PET - Plain English Taxonomy

Attribute:	BSL19386
Concept:	Superannuation Benefit Liability Members Amount
Label:	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.

Dimensions

Dimension	Member	Description
MemberAccountTaxPhaseDimension	(TaxFree)	This dimension represents the tax phase of a member account. Represents where the members' benefits are no longer liable for income tax on earnings due to the members' benefits being identified as in the 'retirement phase' within the purposes of the Income Tax Assessment Act.

Dimension

Member

Description

MemberAccountTaxPhaseDimension

(TaxFree)

This dimension represents the tax phase of a member account.
Represents where the members' benefits are no longer liable for income tax on earnings due to the members' benefits being identified as in the 'retirement phase' within the purposes of the Income Tax Assessment Act.