Life Expectancy Tables in Personal Injury: ABS Tables vs Medium Life Expectancy and Why It Matters

In any personal injury matter involving long-term future losses, one of the most consequential inputs to the calculation is life expectancy.

The number of years over which future care, future economic loss, or future medical expenses are projected directly affects the size of the lump sum required to fund them. A difference of even a few years in the assumed life expectancy can produce a substantial difference in the final award.

There are two main sources of life expectancy data used in NSW personal injury matters. Understanding the difference between them, and why courts and practitioners use each, is important for anyone involved in serious injury litigation.

The ABS Life Tables

The Australian Bureau of Statistics publishes life expectancy data derived from population mortality statistics. These tables reflect observed death rates across the Australian population and are updated periodically.

The most recently published tables at the time of writing are the 2021 to 2023 Life Tables, which provide expected years of remaining life for males and females at each age from birth to 99.

By way of example, a 40-year-old male has an expected remaining life of 42.4 years under the ABS 2021–2023 tables, while a 40-year-old female has 45.9 years.

These tables are widely used and are considered the standard reference point in many personal injury and workers compensation assessments.

Medium Life Expectancies

A separate set of figures is produced by consulting actuaries Cumpston Sarjeant Pty Ltd. These are referred to as medium life expectancies and are updated more regularly than the ABS tables.

The key difference is the underlying methodology. The ABS tables are based on observed mortality rates for the current period. The medium life expectancy tables make an allowance for expected future improvements in mortality, reflecting the fact that Australians as a whole are living longer over time.

This approach is consistent with the principle established in the High Court decision of Golden Eagle International Trading Pty Ltd v Zhang [2007] HCA 15, which recognised the relevance of mortality improvements in calculating life expectancy for compensation purposes.

As at 2025, the medium life expectancy tables show higher figures than the ABS tables. For a 40-year-old male, the medium life expectancy is 44.44 years, compared to 42.4 years under the ABS 2021–2023 tables. For a 40-year-old female, the figure is 47.28 years.

Why the Choice of Table Matters

The difference between these two sets of figures may appear modest in isolation. But when applied to a long-term future loss calculation involving significant annual care or income amounts, even an additional two or three years of assumed life can produce a substantially different lump sum.

In a high-value care claim, for example, an additional two years of care at a weekly cost of $2,000 represents over $200,000 in present value terms before discounting.

For this reason, the choice of life expectancy table can become a contested issue in serious injury matters, particularly where the plaintiff is relatively young.

Which Table Should Be Used

The applicable table will depend on the nature of the claim and the instructions given to the expert.

In practice, many forensic accountants and courts use the medium life expectancy tables on the basis that they better reflect the plaintiff's likely actual lifespan, consistent with the principle in Zhang.

However, the ABS tables remain in use, particularly in matters where the legislative framework or established practice in the relevant jurisdiction points toward them.

Where there is uncertainty, it can be useful to present calculations under both sets of figures to show the range of outcomes.

How DB Forensic Approaches Life Expectancy

At DB Forensic, we apply the life expectancy tables that are appropriate to the nature and jurisdiction of each matter. Where both sets of figures are relevant, we clearly identify which has been used and explain the basis for that choice.

We also clearly state any adjustments to standard life expectancy that may be warranted due to the nature of the plaintiff's injury or any evidence of reduced life expectancy arising from their condition.

Working on a Serious Injury Matter Involving Future Loss

If you are preparing an economic loss report for a matter involving long-term future losses, the choice of life expectancy table is worth considering carefully. DB Forensic can assist.

Contact DB Forensic About Your Matter