INCOME TAX REGULATIONS 1936 [ REPEALED]
Reg 4 and 5 repealed as inoperative by SLI No 216 of 2006, reg 3 and Sch 1 item 1, effective 14 September 2006.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 .
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.
Reg 10 and 11 repealed as inoperative by SLI No 216 of 2006, reg 3 and Sch 1 item 1, effective 14 September 2006.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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