Income Tax Regulations (Amendment) (Cth)

 

Statutory Rules

1974

No. 193

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT 1936-1974.*

I, THE GOVERNOR-GENERAL of Australia, acting with the advice of the Executive Council, hereby make the following Regulations under the Income Tax Assessment Act 1936-1974.

Dated this tenth

day of October, 1974.

John R. Kerr

Governor-General.

By His Excellency's Command,

 

W. G. HAYDEN

Minister of State for Social Security

acting for and on behalf of the Treasurer.

_______

 

Amendments of the Income Tax Regulations 

Commencement.

1.These Regulations shall come into operation on 1 November 1974.

Definitions.

2. Regulation 54aa of the Income Tax Regulations is amended by—

(a) inserting, after the definition of " deduction value ", the following definition:—

“ ‘ reduced salary or wages ’, in relation to an employee who has furnished to his employer a declaration in accordance with regulation 54c, means an amount equal to the salary or wages of the employee, reduced by an amount ascertained by dividing the total deduction value of dependants as set out in the declaration by 52;”; and

(b) omitting from the definition of “ specified deduction value ” the figure “ 2 ” and substituting the figure “ 4 ”.

_________________________________________________________________________________

* Notified in the Australian Government Gazette on 15 October, 1974.

  Statutory Rules 1936, No. 94, as amended by Statutory Rules 1939, Nos. 15 and 42; 1940, Nos. 138 and 289; 1941, Nos. 120 and 327; 1942, Nos. 339 and 553; 1943, Nos. 80, 127 and 151; 1944, Nos. 90 and 124; 1945, Nos. 12, 85, 169 and 192; 1946, No. 135; 1947, Nos. 77 and 173; 1948, Nos. 115 and 162; 1949, Nos. 25 and 50; 1950, Nos. 63 and 101; 1951, Nos. 136 and 157; 1952, Nos. 89, 90 and 102; 1953, Nos. 55 and 88; 1954, Nos. 11, 99 and 112; 1955, No. 23; 1956, Nos. 34, 35 and 96; 1957, Nos. 39 and 74; 1958, Nos. 27 and 70; 1959, Nos. 25 and 81; 1960, Nos. 44 and 74; 1962, Nos. 15, 44 and 112; 1963, Nos. 53 and 92; 1964, Nos. 74, 121 and 134; 1965, Nos. 133 and 187; 1966, No. 156; 1967, Nos. 112 and 126; 1968, No. 1; 1969, No. 68; 1970, Nos. 43, 126, 168 and 213; 1971, Nos. 120 and 148; 1972, Nos. 48, 50 and 137; and 1973, No. 266.

17304/74—Recommended retail price 15c  10/4.10.1974

Rates of deduction in absence of claim in respect of dependants.

3. Regulation 54a of the Income Tax Regulations is amended by omitting paragraphs (a), (b) and (c) and inserting the following paragraphs:—

“ (a) where the salary or wages are less than $500—the rate specified in Column 2 of Table A or in Column 2 of Table B in the Third Schedule to these Regulations 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) where the salary or wages are $500 or more—$228.90 plus an amount of 60 cents for each whole dollar by which the salary or wages exceed $500.”.

Rates of deduction where employee claims in respect of dependants.

4. (1) Regulation 54b of the Income Tax Regulations is amended by omitting paragraphs (c), (d) and (e) of sub-regulation (1) and inserting the following paragraphs:—

“ (c) in a case where the salary or wages are less than $180 and the total deduction value of dependants as set out in the declaration is a specified deduction value—the rate specified in the sub-column of Column 4 of Table A in the Third Schedule to these Regulations which has that deduction value at its head 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;

(d) in a case where the reduced salary or wages are less than $500, not being a case to which paragraph (c) applies—

(i) the rate specified in Column 3 of Table A or in 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 reduced salary or wages; or

(ii) the rate obtained by deducting from the amount specified in Column 3 of Table A or in 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 of the employee the amount ascertained by dividing the total deduction value of dependants as set out in the declaration by the employee by 130,

whichever is the less; or

(e) in a case where the reduced salary or wages are $500 or more— $228.15 plus an amount of 60 cents for each whole dollar by which the reduced salary or wages exceed $500.”.

(2) Regulation 54b of the Income Tax Regulations is amended by inserting after sub-regulation (1) the following sub-regulation:—

“ (1a) In the application of sub-regulation (1) to and in relation to an employee in a case where the salary or wages of the employee are $500 or more and the reduced salary or wages of the employee are less than $500, that sub-regulation applies as if for paragraph (d) there were substituted the following paragraph: —

‘ (d) in a case where the salary or wages of the employee are $500 or more and the reduced salary or wages are less than $500—the rate specified in 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 reduced salary or wages;’.”.

Third Schedule.

5.The Third Schedule to the Income Tax Regulations is repealed and the following Schedule substituted:

THIRD SCHEDULE Regulations 54a and 54b

TABLE A.—RATES OF DEDUCTIONS WHERE EMPLOYEE'S SALARY OR WAGES ARE LESS THAN ONE HUNDRED AND EIGHTY DOLLARS IN RESPECT OF A WEEK OR PART OF A WEEK

 

Column 1	Column 2	Column 3	Column 4
Number of whole dollars in salary or wages in respect of week or part of week—	Amount of deduction where no deduction for dependants—	Amount relevant where regulation 54b (1) (d) applies	Amount of deduction where deduction value of dependants Is—
			$260	$364	$468	$624	$676	$832	$884	$1,040	$1,248	$1,456
			(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)
$	$	$	$	$	$	$	$	$	$	$	$	$
21	0.60	0.60	..	..	..	..	..	..	..	..	..	..
22	0.70	0.70	..	..	..	..	..	..	..	..	..	..
23	0.80	0.80	..	..	..	..	..	..	..	..	..	..
24	0.90	0.90	..	..	..	..	..	..	..	..	..	..
25	1.00	1.00	..	..	..	..	..	..	..	..	..	..
26	1.10	1.10	..	..	..	..	..	..	..	..	..	..
27	1.20	1.20	..	..	..	..	..	..	..	..	..	..
28	1.30	1.30	..	..	..	..	..	..	..	..	..	..
29	1.40	1.40	..	..	..	..	..	..	..	..	..	..
30	1.50	1.50	..	..	..	..	..	..	..	..	..	..
31	1.60	1.60	..	..	..	..	..	..	..	..	..	..
32	1.70	1.70	..	..	..	..	..	..	..	..	..	..
33	1.80	1.80	..	..	..	..	..	..	..	..	..	..
34	1.90	1.90	..	..	..	..	..	..	..	..	..	..
35	2.00	2.00	..	..	..	..	..	..	..	..	..	..
36	2.10	2.10	0.10	..	..	..	..	..	..	..	..	..
37	2.20	2.20	0.20	..	..	..	..	..	..	..	..	..
38	2.30	2.30	0.30	..	..	..	..	..	..	..	..	..
39	2.50	2.50	0.50	..	..	..	..	..	..	..	..	..
40	2.65	2.65	0.65	..	..	..	..	..	..	..	..	..
41	2.80	2.80	0.80	..	..	..	..	..	..	..	..	..
42	3.00	3.00	1.00	0.20	..	..	..	..	..	..	..	..
43	3.15	3.15	1.15	0.35	..	..	..	..	..	..	..	..
44	3.35	3.35	1.35	0.55	..	..	..	..	..	..	..	..

Third Schedule—continued

Table A—continued

Column 1	Column 2	Column 3	Column 4
Number of whole dollars in salary or wages in respect of week or part of week—	Amount of deduction where no deduction for dependants—	Amount relevant where regulation 54b (1) (d) applies	Amount of deduction where deduction value of dependants is—
			$260	$364	$468	$624	$676	$832	$884	$1,040	$1,248	$1,456
			(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)
$	$	$	$	$	$	$	$	$	$	$	$	$
45	3.50	3.50	1.50	0.70	..	..	..	..	..	..	..	..
46	3.65	3.65	1.65	0.85	0.05	..	..	..	..	..	..	..
47	3.85	3.85	1.85	1.05	0.25	..	..	..	..	..	..	..
48	4.00	4.00	2.00	1.20	0.40	..	..	..	..	..	..	..
49	4.20	4.20	2.20	1.40	0.60	..	..	..	..	..	..	..
50	4.35	4.35	2.35	1.55	0.75	..	..	..	..	..	..	..
51	4.50	4.50	2.50	1.70	0.90	..	..	..	..	..	..	..
52	4.70	4.70	2.70	1.90	1.10	..	..	..	..	..	..	..
53	4.85	4.85	2.85	2.05	1.25	0.05	..	..	..	..	..	..
54	5.05	5.05	3.05	2.25	1.45	0.25	..	..	..	..	..	..
55	5.20	5.20	3.20	2.40	1.60	0.40	..	..	..	..	..	..
56	5.35	5.35	3.35	2.55	1.75	0.55	0.15	..	..	..	..	..
57	5.55	5.55	3.55	2.75	1.95	0.75	0.35	..	..	..	..	..
58	5.75	5.75	3.75	2.95	2.15	0.95	0.55	..	..	..	..	..
59	5.95	5.95	3.95	3.15	2.35	1.15	0.75	..	..	..	..	..
60	6.20	6.15	4.15	3.35	2.55	1.35	0.95	..	..	..	..	..
61	6.40	6.35	4.35	3.55	2.75	1.55	1.15	..	..	..	..	..
62	6.60	6.50	4.50	3.70	2.90	1.70	1.30	0.10	..	..	..	..
63	6.85	6.70	4.70	3.90	3.10	1.90	1.50	0.30	..	..	..	..
64	7.05	6.90	4.90	4.10	3.30	2.10	1.70	0.50	0.10	..	..	..
65	7.25	7.10	5.10	4.30	3.50	2.30	1.90	0.70	0.30	..	..	..
66	7.50	7.30	5.30	4.50	3.70	2.50	2.10	0.90	0.50	..	..	..
67	7.70	7.50	5.50	4.70	3.90	2.70	2.30	1.10	0.70	..	..	..
68	7.90	7.70	5.70	4.90	4.10	2.90	2.50	1.30	0.90	..	..	..
69	8.15	7.90	5.90	5.10	4.30	3.10	2.70	1.50	1.10	..	..	..

 

70	8.35	8.10	6.10	5.30	4.50	3.30	2.90	1.70	1.30	0.10	..	..
71	8.60	8.30	6.30	5.50	4.70	3.50	3.10	1.90	1.50	0.30	..	..
72	8.80	8.50	6.50	5.70	4.90	3.70	3.30	2.10	1.70	0.50	..	..
73	9.00	8.70	6.70	5.90	5.10	3.90	3.50	2.30	1.90	0.70	..	..
74	9.25	8.90	6.90	6.10	5.30	4.10	3.70	2.50	2.10	0.90	..	..
75	9.45	9.10	7.10	6.30	5.50	4.30	3.90	2.70	2.30	1.10	..	..
76	9.65	9.30	7.30	6.50	5.70	4.50	4.10	2.90	2.50	1.30	..	..
77	9.90	9.50	7.50	6.70	5.90	4.70	4.30	3.10	2.70	1.50	..	..
78	10.10	9.65	7.65	6.85	6.05	4.85	4.45	3.25	2.85	1.65	0.05	..
79	10.35	9.85	7.85	7.05	6.25	5.05	4.65	3.45	3.05	1.85	0.25	..
80	10.60	10.05	8.05	7.25	6.45	5.25	4.85	3.65	3.25	2.05	0.45	..
81	10.90	10.30	8.30	7.50	6.70	5.50	5.10	3.90	3.50	2.30	0.70	..
82	11.15	10.55	8.55	7.75	6.95	5.75	5.35	4.15	3.75	2.55	0.95	..
83	11.45	10.85	8.85	8.05	7.25	6.05	5.65	4.45	4.05	2.85	1.25	..
84	11.70	11.10	9.10	8.30	7.50	6.30	5.90	4.70	4.30	3.10	1.50	..
85	12.00	11.35	9.35	8.55	7.75	6.55	6.15	4.95	4.55	3.35	1.75	0.15
86	12.25	11.65	9.65	8.85	8.05	6.85	6.45	5.25	4.85	3.65	2.05	0.45
87	12.55	11.90	9.90	9.10	8.30	7.10	6.70	5.50	5.10	3.90	2.30	0.70
88	12.80	12.20	10.20	9.40	8.60	7.40	7.00	5.80	5.40	4.20	2.60	1.00
89	13.10	12.45	10.45	9.65	8.85	7.65	7.25	6.05	5.65	4.45	2.85	1.25
90	13.35	12.70	10.70	9.90	9.10	7.90	7.50	6.30	5.90	4.70	3.10	1.50
91	13.65	13.00	11.00	10.20	9.40	8.20	7.80	6.60	6.20	5.00	3.40	1.80
92	13.90	13.25	11.25	10.45	9.65	8.45	8.05	6.85	6.45	5.25	3.65	2.05
93	14.20	13.55	11.55	10.75	9.95	8.75	8.35	7.15	6.75	5.55	3.95	2.35
94	14.45	13.80	11.80	11.00	10.20	9.00	8.60	7.40	7.00	5.80	4.20	2.60
95	14.75	14.05	12.05	11.25	10.45	9.25	8.85	7.65	7.25	6.05	4.45	2.85
96	15.00	14.35	12.35	11.55	10.75	9.55	9.15	7.95	7.55	6.35	4.75	3.15
97	15.30	14.60	12.60	11.80	11.00	9.80	9.40	8.20	7.80	6.60	5.00	3.40
98	15.55	14.90	12.90	12.10	11.30	10.10	9.70	8.50	8.10	6.90	5.30	3.70
99	15.85	15.15	13.15	12.35	11.55	10.35	9.95	8.75	8.55	7.15	5.55	3.95
100	16.15	15.40	13.40	12.60	11.80	10.60	10.20	9.00	8.60	7.40	5.80	4.20
101	16.50	15.70	13.70	12.90	12.10	10.90	10.50	9.30	8.90	7.70	6.10	4.50
102	16.80	16.00	14.00	13.20	12.40	11.20	10.80	9.60	9.20	8.00	6.40	4.80
103	17.15	16.35	14.35	13.55	12.75	11.55	11.15	9.95	9.55	8.35	6.75	5.15
104	17.45	16.70	14.70	13.90	13.10	11.90	11.50	10.30	9.90	8.70	7.10	5.50

Third Schedule—continued

Table A—continued

Column 1	Column 2	Column 3	Column 4
Number of whole dollars in salary or wages in respect of week or part of week—	Amount of deduction where no deduction for dependants—	Amount relevant where regulation 54B (1) (d) applies	Amount of deduction where deduction value of dependants is—
			$260	$364	$468	$624	$676	$832	$884	$1,040	$1,248	$1,456
			(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)
$	$	$	$	$	$	$	$	$	$	$	$	$
105	17.80	17.00	15.00	14.20	13.40	12.20	11.80	10.60	10.20	9.00	7.40	5.80
106	18.10	17.35	15.35	14.55	13.75	12.55	12.15	10.95	10.55	9.35	7.75	6.15
107	18.40	17.70	15.70	14.90	14.10	12.90	12.50	11.30	10.90	9.70	8.10	6.50
108	18.75	18.05	16.05	15.25	14.45	13.25	12.85	11.65	11.25	10.05	8.45	6.85
109	19.05	18.35	16.35	15.55	14.75	13.55	13.15	11.95	11.55	10.35	8.75	7.15
110	19.40	18.70	16.70	15.90	15.10	13.90	13.50	12.30	11.90	10.70	9.10	7.50
111	19.70	19.05	17.05	16.25	15.45	14.25	13.85	12.65	12.25	11.05	9.45	7.85
112	20.05	19.35	17.35	16.55	15.75	14.55	14.15	12.95	12.55	11.35	9.75	8.15
113	20.35	19.70	17.70	16.90	16.10	14.90	14.50	13.30	12.90	11.70	10.10	8.50
114	20.70	20.05	18.05	17.25	18.45	15.25	14.85	13.65	13.25	12.05	10.45	8.85
115	21.00	20.40	18.40	17.60	16.80	15.60	15.20	14.00	13.60	12.40	10.80	9.20
116	21.30	20.70	18.70	17.90	17.10	15.90	15.50	14.30	13.90	12.70	11.10	9.50
117	21.65	21.05	19.05	18.25	17.45	16.25	15.85	14.65	14.25	13.05	11.45	9.85
118	21.95	21.40	19.40	18.60	17.80	16.60	16.20	15.00	14.60	13.40	11.80	10.20
119	22.30	21.70	19.70	18.90	18.10	16.90	16.50	15.30	14.90	13.70	12.10	10.50
120	22.65	22.05	20.05	19.25	18.45	17.25	16.85	15.65	15.25	14.05	12.45	10.85
121	23.00	22.40	20.40	19.60	18.80	17.60	17.20	16.00	15.60	14.40	12.80	11.20
122	23.40	22.80	20.80	20.00	19.20	18.00	17.60	16.40	16.00	14.80	13.20	11.60
123	23.75	23.15	21.15	20.35	19.55	18.35	17.95	16.75	16.35	15.15	13.55	11.95
124	24.10	23.55	21.55	20.75	19.95	18.75	18.35	17.15	16.75	15.55	13.95	12.35
125	24.45	23.90	21.90	21.10	20.30	19.10	18.70	17.50	17.10	15.90	14.30	12.70
126	24.85	24.30	22.30	21.50	20.70	19.50	19.10	17.90	17.50	16.30	14.70	13.10
127	25.20	24.65	22.65	21.85	21.05	19.85	19.45	18.25	17.85	16.65	15.05	13.45
128	25.55	25.05	23.05	22.25	21.45	20.25	19.85	18.65	18.25	17.05	15.45	13.85
129	25.95	25.40	23.40	22.60	21.80	20.60	20.20	19.00	18.60	17.40	15.80	14.20

 

130	26.30	25.80	23.80	23.00	22.20	21.00	20.60	19.40	19.00	17.80	16.20	14.60
131	26.65	26.15	24.15	23.35	22.55	21.35	20.45	19.75	19.35	18.15	16.55	14.95
132	27.00	26.55	24.55	23.75	22.95	21.75	21.35	20.15	19.75	18.55	16.95	15.35
133	27.40	26.90	24.90	24.10	23.30	22.10	21.70	20.50	20.10	18.90	17.30	15.70
134	27.75	27.30	25.30	24.50	23.70	22.50	22.10	20.90	20.50	19.30	17.70	16.10
135	28.10	27.65	25.65	24.85	24.05	22.85	22.45	21.25	20.85	19.65	18.05	16.45
136	28.50	28.05	26.05	25.25	24.45	23.25	22.85	21.65	21.25	20.05	18.45	16.85
137	28.85	28.40	26.40	25.60	24.80	23.60	23.20	22.00	21.60	20.40	18.80	17.20
138	29.20	28.80	26.80	26.00	25.20	24.00	23.60	22.40	22.00	20.80	19.20	17.60
139	29.55	29.15	27.15	26.35	25.55	24.35	23.95	22.75	22.35	21.15	19.55	17.95
140	30.00	29.55	27.55	26.75	25.95	24.75	24.35	23.15	22.75	21.55	19.95	18.35
141	30.40	29.95	27.95	27.15	26.35	25.15	24.75	23.55	23.15	21.95	20.35	18.75
142	30.80	30.40	28.40	27.60	26.80	25.60	25.20	24.00	23.60	22.40	20.80	19.20
143	31.25	30.80	28.80	28.00	27.20	26.00	25.60	24.40	24.00	22.80	21.20	19.60
144	31.65	31.20	29.15	28.40	27.60	26.40	26.00	24.80	24.40	23.20	21.60	20.00
145	32.05	31.65	29.55	28.80	28.05	26.85	26.45	25.25	24.85	23.65	22.05	20.45
146	32.45	32.05	29.95	29.15	28.40	27.25	26.85	25.65	25.25	24.05	22.45	20.85
147	32.90	32.45	30.40	29.55	28.80	27.65	27.25	26.05	25.65	24.45	22.85	21.25
148	33.30	32.90	30.80	29.95	29.15	28.05	27.65	26.50	26.10	24.90	23.30	21.70
149	33.70	33.30	31.20	30.40	29.55	28.40	28.05	26.90	26.50	25.30	23.70	22.10
150	34.15	33.70	31.65	30.80	29.95	28.80	28.40	27.30	26.90	25.70	24.10	22.50
151	34.55	34.10	32.05	31.20	30.40	29.15	28.80	27.65	27.30	26.10	24.50	22.90
152	34.95	34.55	32.45	31.65	30.80	29.55	29.15	28.05	27.65	26.55	24.95	23.35
153	35.40	34.95	32.90	32.05	31.20	29.95	29.55	28.40	28.05	26.90	25.35	23.75
154	35.80	35.35	33.30	32.45	31.65	30.40	29.95	28.80	28.40	27.30	25.75	24.15
155	36.20	35.80	33.70	32.90	32.05	30.80	30.40	29.15	28.80	27.65	26.15	24.60
156	36.65	36.20	34.10	33.30	32.45	31.20	30.80	29.55	29.15	28.05	26.55	25.00
157	37.05	36.60	34.55	33.70	32.90	31.65	31.20	29.95	29.55	28.40	26.90	25.40
158	37.45	37.05	34.95	34.10	33.30	32.05	31.65	30.40	29.95	23.80	27.30	25.80
159	37.90	37.45	35.35	34.55	33.70	32.45	32.05	30.80	30.40	29.15	27.65	26.15
160	38.35	37.90	35.80	34.95	34.10	32.90	32.45	31.20	30.80	29.55	28.05	26.55
161	38.80	38.35	36.20	35.35	34.55	33.30	32.90	31.65	31.20	29.95	28.40	26.90
162	39.30	38.80	36.60	35.80	34.95	33.70	33.30	32.05	31.65	30.40	28.80	27.30
163	39.75	39.25	37.05	36.20	35.35	34.10	33.70	32.45	32.05	30.80	29.15	27.65
164	40.20	39.70	37.45	36.60	35.80	34.55	34.10	32.90	32.45	31.20	29.55	28.05

Third Schedule—continued

Table A—continued

Column 1	Column 2	Column 3	Column 4
Number of whole dollars in salary or wages in respect of week or part of week—	Amount of deduction where no deduction for dependants—	Amount relevant where regulation 54d (1) (d) applies	Amount of deduction where deduction value of dependants is—
			$260	$364	$468	$624	$676	$832	$884	$1,040	$1,248	$1,456
			(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)
$	$	$	$	$	$	$	$	$	$	$	$	$
165	40.65	40.15	37.90	37.05	36.20	34.95	34.55	33.30	32.90	31.65	29.95	28.40
166	41.10	40.65	38.35	37.45	36.60	35.35	34.95	33.70	33.30	32.05	30.40	28.80
167	41.55	41.10	38.80	37.90	37.05	35.80	35.35	34.10	33.70	32.45	30.80	29.15
168	42.05	41.55	39.25	38.35	37.45	36.20	35.80	34.55	34.10	32.90	31.20	29.55
169	42.50	42.00	39.70	38.80	37.90	36.60	36.20	34.95	34.55	33.30	31.65	29.95
170	42.95	42.45	40.15	39.25	38.35	37.05	36.60	35.35	34.95	33.70	32.05	30.40
171	43.40	42.95	40.65	39.70	38.80	37.45	37.05	35.80	35.35	34.10	32.45	30.80
172	43.85	43.40	41.10	40.15	39.25	37.90	37.45	36.20	35.80	34.55	32.90	31.20
173	44.35	43.85	41.55	40.65	39.70	38.35	37.90	36.60	36.20	34.95	33.30	31.65
174	44.80	44.30	42.00	41.10	40.15	38.80	38.35	37.05	36.60	35.35	33.70	32.05
175	45.25	44.75	42.45	41.55	40.65	39.25	38.80	37.45	37.05	35.80	34.10	32.45
176	45.70	45.20	42.95	42.00	41.10	39.70	39.25	37.90	37.45	36.20	34.55	32.90
177	46.15	45.70	43.40	42.45	41.55	40.15	39.70	38.35	37.90	36.60	34.95	33.30
178	46.60	46.15	43.85	42.95	42.00	40.65	40.15	38.80	38.35	37.05	35.35	33.70
179	47.10	46.60	44.30	43.40	42.45	41.10	40.65	39.25	38.80	37.45	35.80	34.10

Third Schedule—continued

TABLE B—RATES OF DEDUCTIONS WHERE EMPLOYEE'S SALARY OR WAGES ARE NOT LESS THAN ONE HUNDRED AND EIGHTY DOLLARS, BUT ARE LESS THAN FIVE HUNDRED DOLLARS, IN RESPECT OF WEEK OR PART OF WEEK

Column 1	Column 2	Column 3	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 no deduction for dependants—	Amount relevant where regulation 54b (1) (d) applies	Number of whole dollars in salary or wages in respect of week or part of week—	Amount of deduction where no deduction for dependants—	Amount relevant where regulation 54b (1) (d) applies	Number of whole dollars in salary or wages in respect of week or part of week—	Amount of deduction where no deduction for dependants—	Amount relevant where regulation 54b (1) (d) applies	Number of whole dollars in salary or wages in respect of week or part of week—	Amount of deduction where no deduction for dependants—	Amount relevant where regulation 54b (1) (d) applies
$	$	$	$	$	$	$	$	$	$	$	$
180	47.55	47.05	260	87.95	87.35	340	133.10	132.40	420	180.90	180.15
181	48.00	47.50	261	88.50	87.90	341	133.70	133.00	421	181.50	180.75
182	48.45	48.00	262	89.05	88.45	342	134.30	133.60	422	182.10	181.35
183	48.90	48.45	263	89.60	89.00	343	134.90	134.20	423	182.70	181.95
184	49.40	48.90	264	90.15	89.55	344	135.50	134.80	424	183.30	182.55
185	49.85	49.35	265	90.70	90.10	345	136.10	135.40	425	183.90	183.15
186	50.30	49.80	266	91.25	90.65	346	136.70	136.00	426	184.50	183.75
187	50.75	50.25	267	91.80	91.20	347	137.30	136.60	427	185.10	184.35
188	51.20	50.75	268	92.35	91.75	348	137.90	137.20	428	185.70	184.95
189	51.65	51.20	269	92.90	92.30	349	138.50	137.75	429	186.30	185.55
190	52.15	51.65	270	93.45	92.85	350	139.10	138.35	430	186.90	186.15
191	52.60	52.10	271	94.00	93.40	351	139.65	138.95	431	187.50	186.75
192	53.05	52.55	272	94.55	93.95	352	140.25	139.55	432	188.10	187.35
193	53.50	53.05	273	95.10	94.50	353	140.85	140.15	433	188.70	187.95
194	53.95	53.50	274	95.65	95.05	354	141.45	140.75	434	189.30	188.55
195	54.40	53.95	275	96.20	95.55	355	142.05	141.35	435	189.90	189.15
196	54.90	54.40	276	96.75	96.10	356	142.65	141.95	436	190.50	189.75
197	55.35	54.85	277	97.30	96.65	357	143.25	142.55	437	191.10	190.35
198	55.85	55.30	278	97.85	97.20	358	143.85	143.15	438	191.70	190.95
199	56.35	55.80	279	98.40	97.75	359	144.45	143.70	439	192.30	191.55

Third Schedule—continued

Table B—continued

Column 1	Column 2	Column 3	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 no deduction for dependants—	Amount relevant where regulation 54b (1) (d) applies	Number of whole dollars in salary or wages in respect of week or part of week—	Amount of deduction where no deduction for dependants—	Amount relevant where regulation 54b (1) (d) applies	Number of whole dollars in salary or wages in respect of week or part of week—	Amount of deduction where no deduction for dependants—	Amount relevant where regulation 54b (1) (d) applies	Number of whole dollars in salary or wages in respect of week or part of week—	Amount of deduction where no deduction for dependants—	Amount relevant where regulation 54b (1) (d) applies
$	$	$	$	$	$	$	$	$	$	$	$
200	56.85	56.30	280	98.90	98.30	360	145.05	144.30	440	192.90	192.15
201	57.35	56.80	231	99.45	98.85	361	145.65	144.90	441	193.50	192.75
202	57.85	57.30	282	100.00	99.40	362	146.25	145.50	442	194.10	193.35
203	53.35	57.80	283	100.55	99.95	363	146.85	146.10	443	194.70	193.95
204	58.85	58.30	284	101.10	100.50	364	147.40	146.70	444	195.30	194.55
205	59.35	58.80	285	101.65	101.05	365	148.00	147.30	445	195.90	195.15
206	59.85	59.30	286	102.20	101.60	366	148.60	147.90	446	196.50	195.75
207	60.35	59.80	287	102.75	102.15	367	149.20	148.50	447	197.10	196.35
208	60.85	60.30	288	103.30	102.70	368	149.80	149.10	448	197.70	196.95
209	61.35	60.80	289	103.85	103.25	369	150.40	149.65	449	198.30	197.55
210	61.85	61.30	290	104.40	103.80	370	151.00	150.25	450	198.90	198.15
211	62.35	61.80	291	104.95	104.35	371	151.60	150.85	451	199.50	198.75
212	62.85	62.30	292	105.50	104.90	372	152.20	151.45	452	200.10	199.35
213	63.35	62.80	293	106.05	105.45	373	152.80	152.05	453	200.70	199.95
214	63.85	63.30	294	106.60	106.00	374	153.40	152.65	454	201.30	200.55
215	64.30	63.80	295	107.15	106.55	375	154.00	153.25	455	201.90	201.15
216	64.80	64.30	296	107.70	107.10	376	154.55	153.85	456	202.50	201.75
217	65.30	64.75	297	108.25	107.65	377	155.15	154.45	457	203.10	202.35
218	65.80	65.25	298	108.80	108.20	378	155.75	155.05	458	203.70	202.95
219	66.30	65.75	299	109.35	108.75	379	156.35	155.60	459	204.30	203.55
220	66.80	66.25	300	109.96	109.25	380	156.95	156.20	460	204.90	204.15
221	67.30	66.75	301	110.45	109.80	381	157.55	156.80	461	205.50	204.75
222	67.80	67.25	302	111.00	110.35	382	158.15	157.40	462	206.10	205.35
223	68.30	67.75	303	111.55	110.90	383	158.75

158.00	463	206.70	205.95
224	68.80	68.25	304	112.10	111.45	384	159.35	158.60	464	207.30	206.55

 

225	69.30	68.75	305	112.60	112.00	385	159.95	159.20	465	207.90	207.15
226	69.80	69.25	306	113.15	112.55	386	160.55	159.80	466	208.50	207.75
227	70.30	69.75	307	113.70	113.10	387	161.15	160.40	467	209.10	208.35
228	70.80	70.25	308	114.25	113.65	388	161.75	161.00	468	209.70	208.95
229	71.30	70.75	309	114.80	114.20	389	162.30	161.55	469	210.30	209.55
230	71.80	71.25	310	115.35	114.75	390	162.90	162.15	470	210.90	210.15
231	72.30	71.75	311	115.90	115.30	391	163.50	162.75	471	211.50	210.75
232	72.80	72.25	312	116.45	115.85	392	164.10	163.35	472	212.10	211.35
233	73.30	72.75	313	117.05	116.40	393	164.70	163.95	473	212.70	211.95
234	73.80	73.25	314	117.60	116.95	394	165.30	164.55	474	213.30	212.55
235	74.30	73.75	315	118.20	117.55	395	165.90	165.15	475	213.90	213.15
236	74.80	74.25	316	118.80	118.15	396	166.50	165.75	476	214.50	213.75
237	75.35	74.75	317	119.40	118.75	397	167.10	166.35	477	215.10	214.35
238	75.90	75.30	318	120.00	119.35	398	167.70	166.95	478	215.70	214.95
239	76.45	75.85	319	120.60	119.90	399	168.30	167.55	479	216.30	215.55
240	77.00	76.40	320	121.20	120.50	400	168.90	168.15	480	216.90	216.15
241	77.55	76.95	321	121.80	121.10	401	169.50	168.75	481	217.50	216.75
242	78.10	77.50	322	122.40	121.70	402	170.10	169.35	482	218.10	217.35
243	78.65	78.05	323	123.00	122.30	403	170.70	169.95	483	218.70	217.95
244	79.20	78.60	324	123.60	122.90	404	171.30	170.55	484	219.30	218.55
245	79.75	79.15	325	124.20	123.50	405	171.90	171.15	485	219.90	219.15
246	80.30	79.70	326	124.75	124.10	406	172.50	171.75	486	220.50	219.75
247	80.85	80.25	327	125.35	124.70	407	173.10	172.35	487	221.10	220.35
248	81.40	80.80	328	125.95	125.30	408	173.70	172.95	488	221.70	220.95
249	81.95	81.35	329	126.55	125.85	409	174.30	173.55	489	222.30	221.55
250	82.50	81.85	330	127.15	126.45	410	174.90	174.15	490	222.90	222.15
251	83.05	82.40	331	127.75	127.05	411	175.50	174.75	491	223.50	222.75
252	83.60	82.95	332	128.35	127.65	412	176.10	175.35	492	224.10	223.35
253	84.15	83.50	333	128.95	128.25	413	176.70	175.95	493	224.70	223.95
254	84.70	84.05	334	129.55	128.85	414	177.30	176.55	494	225.30	224.55
255	85.20	84.60	335	130.15	129.45	415	177.90	177.15	495	225.90	225.15
256	85.75	85.15	336	130.75	130.05	416	178.50	177.75	496	226.50	225.75
257	86.30	85.70	337	131.35	130.65	417	179.10	178.35	497	227.10	226.35
258	86.85	86.25	338	131.95	131.25	418	179.70	178.95	498	227.70	226.95
259	87.40	86.80	339	132.50	131.80	419	180.30	179.55	499	228.30	227.55

 

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