SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION REGULATIONS 1997 (REPEALED)
Method for working out amount of surchargeable contributions
(paragraph 2M(3)(a) )
Part 2 - Valuation parameters 5 Rate of future salary or wages growth 5(1)The rate of salary or wages growth to be applied is 4.5% a year.
5(2)
The rate is to be used:
(a) to project the value of future salary or wages; and
(b) to value employer-provided benefits that increase in accordance with a general wage index (for example, average weekly earnings, or average weekly ordinary time earnings, published by the Australian Statistician).
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