Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 (F2026L00726)

Schedule 4 Other amendments

Repeal the clause, substitute:

3.9 Mortality of pensioners

The following table sets out the rates of pensioner mortality ( qx ) that are to be assumed.

Pensioner mortality ( qx ) rates
Item	Age	qx
1	31	0.00042
2	32	0.00044
3	33	0.00046
4	34	0.00049
5	35	0.00052
6	36	0.00056
7	37	0.00060
8	38	0.00064
9	39	0.00069
10	40	0.00074
11	41	0.00080
12	42	0.00086
13	43	0.00092
14	44	0.00100
15	45	0.00108
16	46	0.00116
17	47	0.00126
18	48	0.00136
19	49	0.00144
20	50	0.00154
21	51	0.00159
22	52	0.00164
23	53	0.00172
24	54	0.00180
25	55	0.00188
26	56	0.00195
27	57	0.00202
28	58	0.00208
29	59	0.00217
30	60	0.00229
31	61	0.00241
32	62	0.00257
33	63	0.00274
34	64	0.00305
35	65	0.00363
36	66	0.00425
37	67	0.00491
38	68	0.00561
39	69	0.00633
40	70	0.00706
41	71	0.00801
42	72	0.00909
43	73	0.01040
44	74	0.01194
45	75	0.01374
46	76	0.01586
47	77	0.01837
48	78	0.02158
49	79	0.02540
50	80	0.02999
51	81	0.03594
52	82	0.04203
53	83	0.04912
54	84	0.05696
55	85	0.06606
56	86	0.07601
57	87	0.08693
58	88	0.09992
59	89	0.11362
60	90	0.13041
61	91	0.14792
62	92	0.16773
63	93	0.18808
64	94	0.20295
65	95	0.21812
66	96	0.23360
67	97	0.24937
68	98	0.26539
69	99	0.28163
70	100	0.29802
71	101	0.31547
72	102	0.33194
73	103	0.34839
74	104	0.36480
75	105	0.38109
76	106	0.39765
77	107	0.41280
78	108	0.42760
79	109	0.44200