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Section 7 - Income Tax Assessment Regulations 1997 - New entrant rate to be rounded down — Zoe

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Income Tax Assessment Regulations 1997

7New entrant rate to be rounded down

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7 New entrant rate to be rounded down The new entrant rate is to be rounded down to the lower 1 percentage point. > Note: Example: 10.6% would be rounded down to 10%.

Previous section6New entrant rate to be based on period of membership needed to reach maximum benefit accrual Next section8No allowance for administration expenses or income tax on assessable contributions