Income Tax Regulations (Amendment) (Cth)

Statutory Rules 1982

No.267 1

__________________

 

Income Tax Regulations2 (Amendment)

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 13 October 1982.

By His Excellency’s Command, N. M. STEPHEN

Governor-General

(Sgd.) John Howard 

Treasurer

_________

Commencement

1. These Regulations shall come into operation on 1 November 1982.

Preservation of existing declarations

2. Where, before the commencement of these Regulations, an employee has furnished to his employer or to the Commissioner a declaration in accordance with Subdivision A of Division 2 of Part VI of the Income Tax Regulations as in force at any time before the commencement of these Regulations (being a declaration that had not, before the commencement of these Regulations, ceased to have effect for the purposes of that Subdivision) the provisions of that Subdivision as amended by these Regulations (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 as amended by these Regulations.

____________________________________________________________________________

S.R. No. 263/82 Cat. No.

  Recommended retail price 80c  12/12.10.1982

Interpretation

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

(a) by omitting from sub-regulation (I) the definition of “dependant rebate value” and substituting the following definition:

“ ‘dependant rebate value’ means—

(a) in relation to a dependant of an employee, being a dependant of a kind included in—

(i) class 1 or 2 in the table in sub-section 159j (2) of the Act, not being a dependant to whom sub-paragraph (ii) applies—$830;

(ii) class 1 or 2 in that table, who is a dependant of an employee who, but for sub-section 159j (1a) of the Act, would be entitled in his assessment in respect of income of a year of income to a rebate under section 159j of the Act in respect of a dependant included in class 3 or 4 in that table—$ 1,030;

(iii) class 5 in that table—$376; or

(iv) class 6 in that table—$749; and

(b) in relation to a person who, by virtue of sub-regulation 54dae (4), is a dependant of—

(i) an employee, not being an employee to whom sub-paragraph (ii) applies—$830; or

(ii) an employee who, but for sub-section 159j (1a) of the Act, would be entitled in his assessment in respect of income of a year of income to a rebate under section 159j of the Act in respect of a dependant included in class 3 or 4 in that table—$1,030;”; and

(b) by inserting after the definition of “general exemption” in sub-regulation (1) the following definition:

“ ‘prescribed non-resident’ means—

(a) in relation to the year of income that commenced on 1 July 1982, a person who, at all times during that year of income, was a non-resident, not being—

(i) a person to whom, at any time during that year of income, a pension, allowance or benefit was payable under an Act mentioned in any of sub-paragraphs (b) (i) to (vi) (inclusive), being a pension, allowance or benefit in respect of which the person is liable to be assessed and to pay income tax in Australia; or

(ii) a person who derived income (other than exempt income) directly or indirectly from sources in Australia, being income that was related directly to activities undertaken by that person during a visit to Australia, where the visit commenced on or before 17 August 1982 or the Commissioner is satisfied that the arrangements for the visit were completed on or before 17 August 1982; and

 

(b) in relation to the year of income commencing on 1 July 1983 and all subsequent years of income, a person who, at all times during that year of income, is a non-resident, not being a person to whom, at any time during the year of income, a pension, allowance or benefit is payable under—

(i) the Interim Forces Benefits Act 1947;

(ii) the Repatriation Act 1920;

(iii) the Repatriation (Far East Strategic Reserve) Act 1956;

(iv) the Repatriation (Special Overseas Service) Act 1962;

(v) the Social Security Act 1947; or

(vi) the Tuberculosis Act 1948,

being a pension, allowance or benefit in respect of which the person is liable to be assessed and to pay income tax in Australia;”.

Rate of deductions where employee claims general exemption only

4. Regulation 54b of the Income Tax Regulations is amended by inserting “to the effect that he is a prescribed non-resident or” after “declaration” (second occurring).

Rate of deductions where employee does not furnish declaration

5. Regulation 54d of the Income Tax Regulations is amended by inserting “, 54da” after “54c”.

6. After regulation 54d of the Income Tax Regulations the following regulation is inserted:

Rate of deductions where employee is a prescribed non-resident

“54da. Subject to this Subdivision, where an employee has furnished to his employer a declaration under this Subdivision to the effect that he is a prescribed non-resident, 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), (b) or (c) ) 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 $210—the amount specified in Column 2 of Table A or 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;

(b) if the salary or wages is or are $210 or more but less than $375—the amount equal to the sum of $62.70 and the amount ascertained by multiplying 30 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds $209;

(c) if the salary or wages is or are $375 or more but less than $688—the amount equal to the sum of $112.20 and the amount (being a multiple of 5 cents) that is, or is nearest to, the amount ascertained by multiplying 46 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds $374; or

(d) if the salary or wages is or are $688 or more—the amount equal to the sum of $256.15 and the amount ascertained by multiplying 60 cents by the number equal to the number of whole dollars by which the amount of the salary or wages exceeds $687.”.

Small amounts of salary or wages paid by certain employers

7. Regulation 54dab of the Income Tax Regulations is amended by inserting “, not being a prescribed non-resident,” after “employee”.

Furnishing of declaration

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

(a) by omitting from paragraph (1) (c) “or” (last occurring);

(b) by omitting from paragraph (1) (d) “Act,” and substituting “Act; or”;

(c) by inserting after paragraph (1) (d) the following paragraph:

“(e) regulation 54da,”; and

(d) by adding at the end thereof the following sub-regulations:

“(3) An employee who is a prescribed non-resident shall not furnish a declaration under this Subdivision in respect of the general exemption.

“(4) An employee, not being a prescribed non-resident, shall not furnish a declaration under this Subdivision in respect of—

(a) a concessional rebate in respect of a dependant; or

(b) a zone rebate in respect of a zone dependant, unless the employee is a resident.”.

Form of declaration

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

(a) by omitting from paragraph (3) (a) “and”; and

(b) by adding at the end of sub-regulation (3) the following word and paragraph:

“; and (c) in that part of the form headed ‘Residential Status’— whether or not he is a prescribed non-resident.”.

Meaning of dependant

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

(a) by omitting paragraph (1) (c) and substituting the following paragraph:

“(c) the estimated separate net income of that person in respect of the relevant period is less than—

(i) in the case of a person who, if that person is a dependant of the employee by virtue of this regulation, would have a dependant rebate value of $1,030—$4,402;

(ii) in the case of a person who, if that person is a dependant of the employee by virtue of this regulation, would have a dependant rebate value of $830—$3,602;

(iii) in the case of a person who, if that person is a dependant of the employee by virtue of this regulation, would have a dependant rebate value of $749—$3,278; or

(iv) in the case of a person who, if that person is a dependant of the employee by virtue of this regulation, would have a dependant rebate value of $376—$1,786.”; and

(b) by omitting sub-regulation (3) and substituting the following sub-regulation:

“(3) The number of weeks referred to in sub-regulation (2) is a number equal to the number ascertained by deducting from the number of whole weeks in the relevant period the number ascertained by dividing the number of whole dollars in the amount by which the estimated separate net income of the person in respect of the relevant period exceeds $282 by—

(a) in the case of a person who, but for sub-regulation (2), would be a dependant of the employee having a dependant rebate value of $1,030—80;

(b) in the case of a person who, but for sub-regulation (2), would be a dependant of the employee having a dependant rebate value of $830—64;

(c) in the case of a person who, but for sub-regulation (2), would be a dependant of the employee having a dependant rebate value of $749—58; and

(d) in the case of a person who, but for sub-regulation (2), would be a dependant of the employee having a dependant rebate value of $376—29,

and disregarding any fraction.”.

Commissioner’s certificate

11. Regulation 54daj of the Income Tax Regulations is amended by inserting in paragraph (a) “regulation 54da or” after “desires that”.

Effect of certificate

12. Regulation 54dak of the Income Tax Regulations is amended by inserting in sub-regulation (1) “, 54da” after “54c”.

Change in circumstances affecting entitlement of claimant

13. Regulation 54dam of the Income Tax Regulations is amended by adding at the end thereof the following sub-regulation:

“(2) Where, after an employee has furnished a declaration under this Subdivision to his employer or to the Commissioner, the employee ceases to be entitled to the general exemption by virtue of the fact that he is, or has become, a prescribed non-resident, the employee shall—

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

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

(ii) furnish to his employer a further declaration under this Subdivision to the effect that he is a prescribed non-resident, within 14 days after the date on which the employee ceased to be so entitled; or

(b) 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 employee ceased to be so entitled; or

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

Third Schedule

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

 

THIRD SCHEDULE

Regulations 54b, 54c, 54d and 54da

TABLE A RATES OF DEDUCTIONS WHERE PARAGRAPH 54d (a) APPLIES AND

WHERE EMPLOYEES SALARY OR WAGES IN RESPECT OF A WEEK OR PART OF A WEEK IS OR ARE LESS THAN $73

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	0.30	16	4.80	31	9.30	46	13.80	61	18.30
2	0.60	17	5.10	32	9.60	47	14.10	62	18.60
3	0.90	18	5.40	33	9.90	48	14.40	63	18.90
4	1.20	19	5.70	34	10.20	49	14.70	64	19.20
5	1.50	20	6.00	35	10.50	50	15.00	65	19.50
6	1.80	21	6.30	36	10.80	51	15.30	66	19.80
7	2.10	22	6.60	37	11.10	52	15.60	67	20.10
8	2.40	23	6.90	38	11.40	53	15.90	68	20.40
9	2.70	24	7.20	39	11.70	54	16.20	69	20.70
10	3.00	25	7.50	40	12.00	55	16.50	70	21.00
11	3.30	26	7.80	41	12.30	56	16.80	71	21.30
12	3.60	27	8.10	42	12.60	57	17.10	72	21.60
13	3.90	28	8.40	43	12.90	58	17.40
14	4.20	29	8.70	44	13.20	59	17.70
15	4.50	30	9.00	45	13.50	60	18.00

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 $73 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	$780	$830			$1030	Nil			$780	$830	$1030	Nil	$780		$830	$1030
		(i)	(ii)	(iii)			(iv)	(i)			(ii)	(iii)	(iv)	(i)	(ii)		(iii)	(iv)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$	$		$	$
116	34.80	9.75	..	..	..	171	51.30	26.55	11.75		10.80	7.00
117	35.10	10.05	..	..	..	172	51.60	26.85	12.05		11.10	7.30
118	35.40	10.35	..	..	..	173	51.90	27.15	12.35		11.40	7.60
119	35.70	10.65	..	..	..	174	52.20	27.45	12.65		11.70	7.90
120	36.00	10.95	..	..	..	175	52.50	27.75	12.95		12.00	8.20
121	36.30	11.30	..	..	..	176	52.80	28.05	13.25		12.30	8.50
122	36.60	11.60	..	..	..	177	53.10	28.35	13.55		12.60	8.80
123	36.90	11.90	..	..	..	178	53.40	28.65	13.85		12.90	9.10
124	37.20	12.20	..	..	..	179	53.70	28.95	14.15		13.20	9.40
125	37.50	12.50	..	..	..	180	54.00	29.25	14.45		13.50	9.70
126	37.80	12.80	..	..	..	181	54.30	29.60	14.80		13.85	10.05
127	38.10	13.10	..	..	..	182	54.60	29.90	15.10		14.15	10.35
73	21.90	..	..	..	..	128	38.40	13.40	..	..	..	183	54.90	30.20	15.40		14.45	10.65
74	22.20	..	..	..	..	129	38.70	13.70	..	..	..	184	55.20	30.50	15.70		14.75	10.95
75	22.50	..	..	..	..	130	39.00	14.00	..	..	..	185	55.50	30.80	16.00		15.05	11.25
76	22.80	..	..	..	..	131	39.30	14.35	..	..	..	186	55.80	31.10	16.30		15.35	11.55
77	23.10	..	..	..	..	132	39.60	14.65	..	..	..	187	56.10	31.40	16.60		15.65	11.85
78	23.40	..	..	..	..	133	39.90	14.95	0.15	..	..	188	56.40	31.70	16.90		15.95	12.15
79	23.70	..	..	..	..	134	40.20	15.25	0.45	..	..	189	56.70	32.00	17.20		16.25	12.45
80	24.00	..	..	..	..	135	40.50	15.55	0.75	..	..	190	57.00	32.30	17.50		16.55	12.75

81	24.30	..	..	..	..	136	40.80	15.85	1.05	0.10	..	191	57.30	32.65	17.85	16.90	13.10
82	24.60	..	..	..	..	137	41.10	16.15	1.35	0.40	..	192	57.60	32.95	18.15	17.20	13.40
83	24.90	..	..	..	..	138	41.40	16.45	1.65	0.70	..	193	57.90	33.25	18.45	17.50	13.70
84	25.20	..	..	..	..	139	41.70	16.75	1.95	1.00	..	194	58.20	33.55	18.75	17.80	14.00
85	25.50	0.30	..	..	..	140	42.00	17.05	2.25	1.30	..	195	58.50	33.85	19.05	18.10	14.30
86	25.80	0.60	..	..	..	141	42.30	17.40	2.60	1.65	..	196	58.80	34.15	19.35	18.40	14.60
87	26.10	0.90	..	..	..	142	42.60	17.70	2.90	1.95	..	197	59.10	34.45	19.65	18.70	14.90
88	26.40	1.20	..	..	..	143	42.90	18.00	3.20	2.25	..	198	59.40	34.75	19.95	19.00	15.20
89	26.70	1.50	..	..	..	144	43.20	18.30	3.50	2.55	..	199	59.70	35.05	20.25	19.30	15.50
90	27.00	1.80	..	..	..	145	43.50	18.60	3.80	2.85	..	200	60.00	35.35	20.55	19.60	15.80
91	27.30	2.15	..	..	..	146	43.80	18.90	4.10	3.15	..	201	60.30	35.70	20.90	19.95	16.15
92	27.60	2.45	..	..	..	147	44.10	19.20	4.40	3.45	..	202	60.60	36.00	21.20	20.25	16.45
93	27.90	2.75	..	..	..	148	44.40	19.50	4.70	3.75	..	203	60.90	36.30	21.50	20.55	16.75
94	28.20	3.05	..	..	..	149	44.70	19.80	5.00	4.05	0.25	204	61.20	36.60	21.80	20.85	17.05
95	28.50	3.35	..	..	..	150	45.00	20.10	5.30	4.35	0.55	205	61.50	36.90	22.10	21.15	17.35
96	28.80	3.65	..	..	..	151	45.30	20.45	5.65	4.70	0.90	206	61.80	37.20	22.40	21.45	17.65
97	29.10	3.95	..	..	..	152	45.60	20.75	5.95	5.00	1.20	207	62.10	37.50	22.70	21.75	17.95
98	29.40	4.25	..	..	..	153	45.90	21.05	6.25	5.30	1.50	208	62.40	37.80	23.00	22.05	18.25
99	29.70	4.55	..	..	..	154	46.20	21.35	6.55	5.60	1.80	209	62.70	38.10	23.30	22.35	18.55
100	30.00	4.85	..	..	..	155	46.50	21.65	6.85	5.90	2.10	210	63.10	38.40	23.60	22.65	18.85
101	30.30	5.20	..	..	..	156	46.80	21.95	7.15	6.20	2.40	211	63.55	38.75	23.95	23.00	19.20
102	30.60	5.50	..	..	..	157	47.10	22.25	7.45	6.50	2.70	212	64.05	39.05	24.25	23.30	19.50
103	30.90	5.80	..	..	..	158	47.40	22.55	7.75	6.80	3.00	213	64.50	39.35	24.55	23.60	19.80
104	31.20	6.10	..	..	..	159	47.70	22.85	8.05	7.10	3.30	214	64.95	39.65	24.85	23.90	20.10
105	31.50	6.40	..	..	..	160	48.00	23.15	8.35	7.40	3.60	215	65.40	39.95	25.15	24.20	20.40
106	31.80	6.70	..	..	..	161	48.30	23.50	8.70	7.75	3.95	216	65.85	40.25	25.45	24.50	20.70
107	32.10	7.00	..	..	..	162	48.60	23.80	9.00	8.05	4.25	217	66.35	40.55	25.75	24.80	21.00
108	32.40	7.30	..	..	..	163	48.90	24.10	9.30	8.35	4.55	218	66.80	40.85	26.05	25.10	21.30
109	32.70	7.60	..	..	..	164	49.20	24.40	9.60	8.65	4.85	219	67.25	41.15	26.35	25.40	21.60
110	33.00	7.90	..	..	..	165	49.50	24.70	9.90	8.95	5.15	220	67.70	41.45	26.65	25.70	21.90
111	33.30	8.25	..	..	..	166	49.80	25.00	10.20	9.25	5.45	221	68.15	41.80	27.00	26.05	22.25
112	33.60	8.55	..	..	..	167	50.10	25.30	10.50	9.55	5.75	222	68.65	42.10	27.30	26.35	22.55
113	33.90	8.85	..	..	..	168	50.40	25.60	10.80	9.85	6.05	223	69.10	42.40	27.60	26.65	22.85
114	34.20	9.15	..	..	..	169	50.70	25.90	11.10	10.15	6.35	224	69.55	42.70	27.90	26.95	23.15
115	34.50	9.45	..	..	..	170	51.00	26.20	11.40	10.45	6.65	225	70.00	43.00	28.20	27.25	23.45

THIRD SCHEDULE—continued

TABLE B—continued

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 of part of week	Amount of deduction where paragraph 54d (a) applies	Amount of deduction where total rebate value is
		Nil	$780			$830	$1030			Nil	$780	$830	$1030	Nil	$780	$830	$1030
		(i)	(ii)			(iii)	(iv)			(i)	(ii)	(iii)	(iv)	(i)	(ii)	(iii)	(iv)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
226	70.45	43.30	28.50	27.55	23.75	286	98.05	61.60	46.80	45.85	42.05	346	125.65	79.90	65.10	64.15	60.35
227	70.95	43.60	28.80	27.85	24.05	287	98.55	61.90	47.10	46.15	42.35	347	126.15	80.20	65.40	64.45	60.65
228	71.40	43.90	29.10	28.15	24.35	288	99.00	62.20	47.40	46.45	42.65	348	126.60	80.50	65.70	64.75	60.95
229	71.85	44.20	29.40	28.45	24.65	289	99.45	62.50	47.70	46.75	42.95	349	127.05	80.80	66.00	65.05	61.25
230	72.30	44.50	29.70	28.75	24.95	290	99.90	62.80	48.00	47.05	43.25	350	127.50	81.10	66.30	65.35	61.55
231	72.75	44.85	30.05	29.10	25.30	291	100.35	63.15	48.35	47.40	43.60	351	127.95	81.45	66.65	65.70	61.90
232	73.25	45.15	30.35	29.40	25.60	292	100.85	63.45	48.65	47.70	43.90	352	128.45	81.75	66.95	66.00	62.20
233	73.70	45.45	30.65	29.70	25.90	293	101.30	63.75	48.95	48.00	44.20	353	128.90	82.05	67.25	66.30	62.50
234	74.15	45.75	30.95	30.00	26.20	294	101.75	64.05	49.25	48.30	44.50	354	129.35	82.35	67.55	66.60	62.80
235	74.60	46.05	31.25	30.30	26.50	295	102.20	64.35	49.55	48.60	44.80	355	129.80	82.65	67.85	66.90	63.10
236	75.05	46.35	31.55	30.60	26.80	296	102.65	64.65	49.85	48.90	45.10	356	130.25	82.95	68.15	67.20	63.40
237	75.55	46.65	31.85	30.90	27.10	297	103.15	64.95	50.15	49.20	45.40	357	130.75	83.25	68.45	67.50	63.70
238	76.00	46.95	32.15	31.20	27.40	298	103.60	65.25	50.45	49.50	45.70	358	131.20	83.55	68.75	67.80	64.00
239	76.45	47.25	32.45	31.50	27.70	299	104.05	65.55	50.75	49.80	46.00	359	131.65	83.85	69.05	68.10	64.30
240	76.90	47.55	32.75	31.80	28.00	300	104.50	65.85	51.05	50.10	46.30	360	132.10	84.15	69.35	68.40	64.60
241	77.35	47.90	33.10	32.15	28.35	301	104.95	66.20	51.40	50.45	46.65	361	132.55	84.50	69.70	68.75	64.95
242	77.85	48.20	33.40	32.45	28.65	302	105.45	66.50	51.70	50.75	46.95	362	133.05	84.80	70.00	69.05	65.25
243	78.30	48.50	33.70	32.75	28.95	303	105.90	66.80	52.00	51.05	47.25	363

133.50	85.10	70.30	69.35	65.55
244	78.75	48.80	34.00	33.05	29.25	304	106.35	67.10	52.30	51.35	47.55	364	133.95	85.40	70.60	69.65	65.85
245	79.20	49.10	34.30	33.35	29.55	305	106.80	67.40	52.60	51.65	47.85	365	134.40	85.70	70.90	69.95	66.15
246	79.65	49.40	34.60	33.65	29.85	306	107.25	67.70	52.90	51.95	48.15	366	134.85	86.00	71.20	70.25	66.45
247	80.15	49.70	34.90	33.95	30.15	307	107.75	68.00	53.20	52.25	48.45	367	135.35	86.30	71.50	70.55	66.75
248	80.60	50.00	35.20	34.25	30.45	308	108.20	68.30	53.50	52.55	48.75	368	135.80	86.65	71.85	70.90	67.10
249	81.05	50.30	35.50	34.55	30.75	309	108.65	68.60	53.80	52.85	49.05	369	136.25	87.10	72.30	71.35	67.55
250	81.50	50.60	35.80	34.85	31.05	310	109.10	68.90	54.10	53.15	49.35	370	136.70	87.55	72.75	71.80	68.00

251	81.95	50.95	36.15	35.20	31.40	311	109.55	69.25	54.45	53.50	49.70	371	137.15	88.00	73.20	72.25	68.45
252	82.45	51.25	36.45	35.50	31.70	312	110.05	69.55	54.75	53.80	50.00	372	137.65	88.50	73.70	72.75	68.95
253	82.90	51.55	36.75	35.80	32.00	313	110.50	69.85	55.05	54.10	50.30	373	138.10	88.95	74.15	73.20	69.40
254	83.35	51.85	37.05	36.10	32.30	314	110.95	70.15	55.35	54.40	50.60	374	138.55	89.40	74.60	73.65	69.85
255	83.80	52.15	37.35	36.40	32.60	315	111.40	70.45	55.65	54.70	50.90	375	139.00	89.85	75.05	74.10	70.30
256	84.25	52.45	37.65	36.70	32.90	316	111.85	70.75	55.95	55.00	51.20	376	139.45	90.30	75.50	74.55	70.75
257	84.75	52.75	37.95	37.00	33.20	317	112.35	71.05	56.25	55.30	51.50	377	139.95	90.80	76.00	75.05	71.25
258	85.20	53.05	38.25	37.30	33.50	318	112.80	71.35	56.55	55.60	51.80	378	140.40	91.25	76.45	75.50	71.70
259	85.65	53.35	38.55	37.60	33.80	319	113.25	71.65	56.85	55.90	52.10	379	140.85	91.70	76.90	75.95	72.15
260	86.10	53.65	38.85	37.90	34.10	320	113.70	71.95	57.15	56.20	52.40	380	141.30	92.15	77.35	76.40	72.60
261	86.55	54.00	39.20	38.25	34.45	321	114.15	72.30	57.50	56.55	52.75	381	141.75	92.60	77.80	76.85	73.05
262	87.05	54.30	39.50	38.55	34.75	322	114.65	72.60	57.80	56.85	53.05	382	142.25	93.10	78.30	77.35	73.55
263	87.50	54.60	39.80	38.85	35.05	323	115.10	72.90	58.10	57.15	53.35	383	142.70	93.55	78.75	77.80	74.00
264	87.95	54.90	40.10	39.15	35.35	324	115.55	73.20	58.40	57.45	53.65	384	143.15	94.00	79.20	78.25	74.45
265	88.40	55.20	40.40	39.45	35.65	325	116.00	73.50	58.70	57.75	53.95	385	143.60	94.45	79.65	78.70	74.90
266	88.85	55.50	40.70	39.75	35.95	326	116.45	73.80	59.00	58.05	54.25	386	144.05	94.90	80.10	79.15	75.35
267	89.35	55.80	41.00	40.05	36.25	327	116.95	74.10	59.30	58.35	54.55	387	144.55	95.40	80.60	79.65	75.85
268	89.80	56.10	41.30	40.35	36.55	328	117.40	74.40	59.60	58.65	54.85	388	145.00	95.85	81.05	80.10	76.30
269	90.25	56.40	41.60	40.65	36.85	329	117.85	74.70	59.90	58.95	55.15	389	145.45	96.30	81.50	80.55	76.75
270	90.70	56.70	41.90	40.95	37.15	330	118.30	75.00	60.20	59.25	55.45	390	145.90	96.75	81.95	81.00	77.20
271	91.15	57.05	42.25	41.30	37.50	331	118.75	75.35	60.55	59.60	55.80	391	146.35	97.20	82.40	81.45	77.65
272	91.65	57.35	42.55	41.60	37.80	332	119.25	75.65	60.85	59.90	56.10	392	146.85	97.70	82.90	81.95	78.15
273	92.10	57.65	42.85	41.90	38.10	333	119.70	75.95	61.15	60.20	56.40	393	147.30	98.15	83.35	82.40	78.60
274	92.55	57.95	43.15	42.20	38.40	334	120.15	76.25	61.45	60.50	56.70	394	147.75	98.60	83.80	82.85	79.05
275	93.00	58.25	43.45	42.50	38.70	335	120.60	76.55	61.75	60.80	57.00	395	148.20	99.05	84.25	83.30	79.50
276	93.45	58.55	43.75	42.80	39.00	336	121.05	76.85	62.05	61.10	57.30	396	148.65	99.50	84.70	83.75	79.95
277	93.95	58.85	44.05	43.10	39.30	337	121.55	77.15	62.35	61.40	57.60	397	149.15	100.00	85.20	84.25	80.45
278	94.40	59.15	44.35	43.40	39.60	338	122.00	77.45	62.65	61.70	57.90	398	149.60	100.45	85.65	84.70	80.90
279	94.85	59.45	44.65	43.70	39.90	339	122.45	77.75	62.95	62.00	58.20	399	150.05	100.90	86.10	85.15	81.35
280	95.30	59.75	44.95	44.00	40.20	340	122.90	78.05	63.25	62.30	58.50	400	150.50	101.35	86.55	85.60	81.80
281	95.75	60.10	45.30	44.35	40.55	341	123.35	78.40	63.60	62.65	58.85	401	150.95	101.80	87.00	86.05	82.25
282	96.25	60.40	45.60	44.65	40.85	342	123.85	78.70	63.90	62.95	59.15	402	151.45	102.30	87.50	86.55	82.75
283	96.70	60.70	45.90	44.95	41.15	343	124.30	79.00	64.20	63.25	59.45	403	151.90	102.75	87.95	87.00	83.20
284	97.15	61.00	46.20	45.25	41.45	344	124.75	79.30	64.50	63.55	59.75	404	152.35	103.20	88.40	87.45	83.65
285	97.60	61.30	46.50	45.55	41.75	345	125.20	79.60	64.80	63.85	60.05	405	152.80	103.65	88.85	87.90	84.10

THIRD SCHEDULE—continued

TABLE B—continued

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	$780			$830	$1030			Nil	$780	$830	$1030	Nil	$780	$830	$1030
		(i)	(ii)			(iii)	(iv)			(i)	(ii)	(iii)	(iv)	(i)	(ii)	(iii)	(iv)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
406	153.25	104.10	89.30	88.35	84.55	466	180.85	131.70	116.90	115.95	112.15	526	208.95	159.30	144.50	143.55	139.75
407	153.75	104.60	89.80	88.85	85.05	467	181.35	132.20	117.40	116.45	112.65	527	209.55	159.80	145.00	144.05	140.25
408	154.20	105.05	90.25	89.30	85.50	468	181.80	132.65	117.85	116.90	113.10	528	210.15	160.25	145.45	144.50	140.70
409	154.65	105.50	90.70	89.75	85.95	469	182.25	133.10	118.30	117.35	113.55	529	210.75	160.70	145.90	144.95	141.15
410	155.10	105.95	91.15	90.20	86.40	470	182.70	133.55	118.75	117.80	114.00	530	211.35	161.15	146.35	145.40	141.60
411	155.55	106.40	91.60	90.65	86.85	471	183.15	134.00	119.20	118.25	114.45	531	211.95	161.60	146.80	145.85	142.05
412	156.05	106.90	92.10	91.15	87.35	472	183.65	134.50	119.70	118.75	114.95	532	212.55	162.10	147.30	146.35	142.55
413	156.50	107.35	92.55	91.60	87.80	473	184.10	134.95	120.15	119.20	115.40	533	213.15	162.55	147.75	146.80	143.00
414	156.95	107.80	93.00	92.05	88.25	474	184.55	135.40	120.60	119.65	115.85	534	213.75	163.00	148.20	147.25	143.45
415	157.40	108.25	93.45	92.50	88.70	475	185.00	135.85	121.05	120.10	116.30	535	214.35	163.45	148.65	147.70	143.90
416	157.85	108.70	93.90	92.95	89.15	476	185.45	136.30	121.50	120.55	116.75	536	214.95	163.90	149.10	148.15	144.35
417	158.35	109.20	94.40	93.45	89.65	477	185.95	136.80	122.00	121.05	117.25	537	215.55	164.40	149.60	148.65	144.85
418	158.80	109.65	94.85	93.90	90.10	478	186.40	137.25	122.45	121.50	117.70	538	216.15	164.85	150.05	149.10	145.30
419	159.25	110.10	95.30	94.35	90.55	479	186.85	137.70	122.90	121.95	118.15	539	216.75	165.30	150.50	149.55	145.75
420	159.70	110.55	95.75	94.80	91.00	480	187.30	138.15	123.35	122.40	118.60	540	217.35	165.75	150.95	150.00	146.20
421	160.15	111.00	96.20	95.25	91.45	481	187.75	138.60	123.80	122.85	119.05	541	217.95	166.20	151.40	150.45	146.65
422	160.65	111.50	96.70	95.75	91.95	482	188.25	139.10	124.30	123.35	119.55	542	218.55	166.70	151.90	150.95	147.15
423	161.10	111.95	97.15	96.20	92.40	483	188.70	139.55	124.75	123.80	120.00	543	219.15	167.15	152.35	151.40	147.60
424	161.55	112.40	97.60	96.65	92.85	484	189.15	140.00	125.20	124.25	120.45	544	219.75	167.60	152.80	151.85	148.05
425	162.00	112.85	98.05	97.10	93.30	485	189.60	140.45	125.65	124.70	120.90	545	220.35	168.05	153.25	152.30	148.50
426	162.45	113.30	98.50	97.55	93.75	486	190.05	140.90	126.10	125.15	121.35	546	220.95	168.50	153.70	152.75	148.95
427	162.95	113.80	99.00	98.05	94.25	487	190.55	141.40	126.60	125.65	121.85	547	221.55	169.00	154.20	153.25	149.45
428	163.40	114.25	99.45	98.50	94.70	488	191.00	141.85	127.05	126.10	122.30	548	222.15	169.45	154.65	153.70	149.90
429	163.85	114.70	99.90	98.95	95.15	489	191.45	142.30	127.50	126.55	122.75	549	222.75	169.90	155.10	154.15	150.35
430	164.30	115.15	100.35	99.40	95.60	490	191.90	142.75	127.95	127.00	123.20	550	223.35	170.35	155.55	154.60	150.80

431	164.75	115.60	100.80	99.85	96.05	491	192.35	143.20	128.40	127.45	123.65	551	223.95	170.80	156.00	155.05	151.25
432	165.25	116.10	101.30	100.35	96.55	492	192.85	143.70	128.90	127.95	124.15	552	224.55	171.30	156.50	155.55	151.75
433	165.70	116.55	101.75	100.80	97.00	493	193.30	144.15	129.35	128.40	124.60	553	225.15	171.75	156.95	156.00	152.20
434	166.15	117.00	102.20	101.25	97.45	494	193.75	144.60	129.80	128.85	125.05	554	225.75	172.20	157.40	156.45	152.65
435	166.60	117.45	102.65	101.70	97.90	495	194.20	145.05	130.25	129.30	125.50	555	226.35	172.65	157.85	156.90	153.10
436	167.05	117.90	103.10	102.15	98.35	496	194.65	145.50	130.70	129.75	125.95	556	226.95	173.10	158.30	157.35	153.55
437	167.55	118.40	103.60	102.65	98.85	497	195.15	146.00	131.20	130.25	126.45	557	227.55	173.60	158.80	157.85	154.05
438	168.00	118.85	104.05	103.10	99.30	498	195.60	146.45	131.65	130.70	126.90	558	228.15	174.05	159.25	158.30	154.50
439	168.45	119.30	104.50	103.55	99.75	499	196.05	146.90	132.10	131.15	127.35	559	228.75	174.50	159.70	158.75	154.95
440	168.90	119.75	104.95	104.00	100.20	500	196.50	147.35	132.55	131.60	127.80	560	229.35	174.95	160.15	159.20	155.40
441	169.35	120.20	105.40	104.45	100.65	501	196.95	147.80	133.00	132.05	128.25	561	229.95	175.40	160.60	159.65	155.85
442	169.85	120.70	105.90	104.95	101.15	502	197.45	148.30	133.50	132.55	128.75	562	230.55	175.90	161.10	160.15	156.35
443	170.30	121.15	106.35	105.40	101.60	503	197.90	148.75	133.95	133.00	129.20	563	231.15	176.35	161.55	160.60	156.80
444	170.75	121.60	106.80	105.85	102.05	504	198.35	149.20	134.40	133.45	129.65	564	231.75	176.80	162.00	161.05	157.25
445	171.20	122.05	107.25	106.30	102.50	505	198.80	149.65	134.85	133.90	130.10	565	232.35	177.25	162.45	161.50	157.70
446	171.65	122.50	107.70	106.75	102.95	506	199.25	150.10	135.30	134.35	130.55	566	232.95	177.70	162.90	161.95	158.15
447	172.15	123.00	108.20	107.25	103.45	507	199.75	150.60	135.80	134.85	131.05	567	233.55	178.20	163.40	162.45	158.65
448	172.60	123.45	108.65	107.70	103.90	508	200.20	151.05	136.25	135.30	131.50	568	234.15	178.65	163.85	162.90	159.10
449	173.05	123.90	109.10	108.15	104.35	509	200.65	151.50	136.70	135.75	131.95	569	234.75	179.10	164.30	163.35	159.55
450	173.50	124.35	109.55	108.60	104.80	510	201.10	151.95	137.15	136.20	132.40	570	235.35	179.55	164.75	163.80	160.00
451	173.95	124.80	110.00	109.05	105.25	511	201.55	152.40	137.60	136.65	132.85	571	235.95	180.00	165.20	164.25	160.45
452	174.45	125.30	110.50	109.55	105.75	512	202.05	152.90	138.10	137.15	133.35	572	236.55	180.50	165.70	164.75	160.95
453	174.90	125.75	110.95	110.00	106.20	513	202.50	153.35	138.55	137.60	133.80	573	237.15	180.95	166.15	165.20	161.40
454	175.35	126.20	111.40	110.45	106.65	514	202.95	153.80	139.00	138.05	134.25	574	237.75	181.40	166.60	165.65	161.85
455	175.80	126.65	111.85	110.90	107.10	515	203.40	154.25	139.45	138.50	134.70	575	238.35	181.85	167.05	166.10	162.30
456	176.25	127.10	112.30	111.35	107.55	516	203.85	154.70	139.90	138.95	135.15	576	238.95	182.30	167.50	166.55	162.75
457	176.75	127.60	112.80	111.85	108.05	517	204.35	155.20	140.40	139.45	135.65	577	239.55	182.80	168.00	167.05	163.25
458	177.20	128.05	113.25	112.30	108.50	518	204.80	155.65	140.85	139.90	136.10	578	240.15	183.25	168.45	167.50	163.70
459	177.65	128.50	113.70	112.75	108.95	519	205.25	156.10	141.30	140.35	136.55	579	240.75	183.70	168.90	167.95	164.60
460	178.10	128.95	114.15	113.20	109.40	520	205.70	156.55	141.75	140.80	137.00	580	241.35	184.15	169.35	168.40	164.15
461	178.55	129.40	114.60	113.65	109.85	521	206.15	157.00	142.20	141.25	137.45	581	241.95	184.60	169.80	168.85	165.05
462	179.05	129.90	115.10	114.15	110.35	522	206.65	157.50	142.70	141.75	137.95	582	242.55	185.10	170.30	169.35	165.55
463	179.50	130.35	115.55	114.60	110.80	523	207.15	157.95	143.15	142.20	138.40	583	243.15	185.55	170.75	169.80	166.00
464	179.95	130.80	116.00	115.05	111.25	524	207.75	158.40	143.60	142.65	138.85	584	243.75	186.00	171.20	170.25	166.45
465	180.40	131.25	116.45	115.50	111.70	525	208.35	158.85	144.05	143.10	139.30	585	244.35	186.45	171.65	170.70	166.90

THIRD SCHEDULE—continued

TABLE B—continued

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 34d (a) applies	Amount of deduction where total rebate value is
		Nil	$780			$830	$1030			Nil	$780	$830	$1030	Nil	$780	$830	$1030
		(i)	(ii)			(iii)	(iv)			(i)	(ii)	(iii)	(iv)	(i)	(ii)	(iii)	(iv)
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
586	244.95	186.90	172.10	171.15	167.35	641	277.95	212.20	197.40	196.45	192.65	696	310.95	239.60	224.80	223.85	220.05
587	245.55	187.40	172.60	171.65	167.85	642	278.55	212.70	197.90	196.95	193.15	697	311.55	240.20	225.40	224.45	220.65
588	246.15	187.85	173.05	172.10	168.30	643	279.15	213.15	198.35	197.40	193.60	698	312.15	240.80	226.00	225.05	221.25
589	246.75	188.30	173.50	172.55	168.75	644	279.75	213.60	198.80	197.85	194.05	699	312.75	241.40	226.60	225.65	221.85
590	247.35	188.75	173.95	173.00	169.20	645	280.35	214.05	199.25	198.30	194.50	700	313.35	242.00	227.20	226.25	222.45
591	247.95	189.20	174.40	173.45	169.65	646	280.95	214.50	199.70	198.75	194.95	701	313.95	242.60	227.80	226.85	223.05
592	248.55	189.70	174.90	173.95	170.15	647	281.55	215.00	200.20	199.25	195.45	702	314.55	243.20	228.40	227.45	223.65
593	249.15	190.15	175.35	174.40	170.60	648	282.15	215.45	200.65	199.70	195.90	703	315.15	243.80	229.00	228.05	224.25
594	249.75	190.60	175.80	174.85	171.05	649	282.75	215.90	201.10	200.15	196.35	704	315.75	244.40	229.60	228.65	224.85
595	250.35	191.05	176.25	175.30	171.50	650	283.35	216.35	201.55	200.60	196.80	705	316.35	245.00	230.20	229.25	225.45
596	250.95	191.50	176.70	175.75	171.95	651	283.95	216.80	202.00	201.05	197.25	706	316.95	245.60	230.80	229.85	226.05
597	251.55	192.00	177.20	176.25	172.45	652	284.55	217.30	202.50	201.55	197.75	707	317.55	246.20	231.40	230.45	226.65
598	252.15	192.45	177.65	176.70	172.90	653	285.15	217.75	202.95	202.00	198.20	708	318.15	246.80	232.00	231.05	227.25
599	252.75	192.90	178.10	177.15	173.35	654	285.75	218.20	203.40	202.45	198.65	709	318.75	247.40	232.60	231.65	227.85
600	253.35	193.35	178.55	177.60	173.80	655	286.35	218.65	203.85	202.90	199.10	710	319.35	248.00	233.20	232.25	228.45
601	253.95	193.80	179.00	178.05	174.25	656	286.95	219.10	204.30	203.35	199.55	711	319.95	248.60	233.80	232.85	229.05
602	254.55	194.30	179.50	178.55	174.75	657	287.55	219.60	204.80	203.85	200.05	712	320.55	249.20	234.40	233.45	229.65
603	255.15	194.75	179.95	179.00	175.20	658	288.15	220.05	205.25	204.30	200.50	713	321.15	249.80	235.00	234.05	230.25
604	255.75	195.20	180.40	179.45	175.65	659	288.75	220.50	205.70	204.75	200.95	714	321.75	250.40	235.60	234.65	230.85
605	256.35	195.65	180.85	179.90	176.10	660	289.35	220.95	206.15	205.20	201.40	715	322.35	251.00	236.20	235.25	231.45
606	256.95	196.10	181.30	180.35	176.55	661	289.95	221.40	206.60	205.65	201.85	716	322.95	251.60	236.80	235.85	232.05
607	257.55	196.60	181.80	180.85	177.05	662	290.55	221.90	207.10	206.15	202.35	717	323.55	252.20	237.40	236.45	232.65
608	258.15	197.05	182.25	181.30	177.50	663	291.15	222.35	207.55	206.60	202.80	718	324.15	252.80	238.00	237.05	233.25
609	258.75	197.50	182.70	181.75	177.95	664	291.75	222.80	208.00	207.05	203.25	719	324.75	253.40	238.60	237.65	233.85
610	259.35	197.95	183.15	182.20	178.40	665	292.35	223.25	208.45	207.50	203.70	720	325.35	254.00	239.20	238.25	234.45

611	259.95	198.40	183.60	182.65	178.85	666	292.95	223.70	208.90	207.95	204.15	721	325.95	254.60	239.80	238.85	235.05
612	260.55	198.90	184.10	183.15	179.35	667	293.55	224.20	209.40	208.45	204.65	722	326.55	255.20	240.40	239.45	235.65
613	261.15	199.35	184.55	183.60	179.80	668	294.15	224.65	209.85	208.90	205.10	723	327.15	255.80	241.00	240.05	236.25
614	261.75	199.80	185.00	184.05	180.25	669	294.75	225.10	210.30	209.35	205.55	724	327.75	256.40	241.60	240.65	236.85
615	262.35	200.25	185.45	184.50	180.70	670	295.35	225.55	210.75	209.80	206.00	725	328.35	257.00	242.20	241.25	237.45
616	262.95	200.70	185.90	184.95	181.15	671	295.95	226.00	211.20	210.25	206.45	726	328.95	257.60	242.80	241.85	238.05
617	263.55	201.20	186.40	185.45	181.65	672	296.55	226.50	211.70	210.75	206.95	727	329.55	258.20	243.40	242.45	238.65
618	264.15	201.65	186.85	185.90	182.10	673	297.15	226.95	212.15	211.20	207.40	728	330.15	258.80	244.00	243.05	239.25
619	264.75	202.10	187.30	186.35	182.55	674	297.75	227.40	212.60	211.65	207.85	729	330.75	259.40	244.60	243.65	239.85
620	265.35	202.55	187.75	186.80	183.00	675	298.35	227.85	213.05	212.10	208.30	730	331.35	260.00	245.20	244.25	240.45
621	265.95	203.00	188.20	187.25	183.45	676	298.95	228.30	213.50	212.55	208.75	731	331.95	260.60	245.80	244.85	241.05
622	266.55	203.50	188.70	187.75	183.95	677	299.55	228.80	214.00	213.05	209.25	732	332.55	261.20	246.40	245.45	241.65
623	267.15	203.95	189.15	188.20	184.40	678	300.15	229.25	214.45	213.50	209.70	733	333.15	261.80	247.00	246.05	242.25
624	267.75	204.40	189.60	188.65	184.85	679	300.75	229.70	214.90	213.95	210.15	734	333.75	262.40	247.60	246.65	242.85
625	268.35	204.85	190.05	189.10	185.30	680	301.35	230.15	215.35	214.40	210.60	735	334.35	263.00	248.20	247.25	243.45
626	268.95	205.30	190.50	189.55	185.75	681	301.95	230.60	215.80	214.85	211.05	736	334.95	263.60	248.80	247.85	244.05
627	269.55	205.80	191.00	190.05	186.25	682	302.55	231.20	216.40	215.45	211.65	737	335.55	264.20	249.40	248.45	244.65
628	270.15	206.25	191.45	190.50	186.70	683	303.15	231.80	217.00	216.05	212.25	738	336.15	264.80	250.00	249.05	245.25
629	270.75	206.70	191.90	190.95	187.15	684	303.75	232.40	217.60	216.65	212.85	739	336.75	265.40	250.60	249.65	245.85
630	271.35	207.15	192.35	191.40	187.60	685	304.35	233.00	218.20	217.25	213.45	740	337.35	266.00	251.20	250.25	246.45
631	271.95	207.60	192.80	191.85	188.05	686	304.95	233.60	218.80	217.85	214.05	741	337.95	266.60	251.80	250.85	247.05
632	272.55	208.10	193.30	192.35	188.55	687	305.55	234.20	219.40	218.45	214.65	742	338.55	267.20	252.40	251.45	247.65
633	273.15	208.55	193.75	192.80	189.00	688	306.15	234.80	220.00	219.05	215.25	743	339.15	267.80	253.00	252.05	248.25
634	273.75	209.00	194.20	193.25	189.45	689	306.75	235.40	220.60	219.65	215.85	744	339.75	268.40	253.60	252.65	248.85
635	274.35	209.45	194.65	193.70	189.90	690	307.35	236.00	221.20	220.25	216.45	745	340.35	269.00	254.20	253.25	249.45
636	274.95	209.90	195.10	194.15	190.35	691	307.95	236.60	221.80	220.85	217.05	746	340.95	269.60	254.80	253.85	250.05
637	275.55	210.40	195.60	194.65	190.85	692	308.55	237.20	222.40	221.45	217.65	747	341.55	270.20	255.40	254.45	250.65
638	276.15	210.85	196.05	195.10	191.30	693	309.15	237.80	223.00	222.05	218.25	748	342.15	270.80	256.00	255.05	251.25
639	276.75	211.30	196.50	195.55	191.75	694	309.75	238.40	223.60	222.65	218.85	749	342.75	271.40	256.60	255.65	251.85
640	277.35	211.75	196.95	196.00	192.20	695	310.35	239.00	224.20	223.25	219.45	750	343.35	272.00	257.20	256.25	252.45

Further amendments

15. The Income Tax Regulations are amended as set out in the Schedule.

___________

 

SCHEDULE

Regulation 15

FURTHER AMENDMENTS OF INCOME TAX REGULATIONS

Provision	Amendment
Sub-regulation 54a (1) (definition of “general exemption”) ...............................................	Omit “$77.99”, substitute “$84.99”.
Paragraph 54b (b)..................................................	Omit “$283.95”, substitute “$272.00”.
Sub-paragraph 54c (c) (i)..................................................	Omit “$283.95”, substitute “$272.00”.
Paragraph 54d (b)..................................................	Omit “$343.40”, substitute “$343.35”.
Regulation 54daaa..................................................	(a) Omit “(being a multiple of 5 cents) that is, or is nearest to, the amount”.
(b) Omit “32 cents”, substitute “30 cents”.
Sub-paragraph 54dad (3) (b) (ii)............................................	Omit “$580”, substitute “$780”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 14 October 1982.

2. Statutory Rules 1936 No. 94 as amended to date. For previous amendments see Note 2 to Statutory Rules 1982 No. 115 and see also Statutory Rules 1982 Nos. 115 and 128.

         

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