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These Principles amend ss 23.3, 23.31, 23.62, 23.66 and 23.69 of the User Rights Principles 1997 which refer to the Treasury Note yield rate. These amendments are as a result of a recent amendment to the Income Tax Assessment Act 1936 changing the way the yield rate is calculated. The Treasury Note yield rate is relevant to calculation of interest rates under the User Rights Principles 1997.
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