INCOME TAX ASSESSMENT (1936 ACT) REGULATION 2015
For the definition of life expectation factor in subsection 27H(4) of the Act, the following table has effect.
|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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