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

Case
No judgment structure available for this case.

STATUTORY RULES.

1954.

No. 99.

REGULATIONS UNDER THE INCOME TAX AND SOCIAL SERVICES CONTRIBUTION ASSESSMENT ACT 1936-1953.*

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 1936-1953.

Dated this twenty fourth

day of September , 1954.

Governor-General.

By His Excellency’s Command,

For and on Behalf of the Treasurer.

Amendments of the Income Tax and Social Services Contribution Regulations.

1. These Regulations shall come into operation on the first day of October, 1954.

2. Regulation 54a of the Income Tax and Social Services Contribution Regulations is amended by omitting paragraph (c) and inserting in its stead the following paragraph :—

“ (c) Where the salary or wages exceeds One hundred and fifty pounds ten shillings—Sixty-one pounds fifteen shillings plus an amount of Twelve shillings for each pound or part of a pound by which the salary or wages exceeds One hundred and fifty pounds ten shillings.”.

3. The Third Schedule to the Income Tax and Social Services Contribution Regulations is repealed and the following Schedule inserted in its stead :—

* Notified in the Commonwealth Gazette on                                                    , 1954.

  Statutory Rules 1936, No. 94 as amended by Statutory Rules 1939, Nos. 6 and 42 ; 1940, Nos. 138 and 280 ; 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 ; and 1954, No. 11.

4199.—Price 8d. 9/21.9.1954.

 

THE THIRD SCHEDULE. Regulations 51a, 54b.

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

£78.

£130

£182.

£208.

£234.

£260.

£286.

£312.

£364.

£416.

(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

..

..

..

..

..

..

..

..

..

3

12

6

3

15

0

1

0

3

..

..

..

..

..

..

..

..

..

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

2

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

6

3

..

..

..

..

..

..

..

..

4

12

6

4

15

0

1

 

9

6

3

..

..

..

..

..

..

..

..

4

15

0

4

17

6

1

 

9

9

3

..

..

..

..

..

..

..

..

4

17

6

5

0

0

2

0

9

3

..

..

..

..

..

..

..

..

5

0

0

5

2

6

2

0

9

3

..

..

..

..

..

..

..

..

5

2

6

5

5

0

2

3

1

0

3

..

..

..

..

..

..

..

..

5

5

0

5

7

6

2

6

1

0

3

..

..

..

..

..

..

..

..

5

7

6

5

10

0

2

9

1

3

3

..

..

..

..

..

..

..

..

5

10

0

5

12

6

3

0

 

1

3

6

3

..

..

..

..

..

..

5

12

6

5

15

0

3

0

1

3

6

3

..

..

..

..

..

..

..

5

15

0

5

17

6

3

3

1

6

9

3

..

..

..

..

..

..

..

5

17

6

6

0

0

3

3

1

6

9

3

..

..

..

..

..

..

..

 

6

0

0

6

2

6

3

6

 

1

6

9

3

3

..

..

..

..

..

..

6

2

6

6

5

0

3

9

1

9

1

0

3

3

..

..

..

..

..

..

6

5

0

6

7

6

4

0

1

9

1

0

3

3

..

..

..

..

..

..

6

7

6

6

10

0

4

3

2

0

1

3

3

3

..

..

..

..

..

..

 

6

10

0

6

12

6

4

6

2

0

 

1

3

6

3

3

..

..

..

..

..

6

12

6

6

15

0

4

9

2

3

1

6

6

3

3

..

..

..

..

..

6

15

0

6

17

6

4

9

2

6

1

6

9

3

3

..

..

..

..

..

6

17

6

7

0

0

5

0

2

9

1

6

9

3

3

..

..

..

..

..

 

7

0

0

7

2

6

5

3

3

0

 

1

6

9

6

3

3

..

..

..

..

7

2

6

7

5

0

5

6

3

0

1

9

1

0

6

3

3

..

..

..

..

7

5

0

7

7

6

5

6

3

3

1

9

1

0

9

3

3

..

..

..

..

7

7

6

7

10

0

5

9

3

3

2

0

1

3

9

3

3

..

..

..

..

 

7

10

0

7

12

6

6

0

3

6

2

0

1

3

9

6

3

3

..

..

..

7

12

6

7

15

0

6

3

3

9

2

3

1

6

1

0

6

3

3

..

..

..

7

15

0

7

17

6

6

6

4

0

2

6

1

6

1

0

9

3

3

..

..

..

7

17

6

8

0

0

6

9

4

3

2

9

1

6

1

3

9

3

3

..

..

..

 

8

0

0

8

2

6

7

0

4

6

3

0

1

6

 

1

3

9

6

3

3

..

..

8

2

6

8

5

0

7

3

4

9

3

0

1

9

1

6

1

0

6

3

3

..

..

8

5

0

8

7

6

7

6

4

9

3

3

1

9

1

6

1

0

9

3

3

..

..

8

7

6

8

10

0

8

0

5

0

3

3

2

0

1

6

1

3

9

3

3

..

..

 

8

10

0

8

12

6

8

3

5

3

3

6

2

0

1

6

1

3

9

6

3

..

..

8

12

6

8

15

0

8

6

5

6

3

9

2

3

1

9

1

6

1

0

6

3

..

..

8

15

0

8

17

6

8

9

5

6

4

0

2

6

1

9

1

6

1

0

9

3

..

..

8

17

6

9

0

0

9

0

5

9

4

3

2

9

2

0

1

6

1

3

9

3

..

..

 

9

0

0

9

2

6

9

3

6

0

4

6

3

0

2

0

1

6

1

3

9

6

3

9

2

6

9

5

0

9

6

6

3

4

9

3

0

2

3

1

9

1

6

1

0

6

3

9

5

0

9

7

6

9

9

6

6

4

9

3

3

2

6

1

9

1

6

1

0

9

3

9

7

6

9

10

0

10

3

6

9

5

0

3

3

2

9

2

0

1

6

1

3

9

3

                                                                                                               The Third Schedule—continued.

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

£78.

£130.

£182.

£208.

£234.

£260.

£286.

£312.

£364.

£416.

(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.

9

10

0

9

12

6

10

6

7

0

5

3

3

6

3

0

2

0

1

6

1

3

9

3

..

9

12

6

9

15

0

11

0

7

3

5

6

3

9

3

0

2

3

1

9

1

6

1

0

3

..

9

15

0

9

17

6

11

3

7

6

5

6

4

0

3

3

2

6

1

9

1

6

1

0

3

..

9

17

6

10

0

0

11

6

8

0

5

9

4

3

3

3

2

9

2

0

1

6

1

3

3

..

 

10

0

0

10

2

6

11

9

8

3

 

6

0

 

4

6

3

6

 

3

0

 

2

0

1

6

 

1

3

6

 

3

10

2

6

10

5

0

12

0

8

6

6

3

4

9

3

9

3

0

2

3

1

9

1

6

6

3

10

5

0

10

7

6

12

3

8

9

6

6

4

9

4

0

3

3

2

6

1

9

1

6

9

3

10

7

6

10

10

0

12

6

9

0

6

9

5

0

4

3

3

3

2

9

2

0

1

6

9

3

 

10

10

0

10

12

6

12

9

9

3

7

0

5

3

4

6

3

6

 

3

0

2

0

1

6

1

9

3

10

12

6

10

15

0

13

3

9

6

7

3

5

6

4

9

3

9

3

0

2

3

1

9

1

0

3

10

15

0

10

17

6

13

6

9

9

7

6

5

6

4

9

4

0

3

3

2

6

1

9

1

0

3

10

17

6

11

0

0

13

9

10

3

8

0

5

9

5

0

4

3

3

3

2

9

2

0

1

3

3

 

11

0

0

 

11

2

6

14

3

10

6

8

3

6

0

5

3

 

4

6

3

6

3

0

2

0

1

3

6

11

2

6

11

5

0

14

6

11

0

8

6

6

3

5

6

4

9

3

9

3

0

2

3

1

6

6

11

5

0

11

7

6

14

9

11

3

8

9

6

6

5

6

4

9

4

0

3

3

2

6

1

6

9

11

7

6

11

10

0

15

0

11

6

9

0

6

9

5

9

5

0

4

3

3

3

2

9

1

6

9

 

11

10

0

11

12

6

15

6

11

9

9

3

7

0

6

0

5

3

4

6

3

6

3

0

1

6

9

11

12

6

11

15

0

15

9

12

0

9

6

7

3

6

3

5

6

4

9

3

9

3

0

1

9

1

0

11

15

0

11

17

6

16

3

12

3

9

9

7

6

6

6

5

6

4

9

4

0

3

3

1

9

1

0

11

17

6

12

0

0

16

6

12

6

10

3

8

0

6

9

5

9

5

0

4

3

3

3

2

0

1

3

 

12

0

0

12

2

6

16

9

12

9

10

6

8

3

7

0

6

0

5

3

4

6

3

6

2

0

1

3

12

2

6

12

5

0

17

0

13

3

11

0

8

6

7

3

6

3

5

6

4

9

3

9

2

3

1

6

12

5

0

12

7

6

17

6

13

6

11

3

8

9

7

6

6

6

5

6

4

9

4

0

2

6

1

6

12

7

6

12

10

0

18

0

13

9

11

6

9

0

8

0

6

9

5

9

5

0

4

3

2

9

1

6

 

12

10

0

12

12

6

18

3

 

14

3

 

11

9

 

9

3

 

8

3

 

7

0

 

6

0

 

5

3

4

6

 

3

0

 

1

6

12

12

6

12

15

0

18

6

14

6

12

0

9

6

8

6

7

3

6

3

5

6

4

9

3

0

1

9

12

15

0

12

17

6

19

0

14

9

12

3

9

9

8

9

7

6

6

6

5

6

4

9

3

3

1

9

12

17

6

13

0

0

19

3

15

0

12

6

10

3

9

0

8

0

6

9

5

9

5

0

3

3

2

0

 

13

0

0

 

13

2

6

19

9

 

15

6

 

12

9

10

6

 

9

3

 

8

3

 

7

0

 

6

0

 

5

3

 

3

6

 

2

0

13

2

6

13

5

0

1

0

3

15

9

13

3

11

0

9

6

8

6

7

3

6

3

5

6

3

9

2

3

13

5

0

13

7

6

1

0

6

16

3

13

6

11

3

9

9

8

9

7

6

6

6

5

6

4

0

2

6

13

7

6

13

10

0

1

1

0

16

6

13

9

11

6

10

3

9

0

8

0

6

9

5

9

4

3

2

9

 

13

10

0

 

13

12

6

 

1

1

3

16

9

 

14

3

 

11

9

10

6

 

9

3

 

8

3

 

7

0

 

6

0

 

4

6

 

3

0

13

12

6

13

15

0

1

1

6

17

0

14

6

12

0

11

0

9

6

8

6

7

3

6

3

4

9

3

0

13

15

0

13

17

6

1

2

0

17

6

14

9

12

3

11

3

9

9

8

9

7

6

6

6

4

9

3

3

13

17

6

14

0

0

1

2

6

18

0

15

0

12

6

11

6

10

3

9

0

8

0

6

9

5

0

3

3

 

14

0

0

 

14

2

6

 

1

2

9

 

18

3

 

15

6

 

12

9

 

11

9

10

6

 

9

3

8

3

 

7

0

 

5

3

 

3

6

14

2

6

14

5

0

1

3

3

18

6

15

9

13

3

12

0

11

0

9

6

8

6

7

3

5

6

3

9

14

5

0

14

7

6

1

3

6

19

0

16

3

13

6

12

3

11

3

9

9

8

9

7

6

5

6

4

0

14

7

6

14

10

0

1

3

9

19

3

16

6

13

9

12

6

11

6

10

3

9

0

8

0

5

9

4

3

 

14

10

0

 

14

12

6

 

1

4

3

19

9

 

16

9

 

14

3

 

12

9

 

11

9

10

6

9

3

 

8

3

 

6

0

 

4

6

14

12

6

14

15

0

1

4

9

1

0

3

17

0

14

6

13

3

12

0

11

0

9

6

8

6

6

3

4

9

14

15

0

14

17

6

1

5

0

1

0

6

17

6

14

9

13

6

12

3

11

3

9

9

8

9

6

6

4

9

14

17

6

15

0

0

1

5

6

1

1

0

18

0

15

0

13

9

12

6

11

6

10

3

9

0

6

9

5

0

 

15

0

0

 

15

2

6

 

1

5

9

 

1

1

3

 

18

3

 

15

6

 

14

3

 

12

9

 

11

9

10

6

 

9

3

 

7

0

 

5

3

15

2

6

15

5

0

1

6

3

1

1

6

18

6

15

9

14

6

13

3

12

0

11

0

9

6

7

3

5

6

15

5

0

15

7

6

1

6

6

1

2

0

19

0

16

3

14

9

13

6

12

3

11

3

9

9

7

6

5

6

15

7

6

15

10

0

1

7

0

1

2

6

19

3

16

6

15

0

13

9

12

6

11

6

10

3

8

0

5

9

 

15

10

0

 

15

12

6

 

1

7

6

 

1

2

9

 

19

9

 

16

9

 

15

6

 

14

3

 

12

9

11

9

10

6

 

8

3

 

6

0

15

12

6

15

15

0

1

8

0

1

3

3

1

0

3

17

0

15

9

14

6

13

3

12

0

11

0

8

6

6

3

15

15

0

15

17

6

1

8

6

1

3

6

1

0

6

17

6

16

3

14

9

13

6

12

3

11

3

8

9

6

6

15

17

6

16

0

0

1

9

0

1

3

9

1

1

0

18

0

16

6

15

0

13

9

12

6

11

6

9

0

6

9

The Third Schedule—continued.

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

£78.

£130.

£182.

£208.

£234.

£260.

£286.

£312.

£364.

£416.

(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.

16

0

0

16

2

6

1

9

3

1

4

3

1

1

3

18

3

16

9

15

6

14

3

12

9

11

9

9

3

7

0

16

2

6

16

5

0

1

9

9

1

4

9

1

1

6

18

6

17

0

15

9

14

6

13

3

12

0

9

6

7

3

16

5

0

16

7

6

1

10

3

1

5

0

1

2

0

19

0

17

6

16

3

14

9

13

6

12

3

9

9

7

6

16

7

6

16

10

0

1

10

9

1

5

6

1

2

6

19

3

18

0

16

6

15

0

13

9

12

6

10

3

8

0

16

10

0

16

12

6

1

11

0

1

5

9

1

2

9

19

9

18

3

16

9

15

6

14

3

12

9

10

6

8

3

16

12

6

16

15

0

1

11

6

1

6

3

1

3

3

1

0

3

18

6

17

0

15

9

14

6

13

3

11

0

8

6

16

15

0

16

17

6

1

12

0

1

6

6

1

3

6

1

0

6

19

0

17

6

16

3

14

9

13

6

11

3

8

9

16

17

6

17

0

0

1

12

6

1

7

0

1

3

9

1

1

0

19

3

18

0

16

6

15

0

13

9

11

6

9

0

17

0

0

17

2

6

1

13

0

1

7

6

1

4

3

1

1

3

19

9

18

3

16

9

15

6

14

3

11

9

9

3

17

2

6

17

5

0

1

13

6

1

8

0

1

4

9

1

1

6

1

0

3

18

6

17

0

15

9

14

6

12

0

9

6

17

5

0

17

7

6

1

13

9

1

8

6

1

5

0

1

2

0

1

0

6

19

0

17

6

16

3

14

9

12

3

9

9

17

7

6

17

10

0

1

14

3

1

9

0

1

5

6

1

2

6

1

1

0

19

3

18

0

16

6

15

0

12

6

10

3

17

10

0

17

12

6

1

14

9

1

9

3

1

5

9

1

2

9

1

1

3

19

9

18

3

16

9

15

6

12

9

10

6

17

12

6

17

15

0

1

15

3

1

9

9

1

6

3

1

3

3

1

1

6

1

0

3

18

6

17

0

15

9

13

3

11

0

17

15

0

17

17

6

1

15

9

1

10

3

1

6

6

1

3

6

1

2

0

1

0

6

19

0

17

6

16

3

13

6

11

3

17

17

6

18

0

0

1

16

3

1

10

9

1

7

0

1

3

9

1

2

6

1

1

0

19

3

18

0

16

6

13

9

11

6

18

0

0

18

2

6

1

16

9

1

11

0

1

7

6

1

4

3

1

2

9

1

1

3

19

9

18

3

16

9

14

3

11

9

18

2

6

18

5

0

1

17

0

1

11

6

1

8

0

1

4

9

1

3

3

1

1

6

1

0

3

18

6

17

0

14

6

12

0

18

5

0

18

7

6

1

17

6

1

12

0

1

8

6

1

5

0

1

3

6

1

2

0

1

0

6

19

0

17

6

14

9

12

3

18

7

6

18

10

0

1

18

0

1

12

6

1

9

0

1

5

6

1

3

9

1

2

6

1

1

0

19

3

18

0

15

0

12

6

 

18

10

0

18

12

6

1

18

6

1

13

0

1

9

3

1

5

9

1

4

3

1

2

9

1

1

3

19

9

18

3

15

6

12

9

18

12

6

18

15

0

1

19

0

1

13

6

1

9

9

1

6

3

1

4

9

1

3

3

1

1

6

1

0

3

18

6

15

9

13

3

18

15

0

18

17

6

1

19

6

1

13

9

1

10

3

1

6

6

1

5

0

1

3

6

1

2

0

1

0

6

19

0

16

3

13

6

18

17

6

19

0

0

2

0

0

1

14

3

1

10

9

1

7

0

1

5

6

1

3

9

1

2

6

1

1

0

19

3

16

6

13

9

 

19

0

0

19

2

6

2

0

6

1

14

9

1

11

0

1

7

6

1

5

9

1

4

3

1

2

9

1

1

3

19

9

16

9

14

3

19

2

6

19

5

0

2

1

0

1

15

3

1

11

6

1

8

0

1

6

3

1

4

9

1

3

3

1

1

6

1

0

3

17

0

14

6

19

5

0

19

7

6

2

1

6

1

15

9

1

12

0

1

8

6

1

6

6

1

5

0

1

3

6

1

2

0

1

0

6

17

6

14

9

19

7

6

19

10

0

2

2

0

1

16

3

1

12

6

1

9

0

1

7

0

1

5

6

1

3

9

1

2

6

1

1

0

18

0

15

0

 

19

10

0

19

12

6

2

2

6

1

16

9

1

13

0

1

9

3

1

7

6

1

5

9

1

4

3

1

2

9

1

1

3

18

3

15

6

19

12

6

19

15

0

2

3

0

1

17

0

1

13

6

1

9

9

1

8

0

1

6

3

1

4

9

1

3

3

1

1

6

18

6

15

9

19

15

0

19

17

6

2

3

9

1

17

6

1

13

9

1

10

3

1

8

6

1

6

6

1

5

0

1

3

6

1

2

0

19

0

16

3

19

17

6

20

0

0

2

4

3

1

18

0

1

14

3

1

10

9

1

9

0

1

7

0

1

5

6

1

3

9

1

2

6

19

3

16

6

 

20

0

0

20

2

6

2

4

9

1

18

6

1

14

9

1

11

0

1

9

3

1

7

6

1

5

9

1

4

3

1

2

9

19

9

16

9

20

2

6

20

5

0

2

5

3

1

19

0

1

15

3

1

11

6

1

9

9

1

8

0

1

6

3

1

4

9

1

3

3

1

0

3

17

0

20

5

0

20

7

6

2

5

9

1

19

6

1

15

9

1

12

0

1

10

3

1

8

6

1

6

6

1

5

0

1

3

6

1

0

6

17

6

20

7

6

20

10

0

2

6

6

2

0

0

1

16

3

1

12

6

1

10

9

1

9

0

1

7

0

1

5

6

1

3

9

1

1

0

18

0

 

20

10

0

20

12

6

 

2

7

0

2

0

6

1

16

9

1

13

0

1

11

0

1

9

3

1

7

6

1

5

9

1

4

3

1

1

3

18

3

20

12

6

20

15

0

2

7

6

2

1

0

1

17

0

1

13

6

1

11

6

1

9

9

1

8

0

1

6

3

1

4

9

1

1

6

18

6

20

15

0

20

17

6

2

8

0

2

1

6

1

17

6

1

13

9

1

12

0

1

10

3

1

8

6

1

6

6

1

5

0

1

2

0

19

0

20

17

6

21

0

0

2

8

6

2

2

0

1

18

0

1

14

3

1

12

6

1

10

9

1

9

0

1

7

0

1

5

6

1

2

6

19

3

21

0

0

21

2

6

2

9

0

2

2

6

1

18

6

1

14

9

1

13

0

1

11

0

1

9

3

1

7

6

1

5

9

1

2

9

19

9

21

2

6

21

5

0

2

9

6

2

3

0

1

19

0

1

15

3

1

13

6

1

11

6

1

9

9

1

8

0

1

6

3

1

3

3

1

0

3

21

5

0

21

7

6

2

10

3

2

3

9

1

19

6

1

15

9

1

13

9

1

12

0

1

10

3

1

8

6

1

6

6

1

3

6

1

0

6

21

7

6

21

10

0

2

10

9

2

4

3

2

0

0

1

16

3

1

14

3

1

12

6

1

10

9

1

9

0

1

7

0

1

3

9

1

1

0

21

10

0

21

12

6

2

11

3

2

4

9

2

0

6

1

16

9

1

14

9

1

13

0

1

11

0

1

9

3

1

7

6

1

4

3

1

1

3

21

12

6

21

15

0

2

12

0

2

5

3

2

1

0

1

17

0

1

15

3

1

13

6

1

11

6

1

9

9

1

8

0

1

4

9

1

1

6

21

15

0

21

17

6

2

12

6

2

5

9

2

1

6

1

17

6

1

15

9

1

13

9

1

12

0

1

10

3

1

8

6

1

5

0

1

2

0

21

17

6

22

0

0

2

13

0

2

6

6

2

2

0

1

18

0

1

16

3

1

14

3

1

12

6

1

10

9

1

9

0

1

5

6

1

2

6

22

0

0

22

2

6

2

13

6

2

7

0

2

2

6

1

18

6

1

16

9

1

14

9

1

13

0

1

11

0

1

9

3

1

5

9

1

2

9

22

2

6

22

5

0

2

14

0

2

7

6

2

3

0

1

19

0

1

17

0

1

15

3

1

13

6

1

11

6

1

9

9

1

6

3

1

3

3

22

5

0

22

7

6

2

14

6

2

8

0

2

3

9

1

19

6

1

17

6

1

15

9

1

13

9

1

12

0

1

10

3

1

6

6

1

3

6

22

7

6

22

10

0

2

15

0

2

8

6

2

4

3

2

0

0

1

18

0

1

16

3

1

14

3

1

12

6

1

10

9

1

7

0

1

3

9

The Third Schedule—continued.

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

£78.

£130.

£182.

£208.

£234.

£260.

£286.

£312.

£364.

£416.

(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.

22

10

0

22

12

6

2

15

6

2

9

0

2

4

9

2

0

6

1

18

6

1

16

9

1

14

9

1

13

0

1

11

0

1

7

6

1

4

3

22

12

6

22

15

0

2

16

0

2

9

6

2

5

3

2

1

0

1

19

0

1

17

0

1

15

3

1

13

6

1

11

6

1

8

0

1

4

9

22

15

0

22

17

6

2

16

9

2

10

3

2

5

9

2

1

6

1

19

6

1

17

6

1

15

9

1

13

9

1

12

0

1

8

6

1

5

0

22

17

6

23

0

0

2

17

3

2

10

9

2

6

6

2

2

0

2

0

0

1

18

0

1

16

3

1

14

3

1

12

6

1

9

0

1

5

6

 

23

0

0

23

2

6

2

17

9

2

11

3

2

7

0

2

2

6

2

0

6

1

18

6

1

16

9

1

14

9

1

13

0

1

9

3

1

5

9

23

2

6

23

5

0

2

13

3

9

12

0

2

7

6

2

3

0

2

1

0

1

19

0

1

17

0

1

15

3

1

13

6

1

9

9

1

6

3

23

5

0

23

7

6

2

18

9

2

12

6

2

8

0

2

3

9

2

1

6

1

19

6

1

17

6

1

15

9

1

13

9

1

10

3

1

6

6

23

7

6

23

10

0

2

19

6

2

13

0

2

8

6

2

4

3

9

2

0

2

0

0

1

18

0

1

16

3

1

14

3

1

10

9

1

7

0

 

23

10

0

23

12

6

3

0

0

2

13

6

2

9

0

2

4

9

2

2

6

2

0

6

1

18

6

1

16

9

1

14

9

1

11

0

1

7

6

23

12

6

23

15

0

3

0

9

2

14

0

2

9

6

2

5

3

2

3

0

2

1

0

1

19

0

1

17

0

1

15

3

1

11

6

1

8

0

23

15

0

23

17

6

3

1

3

2

14

6

2

10

3

2

5

9

2

3

9

2

1

6

1

19

6

1

17

6

1

15

9

1

12

0

1

8

6

23

17

6

24

0

0

3

2

0

2

15

0

2

10

9

2

6

6

2

4

3

2

2

0

2

0

0

1

18

0

1

16

3

1

12

6

1

9

0

 

24

0

0

24

2

6

3

2

6

2

15

6

2

11

3

2

7

0

2

4

9

2

2

6

2

0

6

1

18

6

1

16

9

1

13

0

1

9

3

24

2

6

24

5

0

3

3

0

2

16

0

2

12

0

2

7

6

2

5

3

2

3

0

2

1

0

1

19

0

1

17

0

1

13

6

1

9

9

24

5

0

24

7

6

3

3

9

2

16

9

2

12

6

2

8

0

2

5

9

2

3

9

2

1

6

1

19

6

1

17

6

1

13

9

1

10

3

24

7

6

24

10

0

3

4

3

2

17

3

2

13

0

2

8

6

2

6

6

2

4

3

2

2

0

2

0

0

1

18

0

1

14

3

1

10

9

 

24

10

0

24

12

6

3

4

9

2

17

9

2

13

6

2

9

0

2

7

0

2

4

9

2

2

6

2

0

6

1

18

6

1

14

9

1

11

0

24

12

6

24

15

0

3

5

6

2

18

3

2

14

0

2

9

6

2

7

6

2

5

3

2

3

0

2

1

0

1

19

0

1

15

3

1

11

6

24

15

0

24

17

6

3

6

3

2

18

9

2

14

6

2

10

3

2

8

0

2

5

9

2

3

9

2

1

6

1

19

6

1

15

9

1

12

0

24

17

6

25

0

0

3

7

0

2

19

6

2

15

0

2

10

9

2

8

6

2

6

6

2

4

3

2

2

0

2

0

0

1

16

3

1

12

6

 

25

0

0

25

2

6

3

7

6

3

0

0

2

15

6

2

11

3

2

9

0

2

7

0

2

4

9

2

2

6

2

0

6

1

16

9

1

13

0

25

2

6

25

5

0

3

8

0

3

0

9

2

16

0

2

12

0

2

9

6

2

7

6

2

5

3

2

3

0

2

1

0

1

17

0

1

13

6

25

5

0

25

7

6

3

8

9

3

1

3

2

16

9

2

12

6

2

10

3

2

8

0

2

5

9

2

3

9

2

1

6

1

17

6

1

13

9

25

7

6

25

10

0

3

9

6

3

2

0

2

17

3

2

13

0

2

10

9

2

8

6

2

6

6

2

4

3

2

2

0

1

18

0

1

14

3

 

25

10

0

25

12

6

3

10

0

3

2

6

2

17

9

2

13

6

2

11

3

2

9

0

2

7

0

2

4

9

2

2

6

1

18

6

1

14

9

25

12

6

25

15

0

3

10

6

3

3

0

2

18

3

2

14

0

2

12

0

2

9

6

2

7

6

2

5

3

2

3

0

1

19

0

1

15

3

25

15

0

25

17

6

3

11

3

3

3

9

2

18

9

2

14

6

2

12

6

2

10

3

2

8

0

2

5

9

2

3

9

1

19

6

1

15

9

25

17

6

26

0

0

3

12

0

3

4

3

2

19

6

2

15

0

2

13

0

2

10

9

2

8

6

2

6

6

2

4

3

2

0

0

1

16

3

 

26

0

0

26

2

6

3

12

6

3

4

9

3

0

0

2

15

6

2

13

6

2

11

3

2

9

0

2

7

0

2

4

9

2

0

6

1

16

9

26

2

6

26

5

0

3

13

0

3

5

6

3

0

9

2

16

0

2

14

0

2

12

0

2

9

6

2

7

6

2

5

3

2

1

0

1

17

0

26

5

0

26

7

6

3

13

6

3

6

3

3

1

3

2

16

9

2

14

6

2

12

6

2

10

3

2

8

0

2

5

9

2

1

6

1

17

6

26

7

6

26

10

0

3

14

3

3

7

0

3

2

0

2

17

3

2

15

0

2

13

0

2

10

9

2

8

6

2

6

6

2

2

0

1

18

0

 

26

10

0

26

12

6

3

14

9

3

7

6

3

2

6

2

17

9

2

15

6

2

13

6

2

11

3

2

9

0

2

7

0

2

2

6

1

18

6

26

12

6

26

15

0

3

15

6

3

8

0

3

3

0

2

18

3

2

16

0

2

14

0

2

12

0

2

9

6

2

7

6

2

3

0

1

19

0

26

15

0

26

17

6

3

16

3

3

8

9

3

3

9

2

18

9

2

16

9

2

14

6

2

12

6

2

10

3

2

8

0

2

3

9

1

19

6

26

17

6

27

0

0

3

16

9

3

9

6

3

4

3

2

19

6

2

17

3

2

15

0

2

13

0

2

10

9

2

8

6

2

4

3

2

0

0

 

27

0

0

27

2

6

3

17

6

3

10

0

3

4

9

3

0

0

2

17

9

2

15

6

2

13

6

2

11

3

2

9

0

2

4

9

2

0

6

27

2

6

27

5

0

3

18

3

3

10

6

3

5

6

3

0

9

2

18

3

2

16

0

2

14

0

2

12

0

2

9

6

2

5

3

2

1

0

27

5

0

27

7

6

3

19

0

3

11

3

3

6

3

3

1

3

2

18

9

2

16

9

2

14

6

2

12

6

2

10

3

2

5

9

2

1

6

27

7

6

27

10

0

3

19

6

3

12

0

3

7

0

3

2

0

2

19

6

2

17

3

2

15

0

2

13

0

2

10

9

2

6

6

2

2

0

 

27

10

0

27

12

6

4

0

3

3

12

6

3

7

6

3

2

6

3

0

0

2

17

9

2

15

6

2

13

6

2

11

3

2

7

0

2

2

6

27

12

6

27

15

0

4

1

0

3

13

0

3

8

0

3

3

0

3

0

9

2

18

3

2

16

0

2

14

0

2

12

0

2

7

6

2

3

0

27

15

0

27

17

6

4

1

6

3

13

6

3

8

9

3

3

9

3

1

3

2

18

9

2

16

9

2

14

6

2

12

6

2

8

0

2

3

9

27

17

6

28

0

0

4

2

3

3

14

3

3

9

6

3

4

3

3

2

0

2

19

6

2

17

3

2

15

0

2

13

0

2

8

6

2

4

3

 

28

0

0

28

2

6

4

2

9

3

14

9

3

10

0

3

4

9

3

2

6

3

0

0

2

17

9

2

15

6

2

13

6

2

9

0

2

4

9

28

2

6

28

5

0

4

3

6

3

15

6

3

10

6

3

5

6

3

3

0

3

0

9

2

18

3

2

16

0

2

14

0

2

9

6

2

5

3

28

5

0

28

7

6

4

4

3

3

16

3

3

11

3

3

6

3

3

3

9

3

1

3

2

18

9

2

16

9

2

14

6

2

10

3

2

5

9

28

7

6

28

10

0

4

4

9

3

16

9

3

12

0

3

7

0

3

4

3

3

2

0

2

19

6

2

17

3

2

15

0

2

10

9

2

6

6

 

28

10

0

28

12

6

4

5

6

3

17

6

3

12

6

3

7

6

3

4

9

3

2

6

3

0

0

2

17

9

2

15

6

2

11

3

2

7

0

28

12

6

28

15

0

4

6

3

3

18

3

3

13

0

3

8

0

3

5

6

3

3

0

3

0

9

2

18

3

2

16

0

2

12

0

2

7

6

28

15

0

28

17

6

4

7

0

3

19

0

3

13

6

3

8

9

3

6

3

3

3

9

3

1

3

2

18

9

2

16

9

2

12

6

2

8

0

28

17

6

29

0

0

4

7

6

3

19

6

3

14

3

3

9

6

3

7

0

3

4

31

3

2

0

2

19

6

2

17

3

2

13

0

2

8

6

The Third Schedule—continued.

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

£78.

£130.

£182.

£208.

£234.

£260.

£286.

£312.

£364.

£416.

(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.

29

0

0

29

2

6

4

8

3

4

0

3

3

14

9

3

10

0

3

7

6

3

4

9

3

2

6

3

0

0

2

17

9

2

13

6

2

9

0

29

2

6

29

5

0

4

9

0

4

1

0

3

15

6

3

10

6

3

8

0

3

5

6

3

3

0

3

0

9

2

18

3

2

14

0

2

9

6

29

5

0

29

7

6

4

9

9

4

1

6

3

16

3

3

11

3

3

8

9

3

6

3

3

3

9

3

1

3

2

18

9

2

14

6

2

10

3

29

7

6

29

10

0

4

10

3

4

2

3

3

16

9

3

12

0

3

9

6

3

7

0

3

4

3

3

2

0

2

19

6

2

15

0

2

10

9

  

29

10

0

29

12

6

4

11

0

4

2

9

3

17

6

3

12

6

3

10

0

3

7

6

3

4

9

3

2

6

3

0

0

2

15

6

2

11

3

29

12

6

29

15

0

4

11

9

4

3

6

3

18

3

3

13

0

3

10

6

3

8

0

3

5

6

3

3

0

3

0

9

2

16

0

2

12

0

29

13

0

29

17

6

4

12

6

4

4

3

3

19

0

3

13

6

3

11

3

3

8

9

3

6

3

3

3

9

3

1

3

2

16

9

2

12

6

29

17

6

30

0

0

4

13

0

4

4

9

3

19

6

3

14

3

3

12

0

3

9

6

3

7

0

3

4

3

3

2

0

2

17

3

2

13

0

  

30

0

0

30

2

6

4

13

9

4

5

6

4

0

3

3

14

9

3

12

6

3

10

0

3

7

6

3

4

9

3

2

6

2

17

9

2

13

6

30

2

6

30

5

0

4

14

6

4

6

3

4

1

0

3

15

6

3

13

0

3

10

6

3

8

0

3

5

6

3

3

0

2

18

3

2

14

0

30

5

0

30

7

6

4

15

3

4

7

0

4

1

6

3

16

3

3

13

6

3

11

3

3

8

9

3

6

3

3

3

9

2

18

9

2

14

6

30

7

6

30

10

0

4

16

0

4

7

6

4

2

3

3

16

9

3

14

3

3

12

0

3

9

6

3

7

0

3

4

3

2

19

6

2

15

0

Table B.—Rates of Deductions Where Employee’s Salary Exceeds Thirty Pounds Ten Shillings, But does not Exceed One Hundred and Fifty Pounds Ten Shillings in Respect of a Week or Part of a Week.

Column 1.

Column 2.

Column 1.

Column 2.

Column 1.

Column 2.

Column 1.

Column 2.

Column 1.

Column 2.

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

Amount of deduction.

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

Amount of deduction.

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

Amount of deduction.

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

Amount of deduction.

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

Amount of deduction.

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

Exceeding—

But not exceeding—

£

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.

£

s.

d.

£

s.

d.

30

10

0

31

10

0

4

18

0

54

10

0

55

10

0

12

10

0

78

10

0

79

10

0

22

17

0

102

10

0

103

10

0

35

2

0

126

10

0

127

10

0

48

11

0

31

10

0

32

10

0

5

2

0

55

10

0

56

10

0

12

18

0

79

10

0

80

10

0

23

7

0

103

10

0

104

10

0

35

13

0

127

10

0

128

10

0

49

2

0

32

10

0

33

10

0

5

6

0

56

10

0

57

10

0

13

6

0

80

10

0

81

10

0

23

17

0

104

10

0

105

10

0

36

4

0

128

10

0

129

10

0

49

14

0

33

10

0

34

10

0

5

10

0

57

10

0

58

10

0

13

14

0

81

10

0

82

10

0

24

6

0

105

10

0

106

10

0

36

15

0

129

10

0

130

10

0

50

5

0

 

34

10

0

35

10

0

5

15

0

58

10

0

59

10

0

14

2

0

82

10

0

83

10

0

24

16

0

106

10

0

107

10

0

37

6

0

130

10

0

131

10

0

50

17

0

35

10

0

36

10

0

6

0

0

59

10

0

60

10

0

14

10

0

83

10

0

84

10

0

25

5

0

107

10

0

108

10

0

37

17

0

131

10

0

132

10

0

51

8

0

36

10

0

37

10

0

6

5

0

60

10

0

61

10

0

14

18

0

84

10

0

85

10

0

25

15

0

108

10

0

109

10

0

38

8

0

132

10

0

133

10

0

52

0

0

37

10

0

38

10

0

6

10

0

61

10

0

62

10

0

15

6

0

85

10

0

86

10

0

26

5

0

109

10

0

110

10

0

38

19

0

133

10

0

134

10

0

52

11

0

 

38

10

0

39

10

0

6

15

0

62

10

0

63

10

0

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61

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