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    Great Winners In The Goals Market Tax insights Snapshot On 9 April 2015 the government released Tax Laws Amendment New Tax System for Managed Retrospective no uplift amounts for historical overs unders 3 Elective irrevocable 4 Applies to existing units 3 trustee to tax on any differences Members must notify the trustee in these cases

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    Great Winners In The Goals Market The total unders or overs calculation is the outcome of Hunter Valley Coal Network Ceiling Test calculations for that year ARTC will calculate the total unders or overs amount as part 12 October 2007 Operation of the Unders and Overs Account Page 11 of 16 Annexure A Methodology for the annual allocation of the total under or over amount to

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    Great Winners In The Goals Market 24 October 2008 Operation of the Unders and Overs Account Page 1 of 15 Operation of the Unders and Overs Account Table of Contents 1 0 PURPOSE AND SCOPE 2 The total unders or overs calculation is the outcome of Hunter Valley Coal Network Ceiling

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