Income Tax Regulations (Amendment) (Cth)

Statutory Rules 1972 No. 137(c)

Commencement.

1. These Regulations shall come into operation on the first day of September, 1972.

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

2. Regulation 54a of the Income Tax Regulations is amended by omitting from paragraph (c) the words “Two hundred and forty-three dollars fifty cents” and inserting in their stead the words “Two hundred and twenty-seven dollars fifty-five cents”.

Form of declaration as to dependants.

3. Regulation 54c of the Income Tax Regulations is amended—

(a) by omitting from paragraph (a) of sub-regulation (6b.) the word “six” and inserting in its stead the word “seven”;

(b) by omitting from paragraph (b) of that sub-regulation the word “four” and inserting in its stead the word “five”; and

(c) by omitting from paragraph (c) of that sub-regulation the word “three” and inserting in its stead the word “four”.

Third Schedule.

4. The Third Schedule to the Income Tax Regulations is repealed and the following Schedule is inserted in its stead:—

(c) Made under the Income Tax Assessment Act 1936-1972 on 17 August 1972; notified in the Commonwealth Gazette on 18 August 1972.

THIRD SCHEDULE  Regulations 54a and 54b.

TABLE A.—RATES OF DEDUCTIONS WHERE EMPLOYEES SALARY OR WAGES DO NOT EXCEED ONE HUNDRED DOLLARS

IN RESPECT OF A WEEK OR PART OF A WEEK

Column 1		Column 2
Salary or wages in respect of week or part of week—		Amount of deduction, where deduction value of dependants is—
Exceeding—	But not exceeding—	Nil	$260	$364	$468	$624	$676	$832	$884	$1,040	$1,248	$1,456
		(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)
$	$	$	$	$	$	$	$	$	$	$	$	$
20.00	20.50	0.30	..	..	..	..	..	..	..	..	..	..
20.50	21.00	0.60	..	..	..	..	..	..	..	..	..	..
21.00	21.50	0.90	..	..	..	..	..	..	..	..	..	..
21.50	22.00	1.00	..	..	..	..	..	..	..	..	..	..
22.00	22.50	1.05	..	..	..	..	..	..	..	..	..	..
22.50	23.00	1.10	..	..	..	..	..	..	..	..	..	..
23.00	23.50	1.15	..	..	..	..	..	..	..	..	..	..
23.50	24.00	1.20	..	..	..	..	..	..	..	..	..	..
24.00	24.50	1.30	..	..	..	..	..	..	..	..	..	..
24.50	25.00	1.35	..	..	..	..	..	..	..	..	..	..
25.00	25.50	1.40	0.30	..	..	..	..	..	..	..	..	..
25.50	26.00	1.45	0.60	..	..	..	..	..	..	..	..	..
26.00	26.50	1.50	0.90	..	..	..	..	..	..	..	..	..
26.50	27.00	1.60	1.00	..	..	..	..	..	..	..	..	..
27.00	27.50	1.65	1.05	0.30	..	..	..	..	..	..	..	..
27.50	28.00	1.70	1.10	0.60	..	..	..	..	..	..	..	..
28.00	28.50	1.75	1.15	0.90	..	..	..	..	..	..	..	..
28.50	29.00	1.85	1.20	1.00	..	..	..	..	..	..	..	..
29.00	29.50	1.90	1.30	1.05	0.30	..	..	..	..	..	..	..
29.50	30.00	1.95	1.35	1.10	0.60	..	..	..	..	..	..	..
30.00	30.50	2.05	1.40	1.15	0.90	..	..	..	..	..	..	..
30.50	31.00	2.10	1.45	1.20	1.00	..	..	..	..	..	..	..
31.00	31.50	2.15	1.50	1.30	1.05	..	..	..	..	..	..	..
31.50	32.00	2.25	1.60	1.35	1.10	..	..	..	..	..	..	..

32.00	32.50	2.30	1.65	1.40	1.15	0.30	..	..	..	..	..	..
32.50	33.00	2.40	1.70	1.45	1.20	0.60	..	..	..	..	..	..
33.00	33.50	2.45	1.75	1.50	1.30	0.90	0.30	..	..	..	..	..
33.50	34.00	2.55	1.85	1.60	1.35	1.00	0.60	..	..	..	..	..
34.00	34.50	2.60	1.90	1.65	1.40	1.05	0.90	..	..	..	..	..
34.50	35.00	2.70	1.95	1.70	1.45	1.10	1.00	..	..	..	..	..
35.00	35.50	2.75	2.05	1.75	1.50	1.15	1.05	..	..	..	..	..
35.50	36.00	2.85	2.10	1.85	1.60	1.20	1.10	..	..	..	..	..
36.00	36.50	2.90	2.15	1.90	1.65	1.30	1.15	0.30	..	..	..	..
36.50	37.00	3.00	2.25	1.95	1.70	1.35	1.20	0.60	..	..	..	..
37.00	37.50	3.05	2.30	2.05	1.75	1.40	1.30	0.90	0.30	..	..	..
37.50	38.00	3.15	2.40	2.10	1.85	1.45	1.35	1.00	0.60	..	..	..
38.00	38.50	3.25	2.45	2.15	1.90	1.50	1.40	1.05	0.90	..	..	..
38.50	39.00	3.30	2.55	2.25	1.95	1.60	1.45	1.10	1.00	..	..	..
39.00	39.50	3.40	2.60	2.30	2.05	1.65	1.50	1.15	1.05	..	..	..
39.50	40.00	3.45	2.70	2.40	2.10	1.70	1.60	1.20	1.10	..	..	..
40.00	40.50	3.55	2.75	2.45	2.15	1.75	1.65	1.30	1.15	0.30	..	..
40.50	41.00	3.65	2.85	2.55	2.25	1.85	1.70	1.35	1.20	0.60	..	..
41.00	41.50	3.75	2.90	2.60	2.30	1.90	1.75	1.40	1.30	0.90	..	..
41.50	42.00	3.80	3.00	2.70	2.40	1.95	1.85	1.45	1.35	1.00	..	..
42.00	42.50	3.90	3.05	2.75	2.45	2.05	1.90	1.50	1.40	1.05	..	..
42.50	43.00	4.00	3.15	2.85	2.55	2.10	1.95	1.60	1.45	1.10	..	..
43.00	43.50	4.05	3.25	2.90	2.60	2.15	2.05	1.65	1.50	1.15	..	..
43.50	44.00	4.15	3.30	3.00	2.70	2.25	2.10	1.70	1.60	1.20	..	..
44.00	44.50	4.25	3.40	3.05	2.75	2.30	2.15	1.75	1.65	1.30	0.30	..
44.50	45.00	4.35	3.45	3.15	2.85	2.40	2.25	1.85	1.70	1.35	0.60	..
45.00	45.50	4.45	3.55	3.25	2.90	2.45	2.30	1.90	1.75	1.40	0.90	..
45.50	46.00	4.50	3.65	3.30	3.00	2.55	2.40	1.95	1.85	1.45	1.00	..
46.00	46.50	4.60	3.75	3.40	3.05	2.60	2.45	2.05	1.90	1.50	1.05	..
46.50	47.00	4.70	3.80	3.45	3.15	2.70	2.55	2.10	1.95	1.60	1.10	..
47.00	47.50	4.80	3.90	3.55	3.25	2.75	2.60	2.15	2.05	1.65	1.15	..
47.50	48.00	4.90	4.00	3.65	3.30	2.85	2.70	2.25	2.10	1.70	1.20	..
48.00	48.50	5.00	4.05	3.75	3.40	2.90	2.75	2.30	2.15	1.75	1.30	0.30
48.50	49.00	5.10	4.15	3.80	3.45	3.00	2.85	2.40	2.25	1.85	1.35	0.60
49.00	49.50	5.20	4.25	3.90	3.55	3.05	2.90	2.45	2.30	1.90	1.40	0.90
49.50	50.00	5.25	4.35	4.00	3.65	3.15	3.00	2.55	2.40	1.95	1.45	1.00
50.00	50.50	5.35	4.45	4.05	3.75	3.25	3.05	2.60	2.45	2.05	1.50	1.05
50.50	51.00	5.45	4.50	4.15	3.80	3.30	3.15	2.70	2.55	2.10	1.60	1.10
51.00	51.50	5.55	4.60	4.25	3.90	3.40	3.25	2.75	2.60	2.15	1.65	1.15
51.50	52.00	5.65	4.70	4.35	4.00	3.45	3.30	2.85	2.70	2.25	1.70	1.20

Third Schedule—continued

Table A—continued

Column 1		Column 2
Salary or wages in respect of week or part of week—		Amount of deduction, where deduction value of dependants is—
Exceeding—	Bat not exceeding—	Nil	$260	$364	$468	$624	$676	$832	$884	$1,040	$1,248	$1,456
		(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)
$	$	$	$	$	$	$	$	$	$	$	$	$
52.00	52.50	5.75	4.80	4.45	4.05	3.55	3.40	2.90	2.75	2.30	1.75	1.30
52.50	53.00	5.85	4.90	4.50	4.15	3.65	3.45	3.00	2.85	2.40	1.85	1.35
53.00	53.50	5.95	5.00	4.60	4.25	3.75	3.55	3.05	2.90	2.45	1.90	1.40
53.50	54.00	6.05	5.10	4.70	4.35	3.80	3.65	3.15	3.00	2.55	1.95	1.45
54.00	54.50	6.15	5.20	4.80	4.45	3.90	3.75	3.25	3.05	2.60	2.05	1.50
54.50	55.00	6.25	5.25	4.90	4.50	4.00	3.80	3.30	3.15	2.70	2.10	1.60
55.00	55.50	6.35	5.35	5.00	4.60	4.05	3.90	3.40	3.25	2.75	2.15	1.65
55.50	56.00	6.50	5.45	5.10	4.70	4.15	4.00	3.45	3.30	2.85	2.25	1.70
56.00	56.50	6.60	5.55	5.20	4.80	4.25	4.05	3.55	3.40	2.90	2.30	1.75
56.50	57.00	6.70	5.65	5.25	4.90	4.35	4.15	3.65	3.45	3.00	2.40	1.85
57.00	57.50	6.80	5.75	5.35	5.00	4.45	4.25	3.75	3.55	3.05	2.45	1.90
57.50	58.00	6.90	5.85	5.45	5.10	4.50	4.35	3.80	3.65	3.15	2.55	1.95
58.00	58.50	7.00	5.95	5.55	5.20	4.60	4.45	3.90	3.75	3.25	2.60	2.05
58.50	59.00	7.10	6.05	5.65	5.25	4.70	4.50	4.00	3.80	3.30	2.70	2.10
59.00	59.50	7.20	6.15	5.75	5.35	4.80	4.60	4.05	3.90	3.40	2.75	2.15
59.50	60.00	7.30	6.25	5.85	5.45	4.90	4.70	4.15	4.00	3.45	2.85	2.25
60.00	60.50	7.45	6.35	5.95	5.55	5.00	4.80	4.25	4.05	3.55	2.90	2.30
60.50	61.00	7.55	6.50	6.05	5.65	5.10	4.90	4.35	4.15	3.65	3.00	2.40
61.00	61.50	7.70	6.60	6.15	5.75	5.20	5.00	4.45	4.25	3.75	3.05	2.45
61.50	62.00	7.75	6.70	6.25	5.85	5.25	5.10	4.50	4.35	3.80	3.15	2.55
62.00	62.50	7.85	6.80	6.35	5.95	5.35	5.20	4.60	4.45	3.90	3.25	2.60
62.50	63.00	7.90	6.90	6.50	6.05	5.45	5.25	4.70	4.50	4.00	3.30	2.70
63.00	63.50	8.00	7.00	6.60	6.15	5.55	5.35	4.80	4.60	4.05	3.40	2.75
63.50	64.00	8.05	7.10	6.70	6.25	5.65	5.45	4.90	4.70	4.15	3.45	2.85

64.00	64.50	8.15	7.20	6.80	6.35	5.75	5.55	5.00	4.80	4.25	3.55	2.90
64.50	65.00	8.20	7.30	6.90	6.50	5.85	5.65	5.10	4.90	4.35	3.65	3.00
65.00	65.50	8.30	7.45	7.00	6.60	5.95	5.75	5.20	5.00	4.45	3.75	3.05
65.50	66.00	8.40	7.55	7.10	6.70	6.05	5.85	5.25	5.10	4.50	3.80	3.15
66.00	66.50	8.50	7.70	7.20	6.80	6.15	5.95	5.35	5.20	4.60	3.90	3.25
66.50	67.00	8.55	7.75	7.30	6.90	6.25	6.05	5.45	5.25	4.70	4.00	3.30
67.00	67.50	8.65	7.85	7.45	7.00	6.35	6.15	5.55	5.35	4.80	4.05	3.40
67.50	68.00	8.75	7.90	7.55	7.10	6.50	6.25	5.65	5.45	4.90	4.15	3.45
68.00	68.50	8.85	8.00	7.70	7.20	6.60	6.35	5.75	5.55	5.00	4.25	3.55
68.50	69.00	8.95	8.05	7.75	7.30	6.70	6.50	5.85	5.65	5.10	4.35	3.65
69.00	69.50	9.05	8.15	7.85	7.45	6.80	6.60	5.95	5.75	5.20	4.45	3.75
69.50	70.00	9.15	8.20	7.90	7.55	6.90	6.70	6.05	5.85	5.25	4.50	3.80
70.00	70.50	9.25	8.30	8.00	7.70	7.00	6.80	6.15	5.95	5.35	4.60	3.90
70.50	71.00	9.35	8.40	8.05	7.75	7.10	6.90	6.25	6.05	5.45	4.70	4.00
71.00	71.50	9.45	8.50	8.15	7.85	7.20	7.00	6.35	6.15	5.55	4.80	4.05
71.50	72.00	9.55	8.55	8.20	7.90	7.30	7.10	6.50	6.25	5.65	4.90	4.15
72.00	72.50	9.65	8.65	8.30	8.00	7.45	7.20	6.60	6.35	5.75	5.00	4.25
72.50	73.00	9.75	8.75	8.40	8.05	7.55	7.30	6.70	6.50	5.85	5.10	4.35
73.00	73.50	9.85	8.85	8.50	8.15	7.70	7.45	6.80	6.60	5.95	5.20	4.45
73.50	74.00	10.00	8.95	8.55	8.20	7.75	7.55	6.90	6.70	6.05	5.25	4.50
74.00	74.50	10.10	9.05	8.65	8.30	7.85	7.70	7.00	6.80	6.15	5.35	4.60
74.50	75.00	10.20	9.15	8.75	8.40	7.90	7.75	7.10	6.90	6.25	5.45	4.70
75.00	75.50	10.30	9.25	8.85	8.50	8.00	7.85	7.20	7.00	6.35	5.55	4.80
75.50	76.00	10.45	9.35	8.95	8.55	8.05	7.90	7.30	7.10	6.50	5.65	4.90
76.00	76.50	10.55	9.45	9.05	8.65	8.15	8.00	7.45	7.20	6.60	5.75	5.00
76.50	77.00	10.70	9.55	9.15	8.75	8.20	8.05	7.55	7.30	6.70	5.85	5.10
77.00	77.50	10.80	9.65	9.25	8.85	8.30	8.15	7.70	7.45	6.80	5.95	5.20
77.50	78.00	10.90	9.75	9.35	8.95	8.40	8.20	7.75	7.55	6.90	6.05	5.25
78.00	78.50	11.05	9.85	9.45	9.05	8.50	8.30	7.85	7.70	7.00	6.15	5.35
78.50	79.00	11.15	10.00	9.55	9.15	8.55	8.40	7.90	7.75	7.10	6.25	5.45
79.00	79.50	11.30	10.10	9.65	9.25	8.65	8.50	8.00	7.85	7.20	6.35	5.55
79.50	80.00	11.40	10.20	9.75	9.35	8.75	8.55	8.05	7.90	7.30	6.50	5.65
80.00	80.50	11.55	10.30	9.85	9.45	8.85	8.65	8.15	8.00	7.45	6.60	5.75
80.50	81.00	11.70	10.45	10.00	9.55	8.95	8.75	8.20	8.05	7.55	6.70	5.85
81.00	81.50	11.80	10.55	10.10	9.65	9.05	8.85	8.30	8.15	7.70	6.80	5.95
81.50	82.00	11.95	10.70	10.20	9.75	9.15	8.95	8.40	8.20	7.75	6.90	6.05
82.00	82.50	12.10	10.80	10.30	9.85	9.25	9.05	8.50	8.30	7.85	7.00	6.15
82.50	83.00	12.20	10.90	10.45	10.00	9.35	9.15	8.55	8.40	7.90	7.10	6.25
83.00	83.50	12.35	11.05	10.55	10.10	9.45	9.25	8.65	8.50	8.00	7.20	6.35
83.50	84.00	12.50	11.15	10.70	10.20	9.55	9.35	8.75	8.55	8.05	7.30	6.50

Third Schedule—continued

Table A—continued

Column 1		Column 2
Salary or wages in respect of week or part of week—		Amount of deduction, where deduction value of dependants is—
Exceeding—	But not exceeding—	Nil	$260	$364	$468	$624	$676	$832	$884	$1,040	$1,248	$1,456
		(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)
$	$	$	$	$	$	$	$	$	$	$	$	$
84.00	84.50	12.65	11.30	10.80	10.30	9.65	9.45	8.85	8.65	8.15	7.45	6.60
84.50	85.00	12.75	11.40	10.90	10.45	9.75	9.55	8.95	8.75	8.20	7.55	6.70
85.00	85.50	12.90	11.55	11.05	10.55	9.85	9.65	9.05	8.85	8.30	7.70	6.80
85.50	86.00	13.05	11.70	11.15	10.70	10.00	9.75	9.15	8.95	8.40	7.75	6.90
86.00	86.50	13.20	11.80	11.30	10.80	10.10	9.85	9.25	9.05	8.50	7.85	7.00
86.50	87.00	13.35	11.95	11.40	10.90	10.20	10.00	9.35	9.15	8.55	7.90	7.10
87.00	87.50	13.50	12.10	11.55	11.05	10.30	10.10	9.45	9.25	8.65	8.00	7.20
87.50	88.00	13.65	12.20	11.70	11.15	10.45	10.20	9.55	9.35	8.75	8.05	7.30
88.00	88.50	13.75	12.35	11.80	11.30	10.55	10.30	9.65	9.45	8.85	8.15	7.45
88.50	89.00	13.90	12.50	11.95	11.40	10.70	10.45	9.75	9.55	8.95	8.20	7.55
89.00	89.50	14.05	12.65	12.10	11.55	10.80	10.55	9.85	9.65	9.05	8.30	7.70
89.50	90.00	14.20	12.75	12.20	11.70	10.90	10.70	10.00	9.75	9.15	8.40	7.75
90.00	90.50	14.35	12.90	12.35	11.80	11.05	10.80	10.10	9.85	9.25	8.50	7.85
90.50	91.00	14.50	13.05	12.50	11.95	11.15	10.90	10.20	10.00	9.35	8.55	7.90
91.00	91.50	14.65	13.20	12.65	12.10	11.30	11.05	10.30	10.10	9.45	8.65	8.00
91.50	92.00	14.80	13.35	12.75	12.20	11.40	11.15	10.45	10.20	9.55	8.75	8.05
92.00	92.50	15.00	13.50	12.90	12.35	11.55	11.30	10.55	10.30	9.65	8.85	8.15
92.50	93.00	15.15	13.65	13.05	12.50	11.70	11.40	10.70	10.45	9.75	8.95	8.20
93.00	93.50	15.30	13.75	13.20	12.65	11.80	11.55	10.80	10.55	9.85	9.05	8.30
93.50	94.00	15.45	13.90	13.35	12.75	11.95	11.70	10.90	10.70	10.00	9.15	8.40
94.00	94.50	15.60	14.05	13.50	12.90	12.10	11.80	11.05	10.80	10.10	9.25	8.50
94.50	95.00	15.75	14.20	13.65	13.05	12.20	11.95	11.15	10.90	10.20	9.35	8.55
95.00	95.50	15.90	14.35	13.75	13.20	12.35	12.10	11.30	11.05	10.30	9.45	8.65
95.50	96.00	16.10	14.50	13.90	13.35	12.50	12.20	11.40	11.15	10.45	9.55	8.75

 

96.00	96.50	16.25	14.65	14.05	13.50	12.65	12.35	11.55	11.30	10.55	9.65	8.85
96.50	97.00	16.40	14.80	14.20	13.65	12.75	12.50	11.70	11.40	10.70	9.75	8.95
97.00	97.50	16.55	15.00	14.35	13.75	12.90	12.65	11.80	11.55	10.80	9.85	9.05
97.50	98.00	16.70	15.15	14.50	13.90	13.05	12.75	11.95	11.70	10.90	10.00	9.15
98.00	98.50	16.90	15.30	14.65	14.05	13.20	12.90	12.10	11.80	11.05	10.10	9.25
98.50	99.00	17.05	15.45	14.80	14.20	13.35	13.05	12.20	11.95	11.15	10.20	9.35
99.00	99.50	17.20	15.60	15.00	14.35	13.50	13.20	12.35	12.10	11.30	10.30	9.45
99.50	100.00	17.35	15.75	15.15	14.50	13.65	13.35	12.50	12.20	11.40	10.45	9.55

Third Schedule—continued

TABLE B.—RATES OF DEDUCTIONS WHERE EMPLOYEE’S SALARY OR WAGES EXCEED ONE HUNDRED DOLLARS, BUT DO NOT EXCEED FIVE HUNDRED DOLLARS, IN RESPECT OF A WEEK OR PART OF A WEEK

Column 1		Column 2	Column 1		Column 2	Column 1		Column 2	Column 1		Column 2	Column 1		Column 2
Salary or wages in respect of week or part of week—		Amount of deduction	Salary or wages in respect of week or part of week—		Amount of deduction	Salary or wages in respect of week or part of week—		Amount of deduction	Salary or wages in respect of week or part of week—		Amount of deduction	Salary or wages in respect of week or part of week—		Amount of deduction
Exceeding—	But not exceeding—		Exceeding—	But not exceeding—		Exceeding—	But not exceeding—		Exceeding—	But not exceeding—		Exceeding—	But not exceeding—
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
100.00	101.00	17.60	125.00	126.00	26.25	150.00	151.00	35.75	175.00	176.00	46.05	200.00	201.00	57.05
101.00	102.00	17.95	126.00	127.00	26.60	151.00	152.00	36.15	176.00	177.00	46.50	201.00	202.00	57.55
102.00	103.00	18.30	127.00	128.00	26.95	152.00	153.00	36.55	177.00	178.00	46.90	202.00	203.00	58.00
103.00	104.00	18.60	128.00	120.00	27.35	153.00	154.00	36.95	178.00	179.00	47.35	203.00	204.00	58.50
104.00	105.00	19.95	129.00	130.00	27.70	154.00	155.00	37.35	179.00	180.00	47.80	204.00	205.00	58.95
105.00	106.00	19.30	130.00	131.00	28.05	155.00	156.00	37.75	180.00	181.00	48.20	205.00	206.00	59.45
106.00	107.00	19.65	131.00	132.00	28.45	156.00	157.00	38.15	181.00	182.00	48.65	206.00	207.00	59.90
107.00	108.00	20.00	132.00	133.00	28.80	157.00	158.00	38.55	182.00	183.00	49.10	207.00	208.00	60.40
108.00	109.00	20.30	133.00	134.00	29.20	158.00	159.00	38.95	183.00	184.00	49.50	208.00	209.00	60.85
109.00	110.00	20.65	134.00	135.00	29.55	159.00	160.00	39.35	184.00	185.00	49.95	209.00	210.00	61.35
110.00	111.00	21.00	135.00	136.00	29.95	160.00	161.00	39.80	185.00	186.00	50.40	210.00	211.00	61.85
111.00	112.00	21.35	136.00	137.00	30.30	161.00	162.00	40.20	186.00	187.00	50.85	211.00	212.00	62.30
112.00	113.00	21.70	137.00	138.00	30.70	162.00	163.00	40.60	187.00	188.00	51.25	212.00	213.00	62.80
113.00	114.00	22.05	138.00	139.00	31.05	163.00	164.00	41.00	188.00	189.00	51.70	213.00	214.00	63.30
114.00	115.00	22.40	139.00	140.00	31.45	164.00	165.00	41.45	189.00	190.00	52.15	214.00	215.00	63.80
115.00	116.00	22.75	140.00	141.00	31.85	165.00	166.00	41.85	190.00	191.00	52.60	215.00	216.00	64.25
116.00	117.00	23.10	141.00	142.00	32.20	166.00	167.00	42.25	191.00	192.00	53.05	216.00	217.00	64.75
117.00	118.00	23.45	142.00	143.00	32.60	167.00	168.00	42.70	192.00	193.00	53.50	217.00	218.00	65.25
118.00	119.00	23.75	143.00	144.00	33.00	168.00	169.00	43.10	193.00	194.00	53.95	218.00	219.00	65.75
119.00	120.00	24.10	144.00	145.00	33.40	169.00	170.00	43.50	194.00	195.00	54.40	219.00	220.00	66.25
120.00	121.00	24.45	145.00	146.00	33.75	170.00	171.00	43.95	195.00	196.00	54.85	220.00	221.00	66.70
121.00	122.00	24.80	146.00	147.00	34.15	171.00	172.00	44.35	196.00	197.00	55.30	221.00	222.00	67.20
122.00	123.00	25.15	147.00	148.00	34.55	172.00	173.00	44.80	197.00	198.00	55.75	222.00	223.00	67.70
123.00	124.00	25.50	148.00	149.00	34.95	173.00	174.00	45.20	198.00	199.00	56.20	223.00	224.00	68.20
124.00	125.00	25.85	149.00	150.00	35.35	174.00	175.00	45.65	199.00	200.00	56.65	224.00	225.00	68.70

 

225.00	226.00	69.20	250.00	251.00	82.00	275.00	276.00	95.40	300.00	301.00	109.35	325.00	326.00	123.75
226.00	227.00	69.70	251.00	252.00	82.55	276.00	277.00	95.95	301.00	302.00	109.90	326.00	327.00	124.35
227.00	228.00	70.20	252.00	253.00	83.05	277.00	278.00	96.50	302.00	303.00	110.50	327.00	328.00	124.90
228.00	229.00	70.70	253.00	254.00	83.60	278.00	279.00	97.05	303.00	304.00	111.05	328.00	329.00	125.50
229.00	230.00	71.20	254.00	255.00	84.10	279.00	280.00	97.60	304.00	305.00	111.65	329.00	330.00	126.10
230.00	231.00	71.70	255.00	256.00	84.65	280.00	281.00	98.15	305.00	306.00	112.20	330.00	331.00	126.70
231.00	232.00	72.20	256.00	257.00	85.20	281.00	282.00	98.70	306.00	307.00	112.75	331.00	332.00	127.25
232.00	233.00	72.75	257.00	258.00	85.70	282.00	283.00	99.25	307.00	308.00	113.35	332.00	333.00	127.85
233.00	234.00	73.25	258.00	259.00	86.25	283.00	284.00	99.85	308.00	309.00	113.90	333.00	334.00	128.45
234.00	235.00	73.75	259.00	260.00	86.75	284.00	285.00	100.40	309.00	310.00	114.50	334.00	335.00	129.05
235.00	236.00	74.25	260.00	261.00	87.30	285.00	286.00	100.95	310.00	311.00	115.05	335.00	336.00	129.65
236.00	237.00	74.75	261.00	262.00	87.85	286.00	287.00	101.50	311.00	312.00	115.65	336.00	337.00	130.20
237.00	238.00	75.25	262.00	263.00	88.40	287.00	288.00	102.05	312.00	313.00	116.20	337.00	338.00	130.80
238.00	239.00	75.80	263.00	264.00	88.90	288.00	289.00	102.60	313.00	314.00	116.80	338.00	339.00	131.40
239.00	240.00	76.30	264.00	265.00	89.45	289.00	290.00	103.15	314.00	315.00	117.35	339.00	340.00	132.00
240.00	241.00	76.80	265.00	266.00	90.00	290.00	291.00	103.70	315.00	316.00	117.95	340.00	341.00	132.60
241.00	242.00	77.35	266.00	267.00	90.55	291.00	292.00	104.30	316.00	317.00	118.50	341.00	342.00	133.20
242.00	243.00	77.85	267.00	268.00	91.05	292.00	293.00	104.85	317.00	318.00	119.10	342.00	343.00	133.75
243.00	244.00	78.35	268.00	269.00	91.60	293.00	294.00	105.40	318.00	319.00	119.70	343.00	344.00	134.35
244.00	245.00	78.90	269.00	270.00	92.15	294.00	295.00	105.95	319.00	320.00	120.25	344.00	345.00	134.95
245.00	246.00	79.40	270.00	271.00	92.70	295.00	296.00	106.55	320.00	321.00	120.85	345.00	346.00	135.55
246.00	247.00	79.90	271.00	272.00	93.25	296.00	297.00	107.10	321.00	322.00	121.40	346.00	347.00	136.15
247.00	248.00	80.45	272.00	273.00	93.80	297.00	298.00	107.65	322.00	323.00	122.00	347.00	348.00	136.75
248.00	249.00	80.95	273.00	274.00	94.35	298.00	299.00	108.20	323.00	324.00	122.60	348.00	349.00	137.35
249.00	250.00	81.50	274.00	275.00	94.85	299.00	300.00	108.80	324.00	325.00	123.15	349.00	350.00	137.95

Third Schedule—continued

Table B—continued

     

Column 1		Column 2	Column 1		Column 2	Column 1		Column 2	Column 1		Column 2	Column 1		Column 2
Salary or wages in respect of week or part of week—		Amount of deduction	Salary or wages in respect of week or part of week—		Amount of deduction	Salary or wages in respect of week or part of week—		Amount of deduction	Salary or wages in respect of week or part of week—		Amount of deduction	Salary or wages in respect of week or part of week—		Amount of deduction
Exceeding—	But not exceeding—		Exceeding—	But not exceeding—.		Exceeding—	But not exceeding—		Exceeding—	But not exceeding—		Exceeding—	But not exceeding—
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
350.00	351.00	138.55	380.00	381.00	156.70	410.00	411.00	174.70	440.00	441.00	192.50	470.00	471.00	210.35
351.00	352.00	139.15	381.00	382.00	157.30	411.00	412.00	175.25	441.00	442.00	193.10	471.00	472.00	210.95
352.00	353.00	139.75	382.00	383.00	157.95	412.00	413.00	175.85	442.00	443.00	193.70	472.00	473.00	211.50
353.00	354.00	140.35	383.00	384.00	158.55	413.00	414.00	176.45	443.00	444.00	194.30	473.00	474.00	212.10
354.00	355.00	140.95	384.00	385.00	159.15	414.00	415.00	177.05	444.00	445.00	194.90	474.00	475.00	212.70
355.00	356.00	141.55	385.00	386.00	159.80	415.00	416.00	177.65	445.00	446.00	195.50	475.00	476.00	213.30
356.00	357.00	142.15	386.00	387.00	160.40	416.00	417.00	178.25	446.00	447.00	196.05	476.00	477.00	213.90
357.00	358.00	142.75	387.00	388.00	161.00	417.00	418.00	178.85	447.00	448.00	196.65	477.00	478.00	214.50
358.00	359.00	143.35	388.00	389.00	161.60	418.00	419.00	179.45	448.00	449.00	197.25	478.00	479.00	215.10
359.00	360.00	143.95	389.00	390.00	162.20	419.00	420.00	180.00	449.00	450.00	197.85	479.00	480.00	215.70
360.00	361.00	144.55	390.00	391.00	162.80	420.00	421.00	180.60	450.00	451.00	198.45	480.00	481.00	216.30
361.00	362.00	145.15	391.00	392.00	163.40	421.00	422.00	181.20	451.00	452.00	199.05	481.00	482.00	216.85
362.00	363.00	145.75	392.00	393.00	163.95	422.00	423.00	181.80	452.00	453.00	199.65	482.00	483.00	217.45
363.00	364.00	146.35	393.00	394.00	164.55	423.00	424.00	182.40	453.00	454.00	200.25	483.00	484.00	218.05
364.00	365.00	146.95	394.00	395.00	165.15	424.00	425.00	183.00	454.00	455.00	200.85	484.00	485.00	218.65
365.00	366.00	147.55	395.00	396.00	165.75	425.00	426.00	183.60	455.00	456.00	201.40	485.00	486.00	219.25
366.00	367.00	148.20	396.00	397.00	166.35	426.00	427.00	184.20	456.00	457.00	202.00	486.00	487.00	219.85
367.00	368.00	148.80	397.00	398.00	166.95	427.00	428.00	184.80	457.00	458.00	202.60	487.00	488.00	220.45
368.00	369.00	149.40	398.00	399.00	167.55	428.00	429.00	185.35	458.00	459.00	203.20	488.00	489.00	221.05
369.00	370.00	150.00	399.00	400.00	168.15	429.00	430.00	185.95	459.00	460.00	203.80	489.00	490.00	221.60
370.00	371.00	150.60	400.00	401.00	168.75	430.00	431.00	186.55	460.00	461.00	204.40	490.00	491.00	222.20
371.00	372.00	151.20	401.00	402.00	169.30	431.00	432.00	187.15	461.00	462.00	205.00	491.00	492.00	222.80
372.00	373.00	151.80	402.00	403.00	169.90	432.00	433.00	187.75	462.00	463.00	205.60	492.00	493.00	223.40
373.00	374.00	152.45	403.00	404.00	170.50	433.00	434.00	188.35	463.00	464.00	206.15	493.00	494.00	224.00
374.00	375.00	153.05	404.00	405.00	171.10	434.00	435.00	188.95	464.00	465.00	206.75	494.00	495.00	224.60
375.00	376.00	153.65	405.00	406.00	171.70	435.00	436.00	189.55	465.00	466.00	207.35	495.00	496.00	225.20
376.00	377.00	154.25	406.00	407.00	172.30	436.00	437.00	190.15	466.00	467.00	207.95	496.00	497.00	225.80
377.00	378.00	154.85	407.00	408.00	172.90	437.00	438.00	190.70	467.00	468.00	208.55	497.00	498.00	226.40
378.00	379.00	155.50	408.00	409.00	173.50	438.00	439.00	191.30	468.00	469.00	209.15	498.00	499.00	226.95
379.00	380.00	156.10	409.00	410.00	174.10	439.00	440.00	191.90	469.00	470.00	209.75	499.00	500.00	227.55

Transitional provisions.

5.—(1.) Where—

(a) the prescribed rate at which deductions are to be made for the purposes of section 221c of the Income Tax Assessment Act 1936-1972 from any salary or wages paid to an employee after the commencement of these Regulations would, but for this regulation, be ascertained in accordance with regulation 54b of the Income Tax Regulations by reference to a declaration that the employee furnished to his employer before the commencement of these Regulations; and

(b) the deduction value of a dependant shown in that declaration was Three hundred and twelve dollars, Two hundred and eight dollars or One hundred and fifty-six dollars,

the prescribed rate at which deductions are to be made, for the purposes of that section, from the salary or wages of the employee is the rate that would be the prescribed rate by virtue of that regulation if the deduction value of that dependant shown in that declaration had been increased by Fifty-two dollars and the total deduction value of dependants as set out in the declaration had been increased accordingly.

(2.) In the last preceding sub-regulation, references to the deduction value of a dependant and to the total deduction value of dependants have the same respective meanings as in regulation 54C of the Income Tax Regulations.