PET - Plain English Taxonomy

Attribute:	OI11723
Concept:	Organisation Control Registered Member Account Count
Label:	Member accounts
Concept Guidance:	This is the number, as at the relevant date, of distinct entries recorded in the register of member accounts (or other equivalent mechanism).

Dimensions

Dimension	Member	Description
MemberAccountTaxPhaseDimension	(Taxed)	This dimension represents the tax phase of a member account. Represents where the members' benefits are liable for income tax on earnings due to the members' benefits being identified as in the 'accumulation phase' within the purposes of the Income Tax Assessment Act.

Dimension

Member

Description

MemberAccountTaxPhaseDimension

(Taxed)

This dimension represents the tax phase of a member account.
Represents where the members' benefits are liable for income tax on earnings due to the members' benefits being identified as in the 'accumulation phase' within the purposes of the Income Tax Assessment Act.