Income Tax Assessment (1997 Act) Regulations 2021

SCHEDULES

SCHEDULE 1A  

Note: See sections 291-170.02 , 291-170.05 and 291-170.07 and Schedule 1AA .

METHOD OF WORKING OUT AMOUNT OF NOTIONAL TAXED CONTRIBUTIONS

PART 3 - VALUATION PARAMETERS  

3.2   Discount rate  

3.2(1)    
The discount rate to be used to discount projected future benefits and salaries is 8% per year.

3.2(2)    
The discount rate is not to be adjusted for investment expenses or investment-related taxation or for any other reason.