Page 1077 - SAIT Compendium 2016 Volume2

ESTATE DUTY ACT
Age next birthday
Expectation of life
Present value of R1 per annum for life
Age
Male
Female
Male
Female
27
41,20
47,71
8,25516
8,29595
27*
28
40,30
46,76
8,24677
8,29171
28*
29
39,39
45,81
8,23737
8,28697
29*
30
38,48
44,86
8,22694
8,28170
30*
31
37,57
43,91
8,21538
8,27583
31*
32
36,66
42,96
8,20257
8,26930
32*
33
35,75
42,02
8,18836
8,26210
33*
34
34,84
41,07
8,17262
8,25400
34*
35
33,94
40,13
8,15536
8,24509
35*
36
33,05
39,19
8,13647
8,23517
36*
37
32,16
38,26
8,11558
8,22426
37*
38
31,28
37,32
8,09274
8,21199
38*
39
30,41
36,40
8,06781
8,19866
39*
40
29,54
35,48
8,04030
8,18386
40*
41
28,69
34,57
8,01067
8,16762
41*
42
27,85
33,67
7,97844
8,14983
42*
43
27,02
32,77
7,94344
8,13012
43*
44
26,20
31,89
7,90547
8,10881
44*
45
25,38
31,01
7,86380
8,08527
45*
46
24,58
30,14
7,81924
8,05956
46*
47
23,79
29,27
7,77109
8,03119
47*
48
23,00
28,41
7,71843
8,00026
48*
49
22,23
27,55
7,66236
7,96617
49*
50
21,47
26,71
7,60201
7,92950
50*
51
20,72
25,88
7,53713
7,88967
51*
52
19,98
25,06
7,46748
7,84646
52*
53
19,26
24,25
7,39387
7,79965
53*
54
18,56
23,44
7,31631
7,74834
54*
55
17,86
22,65
7,23234
7,69355
55*
56
17,18
21,86
7,14414
7,63363
56*
57
16,52
21,08
7,05178
7,56896
57*
58
15,86
20,31
6,95225
7,49927
58*
59
15,23
19,54
6,85004
7,42321
59*
60
14,61
18,78
6,74206
7,34135
60*
61
14,01
18,04
6,63010
7,25457
61*
62
13,42
17,30
6,51232
7,16020
62*
63
12,86
16,58
6,39301
7,06046
63*
64
12,31
15,88
6,26822
6,95537
64*
65
11,77
15,18
6,13789
6,84161
65*
66
11,26
14,51
6,00726
6,72393
66*
67
10,76
13,85
5,87165
6,59893
67*
SAIT CompendIum oF TAx LegISLATIon VoLume 2 1069