Income Tax Assessment (1997 Act) Regulations 2021

SCHEDULES

SCHEDULE 1AA  

Note: See subsection 293-115.20(2) .

WORKING OUT DEFINED BENEFIT CONTRIBUTIONS

PART 3 - VALUATION PARAMETERS  

12   Fund earning rate and crediting rate  

12(1)    
If necessary, the fund earning rate to be assumed is 8% per year.

12(2)    
If necessary, the assumed crediting rate is to be based on the assumed fund earning rate.