Superannuation Guarantee (Administration) Regulations 2018
If, in relation to a class of employees who are members of a defined benefit superannuation scheme: (a) the minimum requisite benefit in respect of each employee in that class is calculated as an accumulation of employer contributions; and (b) the employer contribution rate used in that calculation is the same for each employee in the class;
the notional employer contribution rate in relation to the class is that employer contribution rate.
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CCH Note:
S 9 will be substituted by FRLI No F2026L00133, s 4 and Sch 1 item 9, effective 1 July 2026. S 9 will read:
both of the following are satisfied: then the notional employer contribution rate in relation to the class is that employer contribution rate.
SECTION 9 NOTIONAL EMPLOYER CONTRIBUTION RATE
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ACCUMULATION BENEFITS
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9
If, in relation to a class of employees who are:
(a)
defined benefit members; and
(b)
members of a defined benefit superannuation scheme;
(c)
the minimum requisite benefit in respect of each employee in that class is calculated as an accumulation of employer contributions;
(d)
the employer contribution rate used in that calculation is the same for each employee in the class;
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