[Maria Olivotto]

No, the pension payments cannot be accrued and paid out in the following year, the pension payments must be paid in cash in the financial year under audit.  No accrued amounts can occur with pension payments. They have either met the minimum pension payment amount required for the year or they may have paid over the minimum amount required to be paid or they have not met the minimum pension payment amount required and a Reg.6.17 contravention will apply.