INCOME TAX ASSESSMENT REGULATIONS 1997

SCHEDULE 1AA  

Note: See subregulation 293-115.20(2) .


WORKING OUT DEFINED BENEFIT CONTRIBUTIONS

PART 3 - VALUATION PARAMETERS  

12   Fund earning rate and crediting rate  

12(1)  
If necessary, the fund earning rate to be assumed is 8% per year.

12(2)  
If necessary, the assumed crediting rate is to be based on the assumed fund earning rate.




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