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  

3.3   Fund earning rate and crediting rate  

3.3(1)    
If necessary, the fund earning rate to be assumed is 8% per year.

3.3(2)    
If necessary, the assumed crediting rate is to be based on the assumed fund earning rate.