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Sample note for the year ended 30 June 2023 To be inserted in the Notes to the Financial Statements under the heading Superannuation AASB 119 148(d)(i) [Employer name] makes [all/the majority] of its employer superannuation contributions in respect of its employees to the Local Authorities Superannuation Fund (the Fund). This Fund has two categories of membership, accumulation and defined benefit, each of which is funded differently. Obligations for contributions to the Fund are recognised
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