Accrued pension payments

16 Jul Accrued pension payments

SISR 1.06(9A) which states that the provision of a pension will meet the pension standards if the rules of the superfund ENSURE that the pension is paid at least annually and ENSURES that the pension is at least the minimum payment amount for that financial year.  If a liability exists at year end it must be proven that the pension was paid and not just accrued..