Income Tax Assessment Regulations 1997 (Repealed)

SCHEDULE 1AA  

Note: See subregulation 293-115.20(2) .


WORKING OUT DEFINED BENEFIT CONTRIBUTIONS

PART 3 - VALUATION PARAMETERS  

17   Pensions  

17(1)    
If the benefit is a single life pension, the pension is to be valued using the assumptions set out in this Part.

17(2)    
If the benefit is a reversionary pension, the value of the pension is to be taken as the value of the pension assuming it is a single life pension, increased by 10%.




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