Commonwealth Consolidated Regulations

INCOME TAX REGULATIONS 1936 - REG 9

                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.