INCOME TAX ASSESSMENT REGULATIONS 1997

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.



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