CTHIn ForceLegislation
Income Tax Assessment (1997 Act) Regulations 2021
13Rate of future salary or wages growth
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13 Rate of future salary or wages growth
(1) The rate of salary or wages growth to be applied is 4.5% per year. (2) This rate is to be used: (a) to project the value of future salary or wages; and (b) to project benefits that increase in accordance with a general wage index (for example, average weekly earnings).