INCOME TAX ASSESSMENT (1936 ACT) REGULATION 2015

PART 3 - INCOME  

REGULATION 7   7   ANNUITIES AND SUPERANNUATION PENSIONS - LIFE TABLES  
For the definition of life expectation factor in subsection 27H(4) of the Act, the following table has effect.


Life Tables
Item Column 1 Column 2
For an annuity [mldr ] these Life Tables are prescribed [mldr ]
1 first commencing to be payable before 1 September 1988 the Australian Life Tables 1975 - 1977.
2 first commencing to be payable: the Australian Life Tables 1980 - 1982.
(a) on or after 1 September 1988; and
(b) before 1 May 1993
3 first commencing to be payable: the Australian Life Tables 1985 - 1987.
(a) on or after 1 May 1993; and
(b) before 1 July 1993
4 first commencing to be payable on or after 1 July 1993 the Australian Life Tables that are most recently published before the year in which the annuity first commences to be payable.




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