SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) REGULATIONS 1997 (REPEALED)
METHOD FOR WORKING OUT AMOUNT OF SURCHARGEABLE CONTRIBUTIONS
(paragraph 2M(3)(a) )
Part 2 - Valuation parameters 4 Discount rate 4(1)The discount rate to be applied is 8% a year.
4(2)
The discount rate is not to be adjusted for investment expenses or investment-related taxation or for any other reason.
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