Commonwealth Numbered Regulations

1993 No. 52 SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS - REG 4

4. (1) Subject to subregulation (2), the notional employer contribution rate
in relation to a class of employees who are members of a defined benefit
superannuation scheme is the rate determined in accordance with regulation 5
or 6.

(2) If regulation 5 or 6 is not applicable to a class of employees, the
notional employer contribution rate for that class is calculated in accordance
with a method determined by an actuary, who certifies that the method:

   (a)  is applicable to the class; and

   (b)  is consistent with regulation 5 or 6; and

   (c)  determines a rate that is comparable to the rate at which the employer
        of the employees must contribute to the superannuation scheme, or
        schemes, to provide the employees with the minimum requisite benefit.