Document ID: chunk:federal_register_of_legislation:F2024L00075:reg:11
Version: federal_register_of_legislation:F2024L00075
Segment Type: reg
Provision Reference: reg 11
Character Range: 12726–13644

11                    A statement of changes in member benefits shall present opening and closing balances for member liabilities and, when applicable, include the following line items for the period:
          (a)                    employer contributions;
          (b)                   member contributions;
          (c)                    taxes on contributions;
          (d)                   benefits transferred into the entity from other superannuation entities;
          (e)                    benefits to members or their beneficiaries;
          (f)                    insurance premiums charged to defined contribution member accounts;
          (g)                   net benefits allocated to defined contribution member accounts;
          (h)                   net changes to defined benefit member accrued benefits; and
          (i)                     amounts allocated to members from reserves.