Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 296
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Better targeted superannuation concessions
Subdivision 296-B
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Better targeted superannuation concessions
SECTION 296-70.01
296-70.01
RELEVANT SUPERANNUATION EARNINGS
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PRESCRIBED FACTOR
For the purposes of the definition of prescribed factor in subsection 296-70(1) of the Act, the value is 0.825.
View history note
Hide history noteFor the purposes of the definition of prescribed factor in subsection 296-70(1) of the Act, the value is 0.825.
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