Income Tax Assessment Regulations 1997 (Repealed)
SCHEDULE 1A
The table sets out the rates of pensioner mortality ( qx ) that are to be assumed.
(subregulations 292-170.02(2) , 292-170.05(2) and (3) and 292-170.06(2) and (3))
METHOD OF WORKING OUT AMOUNT OF NOTIONAL TAXED CONTRIBUTIONS
PART 3 - VALUATION PARAMETERS 3.9 3.9 Mortality of pensionersThe table sets out the rates of pensioner mortality ( qx ) that are to be assumed.
| Age | qx |
| 35-49 | 0.003 |
| 50-54 | 0.004 |
| 55 | 0.005 |
| 56 | 0.006 |
| 57 | 0.006 |
| 58 | 0.007 |
| 59 | 0.008 |
| 60 | 0.008 |
| 61 | 0.009 |
| 62 | 0.010 |
| 63 | 0.012 |
| 64 | 0.013 |
| 65 | 0.014 |
| 66 | 0.016 |
| 67 | 0.017 |
| 68 | 0.019 |
| 69 | 0.021 |
| 70 | 0.023 |
| 71 | 0.026 |
| 72 | 0.029 |
| 73 | 0.032 |
| 74 | 0.035 |
| 75 | 0.039 |
| 76 | 0.043 |
| 77 | 0.048 |
| 78 | 0.053 |
| 79 | 0.059 |
| 80 | 0.064 |
| 81 | 0.070 |
| 82 | 0.077 |
| 83 | 0.085 |
| 84 | 0.095 |
| 85 | 0.106 |
| 86 | 0.116 |
| 87 | 0.128 |
| 88 | 0.139 |
| 89 | 0.149 |
| 90 | 0.159 |
| 91 | 0.168 |
| 92 | 0.176 |
| 93 | 0.184 |
| 94 | 0.193 |
| 95 | 0.202 |
| 96 | 0.211 |
| 97 | 0.219 |
| 98 | 0.228 |
| 99 | 0.236 |
| 100 | 1.000 |
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