Income Tax Regulations 1936 (Repealed)

PART 3 - LIABILITY TO TAXATION  

Archived:

Reg 4 and 5 repealed as inoperative by SLI No 216 of 2006, reg 3 and Sch 1 item 1, effective 14 September 2006. For former wording see the CCH Australian Income Tax Legislation archive .

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Pt 3, formerly Pt III, renumbered by SR No 192 of 1990.

REGULATION 9  

9   PRESCRIBED LIFE TABLES - SUBSECTION 27H(4) OF THE ACT  
For the purposes of the definition of life expectation factor in subsection 27H(4) of the Act, the following Australian Life Tables published by the Australian Government Actuary are prescribed:

(a) for an annuity first commencing to be payable before 1 September 1988 - the Australian Life Tables 1975-1977;

(b) for an annuity first commencing to be payable on or after 1 September 1988 but before 1 May 1993 - the Australian Life Tables 1980-1982;

(c) for an annuity first commencing to be payable on or after 1 May 1993 but before 1 July 1993 - the Australian Life Tables 1985-1987;

(d) for an annuity 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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History

Reg 9 substituted by SR No 202 of 1993 and amended by SR No 46 of 1993. Reg 9, formerly reg 4AE, renumbered by SR No 192 of 1990.

[ Note: The following history notes for the pre-1 July 1990 amendments to this Regulation reflect its former numbering.]

Reg 4AE substituted by SR No 208 of 1988 and substituted for reg 4A by SR No 172 of 1984.

Archived:

Reg 10 and 11 repealed as inoperative by SLI No 216 of 2006, reg 3 and Sch 1 item 1, effective 14 September 2006. For former wording see the CCH Australian Income Tax Legislation archive .

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