Tax treatment and rate of interest payable will depend on individual circumstances and may change in the future.
The Tax-free rate is the contractual rate of interest payable where interest is exempt from income tax.
The Gross rate is the contractual rate of interest payable before deduction of income tax at the rate specified by law.
The Annual Equivalent Rate (AER) is a notional rate which illustrates what the gross interest rate would be if interest was paid and added to the account annually.

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