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Formula for the deduction
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For a single war widow/er receiving the ceiling rate of ISS, the deduction to be subtracted from his or her assessable income is given by the following equation:
Deduction = 2 ? (assessed rate* of ISS - ceiling rate)
For a partnered war widow/er receiving the ceiling rate of ISS, the deduction to be applied to his or her assessable income is given by the following equation:
Deduction = (assessed rate of ISS - ceiling rate)
* assessed rate =rate payable if the ceiling rate did not apply.