SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 1997 (REPEALED)

SCHEDULE 1  

Method for working out amount of surchargeable contributions

(paragraph 2M(3)(a) )

Part 2 - Valuation parameters  

4   Discount rate  

4(1)    
The discount rate to be applied is 8% a year.

4(2)    
The discount rate is not to be adjusted for investment expenses or investment-related taxation or for any other reason.