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. 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. Tax Free Represents where the members' benefits are no longer liable for income tax on earnings due to the members' benefits being identified as in the 'retirement phase' within the purposes of the Income Tax Assessment Act. Taxed Represents where the members' benefits are liable for income tax on earnings due to the members' benefits being identified as in the 'accumulation phase' within the purposes of the Income Tax Assessment Act.