Income Tax Assessment Regulations 1997 (Repealed)
Note: See subregulation 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.
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