Superannuation Industry (Supervision) Regulations 1994
Paragraph 1.06(6)(g) and subregulation 1.08(1)
PENSION VALUATION FACTORS
SECTION 3. 3.A reference in the tables to Age is a reference to the age of the recipient on the commencement day of the relevant pension. If the age of a person on that day falls between 2 of the ages specified in a table, the pension valuation factor is to be determined by reference to the factors specified under the next greater age group in the table.
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