| Label: |
Liability for members' benefits |
| Concept Guidance: |
This is the value, as at the relevant date, of liability for members' benefits. This represents the present obligation to beneficiaries for benefits they are entitled to receive in the future as a result of membership of the Registrable Superannuation Entity in accordance with the relevant accounting standards.
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| Form-Specifc Guidance: |
Report liability for members’ benefits in respect of a PST in item 23.1. Do not complete item 23.2 and item 23.3 in respect of a PST.
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