Tax and Superannuation Laws Amendment (2014 Measures No. 2) Regulation 2014 (52 of 2014)

Schedule 2 CPI and Treasury bond rate

Insert:

CPI means the Consumer Price Index number (being the weighted average of the 8 capital cities) published by the Australian Bureau of Statistics.

Treasury bond rate , for a particular day, means:

(a) if any Treasury bonds with a 10 year term were issued on that day - the annual yield on those bonds; or

(b) otherwise - the annual yield on Treasury bonds with a 10 year term, as published by the Reserve Bank of Australia for that day.