Western Australian Consolidated Regulations (1) If an amount
contributed to a superannuation scheme is taken by clause 8 in the
Glossary to the Act to be paid by an employer to an employee during a return
period, then the employer must ensure that an actuarial determination is in
force for that return period in respect of the contribution and the employee.
(2) An employer must
ensure that a new actuarial determination is made as soon as practicable after
the occurrence of an event which could reasonably be expected to significantly
affect the accuracy of the current determination.
(3) If the
Commissioner considers that as a result of a significant change of
circumstances an actuarial determination is no longer accurate, the
Commissioner may direct the employer to ensure that a new actuarial
determination is made and the employer is to comply with that direction.
(4) A determination
made under subregulation (3) has effect in respect of each return period
which commences after the date on which the direction is given.