Document ID: chunk:federal_register_of_legislation:F2017L00729:body:0:p6
Version: federal_register_of_legislation:F2017L00729
Segment Type: other
Provision Reference: 
Character Range: 14926–17917

two years ago and there have been no contributions or rollover amounts in respect of that member within the past five years. Excludes: lost member accounts and active member accounts.

Lost member account                     Represents the account of a member who is inactive and is uncontactable or who transferred from another RSE as a lost member. Excludes: members that have confirmed their address in the past two years, members that have indicated that they want to remain a member, inactive member accounts and active member accounts. Reference: SIS Regulations r. 1.03A

Item 2                          Report the number of member accounts in column 1.

                                Report the value of members' benefits in column 2 as the sum of defined contribution members' benefits (where relevant) and defined benefit members' benefits (where relevant). Do not include unallocated contributions in column 2.

                                Report members with defined benefit interests only in item 2.1 column 1 and column 2. Report the value of defined benefit members' benefits in item 2.1 column 2.

                                Report members with defined contribution interests only in item 2.2 column 1 and column 2. Report the value of defined contribution members' benefits in item 2.2 column 2.

                                Report in relation to members who have both defined benefit interests and defined contribution interests in item 2.3 column 1. Report the value of members' benefits for these members separately in item 2.3.1 column 2 and item 2.3.2 column 2. Report the value of members' benefits of defined benefit interests in item 2.3.1 column 2 as the value of defined benefit members' benefits. Report the value of members' benefits of defined contribution interests in item 2.3.2 column 2 as the value of defined contribution members' benefits.

Defined benefits interests      Represents a member interest that is a defined benefit interest or a defined benefit pension. Reference: SIS Regulations, r. 1.03AA, r. 9.04E.

Defined contribution interests  Represents a member's interest in an RSE that is not a defined benefit interest. Reference: SIS Regulations, r. 1.03.

Item 3          Report the number of member accounts in column 1.

                Report the value of members' benefits in column 2 as the sum of defined contribution members' benefits and defined benefit members' benefits. Do not include unallocated contributions in column 2.

                Report in relation to members that are in taxed phase only in item 3.1 and members that are in tax free phase only in item 3.2, for column 1 and column 2 respectively.

                Report in relation to members who are in both tax free phase and taxed phase in item 3.3 column 1. Where a member has interests in the taxed phase (an accumulation interest) and in the tax-free phase (a pension interest) in a single account, report the value of members' benefits for the