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

Case
No judgment structure available for this case.

STATUTORY RULES.

1953.

No. 88.

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 thirteenth

day of October , 1953.

W. J. Slim

Governor-General.

By His Excellency’s Command,

Treasurer.

Amendments of the Income Tax and Social Services Contribution Regulations.

Commencement.

1. These Regulations shall come into operation on the first day of November, 1953.

Rates of deduction where employee does not claim in respect of dependants.

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-seven pounds eleven shillings plus an amount of Thirteen shillings for each pound or part of a pound by which the salary or wages exceeds one hundred and fifty pounds ton shillings.”.

Form of declaration as to dependants.

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

(a)by omitting from sub-regulation (5.) the words “ next succeeding sub-regulation ” and inserting in their stead the words “ next two succeeding sub-regulations ”; and

* Notified in the Commonwealth Gazette on                                                          , 1953.

  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, No. 55.

4348.—Price 8d. 9/21.10.1953.

 

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

“ (6.) A person is not a dependant of an employee at any date by reference to section 82b or 82c of the Act if—

(a) in the case of a spouse of the taxpayer or a daughter-housekeeper—the person is, at that date, in receipt of a separate not income at a rate exceeding One pound five shillings per week ;

(b) in the case of a child less than sixteen years of age —the person is, at that date, in, receipt of separate net income exceeding One pound per week ; or

(c) in the case of a student child, an invalid relative or a parent—the person is deriving income at that date,

or, if the person has, since the thirtieth day of June last preceding that date, derived a separate net income, or derived income, as the case may be, of such an amount that the employee would not be entitled, in. his assessment in respect of the income of that year of income, to a deduction in respect of that person by virtue of section 82b or 82c of the Act.

“ (6a.) Where, for a period in any year of income, a person is not a dependant of an employee by reason of the operation of paragraph (a), (b) or (c) of the last preceding sub-regulation, but the facts and circumstances which have existed for that period are such that, if they continued unchanged for the whole of that year of income, the employee would be entitled, in his assessment in respect of his income of that year of income, to a deduction in respect of that person reduced in accordance with sub-section (3.) or sub-section (4.) of section 82b of the Act or sub-section (3.) or sub-section (4.) of section 82c of the Act, that person is, notwithstanding anything contained in those paragraphs, a dependant of the employee in that year of income for a period equal to the number of weeks ascertained in accordance with the next succeeding sub-regulation.

 

“ (6b.) The number of weeks for which a person is a dependant of an employee under the last preceding sub-regulation is—

(a) in the case of a spouse, daughter-housekeeper or parent—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 two and one-half ;

 

(b) in the case of one child less than sixteen years of age, a student child or an invalid relative—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-half ; or

(c) in the case of any other child—the number equal to the number of pounds in the amount of the deduction, so reduced, to which the employee would be entitled.”.

(2.) Where an employee has before the date of commencement of this Regulation furnished to his employer a declaration in accordance with regulation 54c of the Income Tax and Social Services Contribution Regulations in which he has set out a deduction of One hundred and four 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 thirty pounds in respect of that dependant.

Provisional tax and contribution for year of income 1953-1054.

4. After regulation 54zc of the Income Tax and Social Services Contribution Regulations the following regulation is inserted in Division 3 of Part VI.:—

“ 54zd. The provisional tax and contribution payable, but for this regulation, by a taxpayer in accordance with the provisions of section 221yc of the Act in respect of the income of the year of income ending on the thirtieth day of June, 1954, shall be decreased to the amount that would be payable if the references in sub-section (1.) of that section, in its application in respect of that provisional tax and contribution, to the income tax assessed in respect of the year next preceding that year of income were read as references to the income tax so assessed, reduced by—

(a) the amount by which the tax imposed by sub-section (1.) of section 6 of the Income Tax and Social Services Contribution Act 1952 on a taxable income equal to the taxable income of the next preceding year of income exceeds the tax imposed by sub-section (1.) of section 6 of the Income Tax and Social Services Contribution Act 1953 on a taxable income equal to that amount; and

 

 (b) by an amount equal to the amount (if any) of the further tax payable by the taxpayer in respect of the income of the next preceding year of income by reason of the operation of paragraph (b) of sub-section (1.), or sub-section (2.), of section 7 of the Income Tax and Social Services Contribution Act 1952.”.

Third Schedule.

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

 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.

£

$.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

2

0

0

2

10

0

3

..

..

..

..

..

..

..

..

..

..

2

10

0

3

0

0

6

..

..

..

..

..

..

..

..

..

..

 

3

0

0

3

5

0

9

..

..

..

..

..

..

..

..

..

..

3

5

0

3

10

0

1

0

..

..

..

..

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..

..

..

..

 

3

10

0

3

12

6

1

0

3

..

..

..

..

..

..

..

..

..

3

12

6

3

15

0

1

3

3

..

..

..

..

..

..

..

..

..

3

15

0

3

17

6

1

3

3

..

..

..

..

..

..

..

..

..

3

17

6

4

0

0

1

6

3

..

..

..

..

..

..

..

..

..

 

4

0

0

4

2

6

1

6

6

..

..

..

..

..

..

..

..

..

4

2

6

4

5

0

1

9

6

..

..

..

..

..

..

..

..

..

4

5

0

4

7

6

1

9

6

..

..

..

..

..

..

..

..

..

4

7

6

4

10

0

2

0

6

..

..

..

..

..

..

..

..

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4

10

0

4

12

6

2

0

9

3

..

..

..

..

..

..

..

..

4

12

6

4

15

0

2

3

9

3

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4

15

0

4

17

6

2

3

1

0

3

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4

17

6

5

0

0

2

6

1

0

3

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5

0

0

5

2

6

2

6

1

0

6

..

..

..

..

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5

2

6

5

5

0

2

9

1

3

6

..

..

..

..

..

..

..

..

5

5

0

5

7

6

3

0

1

3

6

..

..

..

..

..

..

..

..

5

7

6

5

10

0

3

3

1

6

6

..

..

..

..

..

..

..

..

 

5

10

0

5

12

6

3

6

1

6

9

3

..

..

..

..

..

..

..

5

12

6

5

15

0

3

6

1

9

9

3

..

..

..

..

..

..

..

5

15

0

5

17

6

3

9

1

9

1

0

3

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5

17

6

6

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4

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2

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6

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6

2

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6

2

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4

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2

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3

6

3

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6

5

0

6

7

6

4

9

2

3

1

3

6

3

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6

7

6

6

10

0

5

0

2

6

1

6

6

3

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6

10

0

6

12

6

5

3

2

6

1

6

9

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6

12

6

6

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9

1

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9

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3

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6

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0

6

17

6

5

6

3

0

1

9

1

0

6

3

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6

17

6

7

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5

9

3

3

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1

0

6

3

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7

0

0

7

2

6

6

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3

6

2

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1

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9

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3

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7

2

6

7

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6

3

3

6

2

3

1

3

9

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7

5

0

7

7

6

6

6

3

9

2

3

1

3

1

0

6

3

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..

7

7

6

7

10

0

6

9

4

0

2

6

1

6

1

0

6

3

..

..

..

..

 

7

10

0

7

12

6

7

0

4

3

2

6

1

6

1

0

9

6

3

..

..

..

7

12

6

7

15

0

7

3

4

6

2

9

1

9

1

3

9

6

3

..

..

..

7

15

0

7

17

6

7

6

4

9

3

0

1

9

1

3

1

0

6

3

..

..

..

7

17

6

8

0

0

7

9

5

0

3

3

2

0

1

6

1

0

6

3

..

..

..

 

8

0

0

8

2

6

8

0

5

3

3

6

2

0

1

6

1

0

9

6

3

..

..

8

2

6

8

5

0

8

3

5

6

3

6

2

3

1

9

1

3

9

6

3

..

..

8

5

0

8

7

6

8

6

5

6

3

9

2

3

1

9

1

3

1

0

6

3

..

..

8

7

6

8

10

0

9

0

5

9

4

0

2

6

2

0

1

6

1

0

6

3

..

..

 

8

10

0

8

12

6

9

3

6

0

4

3

2

6

2

0

1

6

1

0

9

6

..

..

8

12

6

8

15

0

9

6

6

3

4

6

2

9

2

3

1

9

1

3

9

6

..

..

8

15

0

8

17

6

9

9

6

6

4

9

3

0

2

3

1

9

1

3

1

0

6

..

..

8

17

6

9

0

0

10

3

6

9

5

0

3

3

2

6

2

0

1

6

1

0

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.

£

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d.

£

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d.

£

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d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

9

0

0

9

2

6

10

6

7

0

5

3

3

6

2

6

2

0

1

6

1

0

9

3

..

9

2

6

9

5

0

10

9

7

3

5

6

3

6

2

9

2

3

1

9

1

3

9

3

..

9

5

0

9

7

6

11

0

7

6

5

6

3

9

3

0

2

3

1

9

1

3

1

0

3

..

9

7

6

9

10

0

11

6

7

9

5

9

4

0

3

3

2

6

2

0

1

6

1

0

3

..

 

9

10

0

9

12

6

11

9

8

0

6

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4

3

3

6

2

6

2

0

1

6

1

0

6

..

9

12

6

9

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0

12

3

8

3

6

3

4

6

3

6

2

9

2

3

1

9

1

3

6

..

9

15

0

9

17

6

12

6

8

6

6

6

4

9

3

9

3

0

2

3

1

9

1

3

6

..

9

17

6

10

0

0

12

9

9

0

6

9

5

0

4

0

3

3

2

6

2

0

1

6

6

..

 

10

0

0

10

2

6

13

0

9

3

7

0

5

3

4

3

3

6

2

6

2

0

1

6

9

3

10

2

6

10

5

0

13

6

9

6

7

3

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7

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13

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7

6

5

6

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1

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1

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10

7

6

10

10

0

14

0

10

3

7

9

5

9

5

0

4

0

3

3

2

6

2

0

1

0

3

 

10

10

0

10

12

6

14

3

10

6

8

0

6

0

5

3

4

3

3

6

2

6

2

0

1

0

6

10

12

6

10

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0

14

9

10

9

8

3

6

3

5

6

4

6

3

6

2

9

2

3

1

3

6

10

15

0

10

17

6

15

0

11

0

8

6

6

6

5

6

4

9

3

9

3

0

2

3

1

3

6

10

17

6

11

0

0

15

3

11

6

9

0

6

9

5

9

5

0

4

0

3

3

2

6

1

6

6

 

11

0

0

11

2

6

15

9

11

9

9

3

7

0

6

0

5

3

4

3

3

6

2

6

1

6

9

11

2

6

11

5

0

16

3

12

3

9

6

7

3

6

3

5

6

4

6

3

6

2

9

1

9

9

11

5

0

11

7

6

16

6

12

6

9

9

7

6

6

6

5

6

4

9

3

9

3

0

1

9

1

0

11

7

6

11

10

0

16

9

12

9

10

3

7

9

6

9

5

9

5

0

4

0

3

3

2

0

1

0

 

11

10

0

11

12

6

17

3

13

0

10

6

8

0

7

0

6

0

5

3

4

3

3

6

2

0

1

0

11

12

6

11

15

0

17

6

13

6

10

9

8

3

7

3

6

3

5

6

4

6

3

6

2

3

1

3

11

15

0

11

17

6

18

0

13

9

11

0

8

6

7

6

6

6

5

6

4

9

3

9

2

3

1

3

11

17

6

12

0

0

18

3

14

0

11

6

9

0

7

9

6

9

5

9

5

0

4

0

2

6

1

6

 

12

0

0

12

2

6

18

9

14

3

11

9

9

3

8

0

7

0

6

0

5

3

4

3

2

6

1

6

12

2

6

12

5

0

19

0

14

9

12

3

9

6

8

3

7

3

6

3

5

6

4

6

2

9

1

9

12

5

0

12

7

6

19

6

15

0

12

6

9

9

8

6

7

6

6

6

5

6

4

9

3

0

1

9

12

7

6

12

10

0

1

0

0

15

3

12

9

10

3

9

0

7

9

6

9

5

9

5

0

3

3

2

0

 

12

10

0

12

12

6

1

0

3

15

9

13

0

10

6

9

3

8

0

7

0

6

0

5

3

3

6

2

0

12

12

6

12

15

0

1

0

9

16

3

13

6

10

9

9

6

8

3

7

3

6

3

5

6

3

6

2

3

12

15

0

12

17

6

1

1

3

16

6

13

9

11

0

9

9

8

6

7

6

6

6

5

6

3

9

2

3

12

17

6

13

0

0

1

1

6

16

9

14

0

11

6

10

3

9

0

7

9

6

9

5

9

4

0

2

6

 

13

0

0

13

2

6

1

2

0

17

3

14

3

11

9

10

6

9

3

8

0

7

0

6

0

4

3

2

6

13

2

6

13

5

0

1

2

6

17

6

14

9

12

3

10

9

9

6

8

3

7

3

6

3

4

6

2

9

13

5

0

13

7

6

1

2

9

18

0

15

0

12

6

11

0

9

9

8

6

7

6

6

6

4

9

3

0

13

7

6

13

10

0

1

3

3

18

3

15

3

12

9

11

6

10

3

9

0

7

9

6

9

5

0

3

3

 

13

10

0

13

12

6

1

3

6

18

9

15

9

13

0

11

9

10

6

9

3

8

0

7

0

5

3

3

6

13

12

6

13

15

0

1

4

0

19

0

16

3

13

6

12

3

10

9

9

6

8

3

7

3

5

6

3

6

13

15

0

13

17

6

1

4

6

19

6

16

6

13

9

12

6

11

0

9

9

8

6

7

6

5

6

3

9

13

17

6

14

0

0

1

5

0

1

0

0

16

9

14

0

12

9

11

6

10

3

9

0

7

9

5

9

4

0

 

14

0

0

14

2

6

1

5

3

1

0

3

17

3

14

3

13

0

11

9

10

6

9

3

8

0

6

0

4

3

14

2

6

14

5

0

1

5

9

1

0

9

17

6

14

9

13

6

12

3

10

9

9

6

8

3

6

3

4

6

14

5

0

14

7

6

1

6

3

1

1

3

18

0

15

0

13

9

12

6

11

0

9

9

8

6

6

6

4

9

14

7

6

14

10

0

1

6

6

1

1

6

18

3

15

3

14

0

12

9

11

6

10

3

9

0

6

9

5

0

 

14

10

0

14

12

6

1

7

0

1

2

0

18

9

15

9

14

3

13

0

11

9

10

6

9

3

7

0

5

3

14

12

6

14

15

0

1

7

6

1

2

6

19

0

16

3

14

9

13

6

12

3

10

9

9

6

7

3

5

6

14

15

0

14

17

6

1

7

9

1

2

9

19

6

16

6

15

0

13

9

12

6

11

0

9

9

7

6

5

6

14

17

6

15

0

0

1

8

3

1

3

3

1

0

0

16

9

15

3

14

0

12

9

11

6

10

3

7

9

5

9

 

15

0

0

15

2

6

1

8

9

1

3

6

1

0

3

17

3

15

9

14

3

13

0

11

9

10

6

8

0

6

0

15

2

6

15

5

0

1

9

3

1

4

0

1

0

9

17

6

16

3

14

9

13

6

12

3

10

9

8

3

6

3

15

5

0

15

7

6

1

9

6

1

4

6

1

1

3

18

0

16

6

15

0

13

9

12

6

11

0

8

6

6

6

15

7

6

15

10

0

1

10

0

1

5

0

1

1

6

18

3

16

9

15

3

14

0

12

9

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.

£

$.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

15

10

0

15

12

6

1

10

6

1

5

3

1

2

0

18

9

17

3

15

9

14

3

13

0

11

9

9

3

7

0

15

12

6

15

15

0

1

11

0

1

5

9

1

2

6

19

0

17

6

16

3

14

9

13

6

12

3

9

6

7

3

15

15

0

15

17

6

1

11

6

1

6

3

1

2

9

19

6

18

0

16

6

15

0

13

9

12

6

9

9

7

6

15

17

6

16

0

0

1

12

0

1

6

6

1

3

3

1

0

0

18

3

16

9

15

3

14

0

12

9

10

3

7

9

 

16

0

0

16

2

6

1

12

6

1

7

0

1

3

6

1

0

3

18

9

17

3

15

9

14

3

13

0

10

6

8

0

16

2

6

16

5

0

1

13

0

1

7

6

1

4

0

1

0

9

19

0

17

6

16

3

14

9

13

6

10

9

8

3

16

5

0

16

7

6

1

13

6

1

7

9

1

4

6

1

1

3

19

6

18

0

16

6

15

0

13

9

11

0

8

6

16

7

6

16

10

0

1

14

0

1

8

3

1

5

0

1

1

6

1

0

0

18

3

16

9

15

3

14

0

11

6

9

0

 

16

10

0

16

12

6

1

14

6

1

8

9

1

5

3

1

2

0

1

0

3

18

9

17

3

15

9

14

3

11

9

9

3

16

12

6

16

15

0

1

15

0

1

9

3

1

5

9

1

2

6

1

0

9

19

0

17

6

16

3

14

9

12

3

9

6

16

15

0

16

17

6

1

15

6

1

9

6

1

6

3

1

2

9

1

1

3

19

6

18

0

16

6

15

0

12

6

9

9

16

17

6

17

0

0

1

16

0

1

10

0

1

6

6

1

3

3

1

1

6

1

0

0

18

3

16

9

15

3

12

9

10

3

 

17

0

0

17

2

6

1

16

6

1

10

6

1

7

0

1

3

6

1

2

0

1

0

3

18

9

17

3

15

9

13

0

10

6

17

2

6

17

5

0

1

17

0

1

11

0

1

7

6

1

4

0

1

2

6

1

0

9

19

0

17

6

16

3

13

6

10

9

17

5

0

17

7

6

1

17

6

1

11

6

1

7

9

1

4

6

1

2

9

1

1

3

19

6

18

0

16

6

13

9

11

0

17

7

6

17

10

0

1

18

0

1

12

0

1

8

3

1

5

0

1

3

3

1

1

6

1

0

0

18

3

16

9

14

0

11

6

 

17

10

0

17

12

6

1

18

6

1

12

6

1

8

9

1

5

3

1

3

6

1

2

0

1

0

3

18

9

17

3

14

3

11

9

17

12

6

17

15

0

1

19

0

1

13

0

1

9

3

1

5

9

1

4

0

1

2

6

1

0

9

19

0

17

6

14

9

12

3

17

15

0

17

17

6

1

19

6

1

13

6

1

9

6

1

6

3

1

4

6

1

2

9

1

1

3

19

6

18

0

15

0

12

6

17

17

6

18

0

0

2

0

0

1

14

0

1

10

0

1

6

6

1

5

0

1

3

3

1

1

6

1

0

0

18

3

15

3

12

9

 

18

0

0

18

2

6

2

0

6

1

14

6

1

10

6

1

7

0

1

5

3

1

3

6

1

2

0

1

0

3

18

9

15

9

13

0

18

2

6

18

5

0

2

1

0

1

15

0

1

11

0

1

7

6

1

5

9

1

4

0

1

2

6

1

0

9

19

0

16

3

13

6

18

5

0

18

7

6

2

1

6

1

15

6

1

11

6

1

7

9

1

6

3

1

4

6

1

2

9

1

1

3

19

6

16

6

13

9

18

7

6

18

10

0

2

2

0

1

16

0

1

12

0

1

8

3

1

6

6

1

5

0

1

3

3

1

1

6

1

0

0

16

9

14

0

 

18

10

0

18

12

6

2

2

6

1

16

6

1

12

6

1

8

9

1

7

0

1

5

3

1

3

6

1

2

0

1

0

3

17

3

14

3

18

12

6

18

15

0

2

3

0

1

17

0

1

13

0

1

9

3

1

7

6

1

5

9

1

4

0

1

2

6

1

0

9

17

6

14

9

18

15

0

18

17

6

2

3

9

1

17

6

1

13

6

1

9

6

1

7

9

1

6

3

1

4

6

1

2

9

1

1

3

18

0

15

0

18

17

6

19

0

0

2

4

3

1

18

0

1

14

0

1

10

0

1

8

3

1

6

6

1

5

0

1

3

3

1

1

6

18

3

15

3

 

19

0

0

19

2

6

2

4

9

1

18

6

1

14

6

1

10

6

1

8

9

1

7

0

1

5

3

1

3

6

1

2

0

18

9

15

9

19

2

6

19

5

0

2

5

3

1

19

0

1

15

0

1

11

0

1

9

3

1

7

6

1

5

9

1

4

0

1

2

6

19

0

16

3

19

5

0

19

7

6

2

5

9

1

19

6

1

15

6

1

11

6

1

9

6

1

7

9

1

6

3

1

4

6

1

2

9

19

6

16

6

19

7

6

19

10

0

2

6

3

2

0

0

1

16

0

1

12

0

1

10

0

1

8

3

1

6

6

1

5

0

1

3

3

1

0

0

16

9

 

19

10

0

19

12

6

2

7

0

2

0

6

1

16

6

1

12

6

1

10

6

1

8

9

1

7

0

1

5

3

1

3

6

1

0

3

17

3

19

12

6

19

15

0

2

7

6

2

1

0

1

17

0

1

13

0

1

11

0

1

9

3

1

7

6

1

5

9

1

4

0

1

0

9

17

6

19

15

0

19

17

6

2

8

3

2

1

6

1

17

6

1

13

6

1

11

6

1

9

6

1

7

9

1

6

3

1

4

6

1

1

3

18

0

19

17

6

20

0

0

2

8

9

2

2

0

1

18

0

1

14

0

1

12

0

1

10

0

1

8

3

1

6

6

1

5

0

1

1

6

18

3

 

20

0

0

20

2

6

2

9

3

2

2

6

1

18

6

1

14

6

1

12

6

1

10

6

1

8

9

1

7

0

1

5

3

1

2

0

18

9

20

2

6

20

5

0

2

9

9

2

3

0

1

19

0

1

15

0

1

13

0

1

11

0

1

9

3

1

7

6

1

5

9

1

2

6

19

0

20

5

0

20

7

6

2

10

3

2

3

9

1

19

6

1

15

6

1

13

6

1

11

6

1

9

6

1

7

9

1

6

3

1

2

9

19

6

20

7

6

20

10

0

2

11

0

2

4

3

2

0

0

1

16

0

1

14

0

1

12

0

1

10

0

1

8

3

1

6

6

1

3

3

1

0

0

 

20

10

0

20

12

6

2

11

6

2

4

9

2

0

6

1

16

6

1

14

6

1

12

6

1

10

6

1

8

9

1

7

0

1

3

6

1

0

3

20

12

6

20

15

0

2

12

0

2

5

3

2

1

0

1

17

0

1

15

0

1

13

0

1

11

0

1

9

3

1

7

6

1

4

0

1

0

9

20

15

0

20

17

6

2

12

9

2

5

9

2

1

6

1

17

6

1

15

6

1

13

6

1

11

6

1

9

6

1

7

9

1

4

6

1

1

3

20

17

6

21

0

0

2

13

6

2

6

3

2

2

0

1

18

0

1

16

0

1

14

0

1

12

0

1

10

0

1

8

3

1

5

0

1

1

6

 

21

0

0

21

2

6

2

14

0

2

7

0

2

2

6

1

18

6

1

16

6

1

14

6

1

12

6

1

10

6

1

8

9

1

5

3

1

2

0

21

2

6

21

5

0

2

14

6

2

7

6

2

3

0

1

19

0

1

17

0

1

15

0

1

13

0

1

11

0

1

9

3

1

5

9

1

2

6

21

5

0

21

7

6

2

15

3

2

8

3

2

3

9

1

19

6

1

17

6

1

15

6

1

13

6

1

11

6

1

9

6

1

6

3

1

2

9

21

7

6

21

10

0

2

15

9

2

8

9

2

4

3

2

0

0

1

18

0

1

16

0

1

14

0

1

12

0

1

10

0

1

6

6

1

3

3

 

21

10

0

21

12

6

2

16

3

2

9

3

2

4

9

2

0

6

1

18

6

1

16

6

1

14

6

1

12

6

10

6

1

7

0

1

3

6

21

12

0

21

15

0

2

17

0

2

9

9

2

5

3

2

1

0

1

19

0

1

17

0

1

15

0

1

13

0

1

11

0

1

7

6

1

4

0

21

15

0

21

17

6

2

17

6

2

10

3

2

5

9

2

1

6

1

19

6

1

17

6

1

15

6

1

13

6

1

11

6

1

7

9

1

4

6

21

17

6

22

0

0

2

18

0

2

11

0

2

6

3

2

2

0

0

0

0

1

18

0

1

16

0

1

14

0

1

12

0

1

8

3

1

5

0

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.

£

$.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

22

0

0

22

2

6

2

18

6

2

11

6

2

7

0

2

2

6

2

0

6

1

18

6

1

16

6

1

14

6

1

12

6

1

8

9

1

5

3

22

2

6

22

5

0

2

19

0

2

12

0

2

7

6

2

3

0

2

1

0

1

19

0

1

17

0

1

15

0

1

13

0

1

9

3

1

5

9

22

5

0

22

7

6

2

19

9

2

12

9

2

8

3

2

3

9

2

1

6

1

19

6

1

17

6

1

15

6

1

13

6

1

9

6

1

6

3

22

7

6

22

10

0

3

0

3

2

13

6

2

8

9

2

4

3

2

2

0

2

0

0

1

18

0

1

16

0

1

14

0

1

10

0

1

6

6

 

22

10

0

22

12

6

3

1

0

2

14

0

2

9

3

2

4

9

2

2

6

2

0

6

1

18

6

1

16

6

1

14

6

1

10

6

1

7

0

22

12

6

22

15

0

3

1

6

2

14

6

2

9

9

2

5

3

2

3

0

2

1

0

1

19

0

1

17

0

1

15

0

1

11

0

1

7

6

22

15

0

22

17

6

3

2

3

2

15

3

2

10

3

2

5

9

2

3

9

2

1

6

1

19

6

1

17

6

1

15

6

1

11

6

1

7

9

22

17

6

23

0

0

3

2

9

2

15

9

2

11

0

2

6

3

2

4

3

2

2

0

2

0

0

1

18

0

1

16

0

1

12

0

1

8

3

 

23

0

0

23

2

6

3

3

3

2

18

3

2

11

6

2

7

0

2

4

9

2

2

6

2

0

6

1

18

6

1

16

6

1

12

6

1

8

9

23

2

6

23

5

0

3

3

9

2

17

0

2

12

0

2

7

6

2

5

3

2

3

0

2

1

0

1

19

0

1

17

0

1

13

0

1

9

3

23

5

0

23

7

6

3

4

6

2

17

6

2

12

9

2

8

3

2

5

9

2

3

9

2

1

6

1

19

6

1

17

6

1

13

6

1

9

6

23

7

6

23

10

0

3

5

3

2

18

0

2

13

6

2

8

9

2

6

3

2

4

3

2

2

0

2

0

0

1

18

0

1

14

0

1

10

0

 

23

10

0

23

12

6

3

5

9

2

18

6

2

14

0

2

9

3

2

7

0

2

4

9

2

2

6

2

0

6

1

18

6

1

14

6

1

10

6

23

12

6

23

15

0

3

6

6

2

19

0

2

14

6

2

9

9

2

7

6

2

5

3

2

3

0

2

1

0

1

19

0

1

15

0

1

11

0

23

15

0

23

17

6

3

7

3

2

19

9

2

15

3

2

10

3

2

8

3

2

5

9

2

3

9

2

1

6

1

19

6

1

15

6

1

11

6

23

17

0

24

0

0

3

8

0

3

0

3

2

15

9

2

11

0

2

8

9

2

6

3

2

4

3

2

2

0

2

0

0

1

16

0

1

12

0

 

24

0

0

24

2

6

3

8

6

3

1

0

2

16

3

2

11

6

2

9

3

2

7

0

2

4

9

2

2

6

2

0

6

1

16

6

1

12

6

24

2

6

24

5

0

3

9

0

3

1

6

2

17

0

2

12

0

2

9

9

2

7

6

2

5

3

2

3

0

2

1

0

1

17

0

1

13

0

24

5

0

24

7

6

3

9

9

3

2

3

2

17

6

2

12

9

2

10

3

2

8

3

2

5

9

2

3

9

2

1

6

1

17

6

1

13

6

24

7

6

24

10

0

3

10

6

3

2

9

2

18

0

2

13

6

2

11

0

2

8

9

2

6

3

2

4

3

2

2

0

1

18

0

1

14

0

 

24

10

0

24

12

6

3

11

0

3

3

3

2

18

6

2

14

0

2

11

6

2

9

3

2

7

0

2

4

9

2

2

6

1

18

6

1

14

6

24

12

6

24

15

0

3

11

9

3

3

9

2

19

0

2

14

6

2

12

0

2

9

9

2

7

6

2

5

3

2

3

0

1

19

0

1

15

0

24

15

0

24

17

6

3

12

6

3

4

6

2

19

9

2

15

3

2

12

9

2

10

3

2

8

3

2

5

9

2

3

9

1

19

6

1

15

6

24

17

6

25

0

0

3

13

3

3

5

3

3

0

3

2

15

9

2

13

6

2

11

0

2

8

9

2

6

3

2

4

3

2

0

0

1

16

0

 

25

0

0

25

2

6

3

13

9

3

5

9

3

1

0

2

16

3

2

14

0

2

11

6

2

9

3

2

7

0

2

4

9

2

0

6

1

16

6

25

2

6

25

5

0

3

14

6

3

6

6

3

1

6

2

17

0

2

14

6

2

12

0

2

9

9

2

7

6

2

5

3

2

1

0

1

17

0

25

5

0

25

7

6

3

15

3

3

7

3

3

2

3

2

17

6

2

15

3

2

12

9

2

10

3

2

8

3

2

5

9

2

1

6

1

17

6

25

7

6

25

10

0

3

16

0

3

8

0

3

2

9

2

18

0

2

15

9

2

13

6

2

11

0

2

8

9

2

6

3

2

2

0

1

18

0

 

25

10

0

25

12

6

3

16

6

3

8

6

3

3

3

2

18

6

2

16

3

2

14

0

2

11

6

2

9

3

2

7

0

2

2

6

1

18

6

25

12

6

25

15

0

3

17

3

3

9

0

3

3

9

2

19

0

2

17

0

2

14

6

2

12

0

2

9

9

2

7

6

2

3

0

1

19

0

25

15

0

25

17

6

3

18

0

3

9

9

3

4

6

2

19

9

2

17

6

2

15

3

2

12

9

2

10

3

2

8

3

2

3

9

1

19

6

25

17

6

26

0

0

3

18

9

3

10

6

3

5

3

3

0

3

2

18

0

2

15

9

2

13

6

9

11

0

2

8

9

2

4

3

2

0

0

 

26

0

0

26

2

6

3

19

3

3

11

0

3

5

9

3

1

0

2

18

6

2

16

3

2

14

0

2

11

6

2

9

3

2

4

9

2

0

6

26

2

6

26

5

0

3

19

9

3

11

9

3

6

6

3

1

6

2

19

0

2

17

0

2

14

6

2

12

0

2

9

9

2

5

3

2

1

0

26

5

0

26

7

6

4

0

6

3

12

6

3

7

3

3

2

3

2

19

9

2

17

6

2

15

3

2

12

9

2

10

3

2

5

9

2

1

6

26

7

6

26

10

0

4

1

3

3

13

3

3

8

0

3

2

9

3

0

3

2

18

0

2

15

9

2

13

6

2

11

0

2

6

3

2

2

0

 

26

10

0

26

12

6

4

1

9

3

13

9

3

8

6

3

3

3

3

1

0

2

18

6

2

16

3

2

14

0

2

11

6

2

7

0

2

2

6

26

12

6

26

15

0

4

2

6

3

14

6

3

9

0

3

3

9

3

1

6

2

19

0

2

17

0

2

14

6

2

12

0

2

7

6

2

3

0

26

15

0

26

17

6

4

3

3

3

15

3

3

9

9

3

4

6

3

2

3

2

19

9

2

17

6

2

15

3

2

12

9

2

8

3

2

3

9

26

  17

6

27

0

0

4

4

0

3

16

0

3

10

6

3

5

3

3

2

9

3

0

3

2

18

0

2

15

9

2

13

6

2

8

9

2

4

3

 

27

0

0

27

2

6

4

4

9

3

16

6

3

11

0

3

5

9

3

3

3

3

1

0

2

18

6

2

16

3

2

14

0

2

9

3

2

4

9

27

2

6

27

5

0

4

5

6

3

17

3

3

11

9

3

6

6

3

3

9

3

1

6

2

19

0

2

17

0

2

14

6

2

9

9

2

5

3

27

5

0

27

7

6

4

6

3

3

18

0

3

12

6

3

7

3

3

4

6

3

2

3

2

19

9

2

17

6

2

15

3

2

10

3

2

5

9

27

7

6

27

10

0

4

7

0

3

18

9

3

13

3

3

8

0

3

5

3

3

2

9

3

0

3

2

18

0

2

15

9

2

11

0

2

6

3

 

27

10

0

27

12

6

4

7

9

3

19

3

3

13

9

3

8

6

3

5

9

3

3

3

3

1

0

2

18

6

2

16

3

2

11

6

2

7

0

27

12

6

27

15

0

4

8

6

3

19

9

3

14

6

3

9

0

3

6

6

3

3

9

3

1

6

2

19

0

2

17

0

2

12

0

2

7

6

27

15

0

27

17

6

4

9

3

4

0

6

3

15

3

3

9

9

3

7

3

3

4

6

3

2

3

2

19

9

2

17

6

2

12

9

2

8

3

27

17

6

28

0

0

4

10

0

4

1

3

3

16

0

3

10

6

3

8

0

3

5

3

3

2

9

3

0

3

2

18

0

2

13

6

2

8

9

 

28

0

0

28

2

6

4

10

6

4

1

9

3

16

6

3

11

0

3

8

6

3

5

9

3

3

3

3

1

0

2

18

6

2

14

0

2

9

3

28

2

6

28

5

0

4

11

3

4

2

6

3

17

3

3

11

9

3

9

0

3

6

6

3

3

9

3

1

6

2

19

0

2

14

6

2

9

9

28

5

0

28

7

6

4

12

0

4

3

3

3

18

0

3

12

6

3

9

9

3

7

3

3

4

6

3

2

3

2

19

9

2

15

3

2

10

3

28

7

6

28

10

0

4

12

9

4

4

0

3

18

9

3

13

3

3

10

6

3

8

0

3

5

3

3

2

9

3

0

3

2

15

9

2

11

0

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.

28

10

0

28

12

6

4

13

6

4

4

9

3

19

3

3

13

9

3

11

0

3

8

6

3

5

9

3

3

3

3

1

0

2

16

3

2

11

6

28

12

6

28

15

0

4

14

3

4

5

6

3

19

9

3

14

6

3

11

9

3

9

0

3

6

6

3

3

9

3

1

6

2

17

0

2

12

0

28

15

0

28

17

6

4

15

0

4

6

3

4

0

6

3

15

3

3

12

6

3

9

9

3

7

3

3

4

6

3

2

3

2

17

6

2

12

9

28

17

6

29

0

0

4

15

9

4

7

0

4

1

3

3

16

0

3

13

3

3

10

6

3

8

0

3

5

3

3

2

9

2

18

0

2

13

6

 

29

0

0

29

2

6

4

16

6

4

7

9

4

1

9

3

16

6

3

13

9

3

11

0

3

8

6

3

5

9

3

3

3

2

18

6

2

14

0

29

2

6

29

5

0

4

17

3

4

8

6

4

2

6

3

17

3

3

14

6

3

11

9

3

9

0

3

6

6

3

3

9

2

19

0

2

14

6

29

5

0

29

7

6

4

18

0

4

9

3

4

3

3

3

18

0

3

15

3

3

12

6

3

9

9

3

7

3

3

4

6

2

19

9

2

15

3

29

7

6

29

10

0

4

18

9

4

10

0

4

4

0

3

18

9

3

16

0

3

13

3

3

10

6

3

8

0

3

5

3

3

0

3

2

15

9

 

29

10

0

29

12

6

4

19

6

4

10

6

4

4

9

3

19

3

3

16

6

3

13

9

3

11

0

3

8

6

3

5

9

3

1

0

2

16

3

29

12

6

29

15

0

5

0

3

4

11

3

4

5

6

3

19

9

3

17

3

3

14

6

3

11

9

3

9

0

3

6

6

3

1

6

2

17

0

29

15

0

29

17

6

5

1

0

4

12

0

4

6

3

4

0

6

3

18

0

3

15

3

3

12

6

3

9

9

3

7

3

3

2

3

2

17

6

29

17

6

30

0

0

5

1

9

4

12

9

4

7

0

4

1

3

3

18

9

3

16

0

3

13

3

3

10

6

3

8

0

3

2

9

2

18

0

 

30

0

0

30

2

6

5

2

6

4

13

6

4

7

9

4

1

9

3

19

3

3

16

6

3

13

9

3

11

0

3

8

6

3

3

3

2

18

6

30

2

6

30

5

0

5

3

3

4

14

3

4

8

6

4

2

6

3

19

9

3

17

3

3

14

6

3

11

9

3

9

0

3

3

9

2

19

0

30

5

0

30

7

6

5

4

3

4

15

0

4

9

3

4

3

3

4

0

6

3

18

0

3

15

3

3

12

6

3

9

9

3

4

6

2

19

9

30

7

6

30

10

0

5

5

3

4

15

9

4

10

0

4

4

0

4

1

3

3

18

9

3

16

0

3

13

3

3

10

6

3

5

3

3

0

3

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—

Amountof 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

5

8

0

54

10

0

55

10

0

13

17

0

78

10

0

79

10

0

25

3

0

102

10

0

103

10

0

38

11

0

126

10

0

127

10

0

53

4

0

31

10

0

32

10

0

5

13

0

55

10

0

56

10

0

14

5

0

79

10

0

80

10

0

25

13

0

103

10

0

104

10

0

39

3

0

127

10

0

128

10

0

53

16

0

32

10

0

33

10

0

5

18

0

56

10

0

57

10

0

14

14

0

80

10

0

81

10

0

26

4

0

104

10

0

105

10

0

39

15

0

128

10

0

129

10

0

54

9

0

33

 

10

0

34

10

0

6

3

0

57

10

0

58

10

0

15

3

0

81

10

0

82

10

0

26

14

0

105

10

0

106

10

0

40

7

0

129

10

0

130

10

0

55

1

0

34

10

0

35

10

0

6

8

0

58

10

0

59

10

0

15

12

0

82

10

0

83

10

0

27

5

0

106

10

0

107

10

0

40

19

0

130

10

0

131

10

0

55

14

0

35

10

0

36

10

0

6

14

0

59

10

0

60

10

0

16

1

0

83

10

0

84

10

0

27

15

0

107

10

0

108

10

0

41

11

0

131

10

0

132

10

0

56

6

0

36

10

0

37

10

0

6

19

0

60

10

0

61

10

0

16

9

0

84

10

0

85

10

0

28

6

0

108

10

0

109

10

0

42

3

0

132

10

0

133

10

0

56

19

0

37

 

10

0

38

10

0

7

5

0

61

10

0

62

10

0

16

18

0

85

10

0

86

10

0

28

17

0

109

10

0

110

10

0

42

15

0

133

10

0

134

10

0

57

11

0

38

10

0

39

10

0

7

11

0

62

10

0

63

10

0

17

7

0

86

10

0

87

10

0

29

8

0

110

10

0

111

10

0

43

7

0

134

10

0

135

10

0

58

4

0

39

10

0

40

10

0

7

17

0

63

10

0

64

10

0

17

17

0

87

10

0

88

10

0

29

19

0

111

10

0

112

10

0

43

19

0

135

10

0

136

10

0

58

16

0

40

10

0

41

10

0

8

5

0

64

10

0

65

10

0

18

6

0

88

10

0

89

10

0

30

10

0

112

10

0

113

10

0

44

11

0

136

10

0

137

10

0

59

9

0

41

 

10

0

42

10

0

8

12

0

65

10

0

66

10

0

18

15

0

89

10

0

90

10

0

31

1

0

113

10

0

114

10

0

45

3

0

137

10

0

138

10

0

60

1

0

42

10

0

43

10

0

9

0

0

66

10

0

67

10

0

19

5

0

90

10

0

91

10

0

31

12

0

114

10

0

115

10

0

45

15

0

138

10

0

139

10

0

60

13

0

43

10

0

44

10

0

9

8

0

67

10

0

68

10

0

19

14

0

91

10

0

92

10

0

32

4

0

115

10

0

116

10

0

46

7

0

139

10

0

140

10

0

61

6

0

44

10

0

45

10

0

9

15

0

68

10

0

69

10

0

20

4

0

92

10

0

93

10

0

32

15

0

116

10

0

117

10

0

46

19

0

140

10

0

141

10

0

61

18

0

45

 

10

0

46

10

0

10

3

0

69

10

0

70

10

0

20

13

0

93

10

0

94

10

0

33

7

0

117

10

0

118

10

0

47

11

0

141

10

0

142

10

0

62

11

0

46

10

0

47

10

0

10

11

0

70

10

0

71

10

0

21

3

0

94

10

0

95

10

0

33

18

0

118

10

0

119

10

0

48

3

0

142

10

0

143

10

0

63

4

0

47

10

0

48

10

0

10

19

0

71

10

0

72

10

0

21

13

0

95

10

0

96

10

0

34

9

0

119

10

0

120

10

0

48

16

0

143

10

0

144

10

0

63

16

0

48

10

0

49

10

0

11

7

0

72

10

0

73

10

0

22

3

0

96

10

0

97

10

0

35

0

0

120

10

0

121

10

0

49

9

0

144

10

0

145

10

0

64

8

0

49

 

10

0

50

10

0

11

15

0

73

10

0

74

10

0

22

13

0

97

10

0

98

10

0

35

11

0

121

10

0

122

10

0

50

1

0

145

10

0

146

10

0

65

1

0

50

10

0

51

10

0

12

3

0

74

10

0

75

10

0

23

3

0

98

10

0

99

10

0

36

3

0

122

10

0

123

10

0

50

14

0

146

10

0

147

10

0

65

13

0

51

10

0

52

10

0

12

12

0

75

10

0

76

10

0

23

13

0

99

10

0

100

10

0

36

15

0

123

10

0

124

10

0

51

6

0

147

10

0

148

10

0

66

6

0

52

10

0

53

10

0

13

0

0

76

10

0

77

10

0

24

3

0

100

10

0

101

10

0

37

7

0

124

10

0

125

10

0

51

19

0

148

10

0

149

10

0

66

18

0

53

10

0

54

10

0

13

8

0

77

10

0

78

10

0

24

13

0

101

10

0

102

10

0

37

19

0

125

10

0

126

10

0

52

11

0

149

10

0

150

10

0

67

11

0

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