Income Tax Assessment Regulations 1997 (Repealed)

SCHEDULE 1A  

(subregulations 292-170.02(2) , 292-170.05(2) and (3) and 292-170.06(2) and (3))


METHOD OF WORKING OUT AMOUNT OF NOTIONAL TAXED CONTRIBUTIONS

PART 3 - VALUATION PARAMETERS  

3.9  

3.9   Mortality of pensioners  
The table sets out the rates of pensioner mortality ( qx ) that are to be assumed.


Age qx
35-49 0.003
50-54 0.004
55 0.005
56 0.006
57 0.006
58 0.007
59 0.008
60 0.008
61 0.009
62 0.010
63 0.012
64 0.013
65 0.014
66 0.016
67 0.017
68 0.019
69 0.021
70 0.023
71 0.026
72 0.029
73 0.032
74 0.035
75 0.039
76 0.043
77 0.048
78 0.053
79 0.059
80 0.064
81 0.070
82 0.077
83 0.085
84 0.095
85 0.106
86 0.116
87 0.128
88 0.139
89 0.149
90 0.159
91 0.168
92 0.176
93 0.184
94 0.193
95 0.202
96 0.211
97 0.219
98 0.228
99 0.236
100 1.000

 

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