This paper sets out IPART’s recommended approach for councils to select a discount rate when using an NPV model to calculate development contributions.
This paper sets out IPART’s recommended approach for councils to select a discount rate when using a present value model to calculate development contributions.
This Technical Paper outlines IPART’s recommended approach to calculating the discount rate and other aspects of modelling development contributions using an Net Present Value (NPV) methodology. It supersedes the paper published in March 2015.