(1) The Trust must, in accordance with advice received from an actuary, determine in writing the conversion factor that, having regard to:
(a) the age of a person when he or she makes an election under subsection 18A(1); and
(b) other relevant factors (if any);
is applicable for the purpose of working out, in relation to the person, the yearly amount that would have to be paid to discharge a liability equal to the person's surcharge commutation amount (within the meaning of section 18A).
(2) A determination under subsection (1) must be published in the Gazette .