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

Case
No judgment structure available for this case.

STATUTORY RULES.

1958.

No. 27.

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1957.*

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 1936-1957.

Dated this twenty-third

day of April, 1958.

W. J. Slim

Governor-General.

By His Excellency’s Command,

Treasurer.

Amendments of the Income Tax and Social Services Contribution Regulations.

Repeal of regulation 7.

1.—(1.) Regulation 7 of the Income Tax and Social Services Contribution Regulations is repealed.

(2.) Notwithstanding the last preceding sub-regulation, the provisions of regulation 7 of the Income Tax and Social Services Contribution Regulations, as in force immediately before the commencement of these Regulations, continue to apply in relation to the exercise, after the date of commencement of these Regulations, of an option referred to in subsection (1.) of section 56 of the Income Tax and Social Services Contribution Assessment Act 1936-1956, being an option exercised in relation to the depreciation allowable in an assessment in respect of income of any year to which that sub-section applied.

Definitions.

2. Regulation 54aa of the Income Tax and Social Services Contribution Regulations is amended by inserting in the definition of “specified deduction value”, after the words “column 2”, the words “of Table A”.

Rates of deduction where employee claims in respect of dependants.

3. Regulation 54b of the Income Tax and Social Services Contribution Regulations is amended by omitting from paragraph (d)of sub-regulation (1.) the words “Ten shillings for every Twenty-six pounds” and inserting in their stead the words “Five shillings for every Thirteen pounds”.

* Notified in the Commonwealth Gazette on 24th April, 1958.

  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, Nos. 39 and 74.

1071/58 Price 8d. 10/18.3.1958.

 

2

Form of declaration as to dependants.

4.—(1.) Regulation 54c of the Income Tax and Social Services Contribution Regulations is amended—

(a) by omitting from paragraph (a)of sub-regulation (6b.) the words “two and one-half” and inserting in their stead the words “two and three-quarters”;

(b) by omitting from paragraph (b)of sub-regulation (6b.) the words “one and one-half” and inserting in their stead the words “one and three-quarters”; and

(c) by omitting paragraph (c) of sub-regulation (6b.) and inserting in its stead the following paragraph:—

“(c) in the case of any other child—the number ascertained by dividing the number of pounds in the amount of the deduction, so reduced, to which the employee would be entitled by one and one-quarter.”.

(2.) Where an employee has, before the date on which these Regulations are notified in the Gazette, furnished to his employer a declaration in accordance with Regulation 54c of the Income Tax and Social Services Contribution Regulations in which there is set out a deduction of One hundred and thirty pounds, Seventy-eight pounds or Fifty-two pounds in respect of a dependant, the employer shall, during the time from the date of commencement of this regulation up to whichever of the times specified in paragraph (a) or paragraph (b) of sub-regulation (1.) of regulation 54b of the Income Tax and Social Services Contribution Regulations is applicable, give effect to the declaration as if the employee had set out in the declaration a deduction value of One hundred and forty-three pounds, Ninety-one pounds or Sixty-five pounds, respectively, in respect of that dependant.

First Schedule.

5. The First Schedule to the Income Tax and Social Services Contribution Regulations is amended by omitting Form 6.

Third Schedule.

6. The Third Schedule to the Income Tax and Social Services Contribution Regulations is amended by omitting Table A and inserting in its stead the following table:—

 

Table A.—Rates of Deductions where Employee’s Salary or Wages does not Exceed Thirty Pounds Ten Shillings in Respect of a Week or Part of a Week.

Column 1.

Column 2.

Salary or wages in respect of week or part of week—

Amount of deduction, where the deduction value of dependants is—

Exceeding—

But not exceeding—

Nil.

£91.

£143.

£221.

£234.

£286.

£299.

£325.

£364.

£429.

£494.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

2

0

0

2

10

0

3

..

..

..

..

..

..

..

..

..

..

2

10

0

3

0

0

3

..

..

..

..

..

..

..

..

..

..

 

3

0

0

3

5

0

6

..

..

..

..

..

..

..

..

..

..

3

5

0

3

10

0

9

..

..

..

..

..

..

..

..

..

..

 

3

10

0

3

12

6

9

..

..

..

..

..

..

..

..

..

..

3

12

6

3

15

0

1

0

..

..

..

..

..

..

..

..

..

..

3

15

0

3

17

6

1

0

3

..

..

..

..

..

..

..

..

..

3

17

6

4

0

0

1

3

3

..

..

..

..

..

..

..

..

..

 

4

0

0

4

2

6

1

3

3

..

..

..

..

..

..

..

..

..

4

2

6

4

5

0

1

6

3

..

..

..

..

..

..

..

..

..

4

5

0

4

7

6

1

6

3

..

..

..

..

..

..

..

..

..

4

7

6

4

10

0

1

6

3

..

..

..

..

..

..

..

..

..

 

4

10

0

4

12

6

1

6

3

..

..

..

..

..

..

..

..

..

4

12

6

4

15

0

1

9

3

..

..

..

..

..

..

..

..

..

4

15

0

4

17

6

1

9

6

3

..

..

..

..

..

..

..

..

4

17

6

5

0

0

2

0

6

3

..

..

..

..

..

..

..

..

 

5

0

0

5

2

6

2

0

9

3

..

..

..

..

..

..

..

..

5

2

6

5

5

0

2

3

9

3

..

..

..

..

..

..

..

..

5

5

0

5

7

6

2

6

9

3

..

..

..

..

..

..

..

..

5

7

6

5

10

0

2

9

1

0

3

..

..

..

..

..

..

..

..

 

Column 1.

Column 2.

Salary or wages in respect of week or part of week—

Amount of deduction, where the deduction value of dependants is—

Exceeding—

But not exceeding—

Nil.

£91.

£143.

£221.

£234.

£286.

£299.

£325.

£364.

£429.

£494.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

£

s.

d.

£

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£

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£

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£

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£

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£

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d.

£

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£

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£

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d.

£

s.

d.

£

s.

d.

5

10

0

5

12

6

3

0

1

0

3

..

..

..

..

..

..

..

..

5

12

6

5

15

0

3

0

1

3

3

..

..

..

..

..

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5

15

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5

17

6

3

3

1

3

6

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5

 

17

6

6

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3

1

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6

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7

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6

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1

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3

3

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7

0

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7

2

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1

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3

3

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7

2

6

7

5

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5

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2

9

1

6

3

3

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7

5

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7

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6

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1

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7

 

7

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7

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7

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7

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3

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7

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7

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9

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7

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1

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8

0

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8

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4

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1

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8

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1

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1

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8

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6

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1

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1

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8

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1

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1

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8

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1

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1

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3

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9

0

0

9

2

6

9

3

5

6

4

0

1

9

1

6

9

9

3

3

..

..

9

2

6

9

5

0

9

6

5

9

4

3

2

0

1

9

1

0

9

3

3

..

..

9

5

0

9

7

6

9

9

6

0

4

6

2

0

1

9

1

0

9

6

3

..

..

9

7

6

9

10

0

10

3

6

3

4

9

2

3

2

0

1

3

1

0

6

3

..

..

 

9

10

0

9

12

6

10

6

6

6

4

9

2

6

2

0

1

3

1

0

9

3

..

..

9

12

6

9

15

0

11

0

6

9

5

0

2

9

2

3

1

6

1

3

9

3

..

..

9

15

0

9

17

6

11

3

7

0

5

3

3

0

2

6

1

6

1

3

9

3

..

..

9

17

6

10

0

0

11

6

7

3

5

6

3

0

2

9

1

6

1

6

1

0

3

..

..

 

10

0

0

10

2

6

11

9

7

6

5

6

3

3

3

0

1

6

1

6

1

0

6

..

..

10

2

6

10

5

0

12

0

8

0

5

9

3

3

3

0

1

9

1

6

1

3

6

..

..

10

5

0

10

7

6

12

3

8

3

6

0

3

6

3

3

1

9

1

6

1

3

9

3

..

10

7

6

10

10

0

12

6

8

6

6

3

3

9

3

3

2

0

1

9

1

6

9

3

..

 

10

10

0

10

12

6

12

9

8

9

6

6

4

0

3

6

2

0

1

9

1

6

9

3

..

10

12

6

10

15

0

13

3

9

0

6

9

4

3

3

9

2

3

2

0

1

6

1

0

3

..

10

15

0

10

17

6

13

6

9

3

7

0

4

6

4

0

2

6

2

0

1

6

1

0

3

..

10

17

6

11

0

0

13

9

9

6

7

3

4

9

4

3

2

9

2

3

1

9

1

3

3

..

 

11

0

0

11

2

6

14

3

9

9

7

6

4

9

4

6

3

0

2

6

1

9

1

3

3

..

11

2

6

11

5

0

14

6

10

3

8

0

5

0

4

9

3

0

2

9

2

0

1

6

3

..

11

5

0

11

7

6

14

9

10

6

8

3

5

3

4

9

3

3

3

0

2

0

1

6

6

..

11

7

6

11

10

0

15

0

11

0

8

6

5

6

5

0

3

3

3

0

2

3

1

6

6

..

 

11

10

0

11

12

6

15

6

11

3

8

9

5

6

5

3

3

6

3

3

2

6

1

6

9

3

11

12

6

11

15

0

15

9

11

6

9

0

5

9

5

6

3

9

3

3

2

9

1

9

9

3

11

15

0

11

17

6

16

3

11

9

9

3

6

0

5

6

4

0

3

6

3

0

1

9

9

3

11

17

6

12

0

0

16

6

12

0

9

6

6

3

5

9

4

3

3

9

3

0

2

0

1

0

3

 

Column 1.

Column 2.

Salary or wages in respect of week or part of week—

Amount of deduction, where the deduction value of dependants is—

Exceeding—

But not exceeding—

Nil.

£91.

£143.

£221.

£234.

£286.

£299.

£325.

£364.

£429.

£494.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

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d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

12

0

0

12

2

6

16

9

12

3

9

9

6

6

6

0

4

6

4

0

3

3

2

0

1

0

3

12

2

6

12

5

0

17

0

12

6

10

3

6

9

6

3

4

9

4

3

3

3

2

3

1

3

3

12

5

0

12

7

6

17

6

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9

10

6

7

0

6

6

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4

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3

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2

6

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18

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3

11

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7

3

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6

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11

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19

0

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3

11

9

8

3

7

6

5

6

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3

1

6

9

12

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6

13

0

0

19

3

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6

12

0

8

6

8

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5

9

5

6

4

9

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3

1

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13

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19

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3

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8

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5

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13

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1

1

0

15

9

13

3

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6

9

0

6

9

6

3

5

6

4

3

2

3

1

3

 

13

10

0

13

12

6

1

1

3

16

3

13

6

9

9

9

3

7

0

6

6

5

6

4

6

2

6

1

3

13

12

6

13

15

0

1

1

6

16

6

13

9

10

3

9

6

7

3

6

9

5

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4

9

2

9

1

6

13

15

0

13

17

6

1

2

0

16

9

14

3

10

6

9

9

7

6

7

0

6

0

4

9

3

0

1

6

13

17

6

14

0

0

1

2

6

17

0

14

6

11

0

10

3

8

0

7

3

6

3

5

0

3

0

1

6

 

14

0

0

14

2

6

1

2

9

17

6

14

9

11

3

10

6

8

3

7

6

6

6

5

3

3

3

1

6

14

2

6

14

5

0

1

3

3

18

0

15

0

11

6

11

0

8

6

8

0

6

9

5

6

3

3

1

9

14

5

0

14

7

6

1

3

6

18

3

15

6

11

9

11

3

8

9

8

3

7

0

5

6

3

6

1

9

14

7

6

14

10

0

1

3

9

18

6

15

9

12

0

11

6

9

0

8

6

7

3

5

9

3

9

2

0

 

14

10

0

14

12

6

1

4

3

19

0

16

3

12

3

11

9

9

3

8

9

7

6

6

0

4

0

2

0

14

12

6

14

15

0

1

4

9

19

3

16

6

12

6

12

0

9

6

9

0

8

0

6

3

4

3

2

3

14

15

0

14

17

6

1

5

0

19

9

16

9

12

9

12

3

9

9

9

3

8

3

6

6

4

6

2

6

14

 

17

6

15

0

0

1

5

6

1

0

3

17

0

13

3

12

6

10

3

9

6

8

6

6

9

4

9

2

9

15

0

0

15

2

6

1

5

9

1

0

6

17

6

13

6

12

9

10

6

9

9

8

9

7

0

4

9

3

0

15

2

6

15

5

0

1

6

3

1

1

0

18

0

13

9

13

3

11

0

10

3

9

0

7

3

5

0

3

0

15

5

0

15

7

6

1

6

6

1

1

3

18

3

14

3

13

6

11

3

10

6

9

3

7

6

5

3

3

3

15

 

7

6

15

10

0

1

7

0

1

1

6

18

6

14

6

13

9

11

6

11

0

9

6

8

0

5

6

3

3

15

10

0

15

12

6

1

7

6

1

2

0

19

0

14

9

14

3

11

9

11

3

9

9

8

3

5

6

3

6

15

12

6

15

15

0

1

8

0

1

2

6

19

3

15

0

14

6

12

0

11

6

10

3

8

6

5

9

3

9

15

15

0

15

17

6

1

8

6

1

2

9

19

9

15

6

14

9

12

3

11

9

10

6

8

9

6

0

4

0

15

 

17

6

16

0

0

1

9

0

1

3

3

1

0

3

15

9

15

0

12

6

12

0

11

0

9

0

6

3

4

3

16

0

0

16

2

6

1

9

3

1

3

6

1

0

6

16

3

15

6

12

9

12

3

11

3

9

3

6

6

4

6

16

2

6

16

5

0

1

9

9

1

3

9

1

1

0

16

6

15

9

13

3

12

6

11

6

9

6

6

9

4

9

16

5

0

16

7

6

1

10

3

1

4

3

1

1

3

16

9

16

3

13

6

12

9

11

9

9

9

7

0

4

9

16

 

7

6

16

10

0

1

10

9

1

4

9

1

1

6

17

0

16

6

13

9

13

3

12

0

10

3

7

3

5

0

16

10

0

16

12

6

1

11

0

1

5

0

1

2

0

17

6

16

9

14

3

13

6

12

3

10

6

7

6

5

3

16

12

6

16

15

0

1

11

6

1

5

6

1

2

6

18

0

17

0

14

6

13

9

12

6

11

0

8

0

5

6

16

15

0

16

17

6

1

12

0

1

5

9

1

2

9

18

3

17

6

14

9

14

3

12

9

11

3

8

3

5

6

16

 

17

6

17

0

0

1

12

6

1

6

3

1

3

3

18

6

18

0

15

0

14

6

13

3

11

6

8

6

5

9

17

0

0

17

2

6

1

13

0

1

6

6

1

3

6

19

0

18

3

15

6

14

9

13

6

11

9

8

9

6

0

17

2

6

17

5

0

1

13

6

1

7

0

1

3

9

19

3

18

6

15

9

15

0

13

9

12

0

9

0

6

3

17

5

0

17

7

6

1

13

9

1

7

6

1

4

3

19

9

19

0

16

3

15

6

14

3

12

3

9

3

6

6

17

 

7

6

17

10

0

1

14

3

1

8

0

1

4

9

1

0

3

19

3

16

6

15

9

14

6

12

6

9

6

6

9

17

10

0

17

12

6

1

14

9

1

8

6

1

5

0

1

0

6

19

9

16

9

16

3

14

9

12

9

9

9

7

0

17

12

6

17

15

0

1

15

3

1

9

0

1

5

6

1

1

0

1

0

3

17

0

16

6

15

0

13

3

10

3

7

3

17

15

0

17

17

6

1

15

9

1

9

3

1

5

9

1

1

3

1

0

6

17

6

16

9

15

6

13

6

10

6

7

6

17

 

17

6

18

0

0

1

16

3

1

9

9

1

6

3

1

1

6

1

1

0

18

0

17

0

15

9

13

9

11

0

8

0

18

0

0

18

2

6

1

16

9

1

10

3

1

6

6

1

2

0

1

1

3

18

3

17

6

16

3

14

3

11

3

8

3

18

2

6

18

5

0

1

17

0

1

10

9

1

7

0

1

2

6

1

1

6

18

6

18

0

16

6

14

6

11

6

8

6

18

5

0

18

7

6

1

17

6

1

11

0

1

7

6

1

2

9

1

2

0

19

0

18

3

16

9

14

9

11

9

8

9

18

7

6

18

10

0

1

18

0

1

11

6

1

8

0

1

3

3

1

2

6

19

3

18

6

17

0

15

0

12

0

9

0

 

Column 1.

Column 2.

Salary or wages in respect of week or part of week—

Amount of deduction, where the deduction value of dependants is—

Exceeding—

But not exceeding—

Nil.

£91.

£143.

£221.

£234.

£286.

£299.

£325.

£364.

£429.

£494.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

18

10

0

18

12

6

1

18

6

1

12

0

1

8

6

1

3

6

1

2

9

19

9

19

0

17

6

15

6

12

3

9

3

18

12

6

18

15

0

1

19

0

1

12

6

1

9

0

1

3

9

1

3

3

1

0

3

19

3

18

0

15

9

12

6

9

6

18

15

0

18

17

6

1

19

6

1

13

0

1

9

3

1

4

3

1

3

6

1

0

6

19

9

18

3

16

3

12

9

9

9

18

 

17

6

19

0

0

2

0

0

1

13

6

1

9

9

1

4

9

1

3

9

1

1

0

1

0

3

18

6

16

6

13

3

10

3

19

0

0

19

2

6

2

0

6

1

13

9

1

10

3

1

5

0

1

4

3

1

1

3

1

0

6

19

0

16

9

13

6

10

6

19

2

6

19

5

0

2

1

0

1

14

3

1

10

9

1

5

6

1

4

9

1

1

6

1

1

0

19

3

17

0

13

9

11

0

19

5

0

19

7

6

2

1

6

1

14

9

1

11

0

1

5

9

1

5

0

1

2

0

1

1

3

19

9

17

6

14

3

11

3

19

 

7

6

19

10

0

2

2

0

1

15

3

1

11

6

1

6

3

1

5

6

1

2

6

1

1

6

1

0

3

18

0

14

6

11

6

19

10

0

19

12

6

2

2

6

1

15

9

1

12

0

1

6

6

1

5

9

1

2

9

1

2

0

1

0

6

18

3

14

9

11

9

19

12

6

19

15

0

2

3

0

1

16

3

1

12

6

1

7

0

1

6

3

1

3

3

1

2

6

1

1

0

18

6

15

0

12

0

19

15

0

19

17

6

2

3

9

1

16

9

1

13

0

1

7

6

1

6

6

1

3

6

1

2

9

1

1

3

19

0

15

6

12

3

19

 

17

6

20

0

0

2

4

3

1

17

0

1

13

6

1

8

0

1

7

0

1

3

9

1

3

3

1

1

6

19

3

15

9

12

6

20

0

0

20

2

6

2

4

9

1

17

6

1

13

9

1

8

6

1

7

6

1

4

3

1

3

6

1

2

0

19

9

16

3

12

9

20

2

6

20

5

0

2

5

3

1

18

0

1

14

3

1

9

0

1

8

0

1

4

9

1

3

9

1

2

6

1

0

3

16

6

13

3

20

5

0

20

7

6

2

5

9

1

18

6

1

14

9

1

9

3

1

8

6

1

5

0

1

4

3

1

2

9

1

0

6

16

9

13

6

20

 

7

6

20

10

0

2

6

6

1

19

0

1

15

3

1

9

9

1

9

0

1

5

6

1

4

9

1

3

3

1

1

0

17

0

13

9

20

10

0

20

12

6

2

7

0

1

19

6

1

15

9

1

10

3

1

9

3

1

5

9

1

5

0

1

3

6

1

1

3

17

6

14

3

20

12

6

20

15

0

2

7

6

2

0

0

1

16

3

1

10

9

1

9

9

1

6

3

1

5

6

1

3

9

1

1

6

18

0

14

6

20

15

0

20

17

6

2

8

0

2

0

6

1

16

9

1

11

0

1

10

3

1

6

6

1

5

9

1

4

3

1

2

0

18

3

14

9

20

17

6

21

0

0

2

8

6

2

1

0

1

17

0

1

11

6

1

10

9

1

7

0

1

6

3

1

4

9

1

2

6

18

6

15

0

 

21

0

0

21

2

6

2

9

0

2

1

6

1

17

6

1

12

0

1

11

0

1

7

6

1

6

6

1

5

0

1

2

9

19

0

15

6

21

2

6

21

5

0

2

9

6

2

2

0

1

18

0

1

12

6

1

11

6

1

8

0

1

7

0

1

5

6

1

3

3

19

3

15

9

21

5

0

21

7

6

2

10

3

2

2

6

1

18

6

1

13

0

1

12

0

1

8

6

1

7

6

1

5

9

1

3

6

19

9

16

3

21

 

7

6

21

10

0

2

10

9

2

3

0

1

19

0

1

13

6

1

12

6

1

9

0

1

8

0

1

6

3

1

3

9

1

0

3

16

6

21

10

0

21

12

6

2

11

3

2

3

9

1

19

6

1

13

9

1

13

0

1

9

3

1

8

6

1

6

6

1

4

3

1

0

6

16

9

21

12

6

21

15

0

2

12

0

2

4

3

2

0

0

1

14

3

1

13

6

1

9

9

1

9

0

1

7

0

1

4

9

1

1

0

17

0

21

15

0

21

17

6

2

12

6

2

4

9

2

0

6

1

14

9

1

13

9

1

10

3

1

9

3

1

7

6

1

5

0

1

1

3

17

6

21

 

17

6

22

0

0

2

13

0

2

5

3

2

1

0

1

15

3

1

14

3

1

10

9

1

9

9

1

8

0

1

5

6

1

1

6

18

0

22

0

0

22

2

6

2

13

6

2

5

9

2

1

6

1

15

9

1

14

9

1

11

0

1

10

3

1

8

6

1

5

9

1

2

0

18

3

22

2

6

22

5

0

2

14

0

2

6

6

2

2

0

1

16

3

1

15

3

1

11

6

1

10

9

1

9

0

1

6

3

1

2

6

18

6

22

5

0

22

7

6

2

14

6

2

7

0

2

2

6

1

16

9

1

15

9

1

12

0

1

11

0

1

9

3

1

6

6

1

2

9

19

0

22

 

7

6

22

10

0

2

15

0

2

7

6

2

3

0

1

17

0

1

16

3

1

12

6

1

11

6

1

9

9

1

7

0

1

3

3

19

3

22

10

0

22

12

6

2

15

6

2

8

0

2

3

9

1

17

6

1

16

9

1

13

0

1

12

0

1

10

3

1

7

6

1

3

6

19

9

22

12

6

22

15

0

2

16

0

2

8

6

2

4

3

1

18

0

1

17

0

1

13

6

1

12

6

1

10

9

1

8

0

1

3

9

1

0

3

22

15

0

22

17

6

2

16

9

2

9

0

2

4

9

1

18

6

1

17

6

1

13

9

1

13

0

1

11

0

1

8

6

1

4

3

1

0

6

22

 

17

6

23

0

0

2

17

3

2

9

6

2

5

3

1

19

0

1

18

0

1

14

3

1

13

6

1

11

6

1

9

0

1

4

9

1

1

0

23

0

0

23

2

6

2

17

9

2

10

3

2

5

9

1

19

6

1

18

6

1

14

9

1

13

9

1

12

0

1

9

3

1

5

0

1

1

3

23

2

6

23

5

0

2

18

3

2

10

9

2

6

6

2

0

0

1

19

0

1

15

3

1

14

3

1

12

6

1

9

9

1

5

6

1

1

6

23

5

0

23

7

6

2

18

9

2

11

3

2

7

0

2

0

6

1

19

6

1

15

9

1

14

9

1

13

0

1

10

3

1

5

9

1

2

0

23

 

7

6

23

10

0

2

19

6

2

12

0

2

7

6

2

1

0

2

0

0

1

16

3

1

15

3

1

13

6

1

10

9

1

6

3

1

2

6

23

10

0

23

12

6

3

0

0

2

12

6

2

8

0

2

1

6

2

0

6

1

16

9

1

15

9

1

13

9

1

11

0

1

6

6

1

2

9

23

12

6

23

15

0

3

0

9

2

13

0

2

8

6

2

2

0

2

1

0

1

17

0

1

16

3

1

14

3

1

11

6

1

7

0

1

3

3

23

15

0

23

17

6

3

1

3

2

13

6

2

9

0

2

2

6

2

1

6

1

17

6

1

16

9

1

14

9

1

12

0

1

7

6

1

3

6

23

 

17

6

24

0

0

3

2

0

2

14

0

2

9

6

2

3

0

2

2

0

1

18

0

1

17

0

1

15

3

1

12

6

1

8

0

1

3

9

24

0

0

24

2

6

3

2

6

2

14

6

2

10

3

2

3

9

2

2

6

1

18

6

1

17

6

1

15

9

1

13

0

1

8

6

1

4

3

24

2

6

24

5

0

3

3

0

2

15

0

2

10

9

2

4

3

2

3

0

1

19

0

1

18

0

1

16

3

1

13

6

1

9

0

1

4

9

24

5

0

24

7

6

3

3

9

2

15

6

2

11

3

2

4

9

2

3

9

1

19

6

1

18

6

1

16

9

1

13

9

1

9

3

1

5

0

24

 

7

6

24

10

0

3

4

3

2

16

0

2

12

0

2

5

3

2

4

3

2

0

0

1

19

0

1

17

0

1

14

3

1

9

9

1

5

6

24

10

0

24

12

6

3

4

9

2

16

9

2

12

6

2

5

9

2

4

9

2

0

6

1

19

6

1

17

6

1

14

9

1

10

3

1

5

9

24

12

6

24

15

0

3

5

6

2

17

3

2

13

0

2

6

6

2

5

3

2

1

0

2

0

0

1

18

0

1

15

3

1

10

9

1

6

3

24

15

0

24

17

6

3

6

3

2

17

9

2

13

6

2

7

0

2

5

9

2

1

6

2

0

6

1

18

6

1

15

9

1

11

0

1

6

6

24

17

6

25

0

0

3

7

0

2

18

3

2

14

0

2

7

6

2

6

6

2

2

0

2

1

0

1

19

0

1

16

3

1

11

6

1

7

0

 

Column 1.

Column 2.

Salary or wages in respect of week or part of week—

Amount of deduction, where the deduction value of dependants is—

Exceeding—

But not exceeding—

Nil.

£91.

£143.

£221.

£234.

£286.

£299.

£325.

£364.

£429.

£494.

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(x)

(xi)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

25

0

0

25

2

6

3

7

6

2

18

9

2

14

6

2

8

0

2

7

0

2

2

6

2

1

6

1

19

6

1

16

9

1

12

0

1

7

6

25

2

6

25

5

0

3

8

0

2

19

6

2

15

0

2

8

6

2

7

6

2

3

0

2

2

0

2

0

0

1

17

0

1

12

6

1

8

0

25

5

0

25

7

6

3

8

9

3

0

0

2

15

6

2

9

0

2

8

0

2

3

9

2

2

6

2

0

6

1

17

6

1

13

0

1

8

6

25

 

7

6

25

10

0

3

9

6

3

0

9

2

16

0

2

9

6

2

8

6

2

4

3

2

3

0

2

1

0

1

18

0

1

13

6

1

9

0

25

10

0

25

12

6

3

10

0

3

1

3

2

16

9

2

10

3

2

9

0

2

4

9

2

3

9

2

1

6

1

18

6

1

13

9

1

9

3

25

12

6

25

15

0

3

10

6

3

2

0

2

17

3

2

10

9

2

9

6

2

5

3

2

4

3

2

2

0

1

19

0

1

14

3

1

9

9

25

15

0

25

17

6

3

11

3

3

2

6

2

17

9

2

11

3

2

10

3

2

5

9

2

4

9

2

2

6

1

19

6

1

14

9

1

10

3

25

 

17

6

26

0

0

3

12

0

3

3

0

2

 18

3

2

12

0

2

10

9

2

6

6

2

5

3

2

3

0

2

0

0

1

15

3

1

10

9

26

0

0

26

2

6

3

12

6

3

3

9

2

18

9

2

12

6

2

11

3

2

7

0

2

5

9

2

3

9

2

0

6

1

15

9

1

11

0

26

2

6

26

5

0

3

13

0

3

4

3

2

19

6

2

13

0

2

12

0

2

7

6

2

6

6

2

4

3

2

1

0

1

16

3

1

11

6

26

5

0

26

7

6

3

13

6

3

4

9

3

0

0

2

13

6

2

12

6

2

8

0

2

7

0

2

4

9

2

1

6

1

16

9

1

12

0

26

 

7

6

26

 10

0

3

14

3

3

5

6

3

0

9

2

14

0

2

13

0

2

8

6

2

7

6

2

5

3

2

2

0

1

17

0

1

12

6

26

10

0

26

 12

6

3

14

9

3

6

3

3

1

3

2

14

6

2

13

6

2

9

0

2

8

0

2

5

9

2

2

6

1

17

6

1

13

0

26

12

6

26

15

0

3

15

6

3

7

0

3

2

0

2

15

0

2

14

0

2

9

6

2

8

6

2

6

6

2

3

0

1

18

0

1

13

6

26

15

0

26

17

6

3

16

3

3

7

6

3

2

6

2

15

6

2

14

6

2

10

3

2

9

0

2

7

0

2

3

9

1

18

6

1

13

9

26

 

17

6

27

0

0

3

16

9

3

8

0

3

3

0

2

16

0

2

15

0

2

 10

9

2

9

6

2

7

6

2

4

3

1

19

0

1

14

3

27

0

0

27

2

6

3

17

6

3

8

9

3

3

9

2

16

9

2

15

6

2

11

3

2

10

3

2

8

0

2

4

9

1

19

6

1

14

9

27

2

6

27

5

0

3

18

3

3

9

6

3

4

3

2

17

3

2

16

0

2

12

0

2

10

9

2

8

6

2

5

3

2

0

0

1

15

3

27

5

0

27

7

6

3

19

0

3

10

0

3

4

9

2

17

9

2

16

9

2

12

6

2

11

3

2

9

0

2

5

9

2

0

6

1

15

9

27

7

6

27

10

0

3

19

6

3

10

6

3

5

6

2

18

3

2

17

3

2

13

0

2

12

0

2

9

6

2

6

6

2

1

0

1

16

3

 

27

10

0

27

12

6

4

0

3

3

11

3

3

6

3

2

18

9

2

17

9

2

13

6

2

12

6

2

10

3

2

7

0

2

1

6

1

16

9

27

12

6

27

15

0

4

1

0

3

12

0

3

7

0

2

19

6

2

18

3

2

14

0

2

13

0

2

10

9

2

7

6

2

2

0

1

17

0

27

15

0

27

17

6

4

1

6

3

12

6

3

7

6

3

0

0

2

18

9

2

14

6

2

13

6

2

11

3

2

8

0

2

2

6

1

17

6

27

 

17

6

28

0

0

4

2

3

3

13

0

3

8

0

3

0

9

2

19

6

2

15

0

2

14

0

2

12

0

2

8

6

2

3

0

1

18

0

28

0

0

28

2

6

4

2

9

3

13

6

3

8

9

3

1

3

3

0

0

2

15

6

2

14

6

2

12

6

2

9

0

2

3

9

1

18

6

28

2

6

28

5

0

4

3

6

3

14

3

3

9

6

3

2

0

3

0

9

2

16

0

2

15

0

2

13

0

2

9

6

2

4

3

1

19

0

28

5

0

28

7

6

4

4

3

3

14

9

3

10

0

3

2

6

3

1

3

2

16

9

2

15

6

2

13

6

2

10

3

2

4

9

1

19

6

28

 

7

6

28

10

0

4

4

9

3

15

6

3

10

6

3

3

0

3

2

0

2

17

3

2

16

0

2

14

0

2

10

9

2

5

3

2

0

0

28

10

0

28

12

6

4

5

6

3

16

3

3

11

3

3

3

9

3

2

6

2

17

9

2

16

9

2

14

6

2

11

3

2

5

9

2

0

6

28

12

6

28

15

0

4

6

3

3

16

9

3

12

0

3

4

3

3

3

0

2

18

3

2

17

3

2

15

0

2

12

0

2

6

6

2

1

0

28

15

0

28

17

6

4

7

0

3

17

6

3

12

6

3

4

9

3

3

9

2

18

9

2

17

9

2

15

6

2

12

6

2

7

0

2

1

6

28

 

17

6

29

0

0

4

7

6

3

18

3

3

13

0

3

5

6

3

4

3

2

19

6

2

18

3

2

16

0

2

13

0

2

7

6

2

2

0

29

0

0

29

2

6

4

8

3

3

19

0

3

13

6

3

6

3

3

4

9

3

0

0

2

18

9

2

16

9

2

13

6

2

8

0

2

2

6

29

2

6

29

5

0

4

9

0

3

19

6

3

14

3

3

7

0

3

5

6

3

0

9

2

19

6

2

17

3

2

14

0

2

8

6

2

3

0

29

5

0

29

7

6

4

9

9

4

0

3

3

14

9

3

7

6

3

6

3

3

1

3

3

0

0

2

17

9

2

14

6

2

9

0

2

3

9

29

 

7

6

29

10

0

4

10

3

4

1

0

3

15

6

3

8

0

3

7

0

3

2

0

3

0

9

7

18

3

2

15

0

2

9

6

2

4

3

29

10

0

29

12

6

4

11

0

4

1

6

3

16

3

3

8

9

3

7

6

3

2

6

3

1

3

2

18

9

2

15

6

2

10

3

2

4

9

29

12

6

29

15

0

4

11

9

4

2

3

3

16

9

3

9

6

3

8

0

3

3

0

3

2

0

2

19

6

2

16

0

2

10

9

2

5

3

29

15

0

29

17

6

4

12

6

4

2

9

3

17

6

3

10

0

3

8

9

3

3

9

3

2

6

3

0

0

2

16

9

2

11

3

2

5

9

29

 

17

6

30

0

0

4

13

0

4

3

6

3

18

3

3

10

6

3

9

6

3

4

3

3

3

0

3

0

9

2

17

3

2

12

0

2

6

6

30

0

0

30

2

6

4

13

9

4

4

3

3

19

0

3

11

3

3

10

0

3

4

9

3

3

9

3

1

3

2

17

9

2

12

6

2

7

0

30

2

6

30

5

0

4

14

6

4

4

9

3

19

6

3

12

0

3

10

6

3

5

6

3

4

3

3

2

0

2

18

3

2

13

0

2

7

6

30

5

0

30

7

6

4

15

3

4

5

6

4

0

3

3

12

6

3

11

3

3

6

3

3

4

9

3

2

6

2

18

9

2

13

6

2

8

0

30

7

6

30

10

0

4

16

0

4

6

3

4

1

0

3

13

0

3

12

0

3

7

0

3

5

6

3

3

0

2

19

6

2

14

0

2

8

6

.

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