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    Determining the defined benefit superannuation interest value for calculating the pre-July 1983 amount at 30 June 2007


    This information applies only to superannuation interests that are:

    • defined benefit interests in taxed funds, and
    • in the accumulation phase.
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    What is a defined benefit interest?

    A defined benefit interest is generally an interest for which the benefits payable from the interest are defined by reference to a specified amount or matter, commonly the member's salary at a particular time or an average salary for a particular period.

      Last modified: 25 May 2015QC 19618