Исхожу из того, что deeming method - один из методов, в отличие от других методов, применяемых при расчете размера
доходов от инвестиций в целях последующего налогообложения.

Данным методом рассчитывается ПРЕДПОЛАГАЕМЫЙ, а не реальный доход от инвестиций.

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Note added at 23 hrs (2011-05-11 06:36:43 GMT)
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И это именно (процентная) ставка, а не "норма", "сумма" и т.д.
Размер этой ставки основывается на доходности государственных бумаг + 4% сверху.

См.

Deemed rate of return
The deemed rate of return for taxing foreign investment fund interests has been set at 10.27% for the 2006-07 income year, up from 9.82% last year.
The deemed rate of return is set annually and is based on an average of five-year government stock, to which a 4 percent margin is added. It is one of the methods that can be used to calculate income from foreign investment fund interests.
http://www.ird.govt.nz/technical-tax/legislation/2007/orders...

Пример расчета:

Step 3: Working out the FIF amount Box C
Once the opening deemed value has been decided, the FIF amount - that is, the movement in the value of the FIF during the notional accounting period - is worked out by applying the following formula.

Opening value * deemed rate of return * Number of days held /365

Opening value means the amount worked out in step 2 above.
Deemed rate of return is the base interest rate plus 4%.
The base interest rate is the monthly average yield of the 90-day bank accepted bill rate [subsection 8AAD(2) of the Taxation Administration Act 1953]. The interest rate is published by the Reserve Bank of Australia every quarter. If two or more rates apply in the income year, use the weighted average of those rates.
Number of days held is the number of days in the notional accounting period in which you had the interests in the group.

Opening value x 9.62%* x (number of days held/365)

Class A shares: HK$200,000 x 9.62% x (181/365)

FIF amount = HK$9,541

http://www.ato.gov.au/businesses/content.aspx?menuid=48274&d...



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Note added at 23 hrs (2011-05-11 06:43:31 GMT)
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What is deeming?

We count your income from financial assets by ‘deeming’ them. Instead of using the actual return or income you are receiving from your assets, we assume they are earning a rate of interest known as the ‘deeming rate’. Income from some financial assets can be difficult to calculate and deeming is a simple and fair way of assessing the amount of income from these assets.

Note: Deeming applies even if the investment return is immediately applied to a specific purpose or reinvested, rather than being directly received by the pensioner. Common examples include home loan offset accounts, rollover of term deposits, and dividend reinvestment plans.

How does deeming work?

The deeming rates are monitored to ensure that they reflect appropriate rates of return. Changes to deeming rates are usually effective from 20 March and 20 September, which are the same dates that pensions are indexed, however, changes can also be made effective from other dates. The deeming thresholds (refer to the following) are indexed in July each year in line with movements in the Consumer Price Index (CPI). If there is a negative CPI, no change is made.
http://www.dva.gov.au/pensions_and_compensation/yandyp/Pages...