Income Tax Assessment Regulations 1997 (Repealed)

SCHEDULE 1A  

(subregulations 292-170.02(2) , 292-170.05(2) and (3) and 292-170.06(2) and (3))

METHOD OF WORKING OUT AMOUNT OF NOTIONAL TAXED CONTRIBUTIONS

PART 1 - PRELIMINARY  

1.1  

1.1   Meaning of accruing member  
An accruing member in a financial year is a defined benefit member who is not a non-accruing member for the financial year.