Page 520 - SAIT Compendium 2016 Volume2

IN 58 (2) Income Tax acT: InTeRPReTaTIon noTes IN 58 (2)
Age
Expectation of life
Present value of R1 per annum for life
Age
Male
Female
Male
Female
13
53,90
61,19
8,31480
8,32522
13
14
52,93
60,21
8,31265
8,32427
14
15
51,98
59,23
8,31029
8,32320
15
16
51,04
58,26
8,30770
8,32203
16
17
50,12
57,29
8,30489
8,32071
17
18
49,21
56,33
8,30180
8,31926
18
19
48,31
55,37
8,29841
8,31764
19
20
47,42
54,41
8,29471
8,31584
20
21
46,53
53,45
8,29061
8,31383
21
22
45,65
52,50
8,28613
8,31161
22
23
44,77
51,54
8,28117
8,30912
23
24
43,88
50,58
8,27564
8,30633
24
25
43,00
49,63
8,26959
8,30326
25
26
42,10
48,67
8,26274
8,29981
26
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
512 saIT comPendIum oF Tax LegIsLaTIon VoLume 2