guarantee (Administration) Act 1992 (Cwlth) , section 19 (2) , for the financial year. For subsection (2) (b) , the adjusted amount is to be rounded— if the adjusted amount is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or if the adjusted result is more than $100—to the nearest multiple of 10 cents (rounding one-half upwards). s 14D ins 2025 SL No. 57 s 6 (sec.14D-ssec.1) This section applies in relation to a fee under schedule 2A , item 1(1)(a) or (b), 2 or 7. (sec.14D-ssec.2) For the financial year starting on 1 July 2026 or a later financial year, the amount of the fee is the amount worked out by— working out the adjusted amount for the fee for the financial year under subsection (3) ; and rounding the adjusted amount under subsection (4) . (sec.14D-ssec.3) The adjusted amount for the fee for the financial year is the amount worked out using the following formula— where— A means the adjusted amount for the fee for the financial year. B means the base amount for the fee. C means the CPI multiplier for the financial year. D means the charge percentage, within the meaning of the Superannuation Guarantee (Administration) Act 1992 (Cwlth) , section 19 (2) , for the financial year. (sec.14D-ssec.4) For subsection (2) (b) , the adjusted amount is to be rounded— if the adjusted amount is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or if the adjusted result is more than $100—to the nearest multiple of 10 cents (rounding one-half upwards).

• (a) working out the adjusted amount for the fee for the financial year under subsection (3) ; and
• (b) rounding the adjusted amount under subsection (4) .
• (a) if the adjusted amount is not more than $100—to the nearest multiple of 5 cents (rounding one-half upwards); or
• (b) if the adjusted result is more than $100—to the nearest multiple of 10 cents (rounding one-half upwards).