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Income Tax Assessment Regulations 1997 (Repealed)
- PART 1 - PRELIMINARY
- REGULATION 1 NAME OF REGULATIONS
- REGULATION 2 COMMENCEMENT
- PART 2 - LIABILITY RULES OF GENERAL APPLICATION
- Division 26 - Some amounts you cannot deduct, or cannot deduct in full
- REGULATION 26-85.01 BORROWING COSTS ON LOANS TO PAY LIFE INSURANCE PREMIUMS - TERM INSURANCE POLICY
- Division 28 - Car expenses
- REGULATION 28-25.01 CAR EXPENSES - CENTS PER KILOMETRE (ACT, S 28-25)
- Division 30 - Valuation of particular gifts of property
- REGULATION 30-212.01 VALUATION OF GIFTS
- REGULATION 30-212.02 APPLICATION FOR VALUATION
- REGULATION 30-212.03 APPLICATION FOR VALUATION
- REGULATION 30-212.04 APPLICATION FEES
- REGULATION 30-212.05 CERTIFICATES OF AUTHENTICITY
- REGULATION 30-212.06 ESTIMATES OF FEES
- REGULATION 30-212.07 ADVANCE PAYMENT OF FEES
- REGULATION 30-212.08 COMMISSIONER NOT REQUIRED TO CONSIDER CERTAIN APPLICATIONS
- REGULATION 30-212.09 APPLICATIONS TREATED AS HAVING NO EFFECT
- REGULATION 30-212.10 FEES FOR CARRYING OUT VALUATIONS
- REGULATION 30-212.11 CREDITING AND REPAYING VALUATION FEES
- REGULATION 30-212.12 VALUATION CERTIFICATES
- Division 31 - Conservation covenants
- REGULATION 31-15.01 VALUATION OF LAND
- REGULATION 31-15.02 APPLICATION FOR VALUATION
- REGULATION 31-15.03 ESTIMATES OF FEES - REQUEST BY APPLICANT
- REGULATION 31-15.04 ADVANCE PAYMENT OF FEES
- REGULATION 31-15.05 COMMISSIONER NOT REQUIRED TO CONSIDER CERTAIN APPLICATIONS
- REGULATION 31-15.06 APPLICATIONS TREATED AS HAVING NO EFFECT
- REGULATION 31-15.07 FEES FOR CARRYING OUT VALUATIONS
- REGULATION 31-15.08 CREDITING AND REPAYING VALUATION FEES
- REGULATION 31-15.09 VALUATION CERTIFICATES
- Division 50 - Exempt entities
- REGULATION 50-50.01 PRESCRIBED INSTITUTIONS LOCATED OUTSIDE AUSTRALIA
- REGULATION 50-50.02 PRESCRIBED INSTITUTIONS PURSUING OBJECTIVES PRINCIPALLY OUTSIDE AUSTRALIA
- REGULATION 50-50.03 PRESCRIBED SPORTING SOCIETY, ASSOCIATION OR CLUB
- REGULATION 50-55.01 PRESCRIBED INSTITUTIONS FOR ITEMS 1.3, 1.4, 6.1 AND 6.2 IN DIVISION 50
- REGULATION 50-70.01 PRESCRIBED SOCIETIES, ASSOCIATIONS OR CLUBS (ACT, S 50-70)
- Division 51 - Exempt amounts
- REGULATION 51-5.01 DEFENCE ALLOWANCES
- REGULATION 51-42.01 BONUSES FOR EARLY COMPLETION OF AN APPRENTICESHIP
- Division 61 - Generally applicable tax offsets
- Subdivision 61-G - Private health insurance offset complementary to Part 2-2 of the Private Health Insurance Act 2007
- REGULATION 61-220.01 DEFINITIONS FOR SUBDIVISION 61-G
- REGULATION 61-220.02 PRIVATE HEALTH INSURER TO PROVIDE ANNUAL STATEMENT TO PHIIB IF REQUESTED
- Division 70 - Trading stock
- REGULATION 70-55.01 COST OF NATURAL INCREASE OF LIVE STOCK - PARAGRAPH 70-55(1)(b) OF ACT
- Division 83A - Employee share schemes
- REGULATION 83A-5.01 OBJECT OF DIVISION 83A
- REGULATION 83A-315.01 DETERMINING THE VALUE OF A RIGHT
- REGULATION 83A-315.02 VALUING UNLISTED RIGHTS
- REGULATION 83A-315.03 EXERCISE PRICE OF RIGHT NIL OR CAN NOT BE DETERMINED
- REGULATION 83A-315.04 VALUE OF BENEFICIAL INTERESTS
- REGULATION 83A-315.05 OUTLINE OF REMAINDER OF DIVISION
- REGULATION 83A-315.06 STEP 1 - CALCULATE THE CALCULATION PERCENTAGE
- REGULATION 83A-315.07 STEP 2 - HOW TO USE CALCULATION PERCENTAGE
- REGULATION 83A-315.08 TABLE 1 AND INSTRUCTIONS
- REGULATION 83A-315.09 TABLE 2 AND INSTRUCTIONS
- PART 2A - SPECIALIST LIABILITY RULES
- Division 230 - Taxation of financial arrangements
- REGULATION 230-355.01 RECORDING REQUIREMENTS
- Division 290 - Contributions to superannuation funds
- Subdivision 290-C - Deducting personal contributions
- REGULATION 290-155.01 COMPLYING SUPERANNUATION FUND CONDITION - PRESCRIBED SUPERANNUATION FUNDS
- REGULATION 290-155.05 COMPLYING SUPERANNUATION FUND CONDITION - PRESCRIBED CONTRIBUTIONS AND SUPERANNUATION FUNDS
- REGULATION 290-170.01 NOTICE OF INTENT TO DEDUCT CONTRIBUTIONS - CONTRIBUTIONS-SPLITTING APPLICATIONS
- Division 291 - Excess concessional contributions
- Subdivision 291-B - Excess concessional contributions
- REGULATION 291-25.01 CONCESSIONAL CONTRIBUTIONS FOR A FINANCIAL YEAR
- Division 292 - Excess non-concessional contributions
- Subdivision 292-C - Excess non-concessional contributions tax
- REGULATION 292-90.01 NON-CONCESSIONAL CONTRIBUTIONS FOR A FINANCIAL YEAR
- Subdivision 292-D - Modifications for defined benefit interests
- REGULATION 292-170.01 DEFINITIONS
- REGULATION 292-170.02 NOTIONAL TAXED CONTRIBUTIONS - CONTRIBUTIONS FOR FUNDS WITH 5 OR MORE DEFINED BENEFIT MEMBERS
- REGULATION 292-170.03 NOTIONAL TAXED CONTRIBUTIONS - CONTRIBUTIONS FOR FUNDS WHERE REGULATION 292-170.02 DOES NOT APPLY
- REGULATION 292-170.04 NOTIONAL TAXED CONTRIBUTIONS - NIL AMOUNT
- REGULATION 292-170.05 NOTIONAL TAXED CONTRIBUTIONS - OTHER CONDITIONS (PARAGRAPH 292-170(6)(d) OF THE ACT)
- REGULATION 292-170.06 NOTIONAL TAXED CONTRIBUTIONS - OTHER CONDITIONS (SUBPARAGRAPH 292-170(7)(e)(ii) OF THE ACT)
- REGULATION 292-170.07 NOTIONAL TAXED CONTRIBUTIONS - OTHER CONDITIONS (PARAGRAPH 292-170(8)(d) OF THE ACT)
- REGULATION 292-170.08 NOTIONAL TAXED CONTRIBUTIONS - OTHER CONDITIONS (SUBPARAGRAPH 292-170(9)(e)(ii) OF THE ACT)
- Division 293 - Sustaining the superannuation contribution concession
- Subdivision 293-D - Modifications for defined benefit interests
- REGULATION 293-115.01 METHOD OF DETERMINING AMOUNT OF DEFINED BENEFIT CONTRIBUTIONS
- Subdivision 293-DA - Further modifications for defined benefit interests
- REGULATION 293-115.05 PRELIMINARY
- REGULATION 293-115.10 DEFINED BENEFIT CONTRIBUTIONS - NON-ACCRUING MEMBERS
- REGULATION 293-115.15 DEFINED BENEFIT CONTRIBUTIONS - ACCRUING MEMBERS WITH FUNDED BENEFIT INTERESTS
- REGULATION 293-115.20 DEFINED BENEFIT CONTRIBUTIONS - ACCRUING MEMBERS WITH OTHER INTERESTS
- Subdivision 293-E - Modifications for constitutionally protected State higher level office holders
- REGULATION 293-145.01 CONSTITUTIONALLY PROTECTED STATE HIGHER LEVEL OFFICE HOLDERS
- Division 294 - Transfer balance cap
- Subdivision 294-B - Transfer balance account
- REGULATION 294-25.01 CREDIT IN TRANSFER BALANCE ACCOUNT - PAYMENT OF CONSIDERATION FOR INTEREST SUPPORTING DEFERRED SUPERANNUATION INCOME STREAM
- Subdivision 294-C - Transfer balance debits
- REGULATION 294-80.01 DEBIT IN TRANSFER BALANCE ACCOUNT - REDUCTION IN AMOUNT OF SUPERANNUATION INCOME STREAM BENEFIT
- REGULATION 294-80.02 DEBIT IN TRANSFER BALANCE ACCOUNT - REDUCTION IN AMOUNT OF SUPERANNUATION INCOME STREAM BENEFIT
- REGULATION 294-80.03 DEBIT IN TRANSFER BALANCE ACCOUNT - CERTAIN ITEMS OF TABLE IN SUBSECTION 294-80(1) OF THE ACT DO NOT APPLY TO CERTAIN SUPERANNUATION INCOME STREAMS
- Subdivision 294-D - Modifications for certain defined benefit income streams
- REGULATION 294-130.01 MEANING OF CAPPED DEFINED BENEFIT INCOME STREAM
- REGULATION 294-135.01 TRANSFER BALANCE CREDIT - DETERMINING SPECIAL VALUE OF A SUPERANNUATION INTEREST
- REGULATION 294-145.01 TRANSFER BALANCE DEBITS - DETERMINING DEBIT VALUE OF A SUPERANNUATION INTEREST
- Division 295 - Taxation of superannuation entities
- Subdivision 295-D - Contributions excluded
- REGULATION 295-265.01 APPLICATION OF PRE-1 JULY 1988 FUNDING CREDITS - LIMIT ON CHOICE
- Subdivision 295-F - Exempt income
- REGULATION 295-385.01 SEGREGATED CURRENT PENSION ASSETS - PRESCRIBED SUPERANNUATION INCOME STREAM BENEFITS
- Subdivision 295-G - Deductions
- REGULATION 295-465.01 DEDUCTIBLE PORTION OF PREMIUMS
- Division 302 - Superannuation death benefits paid from complying plans etc
- REGULATION 302-195 CIRCUMSTANCES IN WHICH A PERSON DIED IN THE LINE OF DUTY
- REGULATION 302-195A CIRCUMSTANCES IN WHICH A PERSON IS TAKEN NOT TO HAVE DIED IN THE LINE OF DUTY
- PART 3 - SUPERANNUATION BENEFITS PAID FROM COMPLYING PLANS ETC
- Division 301 - Superannuation member benefits paid from complying plans etc
- Subdivision 301-D - Departing Australia superannuation payments
- REGULATION 301-170.01 DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS
- Subdivision 301-E - Superannuation lump sum member benefits less than $200
- REGULATION 301-225.01 SUPERANNUATION LUMP SUM MEMBER BENEFITS LESS THAN $200 ARE TAX FREE
- Division 302 - Superannuation death benefits paid from complying plans etc
- Subdivision 302-D - Definitions relating to dependants
- REGULATION 302-195 CIRCUMSTANCES IN WHICH A PERSON DIED IN THE LINE OF DUTY
- SECTION 302-195A CIRCUMSTANCES IN WHICH A PERSON IS TAKEN NOT TO HAVE DIED IN THE LINE OF DUTY
- REGULATION 302-200.01 WHAT IS AN INTERDEPENDENCY RELATIONSHIP - MATTERS TO BE TAKEN INTO ACCOUNT
- REGULATION 302-200.02 WHAT IS AN INTERDEPENDENCY RELATIONSHIP - EXISTENCE OF RELATIONSHIP
- Division 303 - Superannuation benefits paid in special circumstances
- REGULATION 303-10.01 MEANING OF TERMINAL MEDICAL CONDITION
- Division 306 - Roll-overs etc
- REGULATION 306-10.01 ROLL-OVER SUPERANNUATION BENEFIT
- Division 307 - Key concepts relating to superannuation benefits
- Subdivision 307-B - Superannuation lump sums and superannuation income stream benefits
- REGULATION 307-5.01 WHAT IS A SUPERANNUATION BENEFIT?
- REGULATION 307-70.01 SUPERANNUATION INCOME STREAM BENEFITS
- Subdivision 307-C - Components of a superannuation benefit
- REGULATION 307-125.01 COMPONENTS OF MEMBER BENEFITS ACCRUING BEFORE 1 JULY 1999 PAID FROM THE MILITARY SUPERANNUATION AND BENEFITS SCHEME
- REGULATION 307-125.02 COMPONENTS OF SUPERANNUATION BENEFITS AFTER DEATH OF RECIPIENT OF SUPERANNUATION INCOME STREAM
- Subdivision 307-D - Superannuation interests
- REGULATION 307-200.01 APPLICATION OF SUBDIVISION 307-D TO SUBDIVISIONS 291-C AND 293-D OF THE ACT
- REGULATION 307-200.02 MEANING OF SUPERANNUATION INTERESTS
- REGULATION 307-200.03 MEANING OF SUPERANNUATION INTERESTS - TREATING A SUPERANNUATION INTEREST AS 2 OR MORE SUPERANNUATION INTERESTS (PUBLIC SECTOR SCHEMES)
- REGULATION 307-200.04 MEANING OF SUPERANNUATION INTERESTS - TREATING A SUPERANNUATION INTEREST AS 2 OR MORE SUPERANNUATION INTERESTS (CONSTITUTIONALLY PROTECTED FUNDS)
- REGULATION 307-200.05 MEANING OF SUPERANNUATION INTERESTS - TREATING A SUPERANNUATION INTEREST AS 2 OR MORE SUPERANNUATION INTERESTS (SUPERANNUATION INCOME STREAMS)
- REGULATION 307-205.01 VALUE OF SUPERANNUATION INTEREST FOR CALCULATING PRE-JULY 1983 AMOUNT FOR MEMBERS IN THE CONTRIBUTIONS AND INVESTMENT PHASE
- REGULATION 307-205.02 VALUE OF SUPERANNUATION INTEREST
- REGULATION 307-205.02A SUPERANNUATION INCOME STREAMS OR SUPERANNUATION ANNUITIES BASED ON IDENTIFIABLE AMOUNTS - VALUE OF AN INTEREST
- REGULATION 307-205.02B PUBLIC SECTOR SUPERANNUATION SCHEMES - VALUE OF AN INTEREST
- REGULATION 307-205.02C DEFERRED SUPERANNUATION INCOME STREAMS - VALUE OF AN INTEREST
- REGULATION 307-205.02D POOLED INVESTMENT PENSIONS - VALUE OF AN INTEREST
- REGULATION 307-205.02E POOLED INVESTMENT ANNUITIES - VALUE OF AN INTEREST
- Division 328 - STS taxpayers
- REGULATION 328-375.01 CALCULATION OF STS GROUP TURNOVER - FUEL RETAILERS
- PART 3A - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
- Division 393 - Farm management deposits
- REGULATION 393-1 SIMPLIFIED OUTLINE OF THE FARM MANAGEMENT DEPOSITS SCHEME
- REGULATION 393-5 APPLICATION FORM FOR A FARM MANAGEMENT DEPOSIT: INFORMATION GIVEN BY DEPOSITOR
- REGULATION 393-10 APPLICATION FORM FOR A FARM MANAGEMENT DEPOSIT: INFORMATION GIVEN TO DEPOSITOR
- REGULATION 393-15 REPAYMENT OF FARM MANAGEMENT DEPOSIT IN THE EVENT OF A NATURAL DISASTER
- Division 418 - Exploration for minerals
- Subdivision 418-DA - Exploration credits allocation
- REGULATION 418-103.01 MEANING OF ANNUAL EXPLORATION CAP - 2020-21 INCOME YEAR
- PART 4 - INTERNATIONAL ASPECTS OF INCOME TAX
- Subdivision 775-B - Realisation of forex gains or losses
- REGULATION 775-145.01 APPLICATION OF FOREX EVENTS TO CURRENCY AND FUNGIBLE RIGHTS AND OBLIGATIONS
- Subdivision 830-A - Meaning of foreign hybrid
- REGULATION 830-15.01 FOREIGN HYBRID COMPANY
- PART 5 - ADMINISTRATION
- Division 910 - Transitional and application arrangements
- REGULATION 910-1.01 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE INCOME TAX ASSESSMENT AMENDMENT (SUPERANNUATION MEASURES NO. 1) REGULATION 2013
- REGULATION 910-1.02 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TAX LAWS AMENDMENT (2013 MEASURES NO. 1) REGULATION 2013
- REGULATION 910-1.03 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TAX LAWS AMENDMENT (2013 MEASURES NO. 1) REGULATION 2013
- REGULATION 910-1.04 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TAX AND SUPERANNUATION LAWS AMENDMENT (2014 MEASURES NO. 1) REGULATION 2014
- REGULATION 910-1.05 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TAX AND SUPERANNUATION LAWS AMENDMENT (2014 MEASURES NO. 2) REGULATION 2014
- REGULATION 910-1.07 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE INCOME TAX ASSESSMENT AMENDMENT (GOVERNOR-GENERAL PENSION SCHEME) REGULATION 2015
- REGULATION 910-1.08 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TREASURY LAWS AMENDMENT (2016 MEASURES NO 1) REGULATION 2016
- REGULATION 910-1.09 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TREASURY LAWS AMENDMENT (FAIR AND SUSTAINABLE SUPERANNUATION) REGULATIONS 2017
- REGULATION 910-1.10 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TREASURY LAWS AMENDMENT (MISCELLANEOUS AMENDMENTS) REGULATIONS 2018
- REGULATION 910-1.11 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TREASURY LAWS AMENDMENT (MUTUAL EQUITY INTERESTS) REGULATIONS 2019
- REGULATION 910-1.12 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TREASURY LAWS AMENDMENT (MISCELLANEOUS AMENDMENTS) REGULATIONS 2019
- PART 6 - THE DICTIONARY
- Division 960 - General
- Subdivision 960-C - Foreign currency
- REGULATION 960-50.01 TRANSLATION OF FOREIGN CURRENCY AMOUNTS INTO AUSTRALIAN CURRENCY - MODIFICATION OF SPECIAL TRANSLATION RULES
- Subdivision 960-D - Functional currency
- REGULATION 960-80.01 TRANSLATION RULES - TRANSLATION INTO APPLICABLE FUNCTIONAL CURRENCY
- REGULATION 960-80.02 TRANSLATION RULES FOR AN ATTRIBUTABLE TAXPAYER OF A CFC - TRANSLATION INTO APPLICABLE FUNCTIONAL CURRENCY
- REGULATION 960-80.03 TRANSLATION RULES - TRANSLATION FROM APPLICABLE FUNCTIONAL CURRENCY INTO AUSTRALIAN CURRENCY
- Division 974 - Debt and equity interests
- Subdivision 974-F - Related concepts
- REGULATION 974-135A NON-CUMULATIVE REDEEMABLE PREFERENCE SHARES ISSUED BY CREDIT UNION
- REGULATION 974-135B NON-CUMULATIVE REDEEMABLE PREFERENCE SHARES ISSUED BY MUTUAL BUILDING SOCIETY
- REGULATION 974-135C REDEEMABLE PREFERENCE SHARES
- REGULATION 974-135D TERM CUMULATIVE SUBORDINATED NOTE WITH INSOLVENCY OR CAPITAL ADEQUACY CONDITIONS
- REGULATION 974-135E PERPETUAL CUMULATIVE SUBORDINATED NOTE WITH PROFITABILITY, INSOLVENCY OR NEGATIVE EARNINGS CONDITIONS
- REGULATION 974-135F TERM CUMULATIVE SUBORDINATED NOTE WITH NON-VIABILITY CONDITION
- Division 974A (Omitted)
- Subdivision 974A-F (Omitted)
- Division 995 - Definitions
- REGULATION 995-1.01 DEFINITIONS
- REGULATION 995-1.02 PRESCRIBED PRIVATE FUND
- REGULATION 995-1.03 PAYMENTS THAT ARE NOT SUPERANNUATION INCOME STREAM BENEFITS
- REGULATION 995-1.04 CONSTITUTIONALLY PROTECTED FUNDS
- REGULATION 995-1.05 APPROVED STOCK EXCHANGES
- SCHEDULE 1
- SCHEDULE 1A
- PART 1 - PRELIMINARY
- 1.1 Meaning of accruing member
- 1.2 Meaning of benefit category
- SECTION 1.3
- 1.4 Accruing member must not belong to more than one benefit category at the same time unless certified by an actuary
- 1.5 Meaning of fund benefit
- 1.6 Standard method for working out amount of notional taxed contributions in respect of a benefit category for an accruing member of the benefit category if the fund benefit is wholly sourced from an accumulation of contributions made in respect of the member
- 1.7 Standard method for working out amount of notional taxed contributions in respect of a benefit category for an accruing member of the benefit category if the fund benefit is not wholly sourced from an accumulation of contributions made in respect of the member
- 1.8 Standard method of working out total amount of notional taxed contributions for an accruing member of a defined benefit fund for a financial year
- PART 2 - NEW ENTRANT RATE
- 2.1 Method of working out new entrant rate for a benefit category
- 2.2 New entrant rate to be based on period of membership needed to reach maximum benefit accrual
- 2.3 New entrant rate to be rounded down
- 2.4 No allowance for administration expenses or income tax on assessable contributions
- 2.5 Certain discretions to be allowed for
- 2.6 Method of working out new entrant rate for a member
- PART 3 - VALUATION PARAMETERS
- 3.1 Application of economic, decrement and other parameters
- 3.2 Discount rate
- 3.3 Fund earning rate and crediting rate
- 3.4 Rate of future salary or wages growth
- 3.5 Rate of increase in price indices
- 3.6 New entrant age
- 3.7 Exit rates
- 3.8 Pensions
- 3.9 Mortality of pensioners
- 3.10 Taxed and untaxed benefits
- 3.11 Other assumptions to be set by the actuary
- PART 4 - EXERCISE OF DISCRETION TO PAY A BENEFIT GREATER THAN THE BENEFIT ASSUMED IN CALCULATING THE NEW ENTRANT RATE
- 4.1 Method of working out W in the formula in section 1.8
- PART 5 - MEMBER HAS CHANGED BENEFIT CATEGORY
- 5.1 Method of working out X in the formula in section 1.8
- SECTION 5.2
- PART 6 - GOVERNING RULES HAVE CHANGED
- 6.1 Method of working out Y in the formula in section 1.8
- SECTION 6.2
- PART 7 - NON-ARM ' S LENGTH INCREASE IN SUPERANNUATION SALARY
- 7.1 Method of working out Z in the formula in section 1.8
- SECTION 7.2
- SCHEDULE 1AA
- PART 1 - PRELIMINARY
- 1 Meaning of accruing member
- 2 Meaning of benefit category
- 3 Accruing member must not belong to more than one benefit category at the same time unless certified by an actuary
- 4 Method for determining amount of defined benefit contributions
- PART 2 - NEW ENTRANT RATE
- 5 Method of working out new entrant rate for a benefit category
- 6 New entrant rate to be based on period of membership needed to reach maximum benefit accrual
- 7 New entrant rate to be rounded down
- 8 No allowance for administration expenses or income tax on assessable contributions
- 9 Certain discretions to be allowed for
- PART 3 - VALUATION PARAMETERS
- 10 Application of economic, decrement and other parameters
- 11 Discount rate
- 12 Fund earning rate and crediting rate
- 13 Rate of future salary or wages growth
- 14 Rate of increase in price indices
- 15 New entrant age
- 16 Exit rates
- 17 Pensions
- 18 Mortality of pensioners
- 19 Other assumptions to be set by the actuary
- PART 4 - EXERCISE OF DISCRETION TO PAY A BENEFIT GREATER THAN THE BENEFIT ASSUMED IN CALCULATING THE NEW ENTRANT RATE
- 20 Method of working out W in the formula in subclause 4(2)
- PART 5 - MEMBER HAS CHANGED BENEFIT CATEGORY
- 21 Method of working out X in the formula in subclause 4(2)
- PART 6 - GOVERNING RULES HAVE CHANGED
- 22 Method of working out Y in the formula in subclause 4(2)
- PART 7 - NON-ARM ' S LENGTH INCREASE IN SUPERANNUATION SALARY
- 23 Method of working out Z in the formula in subclause 4(2)
- SCHEDULE 1B
- SECTION 1 INCOME STREAM VALUATION FACTORS
- SECTION 2 LUMP SUM VALUATION FACTORS
- Schedule 1C
- Part 1 - Statements
- 1 Authorised deposit-taking institution
- 2 Financial Claims Scheme
- Part 2 - Required statements
- 1 Purpose of farm management deposits scheme
- 2 Tax consequences of farm management deposits
- 3 Important requirements for farm management deposits
- 4 Repayment of farm management deposits
- Part 3 - Additional information
- SECTION 1
- SECTION 2
- SECTION 3
- SECTION 4
- SECTION 5
- SECTION 6
- SECTION 7
- SCHEDULE 2
- PART 1 - RULES AND REQUIREMENTS FOR ITEM 12 OF THE TABLE IN SUBSECTION 960-50(6) OF THE ACT
- 1.1 EXCHANGE RATE - CONSISTENCY WITH ACCOUNTING STANDARDS USED BY ENTITY
- 1.2 CHOICE OF DAILY EXCHANGE RATE
- 1.3 CHOICE OF AVERAGE EXCHANGE RATE
- PART 2 - TRANSLATION OF FOREIGN CURRENCY AMOUNTS INTO AUSTRALIAN CURRENCY - RULES AND REQUIREMENTS FOR ITEM 11A OF THE TABLE IN SUBSECTION 960-50(6) OF THE ACT
- 2.1 EXCHANGE RATE - CONSISTENCY WITH AN ENTITY'S FINANCIAL RECORDS
- SCHEDULE 3
- SCHEDULE 4
- SCHEDULE 5 - APPROVED STOCK EXCHANGES
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