Income Tax Regulations (Amendment) (Cth)

Statutory Rules

1978 No. 193

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936*

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1936.

Dated this thirteenth day of October 1978.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

JOHN HOWARD

Treasurer

_________

 

AMENDMENTS OF THE INCOME TAX REGULATIONS 

Commencement

1. These Regulations shall come into operation on 1 November 1978.

Transitional

2. Subject to regulation 3, where, before the commencement of these Regulations, an employee has furnished to his employer or to the Commissioner of Taxation a declaration in accordance with Subdivision A of Division 2 of Part VI of the Income Tax Regulations as amended by these Regulations, the provisions of that Subdivision (other than regulation 54dam) apply in relation to that declaration as if it had been so furnished on the date of commencement of these Regulations and had been made under and for the purposes of that Subdivision.

Preservation of existing declarations

3. (1) Where, before the date on which these Regulations were notified in the Gazette or such later date (not being later than 31 October 1978) as the Commissioner of Taxation notified to the employer of an employee, that employee has furnished to the employer a declaration in accordance with Subdivision A of Division 2 of Part VI of the Income Tax Regulations as in force immediately before the commencement of these Regulations in which he has claimed a concessional rebate in respect of a dependent who is, in relation to the employee as a taxpayer, a person of the kind included in class 6 in the table in sub-section 159j (2) of the Income Tax Assessment Act 1936 (being a declaration that had not, before the commencement of these Regulations, ceased to have effect for the purposes of that Subdivision)—

––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

* Notified in the Commonwealth of Australia Gazette on 16 October 1978.

  Statutory Rules 1936 No. 94 as amended to date. For previous amendments see footnote   to the Statutory Rules 1978 No. 85 and see also Statutory Rules 1978 No. 85.

(a) that declaration, unless it sooner ceases to have effect for the purposes of that Subdivision as amended by these Regulations by virtue of regulation 54dag of the Income Tax Regulations as amended by these Regulations, has effect for those purposes, other than for the purposes of regulation 54dam of the Income Tax Regulations as amended by these Regulations—

(i) where the Commissioner has notified the employer that he may continue to give effect to that declaration according to its tenor until the date on which the employee furnishes a further declaration to the employer or 30 November 1978, whichever is the earlier—until whichever of those dates first occurs according to its tenor and after 30 November 1978 as if the employee had not claimed that concessional rebate and as if the total rebate value of that employee within the meaning of that Subdivision as amended by these Regulations specified in the declaration was reduced accordingly; or

(ii) in any other case—after 31 October 1978 as if the employee had not claimed that concessional rebate and as if the total rebate value of that employee within the meaning of that Subdivision as so amended specified in the declaration was reduced accordingly; and

(b) for the purposes of regulation 54dam of the Income Tax Regulations as amended by these Regulations, the employee shall be deemed to have furnished that first-mentioned declaration to his employer on the date of commencement of these Regulations and not to have claimed in that declaration a concessional rebate in respect of that dependant.

(2) Where—

(a) before the date on which these Regulations were notified in the Gazette, an employee has furnished to the Commissioner of Taxation a declaration in accordance with Subdivision A of Division 2 of Part VI of the Income Tax Regulations as in force immediately before the commencement of these Regulations in which he has claimed a concessional rebate in respect of a dependant who is, in relation to the employee as a taxpayer, a person of the kind included in class 6 in the table in sub-section 159j (2) of the Income Tax Assessment Act 1936 (being a declaration that had not, before the commencement of these Regulations, ceased to have effect for the purposes of that Subdivision) ; and

(b) the Commissioner has issued to the employee a certificate under regulation 54daj of the Income Tax Regulations as then in force (being a certificate that had not, before the commencement of these Regulations, ceased to have effect for the purposes of that Subdivision),

the Commissioner may—

(c) issue to that employee another certificate under regulation 54daj of the Income Tax Regulations as amended by these Regulations that specifies as the total rebate value, if any, of the employee the amount that would have been that value if the employee had not claimed in the declaration a concessional rebate in respect of that dependant; and

(d) direct the employee, by notice in writing served by post on him, to return to the Commissioner the certificate referred to in paragraph (2) (b).

(3) Where the Commissioner has, under sub-regulation (2), directed an employee to return a certificate to him, the employee shall, within 14 days after that notice is served on him or within such later time, if any, as the Commissioner specifies in the notice, return that certificate to the Commissioner by forwarding it to the office of the Deputy Commissioner in the capital city of the State or Territory specified in the notice or to such other office of a Deputy Commissioner as is practicable.

(4) Where the Commissioner issues to an employee a certificate under paragraph (2) (c), the employee shall, for the purposes of regulation 54dam of the Income Tax Regulations as amended by these Regulations, be deemed to have furnished the declaration referred to in paragraph (2) (a) to the Commissioner on the date of commencement of these Regulations and not to have claimed in that declaration a concessional rebate in respect of a dependant who is, in relation to the employee as a taxpayer, a person of the kind included in class 6 in the table in sub-section 159j (2) of the Income Tax Assessment Act 1936.

Interpretation

4. Regulation 54a of the Income Tax Regulations is amended—

(a) by omitting from sub-regulation (1) the definitions of “ general exemption ”, “ prescribed person ” and “ privately insured person ” and substituting the following definition:

“ ‘ general exemption ’, in relation to an employee, means an exemption from deductions for the purposes of section 221c of the Act from payments of so much of the salary or wages (other than an amount referred to in paragraph 54daaa (a) or (b)) that the employee receives or is entitled to receive in respect of a week or part of a week as does not exceed $71.99;”;

(b) by omitting from paragraph (b) of sub-regulation (5) “ 54daj (ba) ” and substituting “ 54daj (c) ”; and

(c) by omitting sub-regulation (6).

5. Regulations 54b, 54c, 54d and 54da of the Income Tax Regulations are repealed and the following regulations substituted:

Rate of deductions where employee claims general exemption only

“ 54b. Subject to this Subdivision, where an employee has furnished to his employer a declaration under this Subdivision, not being a declaration in which he has claimed a concessional rebate in respect of a dependant, the prescribed rate of deductions to be made for the purposes of section 221c of the Act by the employer from payments of salary or wages (other than an amount referred to in paragraph 54daaa (a) or (b) ) that the employee receives or is entitled to receive in respect of a week or part of a week is—

(a) if the salary or wages is or are less than $751—the amount specified in sub-column (i) of Column 3 of Table B in the Third Schedule opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages; or

(b) if the salary or wages is or are $751 or more—the amount (being a multiple of 5 cents) that is equal to, or is nearest to, the sum of $313.56 and the amount (including any fraction of a cent) ascertained by multiplying 62.6 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds $750.

Rate of deductions where employee claims a rebate in respect of a dependant

“ 54c. Subject to this Subdivision, where an employee has furnished to his employer a declaration under this Subdivision in which he has claimed a concessional rebate in respect of a dependant, the prescribed rate of deductions to be made for the purposes of section 221c of the Act by the employer from payments of salary or wages (other than an amount referred to in paragraph 54daaa (a) or (b) ) that the employee receives or is entitled to receive in respect of a week or part of a week is—

(a) if the salary or wages is or are less than $751 and the total rebate value of the employee specified in the declaration is a specified rebate value—the amount specified in the sub-column of Column 3 of Table B in the Third Schedule that has an amount equal to the amount of that total rebate value in its heading opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages;

(b) if the salary or wages is or are less than $751 (not being a case to which paragraph (a) applies)—the amount ascertained by deducting from the amount specified in sub-column (i) of Column 3 of Table B in the Third Schedule opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages the amount (being a multiple of 5 cents) that is, or is nearest to, the amount (including any fraction of a cent) ascertained by multiplying 1.9 cents by the number equal to the number of dollars in the total rebate value of the employee specified in the declaration; or

(c) if the salary or wages is or are $751 or more—the amount ascertained by deducting from the amount (being a multiple of 5 cents) that is, or is nearest to, the sum of—

(i) $313.56; and

(ii) the amount (including any fraction of a cent) ascertained by multiplying 62.6 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds $750,

the amount (being a multiple of 5 cents) that is, or is nearest to, the amount (including any fraction of a cent) ascertained by multiplying 1.9 cents by the number equal to the number of dollars in the total rebate value of the employee specified in the declaration.

Rate of deductions where employee does not furnish declaration

“ 54d. Subject to this Subdivision, in circumstances other than those to which regulation 54b, 54c or 54daa applies, the prescribed rate of deductions to be made for the purposes of section 221c of the Act by an employer from payments of salary or wages (other than amounts referred to in paragraph 54daaa (a) or (b) ) that an employee of the employer receives or is entitled to receive in respect of a week or part of a week is—

(a) if the salary or wages is or are less than $751—the amount specified in Column 2 of Table A or in Column 2 of Table B, as the case requires, in the Third Schedule opposite to the amount specified in Column 1 of that Table that is equal to the number of whole dollars in the salary or wages; or

(b) if the salary or wages is or are $751 or more—the amount (being a multiple of 5 cents) that is, or is nearest to, the sum of $370.57 and the amount (including any fraction of a cent) ascertained by multiplying 62.6 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds $750.”.

Rate of deductions for areas described in Part I or II of Schedule 2 to Act

6.Regulation 54daa of the Income Tax Regulations is amended—

(a) by inserting in sub-regulation (1) “ (other than an amount referred to in paragraph 54daaa (a) or (b) ) ” after “ salary or wages ” (first occurring);

(b) by omitting from sub-regulation (1) “ 54c or 54d ” and substituting “ 54b or 54c ”;

(c) by inserting in sub-regulation (2) “ (other than an amount referred to in paragraph 54daaa (a) or (b) ) ” after “ salary or wages ” (first occurring); and

(d) by omitting from sub-regulation (2) “ 54c or 54d ” and substituting “ 54b or 54c ”.

7. After regulation 54daa of the Income Tax Regulations the following regulation is inserted:

Rate of deductions where retirement amounts included

“ 54daaa. Where any salary or wages that an employee receives or is entitled to receive in respect of a week or part of a week consists of or includes an amount that is—

(a) an amount to which section 26ac of the Act applies; or

(b) an assessable retirement amount for the purposes of the definition of ‘ salary or wages ’ in sub-section 221a (1) of the Act,

the prescribed rate of deductions to be made for the purposes of section 221c of the Act by the employer from payments of the first-mentioned amount or the sum of those amounts is the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 33.5 cents by the number equal to the number of whole dollars in the first-mentioned amount or the sum of those amounts.”.

Furnishing of declaration

8. Regulation 54dac of the Income Tax Regulations is amended—

(a) by inserting in sub-regulation (1) “ (other than an amount referred to in paragraph 54daaa (a) or (b) ) ” after “ salary or wages ”; and

(b) by omitting sub-regulation (3).

Certain members of Defence Force to be deemed to have furnished levy exemption claim

9. Regulation 54daca of the Income Tax Regulations is repealed.

Form of declaration

10. Regulation 54dad of the Income Tax Regulations is amended—

(a) by inserting in sub-regulation (3) “ (other than an amount referred to in paragraph 54daaa (a) or (b) ) ” after “ salary or wages ” (wherever occurring);

(b) by inserting in sub-regulation (4) “ (other than an amount referred to in paragraph 54daaa (a) or (b) ) ” after “ salary or wages ” (first occurring);

(c) by omitting from paragraph (a) of sub-regulation (4) “ salary or wages that the employee receives or is entitled to receive in respect of a week or part of a week ” and substituting “ the salary or wages ”; and

(d) by omitting sub-regulations (5) and (6).

Meaning of dependant

11. Regulation 54dae of the Income Tax Regulations is amended by inserting in paragraph (a) of sub-regulation (1) “ a resident and is ” after “ is ”.

Meaning of zone dependant

12. Regulation 54daea of the Income Tax Regulations is amended—

(a) by inserting in sub-regulation (1) “ (other than an amount referred to in paragraph 54daaa (a) or (b) ) ” after “ salary or wages ”; and

(b) by inserting in paragraph (a) of sub-regulation (1) “ a resident and is ” after “ is ”.

Operation of declaration

13. Regulation 54dag of the Income Tax Regulations is amended by omitting sub-regulations (1) to (7) (inclusive) and substituting the following sub-regulations:

“ (1) Where an employee furnishes a declaration under this Subdivision to his employer, the employer is, subject to this regulation, required to commence to give effect to that declaration for the purposes of this Subdivision—

(a) where the declaration is furnished by the employee on the first day of his employment with the employer—on the date of the first payment of salary or wages to the employee; or

(b) in any other case—not later than the date of the first payment of salary or wages to the employee after the close of the first pay period that commences after the declaration is furnished.

“ (2) Where a declaration under this Subdivision in a form that relates to a particular financial year is furnished to an employer or to the Commissioner before the first day of that financial year, the provisions of this Subdivision (other than regulation 54dam) apply as if that declaration had been made and furnished on the first day of that financial year.

“ (3) Subject to sub-regulation (6), where, after having furnished a declaration under this Subdivision to his employer, an employee directs his employer, in writing, to disregard the declaration, the declaration shall not have effect for the purposes of this Subdivision in relation to payments of salary or wages to the employee after the last payment of salary or wages to the employee before the close of the first pay period that ends after the date on which the employee so directs his employer.

“ (4) Subject to sub-regulation (6), where, after having furnished a declaration under this Subdivision to his employer, an employee furnishes a further declaration under this Subdivision to his employer, the first-mentioned declaration shall not have effect for the purposes of this Subdivision in relation to payments of salary or wages to the employee on and after the date on which the employer commences to give effect to the further declaration for the purposes of this Subdivision.

“ (5) Where, after having furnished a declaration under this Subdivision to his employer, an employee’s employment with that employer is terminated, that declaration shall not have effect for the purposes of this Subdivision in relation to payments of salary or wages to the employee in respect of any period of employment with that employer after the date of that termination.

“ (6) Subject to this Subdivision, a declaration under this Subdivision furnished by an employee to his employer shall, unless it sooner ceases to have effect for the purposes of this Subdivision by virtue of sub-regulation (3), (4) or (5), have effect for the purposes of this Subdivision only to and including—

(a) the date on which the last payment of salary or wages to that employee is made before 1 July next following the date on which the declaration was furnished; or

(b) if the Commissioner, by notice published in the Gazette, determines a date for the purposes of this sub-regulation in relation to all declarations under this Subdivision or in relation to all declarations included in a specified class of declarations under this Subdivision (being a class in which the first-mentioned declaration is included)—the date on which the last payment of salary or wages to that employee is made before the date so determined.

“ (7) The Commissioner may, by notice published in the Gazette, determine a date for the purposes of sub-regulation (6) in relation to all declarations under this Subdivision or in relation to all declarations included in a specified class of declarations under this Subdivision, being a date later than the 1 July referred to in that sub-regulation.”.

Declaration furnished to Commissioner in certain circumstances

14. Regulation 54dah of the Income Tax Regulations is amended by omitting “ or a health insurance levy exemption claim ” (wherever occurring).

15. Regulation 54daj of the Income Tax Regulations is repealed and the following regulation substituted:

Commissioner’s certificate

“

 54daj. Upon receiving a declaration under this Subdivision furnished by an employee in accordance with regulation 54dah, the Commissioner may issue to the employee a certificate specifying—

(a) that the employee desires that the general exemption be taken into account in determining the prescribed rate of deductions to be made for the purposes of section 221c of the Act by an employer from payments of salary or wages (other than an amount referred to in paragraph 54daaa (a) or (b)) that the employee receives or is entitled to receive in respect of a week or part of a week;

(b) the total rebate value, if any, of the employee;

(c) the total zone rebate value, if any, of the employee; and

(d) a date, being not more than 13 months later than the date on which the certificate is issued, as the date on which, unless the certificate sooner ceases to have effect for the purposes of this Subdivision by virtue of sub-regulation 54dal (2), the certificate shall cease to have effect for the purposes of this Subdivision.”.

Effect of certificate

16. Regulation 54dak of the Income Tax Regulations is amended by omitting sub-regulation (1) and substituting the following sub-regulation:

“ (1) Where—

(a) an employee lodges with his employer a certificate issued to the employee by the Commissioner under regulation 54daj;

(b) the employee is employed by that employer for not less than 4 days in any week; and

(c) during the whole of the period of employment of the employee with that employer during that week, that certificate remains lodged with that employer,

the prescribed rate of deductions to be made for the purposes of section 221c of the Act by the employer from payments of salary or wages (other than an amount referred to in paragraph 54daaa (a) or (b) ) that the employee receives or is entitled to receive in respect of that week or part of that week is the rate that would have been applicable in accordance with regulation 54b, 54c or 54daa, as the case requires, if—

(d) a declaration under this Subdivision had been furnished by the employee to the employer and that declaration had effect for the purposes of this Subdivision in relation to those payments;

(e) the total rebate value, if any, of the employee specified in the certificate in pursuance of paragraph 54daj (b) were specified in that declaration in pursuance of subparagraph 54dad (3) (b) (iii); and

(f) the total zone rebate value, if any, of the employee specified in the certificate in pursuance of paragraph 54daj (c) were specified in that declaration in pursuance of subparagraph 54dad (4) (b) (ii).”.

Operation of certificate

17. Regulation 54dal of the Income Tax Regulations is amended by omitting from sub-regulation (1) “ 54daj (l) (c) or 54daj (2) (b) as the case requires ” and substituting “ 54daj (d) ”.

18. Regulations 54dam and 54dan of the Income Tax Regulations are repealed and the following regulations substituted:

Change in circumstances affecting entitlement of claimant

“ 54dam. Where, after an employee has furnished a declaration under this Subdivision to his employer or to the Commissioner—

(a) a person named in the declaration as a dependant or zone dependant of the employee ceases to be a dependant or zone dependant, as the case may be, of the employee; or

(b) the employee ceases to be a person who has an entitlement under regulation 54daf (being an entitlement in pursuance of which he has specified an amount in the declaration in pursuance of sub-paragraph 54dad (3) (b) (ii) ),

the employee shall—

(c) if the declaration was furnished to his employer—

(i) direct his employer, in writing, to disregard the declaration; or

(ii) furnish a further declaration under this Subdivision to his employer,

within 14 days after the date on which the person referred to in paragraph (a) ceased to be a dependant or zone dependant, as the case may be, of the employee, or the employee ceased to be a person who has the entitlement referred to in paragraph (b), as the case may be; or

(d) if the first-mentioned declaration was furnished to the Commissioner—return to the Commissioner the certificate, if any, issued to the employee by the Commissioner under regulation 54daj within 14 days after—

(i) the date on which the person referred to in paragraph (a) ceased to be a dependant or zone dependant, as the case may be, of the employee, or the employee ceased to be a person who has the entitlement referred to in paragraph (b), as the case may be; or

(ii) the date on which that certificate, if any, was issued, whichever is the later.

Forwarding of declaration to Deputy Commissioner

“ 54dan. Where an employee has furnished a declaration under this Subdivision to his employer, the employer shall—

(a) within 28 days after receiving the declaration or within such later time, if any, as the Commissioner determines and notifies to the employer, countersign the original of the declaration and forward that original to the office of the Deputy Commissioner in the capital city of the State or Territory in which the declaration was furnished or to such other office of a Deputy Commissioner as is practicable; and

(b) retain the duplicate copy of the declaration until 1 July next following the date on which the declaration ceases to have effect for the purposes of this Subdivision.”.

Subdivision AA of Division 2 of Part VI

19. Subdivision aa of Division 2 of Part VI of the Income Tax Regulations is repealed.

Third and Fourth Schedules

20. The Third and Fourth Schedules to the Income Tax Regulations are repealed and the following Schedule substituted:

 

THIRD SCHEDULE

Regulations 54b, 54c and 54d

TABLE A—RATES OF DEDUCTIONS WHERE PARAGRAPH 54d (a) APPLIES AND WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE LESS THAN $72

Column 1	Column 2	Column 1	Column 2	Column 1	Column 2	Column 1	Column 2	Column 1	Column 2
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction	Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction
$	$	$	$	$	$	$	$	$	$
1	0.35	16	5.55	31	10.70	46	15.90	61	21.10
2	0.70	17	5.85	32	11.05	47	16.25	62	21.45
3	1.05	18	6.20	33	11.40	48	16.60	63	21.80
4	1.40	19	6.55	34	11.75	49	16.95	64	22.15
5	1.70	20	6.90	35	12.10	50	17.30	65	22.50
6	2.05	21	7.25	36	12.45	51	17.65	66	22.85
7	2.40	22	7.60	37	12.80	52	18.00	67	23.15
8	2.75	23	7.95	38	13.15	53	18.35	68	23.50
9	3.10	24	8.30	39	13.50	54	18.70	69	23.85
10	3.45	25	8.65	40	13.85	55	19.00	70	24.20
11	3.80	26	9.00	41	14.20	56	19.35	71	24.55
12	4.15	27	9.35	42	14.50	57	19.70
13	4.50	28	9.70	43	14.85	58	20.05
14	4.85	29	10.05	44	15.20	59	20.40
15	5.20	30	10.35	45	15.55	60	20.75

 

THIRD SCHEDULE—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARENOT LESS THAN $72 BUT IS OR ARE LESS THAN $751

Column 1	Column 2	Column 3			Column 1	Column 2	Column 3			Column 1	Column 2	Column 3
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate value is—
		Nil	$417	$597			Nil	$417	$597			Nil	$417	$597
		(i)	(ii)	(iii)			(i)	(ii)	(iii)			(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
86	29.75	5.15	..	..	106	36.65	12.20	4.30	0.85
87	30.10	5.50	..	..	107	37.00	12.55	4.65	1.20
88	30.45	5.85	..	..	108	37.35	12.90	5.00	1.55
89	30.80	6.20	..	..	109	37.70	13.25	5.35	1.90
90	31.15	6.55	..	..	110	38.05	13.60	5.70	2.25
91	31.50	6.90	..	..	111	38.40	13.95	6.05	2.60
72	24.90	0.25	..	..	92	31.80	7.25	..	..	112	38.75	14.30	6.40	2.95
73	25.25	0.60	..	..	93	32.15	7.60	..	..	113	39.10	14.65	6.75	3.30
74	25.60	0.95	..	..	94	32.50	7.95	0.05	..	114	39.45	15.00	7.10	3.65
75	25.95	1.30	..	..	95	32.85	8.30	0.40	..	115	39.80	15.35	7.45	4.00
76	26.30	1.65	..	..	96	33.20	8.65	0.75	..	116	40.15	15.70	7.80	4.35
77	26.65	2.00	..	..	97	33.55	9.00	1.10	..	117	40.45	16.05	8.15	4.70
78	27.00	2.35	..	..	98	33.90	9.40	1.50	..	118	40.80	16.40	8.50	5.05
79	27.35	2.70	..	..	99	34.25	9.75	1.85	..	119	41.15	16.75	8.85	5.40
80	27.65	3.05	..	..	100	34.60	10.10	2.20	..	120	41.50	17.10	9.20	5.75
81	28.00	3.40	..	..	101	34.95	10.45	2.55	..	121	41.85	17.45	9.55	6.10
82	28.35	3.75	..	..	102	35.30	10.80	2.90	..	122	42.20	17.80	9.90	6.45
83	28.70	4.10	..	..	103	35.65	11.15	3.25	..	123	42.55	18.15	10.25	6.80
84	29.05	4.45	..	..	104	36.00	11.50	3.60	0.15	124	42.90	18.50	10.60	7.15
85	29.40	4.80	..	..	105	36.30	11.85	3.95	0.50	125	43.25	18.85	10.95	7.50

126	43.60	19.20	11.30	7.85	161	55.70	31.50	23.60	20.15	196	68.15	43.75	35.85	32.40
127	43.95	19.55	11.65	8.20	162	56.05	31.85	23.95	20.50	197	68.65	44.10	36.20	32.75
128	44.30	19.90	12.00	8.55	163	56.40	32.20	24.30	20.85	198	69.10	44.50	36.60	33.15
129	44.65	20.25	12.35	8.90	164	56.75	32.55	24.65	21.20	199	69.60	44.85	36.95	33.50
130	44.95	20.60	12.70	9.25	165	57.10	32.90	25.00	21.55	200	70.10	45.20	37.30	33.85
131	45.30	20.95	13.05	9.60	166	57.45	33.25	25.35	21.90	201	70.60	45.55	37.65	34.20
132	45.65	21.30	13.40	9.95	167	57.75	33.60	25.70	22.25	202	71.05	45.90	38.00	34.55
133	46.00	21.65	13.75	10.30	168	58.10	33.95	26.05	22.60	203	71.55	46.25	38.35	34.90
134	46.35	22.00	14.10	10.65	169	58.45	34.30	26.40	22.95	204	72.05	46.60	38.70	35.25
135	46.70	22.35	14.45	11.00	170	58.80	34.65	26.75	23.30	205	72.50	46.95	39.05	35.60
136	47.05	22.70	14.80	11.35	171	59.15	35.00	27.10	23.65	206	73.00	47.30	39.40	35.95
137	47.40	23.05	15.15	11.70	172	59.50	35.35	27.45	24.00	207	73.50	47.65	39.75	36.30
138	47.75	23.40	15.50	12.05	173	59.85	35.70	27.80	24.35	208	74.00	48.00	40.10	36.65
139	48.10	23.75	15.85	12.40	174	60.20	36.05	28.15	24.70	209	74.45	48.35	40.45	37.00
140	48.45	24.10	16.20	12.75	175	60.55	36.40	28.50	25.05	210	74.95	48.70	40.80	37.35
141	48.80	24.45	16.55	13.10	176	60.90	36.75	28.85	25.40	211	75.45	49.05	41.15	37.70
142	49.10	24.80	16.90	13.45	177	61.25	37.10	29.20	25.75	212	75.90	49.40	41.50	38.05
143	49.45	25.15	17.25	13.80	178	61.60	37.45	29.55	26.10	213	76.40	49.75	41.85	38.40
144	49.80	25.50	17.60	14.15	179	61.95	37.80	29.90	26.45	214	76.90	50.10	42.20	38.75
145	50.15	25.85	17.95	14.50	180	62.25	38.15	30.25	26.80	215	77.40	50.45	42.55	39.10
146	50.50	26.20	18.30	14.85	181	62.60	38.50	30.60	27.15	216	77.85	50.80	42.90	39.45
147	50.85	26.55	18.65	15.20	182	62.95	38.85	30.95	27.50	217	78.35	51.15	43.25	39.80
148	51.20	26.95	19.05	15.60	183	63.30	39.20	31.30	27.85	218	78.85	51.50	43.60	40.15
149	51.55	27.30	19.40	15.95	184	63.65	39.55	31.65	28.20	219	79.35	51.85	43.95	40.50
150	51.90	27.65	19.75	16.30	185	64.00	39.90	32.00	28.55	220	79.80	52.20	44.30	40.85
151	52.25	28.00	20.10	16.65	186	64.35	40.25	32.35	28.90	221	80.30	52.55	44.65	41.20
152	52.60	28.35	20.45	17.00	187	64.70	40.60	32.70	29.25	222	80.80	52.90	45.00	41.55
153	52.95	28.70	20.80	17.35	188	65.05	40.95	33.05	29.60	223	81.25	53.25	45.35	41.90
154	53.30	29.05	21.15	17.70	189	65.40	41.30	33.40	29.95	224	81.75	53.60	45.70	42.25
155	53.60	29.40	21.50	18.05	190	65.75	41.65	33.75	30.30	225	82.25	53.95	46.05	42.60
156	53.95	29.75	21.85	18.40	191	66.10	42.00	34.10	30.65	226	82.75	54.30	46.40	42.95
157	54.30	30.10	22.20	18.75	192	66.40	42.35	34.45	31.00	227	83.20	54.65	46.75	43.30
158	54.65	30.45	22.55	19.10	193	66.75	42.70	34.80	31.35	228	83.70	55.00	47.10	43.65
159	55.00	30.80	22.90	19.45	194	67.20	43.05	35.15	31.70	229	84.20	55.35	47.45	44.00
160	55.35	31.15	23.25	19.80	195	67.65	43.40	35.50	32.05	230	84.65	55.70	47.80	44.35

THIRD SCHEDULE—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE NOT LESS THAN $72 BUT IS OR LESS THAN $751

Column 1	Column 2	Column 3			Column 1	Column 2	Column 3			Column 1	Column 2	Column 3
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate value is —			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate value is—
		Nil	$417	$597			Nil	$417	$597			Nil	$417	$597
		(i)	(ii)	(iii)			(i)	(ii)	(iii)			(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
231	85.15	56.05	48.15	44.70	251	94.90	63.10	55.20	51.75	271	104.60	70.10	62.20	58.75
232	85.65	56.40	48.50	45.05	252	95.35	63.45	55.55	52.10	272	105.10	70.45	62.55	59.10
233	86.15	56.75	48.85	45.40	253	95.85	63.80	55.90	52.45	273	105.55	70.80	62.90	59.45
234	86.60	57.10	49.20	45.75	254	96.35	64.15	56.25	52.80	274	106.05	71.15	63.25	59.80
235	87.10	57.45	49.55	46.10	255	96.80	64.50	56.60	53.15	275	106.55	71.50	63.60	60.15
236	87.60	57.80	49.90	46.45	256	97.30	64.85	56.95	53.50	276	107.05	71.85	63.95	60.50
237	88.05	58.15	50.25	46.80	257	97.80	65.20	57.30	53.85	277	107.50	72.20	64.30	60.85
238	88.55	58.50	50.60	47.15	258	98.30	65.55	57.65	54.20	278	108.00	72.55	64.65	61.20
239	89.05	58.85	50.95	47.50	259	98.75	65.90	58.00	54.55	279	108.50	72.90	65.00	61.55
240	89.55	59.20	51.30	47.85	260	99.25	66.25	58.35	54.90	280	108.95	73.25	65.35	61.90
241	90.00	59.55	51.65	48.20	261	99.75	66.60	58.70	55.25	281	109.45	73.60	65.70	62.25
242	90.50	59.90	52.00	48.55	262	100.20	66.95	59.05	55.60	282	109.95	73.95	66.05	62.60
243	91.00	60.25	52.35	48.90	263	100.70	67.30	59.40	55.95	283	110.45	74.30	66.40	62.95
244	91.50	60.60	52.70	49.25	264	101.20	67.65	59.75	56.30	284	110.90	74.65	66.75	63.30
245	91.95	60.95	53.05	49.60	265	101.70	68.00	60.10	56.65	285	111.40	75.00	67.10	63.65
246	92.45	61.30	53.40	49.95	266	102.15	68.35	60.45	57.00	286	111.90	75.35	67.45	64.00
247	92.95	61.65	53.75	50.30	267	102.65	68.70	60.80	57.35	287	112.35	75.70	67.80	64.35
248	93.40	62.05	54.15	50.70	268	103.15	69.05	61.15	57.70	288	112.85	76.05	68.15	64.70
249	93.90	62.40	54.50	51.05	269	103.65	69.40	61.50	58.05	289	113.35	76.40	68.50	65.05
250	94.40	62.75	54.85	51.40	270	104.10	69.75	61.85	58.40	290	113.85	76.75	68.85	65.40

291	114.30	77.10	69.20	65.75	326	131.35	91.10	83.20	79.75	361	148.35	108.10	100.20	96.75
292	114.80	77.45	69.55	66.10	327	131.80	91.55	83.65	80.20	362	148.80	108.60	100.70	97.25
293	115.30	77.80	69.90	66.45	328	132.30	92.05	84.15	80.70	363	149.30	109.05	101.15	97.70
294	115.80	78.15	70.25	66.80	329	132.80	92.55	84.65	81.20	364	149.80	109.55	101.65	98.20
295	116.25	78.50	70.60	67.15	330	133.25	93.05	85.15	81.70	365	150.30	110.05	102.15	98.70
296	116.75	78.85	70.95	67.50	331	133.75	93.50	85.60	82.15	366	150.75	110.55	102.65	99.20
297	117.25	79.20	71.30	67.85	332	134.25	94.00	86.10	82.65	367	151.25	111.00	103.10	99.65
298	117.70	79.60	71.70	68.25	333	134.75	94.50	86.60	83.15	368	151.75	111.50	103.60	100.15
299	118.20	79.95	72.05	68.60	334	135.20	95.00	87.10	83.65	369	152.25	112.00	104.10	100.65
300	118.70	80.30	72.40	68.95	335	135.70	95.45	87.55	84.10	370	152.70	112.45	104.55	101.10
301	119.20	80.65	72.75	69.30	336	136.20	95.95	88.05	84.60	371	153.20	112.95	105.05	101.60
302	119.65	81.00	73.10	69.65	337	136.65	96.45	88.55	85.10	372	153.70	113.45	105.55	102.10
303	120.15	81.35	73.45	70.00	338	137.15	96.90	89.00	85.55	373	154.15	113.95	106.05	102.60
304	120.65	81.70	73.80	70.35	339	137.65	97.40	89.50	86.05	374	154.65	114.40	106.50	103.05
305	121.10	82.05	74.15	70.70	340	138.15	97.90	90.00	86.55	375	155.15	114.90	107.00	103.55
306	121.60	82.40	74.50	71.05	341	138.60	98.40	90.50	87.05	376	155.65	115.40	107.50	104.05
307	122.10	82.75	74.85	71.40	342	139.10	98.85	90.95	87.50	377	156.10	115.85	107.95	104.50
308	122.60	83.10	75.20	71.75	343	139.60	99.35	91.45	88.00	378	156.60	116.35	108.45	105.00
309	123.05	83.45	75.55	72.10	344	140.10	99.85	91.95	88.50	379	157.10	116.85	108.95	105.50
310	123.55	83.80	75.90	72.45	345	140.55	100.30	92.40	88.95	380	157.55	117.35	109.45	106.00
311	124.05	84.15	76.25	72.80	346	141.05	100.80	92.90	89.45	381	158.05	117.80	109.90	106.45
312	124.50	84.50	76.60	73.15	347	141.55	101.30	93.40	89.95	382	158.55	118.30	110.40	106.95
313	125.00	84.85	76.95	73.50	348	142.00	101.80	93.90	90.45	383	159.05	118.80	110.90	107.45
314	125.50	85.25	77.35	73.90	349	142.50	102.25	94.35	90.90	384	159.50	119.30	111.40	107.95
315	126.00	85.75	77.85	74.40	350	143.00	102.75	94.85	91.40	385	160.00	119.75	111.85	108.40
316	126.45	86.25	78.35	74.90	351	143.50	103.25	95.35	91.90	386	160.50	120.25	112.35	108.90
317	126.95	86.70	78.80	75.35	352	143.95	103.70	95.80	92.35	387	160.95	120.75	112.85	109.40
318	127.45	87.20	79.30	75.85	353	144.45	104.20	96.30	92.85	388	161.45	121.20	113.30	109.85
319	127.95	87.70	79.80	76.35	354	144.95	104.70	96.80	93.35	389	161.95	121.70	113.80	110.35
320	128.40	88.15	80.25	76.80	355	145.40	105.20	97.30	93.85	390	162.45	122.20	114.30	110.85
321	128.90	88.65	80.75	77.30	356	145.90	105.65	97.75	94.30	391	162.90	122.70	114.80	111.35
322	129.40	89.15	81.25	77.80	357	146.40	106.15	98.25	94.80	392	163.40	123.15	115.25	111.80
323	129.85	89.65	81.75	78.30	358	146.90	106.65	98.75	95.30	393	163.90	123.65	115.75	112.30
324	130.35	90.10	82.20	78.75	359	147.35	107.15	99.25	95.80	394	164.40	124.15	116.25	112.80
325	130.85	90.60	82.70	79.25	360	147.85	107.60	99.70	96.25	395	164.85	124.60	116.70	113.25

THIRD SCHEDULE—continued

TABLE B— RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE

NOT LESS THAN $72 BUT IS OR ARE LESS THAN $751

Column 1	Column 2	Column 3			Column 1	Column 2	Column 3			Column 1	Column 2	Column 3
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate value is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate value is—
		Nil	$417	$597			Nil	$417	$597			Nil	$417	$597
		(i)	(ii)	(iii)			(i)	(ii)	(iii)			(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
396	165.35	125.10	117.20	113.75	416	175.05	134.85	126.95	123.50	436	184.80	144.55	136.65	133.20
397	165.85	125.60	117.70	114.25	417	175.55	135.30	127.40	123.95	437	185.25	145.05	137.15	133.70
398	166.30	126.10	118.20	114.75	418	176.05	135.80	127.90	124.45	438	185.75	145.50	137.60	134.15
399	166.80	126.55	118.65	115.20	419	176.55	136.30	128.40	124.95	439	186.25	146.00	138.10	134.65
400	167.30	127.05	119.15	115.70	420	177.00	136.75	128.85	125.40	440	186.75	146.50	138.60	135.15
401	167.80	127.55	119.65	116.20	421	177.50	137.25	129.35	125.90	441	187.20	147.00	139.10	135.65
402	168.25	128.00	120.10	116.65	422	178.00	137.75	129.85	126.40	442	187.70	147.45	139.55	136.10
403	168.75	128.50	120.60	117.15	423	178.45	138.25	130.35	126.90	443	188.20	147.95	140.05	136.60
404	169.25	129.00	121.10	117.65	424	178.95	138.70	130.80	127.35	444	188.70	148.45	140.55	137.10
405	169.70	129.50	121.60	118.15	425	179.45	139.20	131.30	127.85	445	189.15	148.90	141.00	137.55
406	170.20	129.95	122.05	118.60	426	179.95	139.70	131.80	128.35	446	189.65	149.40	141.50	138.05
407	170.70	130.45	122.55	119.10	427	180.40	140.15	132.25	128.80	447	190.15	149.90	142.00	138.55
408	171.20	130.95	123.05	119.60	428	180.90	140.65	132.75	129.30	448	190.60	150.40	142.50	139.05
409	171.65	131.45	123.55	120.10	429	181.40	141.15	133.25	129.80	449	191.10	150.85	142.95	139.50
410	172.15	131.90	124.00	120.55	430	181.85	141.65	133.75	130.30	450	191.60	151.35	143.45	140.00
411	172.65	132.40	124.50	121.05	431	182.35	142.10	134.20	130.75	451	192.10	151.85	143.95	140.50
412	173.10	132.90	125.00	121.55	432	182.85	142.60	134.70	131.25	452	192.55	152.30	144.40	140.95
413	173.60	133.35	125.45	122.00	433	183.35	143.10	135.20	131.75	453	193.05	152.80	144.90	141.45
414	174.10	133.85	125.95	122.50	434	183.80	143.60	135.70	132.25	454	193.55	153.30	145.40	141.95
415	174.60	134.35	126.45	123.00	435	184.30	144.05	136.15	132.70	455	194.00	153.80	145.90	142.45

456	194.50	154.25	146.35	142.90	491	211.50	171.30	163.40	159.95	526	230.35	188.30	180.40	176.95
457	195.00	154.75	146.85	143.40	492	212.00	171.75	163.85	160.40	527	230.95	188.75	180.85	177.40
458	195.50	155.25	147.35	143.90	493	212.50	172.25	164.35	160.90	528	231.60	189.25	181.35	177.90
459	195.95	155.75	147.85	144.40	494	213.00	172.75	164.85	161.40	529	232.20	189.75	181.85	178.40
460	196.45	156.20	148.30	144.85	495	213.45	173.20	165.30	161.85	530	232.85	190.25	182.35	178.90
461	196.95	156.70	148.80	145.35	496	213.95	173.70	165.80	162.35	531	233.50	190.70	182.80	179.35
462	197.40	157.20	149.30	145.85	497	214.45	174.20	166.30	162.85	532	234.10	191.20	183.30	179.85
463	197.90	157.65	149.75	146.30	498	214.90	174.70	166.80	163.35	533	234.75	191.70	183.80	180.35
464	198.40	158.15	150.25	146.80	499	215.40	175.15	167.25	163.80	534	235.35	192.20	184.30	180.85
465	198.90	158.65	150.75	147.30	500	215.90	175.65	167.75	164.30	535	236.00	192.65	184.75	181.30
466	199.35	159.15	151.25	147.80	501	216.40	176.15	168.25	164.80	536	236.60	193.15	185.25	181.80
467	199.85	159.60	151.70	148.25	502	216.85	176.60	168.70	165.25	537	237.25	193.65	185.75	182.30
468	200.35	160.10	152.20	148.75	503	217.35	177.10	169.20	165.75	538	237.85	194.10	186.20	182.75
469	200.85	160.60	152.70	149.25	504	217.85	177.60	169.70	166.25	539	238.50	194.60	186.70	183.25
470	201.30	161.05	153.15	149.70	505	218.30	178.10	170.20	166.75	540	239.10	195.10	187.20	183.75
471	201.80	161.55	153.65	150.20	506	218.80	178.55	170.65	167.20	541	239.75	195.60	187.70	184.25
472	202.30	162.05	154.15	150.70	507	219.30	179.05	171.15	167.70	542	240.35	196.05	188.15	184.70
473	202.75	162.55	154.65	151.20	508	219.80	179.55	171.65	168.20	543	241.00	196.55	188.65	185.20
474	203.25	163.00	155.10	151.65	509	220.25	180.05	172.15	168.70	544	241.60	197.05	189.15	185.70
475	203.75	163.50	155.60	152.15	510	220.75	180.50	172.60	169.15	545	242.25	197.50	189.60	186.15
476	204.25	164.00	156.10	152.65	511	221.25	181.00	173.10	169.65	546	242.85	198.00	190.10	168.65
477	204.70	164.45	156.55	153.10	512	221.70	181.50	173.60	170.15	547	243.50	198.50	190.60	178.15
478	205.20	164.95	157.05	153.60	513	222.20	181.95	174.05	170.60	548	244.10	199.00	191.10	187.65
479	205.70	165.45	157.55	154.10	514	222.85	182.45	174.55	171.10	549	244.75	199.45	191.55	188.10
480	206.15	165.95	158.05	154.60	515	223.45	182.95	175.05	171.60	550	245.35	199.95	192.05	188.60
481	206.65	166.40	158.50	155.05	516	224.10	183.45	175.55	172.10	551	246.00	200.45	192.55	189.10
482	207.15	166.90	159.00	155.55	517	224.70	183.90	176.00	172.55	552	246.60	200.90	193.00	189.55
483	207.65	167.40	159.50	156.05	518	225.35	184.40	176.50	173.05	553	247.25	201.40	193.50	190.05
484	208.10	167.90	160.00	156.55	519	225.95

184.90	177.00	173.55	554	247.85	201.90	194.00	190.55
485	208.60	168.35	160.45	157.00	520	226.60	185.35	177.45	174.00	555	248.50	202.40	194.50	191.05
486	209.10	168.85	160.95	157.50	521	227.20	185.85	177.95	174.50	556	249.15	202.85	194.95	191.50
487	209.55	169.35	161.45	158.00	522	227.85	186.35	178.45	175.00	557	249.75	203.35	195.45	192.00
488	210.05	169.80	161.90	158.45	523	228.45	186.85	178.95	175.50	558	250.40	203.85	195.95	192.50
489	210.55	170.30	162.40	158.95	524	229.10	187.30	179.40	175.95	559	251.00	204.35	196.45	193.00
490	211.05	170.80	162.90	159.45	525	229.70	187.80	179.90	176.45	560	251.65	204.80	196.90	193.45

THIRD SCHEDULE—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE NOT LESS THAN $72 BUT IS OR ARE LESS THAN $751

Column 1	Column 2	Column 3			Column 1	Column 2	Column 3			Column 1	Column 2	Column 3
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate is—
		Nil	$417	$597			Nil	$417	$597			Nil	$417	$597
		(i)	(ii)	(iii)			(i)	(ii)	(iii)			(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
561	252.25	205.30	197.40	193.95	581	264.80	215.00	207.10	203.65	601	277.30	224.75	216.85	213.40
562	252.90	205.80	197.90	194.45	582	265.40	215.50	207.60	204.15	602	277.90	225.20	217.30	213.85
563	253.50	206.25	198.35	194.90	583	266.05	216.00	208.10	204.65	603	278.55	225.70	217.80	214.35
564	254.15	206.75	198.85	195.40	584	266.65	216.50	208.60	205.15	604	279.15	226.20	218.30	214.85
565	254.75	207.25	199.35	195.90	585	267.30	216.95	209.05	205.60	605	279.80	226.70	218.80	215.35
566	255.40	207.75	199.85	196.40	586	267.90	217.45	209.55	206.10	606	280.45	227.15	219.25	215.80
567	256.00	208.20	200.30	196.85	587	268.55	217.95	210.05	206.60	607	281.05	227.65	219.75	216.30
568	256.65	208.70	200.80	197.35	588	269.15	218.40	210.50	207.05	608	281.70	228.15	220.25	216.80
569	257.25	209.20	201.30	197.85	589	269.80	218.90	211.00	207.55	609	282.30	228.65	220.75	217.30
570	257.90	209.65	201.75	198.30	590	270.40	219.40	211.50	208.05	610	282.95	229.10	221.20	217.75
571	258.50	210.15	202.25	198.80	591	271.05	219.90	212.00	208.55	611	283.55	229.60	221.70	218.25
572	259.15	210.65	202.75	199.30	592	271.65	220.35	212.45	209.00	612	284.20	230.10	222.20	218.75
573	259.75	211.15	203.25	199.80	593	272.30	220.85	212.95	209.50	613	284.80	230.55	222.65	219.20
574	260.40	211.60	203.70	200.25	594	272.90	221.35	213.45	210.00	614	285.45	231.05	223.15	219.70
575	261.00	212.10	204.20	200.75	595	273.55	221.80	213.90	210.45	615	286.05	231.55	223.65	220.20
576	261.65	212.60	204.70	201.25	596	274.15	222.30	214.40	210.95	616	286.70	232.05	224.15	220.70
577	262.25	213.05	205.15	201.70	597	274.80	222.80	214.90	211.45	617	287.30	232.50	224.60	221.15
578	262.90	213.55	205.65	202.20	598	275.40	223.30	215.40	211.95	618	287.95	233.00	225.10	221.65
579	263.50	214.05	206.15	202.70	599	276.05	223.75	215.85	212.40	619	288.55	233.50	225.60	222.15
580	264.15	214.55	206.65	203.20	600	276.65	224.25	216.35	212.90	620	289.20	233.95	226.05	222.60

621	289.80	234.45	226.55	223.10	656	311.75	254.70	246.80	243.35	691	333.65	276.65	268.75	265.30
622	290.45	234.95	227.05	223.60	657	312.35	255.35	247.45	244.00	692	334.25	277.25	269.35	265.90
623	291.05	235.45	227.55	224.10	658	313.00	255.95	248.05	244.60	693	334.90	277.90	270.00	266.55
624	291.70	235.90	228.00	224.55	659	313.60	256.60	248.70	245.25	694	335.50	278.50	270.60	267.15
625	292.30	236.40	228.50	225.05	660	314.25	257.20	249.30	245.85	695	336.15	279.15	271.25	267.80
626	292.95	236.90	229.00	225.55	661	314.85	257.85	249.95	246.50	696	336.75	279.75	271.85	268.40
627	293.55	237.35	229.45	226.00	662	315.50	258.45	250.55	247.10	697	337.40	280.40	272.50	269.05
628	294.20	237.85	229.95	226.50	663	316.10	259.10	251.20	247.75	698	338.00	281.00	273.10	269.65
629	294.80	238.35	230.45	227.00	664	316.75	259.70	251.80	248.35	699	338.65	281.65	273.75	270.30
630	295.45	238.85	230.95	227.50	665	317.35	260.35	252.45	249.00	700	339.25	282.25	274.35	270.90
631	296.10	239.30	231.40	227.95	666	318.00	261.00	253.10	249.65	701	339.90	282.90	275.00	271.55
632	296.70	239.80	231.90	228.45	667	318.60	261.60	253.70	250.25	702	340.50	283.50	275.60	272.15
633	297.35	240.30	232.40	228.95	668	319.25	262.25	254.35	250.90	703	341.15	284.15	276.25	272.80
634	297.95	240.95	233.05	229.60	669	319.85	262.85	254.95	251.50	704	341.75	284.75	276.85	273.40
635	298.60	241.55	233.65	230.20	670	320.50	263.50	255.60	252.15	705	342.40	285.40	277.50	274.05
636	299.20	242.20	234.30	230.85	671	321.10	264.10	256.20	252.75	706	343.05	286.00	278.10	274.65
637	299.85	242.80	234.90	231.45	672	321.75	264.75	256.85	253.40	707	343.65	286.65	278.75	275.30
638	300.45	243.45	235.55	232.10	673	322.35	265.35	257.45	254.00	708	344.30	287.25	279.35	275.90
639	301.10	244.05	236.15	232.70	674	323.00	266.00	258.10	254.65	709	344.90	287.90	280.00	276.55
640	301.70	244.70	236.80	233.35	675	323.60	266.60	258.70	255.25	710	345.55	288.50	280.60	277.15
641	302.35	245.35	237.45	234.00	676	324.25	267.25	259.35	255.90	711	346.15	289.15	281.25	277.80
642	302.95	245.95	238.05	234.60	677	324.85	267.85	259.95	256.50	712	346.80	289.75	281.85	278.40
643	303.60	246.60	238.70	235.25	678	325.50	268.50	260.60	257.15	713	347.40	290.40	282.50	279.05
644	304.20	247.20	239.30	235.85	679	326.10	269.10	261.20	257.75	714	348.05	291.00	283.10	279.65
645	304.85	247.85	239.95	236.50	680	326.75	269.75	261.85	258.40	715	348.65	291.65	283.75	280.30
646	305.45	248.45	240.55	237.10	681	327.40	270.35	262.45	259.00	716	349.30	292.30	284.40	280.95
647	306.10	249.10	241.20	237.75	682	328.00	271.00	263.10	259.65	717	349.90	292.90	285.00	281.55
648	306.70	249.70	241.80	238.35	683	328.65	271.60	263.70	260.25	718	350.55	293.55	285.65	282.20
649	307.35	250.35	242.45	239.00	684	329.25	272.25	264.35	260.90	719	351.15	294.15	286.25	282.80
650	307.95	250.95	243.05	239.60	685	329.90	272.85	264.95	261.50	720	351.80	294.80	286.90	283.45
651	308.60	251.60	243.70	240.25	686	330.50	273.50	265.60	262.15	721	352.40	295.40	287.50	284.05
652	309.20	252.20	244.30	240.85	687	331.15	274.10	266.20	262.75	722	353.05	296.05	288.15	284.70
653	309.85	252.85	244.95	241.50	688	331.75	274.75	266.85	263.40	723	353.65	296.65	288.75	285.30
654	310.45	253.45	245.55	242.10	689	332.40	275.35	267.45	264.00	724	354.30	297.30	289.40	285.95
655	311.10	254.10	246.20	242.75	690	333.00	276.00	268.10	264.65	725	354.90	297.90	290.00	286.55

THIRD SCHEDULE—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE NOT LESS THAN $72 BUT IS OR ARE LESS THAN $751

Column 1	Column 2	Column 3			Column 1	Column 2	Column 3			Column 1	Column 2	Column 3
Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate is—			Number of whole dollars in salary or wages in respect of week or part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate is—
		Nil	$417	$597			Nil	$417	$597			Nil	$417	$597
		(i)	(ii)	(iii)			(i)	(ii)	(iii)			(i)	(ii)	(iii)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
726	355.55	298.55	290.65	287.20	736	361.80	304.80	296.90	293.45	746	368.05	311.05	303.15	299.70
727	356.15	299.15	291.25	287.80	737	362.45	305.40	297.50	294.05	747	368.70	311.70	303.80	300.35
728	356.80	299.80	291.90	288.45	738	363.05	306.05	298.15	294.70	748	369.30	312.30	304.40	300.95
729	357.40	300.40	292.50	289.05	739	363.70	306.65	298.75	295.30	749	369.95	312.95	305.05	301.60
730	358.05	301.05	293.15	289.70	740	364.30	307.30	299.40	295.95	750	370.55	313.55	305.65	302.20
731	358.70	301.65	293.75	290.30	741	364.95	307.95	300.05	296.60
732	359.30	302.30	294.40	290.95	742	365.55	308.55	300.65	297.20
733	359.95	302.90	295.00	291.55	743	366.20	309.20	301.30	297.85
734	360.55	303.55	295.65	292.20	744	366.80	309.80	301.90	298.45
735	361.20	304.15	296.25	292.80	745	367.45	310.45	302.55	299.10