Member Account Tax Phase Dimension This dimension represents the tax phase of a member account. Taxed Under Both Taxed And Tax Free Phase Represents members' benefits in taxed phase only when a member account is under both taxed and tax free phase. Tax Free Represents where the members' benefits account are no longer liable for income tax due to the member being eligible to access his or her superannuation. Taxed Represents where the members' benefits account are liable for income tax due to the member being ineligible to access his or her superannuation. Both Taxed And Tax Free Represents member accounts that are both in taxed and tax free phase. Tax Free Under Both Taxed And Tax Free Phase Represents members' benefits in tax free phase only when a member account is under both taxed and tax free phase.