Life tenant factors released by RevenueSA under ruling SDA011 of the Stamp Duties Act 1923 have been updated here for Australian Life Tables 2015-17. The discount rate used is 5% per annum which is consistent with the original ruling and allows for comparison. It is noted that these factors have since increased from Australia Life Tables 2010-12 for all ages and materially as age increases.


For queries on the use and appropriateness of these factors for a stated purpose, please feel free to contact us directly.  Not withstanding, these factors come with no warranties whatsoever without our prior express written permission.