Income Tax Assessment Regulations 1997 (Repealed)
Note: See subregulation 293-115.20(2) .
WORKING OUT DEFINED BENEFIT CONTRIBUTIONS
PART 3 - VALUATION PARAMETERS 17 Pensions 17(1)If the benefit is a single life pension, the pension is to be valued using the assumptions set out in this Part.
17(2)
If the benefit is a reversionary pension, the value of the pension is to be taken as the value of the pension assuming it is a single life pension, increased by 10%.
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