Western Australian Consolidated Regulations

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PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 42

42 .         Categories of participants

        (1)         An actuarial determination required by regulation 41 must be made in relation to each participant either separately or in accordance with this regulation.

        (2)         An actuary may, if the actuary considers it reasonable to do so, divide the participants in a scheme into categories and make a determination in respect of a notional average member of each category.

        (3)         If a determination is made under subregulation (2) for a category, that determination applies in respect of each participant who is a member of that category, including any person who subsequently becomes a member of that category.

        (4)         An actuary may categorise participants in a scheme according to their occupations, their salaries, the types of benefits to which they are or will become entitled, or on such other basis as the actuary considers appropriate.



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