INCOME TAX ASSESSMENT REGULATIONS 1997

SCHEDULE 1AA  

Note: See subregulation 293-115.20(2) .


WORKING OUT DEFINED BENEFIT CONTRIBUTIONS

PART 3 - VALUATION PARAMETERS  

11   Discount rate  

11(1)  
The discount rate to be used to discount projected future benefits and salaries is 8% per year.

11(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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