Members Benefit

Liability for members' benefits
For a defined benefit member that has both defined benefit members’ benefits and defined contribution members’ benefits, report the portion that is attributed to that member’s defined benefit members’ benefits in item 5.2 and the portion that is attributed to that member’s defined contribution members’ benefits in item 5.1. Report current values of members’ benefits where available; otherwise, where the last triennial review has been adopted in accordance with Australian Accounting Standards, report the value of a member’s defined benefit members’ benefits and defined contribution members’ benefits in accordance with the last triennial review.

Members benefits

Members' benefits
Report in item 5. Movement detail, the value of member benefits as at the end of the reporting period for new member accounts and as at the date of closure for closed member accounts.

 Liability for members' benefits
All items on SRF 720.0 are required for Australia's National Accounts, which is based on the international standard, the System of National Accounts 2008 (2008 SNA) including the definition of market price. For item 26.1, report net assets available to pay benefits in respect of a PST in column 3 'defined contribution members' benefits'. This represents the beneficial rights of unit holders in the trust as a result of investment in the RSE.