Income Tax and Social Services Contribution Regulations (Amendment) (Cth)

STATUTORY RULES.

1958. No. 70.

 

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1958.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax and Social Services Contribution Assessment Act 1936-1958.

Dated this 23rd day of October, 1958.

W. J. Slim

Governor-General.

By His Excellency’s Command,

Treasurer.

 

Amendment of the Income Tax and Social Services Contribution Regulations.

Commencement.

1. These Regulations shall come into operation on the first day of November, 1958.

Rates of deductions for areas described in Parts I. and II. of Second Schedule to Act.

2. Regulation 54da of the Income Tax and Social Services Contribution Regulations is repealed and the following regulation inserted in its stead:—

“54da.—(1.) Where any salary or wages of an employee in respect of a week or part of a week is paid in an area described in Part I. of the Second Schedule to the Act, the amount of the deduction (if any) to be made by the employer shall be the amount which would be required to be deducted in accordance with these Regulations if the amount of the salary or wages of the employee were reduced by—

(a) an amount calculated at the weekly rate of Five pounds four shillings; and

(b) where the employee has furnished to his employer a declaration in accordance with regulation 54c—an amount calculated at the weekly rate of Two shillings and sixpence for each Thirteen pounds of the total deduction value claimed in the declaration.

 

* Notified in the Commonwealth Gazette on 30th October, 1957.

  Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 6 and 42; 1940, Nos. 138 and 289; 1941, Nos. 120 and 327; 1942, Nos. 339 and 553; 1943, Nos. 80, 127 and 151; 1944, Nos. 90 and 124; 1945, Nos. 12, 85, 169 and 192; 1946, No. 135; 1947, Nos. 77 and 173; 1948, Nos. 115 and 162; 1949, Nos. 25 and 50; 1950, Nos. 63 and 101; 1951, Nos. 136 and 157; 1952, Nos. 89, 90 and 102; 1953, Nos. 55 and 88; 1954, Nos. 11, 99 and 112; 1955, No. 23; 1956, Nos. 34, 35 and 96; and 1957, No. 39 and 1958, No. 27.

6712/58.—Price 3d. 9/10.10.1958.

 

“(2.) Where any salary or wages of an employee in respect of a week or part of a week is paid in an area described in Part II. of the Second Schedule to the Act, the amount of the deduction (if any) to be made by the employer shall be the amount which would be required to be deducted in accordance with these Regulations if the amount of the salary or wages of the employee were reduced by—

(a) an amount calculated at the weekly rate of Seventeen shillings and fourpence; and

(b) where the employee has furnished to his employer a declaration in accordance with regulation 54c—an amount calculated at the weekly rate of Fivepence for each Thirteen pounds of the total deduction value claimed in the declaration.”.

 

By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra.