Example: A member's adjusted taxable income is $108,256 (including surchargeable contributions of $20,000 as calculated and notified by the member's defined benefits fund). The member's surcharge rate is 5.00000% [($108,256 - $99,710) ÷ 1,709.20]. The member's superannuation surcharge liability is $1,000 (5% of $20,000) which is added to the member's accumulated surcharge debt account maintained by the superannuation fund.

Examples: Benefits that Defence is not required to report, including housing assistance and reunion travel for a member's dependants.