Income Tax Assessment Regulations 1997 (Repealed)

SCHEDULE 1A  

(subregulations 292-170.02(2) , 292-170.05(2) and (3) and 292-170.06(2) and (3))

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.