CTHRepealedLegislation
Income Tax Assessment Regulations 1997
17Pensions
Start here
Get a plain-English read of 17
Turn the raw legal text into a practical explanation grounded in Income Tax Assessment Regulations 1997.
17 Pensions
(1) If the benefit is a single life pension, the pension is to be valued using the assumptions set out in this Part.
(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%.