Income Tax Regulations (Amendment) (Cth)

Case
No judgment structure available for this case.

Statutory Rules 1981 No. 1161

_______________

Income Tax Regulations2(Amendment)

I, THE ADMINISTRATOR of the Government 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 28 May 1981.

 STANLEY BURBURY

 Administrator

 By His Excellency’s Command,

JOHN HOWARD

Treasurer

_______________

Commencement

 1. These Regulations shall come into operation on 1 July 1981.

Third Schedule

 2.The Third Schedule to the Income Tax Regulations is repealed and the following Schedule substituted: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 $73

Column 1

Number of whole dollars in salary or wages in respect of week or part of week

Column 2

Amount of deduction

Column 1

Number of whole dollars in salary or wages in respect of week or part of week

Column 2

Amount of deduction

Column 1

Number of whole dollars in salary or wages in respect of week or part of week

Column 2

Amount of deduction

Column 1

Number of whole dollars in salary or wages in respect of week or part of week

Column 2

Amount of deduction

Column 1

Number of whole dollars in salary or wages in respect of week or part of week

Column 2

Amount of deduction

$

$

$

$

$

$

$

$

$

$

1

0.30

16

5.10

31

9.90

46

14.70

61

19.50

2

0.65

17

5.45

32

10.25

47

15.05

62

19.85

3

0.95

18

5.75

33

10.55

48

15.30

63

20.15

4

1.30

19

6.10

34

10.90

49

15.70

64

20.50

5

1.60

20

6.40

35

11.20

50

16.00

65

20.80

6

1.90

21

6.70

36

11.50

51

16.30

66

21.10

7

2.25

22

7.05

37

11.85

52

16.65

67

21.45

8

2.55

23

7.35

38

12.15

53

16.95

68

21.75

9

2.90

24

7.70

39

12.50

54

17.30

69

22.10

10

3.20

25

8.00

40

12.80

55

17.60

70

22.40

11

3.50

26

8.30

41

13.10

56

17.90

71

22.70

12

3.85

27

8.65

42

13.45

57

18.25

72

23.05

13

4.15

28

8.95

43

13.75

58

18.55

14

4.50

29

9.30

44

14.10

59

18.90

15

4.80

30

9.60

45

14.40

60

19.20

 

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

Number of whole dollars in salary or wages in respect of week or part of week

Column 2

Amount of Deduction where paragraph 54D (a) applies

Column 3

Amount of deduction where total rebate value is—

Nil

(i)

$580

(ii)

$830

(iii)

$

$

$

$

$

73

23.35

-

-

-

74

23.70

-

-

-

75

24.00

-

-

-

76

24.30

-

-

-

77

24.65

-

-

-

78

24.95

0.35

-

-

79

25.30

0.70

-

-

80

25.60

1.00

-

-

81

25.90

1.35

-

-

82

26.25

1.65

-

-

83

26.55

2.00

-

-

84

26.90

2.30

-

-

85

27.20

2.65

-

-

86

27.50

2.95

-

-

87

27.85

3.30

-

-

88

28.15

3.60

-

-

89

28.50

3.95

-

-

90

28.80

4.25

-

-

91

29.10

4.60

-

-

92

29.45

4.90

-

-

93

29.75

5.25

-

-

94

30.10

5.55

-

-

95

30.40

5.90

-

-

96

30.70

6.20

-

-

97

31.05

6.55

-

-

98

31.35

6.85

-

-

99

31.70

7.20

-

-

100

32.00

7.50

-

-

101

32.30

7.85

-

-

102

32.65

8.15

-

-

103

32.95

8.50

-

-

104

33.30

8.80

-

-

105

33.60

9.15

-

-

106

33.90

9.45

-

-

107

34.25

9.80

-

-

108

34.55

10.10

-

-

109

34.90

10.45

-

-

110

35.20

10.75

-

-

111

35.50

11.10

0.10

-

112

35.85

11.40

0.40

-

113

36.15

11.75

0.75

-

114

36.50

12.05

1.05

-

115

36.80

12.40

1.40

-

116

37.10

12.70

1.70

-

117

37.45

13.05

2.05

-

118

37.75

13.35

2.35

-

119

38.10

13.70

2.70

-

120

38.40

14.00

3.00

-

121

38.70

14.35

3.35

-

122

39.05

14.65

3.65

-

123

39.35

15.00

4.00

-

124

39.70

15.30

4.30

-

125

40.00

15.65

4.65

-

126

40.30

15.95

4.95

0.20

127

40.65

16.30

5.30

0.55

128

40.95

16.60

5.60

0.85

129

41.30

16.95

5.95

1.20

130

41.60

17.25

6.25

1.50

131

41.90

17.60

6.60

1.85

132

42.25

17.90

6.90

2.15

133

42.55

18.25

7.25

2.50

134

42.90

18.55

7.55

2.80

135

43.20

18.90

7.90

3.15

136

43.50

19.20

8.20

3.45

137

43.85

19.55

8.55

3.80

138

44.15

19.85

8.85

4.10

139

44.50

20.20

9.20

4.45

140

44.80

20.50

9.50

4.75

141

45.10

20.85

9.85

5.10

142

45.45

21.15

10.15

5.40

143

45.75

21.50

10.50

5.75

144

46.10

21.80

10.80

6.05

145

46.40

22.15

11.15

6.40

146

46.70

22.45

11.45

6.70

147

47.05

22.80

11.80

7.05

148

47.35

23.10

12.10

7.35

149

47.70

23.45

12.45

7.70

150

48.00

23.75

12.75

8.00

151

48.30

24.10

13.10

8.35

152

48.65

24.40

13.40

8.65

153

48.95

24.75

13.75

9.00

154

49.30

25.05

14.05

9.30

155

49.60

25.40

14.40

9.65

156

49.90

25.70

14.70

9.95

157

50.25

26.05

15.05

10.30

158

50.55

26.35

15.35

10.60

159

50.90

26.70

15.70

10.95

160

51.20

27.00

16.00

11.25

161

51.50

27.35

16.35

11.60

162

51.85

27.65

16.65

11.90

163

52.15

28.00

17.00

12.25

164

52.50

28.30

17.30

12.55

165

52.80

28.65

17.65

12.90

166

53.10

28.95

17.95

13.20

167

53.45

29.30

18.30

13.55

168

53.75

29.60

18.60

13.85

169

54.10

29.95

18.95

14.20

170

54.40

30.25

19.25

14.50

171

54.70

30.60

19.60

14.85

172

55.05

30.90

19.90

15.15

173

55.35

31.25

20.25

15.50

174

55.70

31.55

20.55

15.80

175

56.00

31.90

20.90

16.15

176

56.30

32.20

21.20

16.45

177

56.65

32.55

21.55

16.80

178

56.95

32.85

21.85

17.10

179

57.30

33.20

22.20

17.45

180

57.60

33.50

22.50

17.75

181

57.90

33.85

22.85

18.10

182

58.25

34.15

23.15

18.40

183

58.55

34.50

23.50

18.75

184

58.90

34.80

23.80

19.05

185

59.20

35.15

24.15

19.40

186

59.50

35.45

24.45

19.70

187

59.85

35.80

24.80

20.05

188

60.15

36.10

25.10

20.35

189

60.50

36.45

25.45

20.70

190

60.80

36.75

25.75

21.00

191

61.10

37.10

26.10

21.35

192

61.45

37.40

26.40

21.65

193

61.75

37.75

26.75

22.00

194

62.10

38.05

27.05

22.30

195

62.40

38.40

27.40

22.65

196

62.70

38.70

27.70

22.95

197

63.05

39.05

28.05

23.30

198

63.35

39.35

28.35

23.60

199

63.70

39.70

28.70

23.95

200

64.00

40.00

29.00

24.25

201

64.30

40.35

29.35

24.60

202

64.65

40.65

29.65

24.90

203

64.95

41.00

30.00

25.25

204

65.30

41.30

30.30

25.55

205

65.60

41.65

30.65

25.90

206

65.90

41.95

30.95

26.20

207

66.25

42.30

31.30

26.55

208

66.55

42.60

31.60

26.85

209

66.95

42.95

31.95

27.20

210

67.40

43.25

32.25

27.50

211

67.85

43.60

32.60

27.85

212

68.30

43.90

32.90

28.15

213

68.75

44.25

33.25

28.50

214

69.25

44.55

33.55

28.80

215

69.70

44.90

33.90

29.15

216

70.15

45.20

34.20

29.45

217

70.60

45.55

34.55

29.80

218

71.05

45.85

34.85

30.10

219

71.55

46.20

35.20

30.45

220

72.00

46.50

35.50

30.75

221

72.45

46.85

35.85

31.10

222

72.90

47.15

36.15

31.40

223

73.35

47.50

36.50

31.75

224

73.85

47.80

36.80

32.05

225

74.30

48.15

37.15

32.40

226

74.75

48.45

37.45

32.70

227

75.20

48.80

37.80

33.05

228

75.65

49.10

38.10

33.35

229

76.15

49.45

38.45

33.70

230

76.60

49.75

38.75

34.00

231

77.05

50.10

39.10

34.35

232

77.50

50.40

39.40

34.65

233

77.95

50.75

39.75

35.00

234

78.45

51.05

40.05

35.30

235

78.90

51.40

40.40

35.65

236

79.35

51.70

40.70

35.95

237

79.80

52.05

41.05

36.30

238

80.25

52.35

41.35

36.60

239

80.75

52.70

41.70

36.95

240

81.20

53.00

42.00

37.25

241

81.65

53.35

42.35

37.60

242

82.10

53.65

42.65

37.90

243

82.55

54.00

43.00

38.25

244

83.05

54.30

43.30

38.55

245

83.50

54.65

43.65

38.90

246

83.95

54.95

43.95

39.20

247

84.40

55.30

44.30

39.55

248

84.85

55.60

44.60

39.85

249

85.35

55.95

44.95

40.20

250

85.80

56.25

45.25

40.50

251

86.25

56.60

45.60

40.85

252

86.70

56.90

45.90

41.15

253

87.15

57.25

46.25

41.50

254

87.65

57.55

46.55

41.80

255

88.10

57.90

46.90

42.15

256

88.55

58.20

47.20

42.45

257

89.00

58.55

47.55

42.80

258

89.45

58.85

47.85

43.10

259

89.95

59.20

48.20

43.45

260

90.40

59.50

48.50

43.75

261

90.85

59.85

48.85

44.10

262

91.30

60.15

49.15

44.40

263

91.75

60.50

49.50

44.75

264

92.25

60.80

49.80

45.05

265

92.70

61.15

50.15

45.40

266

93.15

61.45

50.45

45.70

267

93.60

61.80

50.80

46.05

268

94.05

62.10

51.10

46.35

269

94.55

62.45

51.45

46.70

270

95.00

62.75

51.75

47.00

271

95.45

63.10

52.10

47.35

272

95.90

63.40

52.40

47.65

273

96.35

6375

52.75

48.00

274

96.85

64.05

53.05

48.30

275

97.30

64.40

53.40

48.65

276

97.75

64.70

53.70

48.95

277

98.20

65.05

54.05

49.30

278

98.65

65.35

54.35

49.60

279

99.15

65.70

54.70

49.95

280

99.60

66.00

55.00

50.25

281

100.05

66.35

55.35

50.60

282

100.50

66.65

55.65

50.90

283

100.95

67.00

56.00

51.25

284

101.45

67.30

56.30

51.55

285

101.90

67.65

56.65

51.90

286

102.35

67.95

56.95

52.20

287

102.80

68.30

57.30

52.55

288

103.25

68.60

57.60

52.85

289

103.75

68.95

57.95

53.20

290

104.20

69.25

58.25

53.50

291

104.65

69.60

58.60

53.85

292

105.10

69.90

58.90

54.15

293

105.55

70.25

59.25

54.50

294

106.05

70.55

59.55

54.80

295

106.50

70.90

59.90

55.15

296

106.95

71.20

60.20

55.45

297

107.40

71.55

60.55

55.80

298

107.85

71.85

60.85

56.10

299

108.35

72.20

61.20

56.45

300

108.80

72.50

61.50

56.75

301

109.25

72.85

61.85

57.10

302

109.70

73.15

62.15

57.40

303

110.15

73.50

62.50

57.75

304

110.65

73.80

62.80

58.05

305

111.10

74.15

63.15

58.40

306

111.55

74.45

63.45

58.70

307

112.00

74.80

63.80

59.05

308

112.45

75.10

64.10

59.35

309

112.95

75.45

64.45

59.70

310

113.40

75.75

64.75

60.00

311

113.85

76.10

65.10

60.35

312

114.30

76.40

65.40

60.65

313

114.75

76.75

65.75

61.00

314

115.25

77.05

66.05

61.30

315

115.70

77.40

66.40

61.65

316

116.15

77.70

66.70

61.95

317

116.60

78.05

67.05

62.30

318

117.05

78.35

67.35

62.60

319

117.55

78.70

67.70

62.95

320

118.00

79.00

68.00

63.25

321

118.45

79.35

68.35

63.60

322

118.90

79.65

68.65

63.90

323

119.35

80.00

69.00

64.25

324

119.85

80.30

69.30

64.55

325

120.30

80.65

69.65

64.90

326

120.75

80.95

69.95

65.20

327

121.20

81.30

70.30

65.55

328

121.65

81.60

70.60

65.85

329

122.15

81.95

70.95

66.20

330

122.60

82.25

71.25

66.50

331

123.05

82.60

71.60

66.85

332

123.50

82.90

71.90

67.15

333

123.95

83.25

72.25

67.50

334

124.45

83.55

72.55

67.80

335

124.90

83.90

72.90

68.15

336

125.35

84.20

73.20

68.45

337

125.80

84.55

73.55

68.80

338

126.25

84.90

73.90

69.15

339

126.75

85.35

74.35

69.60

340

127.20

85.80

74.80

70.05

341

127.65

86.30

75.30

70.55

342

128.10

86.75

75.75

71.00

343

128.55

87.20

76.20

71.45

344

129.05

87.65

76.65

71.90

345

129.50

88.10

77.10

72.35

346

129.95

88.60

77.60

72.85

347

130.40

89.05

78.05

73.30

348

130.85

89.50

78.50

73.75

349

131.35

89.95

78.95

74.20

350

131.80

90.40

79.40

74.65

351

132.25

90.90

79.90

75.15

352

132.70

91.35

80.35

75.60

353

133.15

91.80

80.80

76.05

354

133.65

92.25

81.25

76.50

355

134.10

92.70

81.70

76.95

356

134.55

93.20

82.20

77.45

357

135.00

93.65

82.65

77.90

358

135.45

94.10

83.10

78.35

359

135.95

94.55

83.55

78.80

360

136.40

95.00

84.00

79.25

361

136.85

95.50

84.50

79.75

362

137.30

95.95

84.95

80.20

363

137.75

96.40

85.40

80.65

364

138.25

96.85

85.85

81.10

365

138.70

97.30

86.30

81.55

366

139.15

97.80

86.80

82.05

367

139.60

98.25

87.25

82.50

368

140.05

98.70

87.70

82.95

369

140.55

99.15

88.15

83.40

370

141.00

99.60

88.60

83.85

371

141.45

100.10

89.10

84.35

372

141.90

100.55

89.55

84.80

373

142.35

101.00

90.00

85.25

374

142.85

101.45

90.45

85.70

375

143.30

101.90

90.90

86.15

376

143.75

102.40

91.40

86.65

377

144.20

102.85

91.85

87.10

378

144.65

103.30

92.30

87.55

379

145.15

103.75

92.75

88.00

380

145.60

104.20

93.20

88.45

381

146.05

104.70

93.70

88.95

382

146.50

105.15

94.15

89.40

383

146.95

105.60

94.60

89.85

384

147.45

106.05

95.05

90.30

385

147.90

106.50

95.50

90.75

386

148.35

107.00

96.00

91.25

387

148.80

107.45

96.45

91.70

388

149.25

107.90

96.90

92.15

389

149.75

108.35

97.35

92.60

390

150.20

108.80

97.80

93.05

391

150.65

109.30

98.30

93.55

392

151.10

107.75

98.75

94.00

393

151.55

110.20

99.20

94.45

394

152.05

110.65

99.65

94.90

395

152.50

111.10

100.10

95.35

396

152.95

111.60

100.60

95.85

397

153.40

112.05

101.05

96.30

398

153.85

112.50

101.50

96.75

399

154.35

112.95

101.95

97.20

400

154.80

113.40

102.40

97.65

401

155.25

113.90

102.90

98.15

402

155.70

114.35

103.35

98.60

403

156.15

114.80

103.80

99.05

404

156.65

115.25

104.25

99.50

405

157.10

115.70

104.70

99.95

406

157.55

116.20

105.20

100.45

407

158.00

116.65

105.65

100.90

408

158.45

117.10

106.10

101.35

409

158.95

117.55

106.55

101.80

410

159.40

118.00

107.00

102.25

411

159.85

118.50

107.50

102.75

412

160.30

118.95

107.95

103.20

413

160.75

119.40

108.40

103.65

414

161.25

119.85

108.85

104.10

415

161.70

120.30

109.30

104.55

416

162.15

120.80

109.80

105.05

417

162.60

121.25

110.25

105.50

418

163.05

121.70

110.70

105.95

419

163.55

122.15

111.15

106.40

420

164.00

122.60

111.60

106.85

421

164.45

123.10

112.10

107.35

422

164.90

123.55

112.55

107.80

423

165.35

124.00

113.00

108.25

424

165.85

124.45

113.45

108.70

425

166.30

124.90

113.90

109.15

426

166.75

125.40

114.40

109.65

427

167.20

125.85

114.85

110.10

428

167.65

126.30

115.30

110.55

429

168.15

126.75

115.75

111.00

430

168.60

127.20

116.20

111.45

431

169.05

127.70

116.70

111.95

432

169.50

128.15

117.15

112.40

433

169.95

128.60

117.60

112.85

434

170.45

129.05

118.05

113.30

435

170.90

129.50

118.50

113.75

436

171.35

130.00

119.00

114.25

437

171.80

130.45

119.45

114.70

438

172.25

130.90

119.90

115.15

439

172.75

131.35

120.35

115.60

440

173.20

131.80

120.80

116.05

441

173.65

132.30

121.30

116.55

442

174.10

132.75

121.75

117.00

443

174.55

133.20

122.20

117.45

444

175.05

133.65

122.65

117.90

445

175.50

134.10

123.10

118.35

446

175.95

134.60

123.60

118.85

447

176.40

135.05

124.05

119.30

448

176.85

135.50

124.50

119.75

449

177.35

135.95

124.95

120.20

450

177.80

136.40

125.40

120.65

451

178.25

136.90

125.90

121.15

452

178.70

137.35

126.35

121.60

453

179.15

137.80

126.80

122.05

454

179.65

138.25

127.25

122.50

455

180.10

138.70

127.70

122.95

456

180.55

139.20

128.20

123.45

457

181.00

139.65

128.65

123.90

458

181.45

140.10

129.10

124.35

459

181.95

140.55

129.55

124.80

460

182.40

141.00

130.00

125.25

461

182.85

141.50

130.50

125.75

462

183.30

141.95

130.95

126.20

463

183.75

142.40

131.40

126.65

464

184.25

142.85

131.85

127.10

465

184.70

143.30

132.30

127.55

466

185.15

143.80

132.80

128.05

467

185.60

144.25

133.25

128.50

468

186.05

144.70

133.70

128.95

469

186.55

145.15

134.15

129.40

470

187.00

145.60

134.60

129.85

471

187.45

146.10

135.10

130.35

472

187.90

146.55

135.55

130.80

473

188.35

147.00

136.00

131.25

474

188.85

147.45

136.45

131.70

475

189.30

147.90

136.90

132.15

476

189.75

148.40

137.40

132.65

477

190.20

148.85

137.85

133.10

478

190.65

149.30

138.30

133.55

479

191.15

149.75

138.75

134.00

480

191.60

150.20

139.20

134.45

481

192.05

150.70

139.70

134.95

482

192.50

151.15

140.15

135.40

483

192.95

151.60

140.60

135.85

484

193.45

152.05

141.05

136.30

485

193.90

152.50

141.50

136.75

486

194.35

153.00

142.00

137.25

487

194.80

153.45

142.85

137.70

488

195.25

153.90

142.90

138.15

489

195.75

154.35

143.35

138.60

490

196.20

154.80

143.80

139.05

491

196.65

155.30

144.30

139.55

492

197.10

155.75

144.75

140.00

493

197.55

156.20

145.20

140.45

494

198.05

156.65

145.65

140.90

495

198.50

157.10

146.10

141.35

496

198.95

157.60

146.60

141.85

497

199.40

158.05

147.05

142.30

498

199.85

158.50

147.50

142.75

499

200.35

158.95

147.95

143.20

500

200.80

159.40

148.40

143.65

501

201.25

159.90

148.90

144.15

502

201.70

160.35

149.35

144.60

503

202.15

160.80

149.80

145.05

504

202.65

161.25

150.25

145.50

505

203.10

161.70

150.70

145.95

506

203.55

162.20

151.20

146.45

507

204.00

162.65

151.65

146.90

508

204.45

163.10

152.10

147.35

509

204.95

163.55

152.55

147.80

510

205.40

164.00

153.00

148.25

511

205.85

164.50

153.50

148.75

512

206.30

164.95

153.95

149.20

513

206.75

165.40

154.40

149.65

514

207.25

165.85

154.85

150.10

515

207.70

166.30

155.30

150.55

516

208.15

166.80

155.80

151.05

517

208.60

167.25

156.25

151.50

518

209.05

167.70

156.70

151.95

519

209.55

168.15

157.15

152.40

520

210.00

168.60

157.60

152.85

521

210.45

169.10

158.10

153.35

522

210.90

169.55

158.55

153.80

523

211.35

170.00

159.00

154.25

524

211.85

170.45

159.45

154.70

525

212.30

170.90

159.90

155.15

526

212.75

171.40

160.40

155.65

527

213.20

171.85

160.85

156.10

528

213.65

172.30

161.30

156.55

529

214.15

172.75

161.75

157.00

530

214.60

173.20

162.20

157.45

531

215.05

173.70

162.70

157.95

532

215.50

174.15

163.15

158.40

533

215.95

174.60

163.60

158.85

534

216.45

175.05

164.05

159.30

535

216.90

175.50

164.50

159.75

536

217.35

176.00

165.00

160.25

537

217.80

176.45

165.45

160.70

538

218.25

176.90

165.90

161.15

539

218.75

177.35

166.35

161.60

540

219.20

177.80

166.80

162.05

541

219.65

178.30

167.30

162.55

542

220.10

178.75

167.75

163.00

543

220.55

179.20

168.20

163.45

544

221.05

179.65

168.65

163.90

545

221.50

180.10

196.10

164.35

546

221.95

180.60

169.60

164.85

547

222.40

181.05

170.05

165.30

548

222.85

181.50

170.50

165.75

549

223.35

181.95

170.95

166.20

550

223.80

182.40

171.40

166.65

551

224.25

182.90

171.90

167.15

552

224.70

183.35

172.35

167.60

553

225.20

183.80

172.80

168.05

554

225.80

184.25

173.25

168.50

555

226.40

184.70

173.70

168.95

556

227.00

185.20

174.20

169.45

557

227.60

185.65

174.65

169.90

558

228.20

186.10

175.10

170.35

559

228.80

186.55

175.55

170.80

560

229.40

187.00

176.00

171.25

561

230.00

187.50

176.50

171.75

562

230.60

187.95

176.95

172.20

563

231.20

188.40

177.40

172.65

564

231.80

188.85

177.85

173.10

565

232.40

189.30

178.30

173.55

566

233.00

189.80

178.80

174.05

567

233.60

190.25

179.25

174.50

568

234.20

190.70

179.70

174.95

569

234.80

191.15

180.15

175.40

570

235.40

191.60

180.60

175.85

571

236.00

192.10

181.10

176.35

572

236.60

192.55

181.55

176.80

573

237.20

193.00

182.00

177.25

574

237.80

193.45

182.45

177.70

575

238.40

193.90

182.90

178.15

576

239.00

194.40

183.40

178.65

577

239.60

194.85

183.85

179.10

578

240.20

195.30

184.30

179.55

579

240.80

195.75

184.75

180.00

580

241.40

196.20

185.20

180.45

581

242.00

196.70

185.70

180.95

582

242.60

197.15

186.15

181.40

583

243.20

197.60

186.60

181.85

584

243.80

198.05

187.05

182.30

585

244.40

198.50

187.50

182.75

586

245.00

199.00

188.00

183.25

587

245.60

199.45

188.45

183.70

588

246.20

199.90

188.90

184.15

589

246.80

200.35

189.35

194.60

590

247.40

200.80

189.80

185.05

591

248.00

201.30

190.30

185.55

592

248.60

201.75

190.75

186.00

593

249.20

202.20

191.20

186.45

594

249.80

202.65

191.65

186.90

595

250.40

203.10

192.10

187.35

596

251.00

203.60

192.60

187.85

597

251.60

204.05

193.05

188.30

598

252.20

204.50

193.50

188.75

599

252.80

204.95

193.95

189.20

600

253.40

205.40

194.40

189.65

601

254.00

205.90

194.90

190.15

602

254.60

206.35

195.35

190.60

603

255.20

206.80

195.80

191.05

604

255.80

207.25

196.25

191.50

605

256.40

207.70

196.70

191.95

606

257.00

208.20

197.20

192.45

607

257.60

208.65

197.65

192.90

608

258.20

209.10

198.10

193.35

609

258.80

209.55

198.55

193.80

610

259.40

210.00

199.00

194.25

611

260.00

210.50

199.50

194.75

612

260.60

510.95

199.95

195.20

613

261.20

211.40

200.40

195.65

614

261.80

211.85

200.85

196.10

615

262.40

212.30

201.30

196.55

616

263.00

212.80

201.80

197.05

617

263.60

213.25

202.25

197.50

618

264.20

213.70

202.70

197.95

619

264.80

214.15

203.15

198.40

620

265.40

214.60

203.60

198.85

621

266.00

215.10

204.10

199.35

622

266.60

215.55

204.55

199.80

623

267.20

216.00

205.00

200.25

624

267.80

216.45

205.45

200.70

625

268.40

216.90

205.90

201.15

626

269.00

217.40

206.40

201.65

627

269.60

217.85

206.85

202.10

628

270.20

218.30

207.30

202.55

629

270.80

218.75

207.75

203.00

630

271.40

219.20

208.20

203.45

631

272.00

219.70

208.70

203.95

632

272.60

220.15

209.15

204.40

633

273.20

220.60

209.60

204.85

634

273.80

221.05

210.05

205.30

635

274.40

221.50

210.50

205.75

636

275.00

222.00

211.00

206.25

637

275.60

222.45

211.45

206.70

638

276.20

222.90

211.90

207.15

639

276.80

223.35

212.35

207.60

640

277.40

223.80

212.80

208.05

641

278.00

224.30

213.30

208.55

642

278.60

224.75

213.75

209.00

643

279.20

225.20

214.20

209.45

644

279.80

225.65

214.65

209.90

645

280.40

226.10

215.10

210.35

646

281.00

226.60

215.60

210.85

647

281.60

227.05

216.05

211.30

648

282.20

227.50

216.50

211.75

649

282.80

227.95

216.95

212.20

650

283.40

228.40

217.40

212.65

651

284.00

228.90

217.90

213.15

652

284.60

229.35

218.35

213.60

653

285.20

229.80

218.80

214.05

654

285.80

230.25

219.25

214.50

655

286.40

230.70

219.70

214.95

656

287.00

231.20

220.20

215.45

657

287.60

231.65

220.65

215.90

658

288.20

232.10

221.10

216.35

659

288.80

232.55

221.55

216.80

660

289.40

233.00

222.00

217.25

661

290.00

233.50

22.50

217.75

662

290.60

233.95

222.95

218.20

663

291.20

234.40

223.40

218.65

664

291.80

234.85

223.85

219.10

665

292.40

235.30

224.30

219.55

666

293.00

235.80

224.80

220.05

667

293.60

236.25

225.25

220.50

668

294.20

236.70

225.70

220.95

669

294.80

237.15

226.15

221.40

670

295.40

237.60

226.60

221.85

671

296.00

238.10

227.10

222.35

672

296.60

238.55

227.55

222.80

673

297.20

239.00

228.00

223.25

674

297.80

239.45

228.45

223.70

675

298.40

239.90

228.90

224.15

676

299.00

240.40

229.40

224.65

677

299.60

240.85

229.85

225.10

678

300.20

241.30

230.30

225.55

678

300.80

241.75

230.75

226.00

680

301.40

242.20

231.20

226.45

681

302.00

242.70

231.70

226.95

682

302.60

243.15

232.15

227.40

683

303.20

243.75

232.75

228.00

684

303.80

244.35

233.35

228.60

685

304.40

244.95

233.95

229.20

686

305.00

245.55

234.55

229.80

687

305.60

246.15

235.15

230.40

688

306.20

246.75

235.75

231.00

689

306.80

247.35

236.35

231.60

690

307.40

247.95

236.95

232.20

691

308.00

248.55

237.55

232.80

692

308.60

249.15

238.15

233.40

693

309.20

249.75

238.75

234.00

694

309.80

250.35

239.35

234.60

695

310.40

250.95

239.95

235.20

696

311.00

251.55

240.55

235.80

697

311.60

252.15

241.15

236.40

698

312.20

252.75

241.75

237.00

699

312.80

253.35

242.35

237.60

700

313.40

253.95

242.95

238.20

701

314.00

254.55

243.55

238.80

702

314.60

255.15

244.15

239.40

703

315.20

255.75

244.75

240.00

704

315.80

256.35

245.35

240.60

705

316.40

256.95

245.95

241.20

706

317.00

257.55

246.55

241.80

707

317.60

258.15

247.15

242.40

708

318.20

258.75

247.75

243.00

709

318.80

259.35

248.35

243.60

710

319.40

259.95

248.95

244.20

711

320.00

260.55

249.55

244.80

712

320.60

261.15

250.15

245.40

713

321.20

261.75

250.75

246.00

714

321.80

262.35

251.35

246.60

715

322.40

262.95

251.95

247.20

716

323.00

263.55

252.55

247.80

717

323.60

264.15

253.15

248.40

718

324.20

264.75

253.75

249.00

719

324.80

265.35

254.35

249.60

720

325.40

265.95

254.95

250.20

721

326.00

266.55

255.55

250.80

722

326.60

267.15

256.15

251.40

723

327.20

267.75

256.75

252.00

724

327.80

268.35

257.35

252.60

725

328.40

268.95

257.95

253.20

726

329.00

269.55

258.55

253.80

727

329.60

270.15

259.15

254.40

728

330.20

270.75

259.75

255.00

729

330.80

271.35

260.35

255.60

730

331.40

271.95

260.95

256.20

731

332.00

272.55

261.55

256.80

732

332.60

273.15

262.15

257.40

733

333.20

273.75

262.75

258.00

734

333.80

274.35

263.35

258.60

735

334.40

274.95

263.95

259.20

736

335.00

275.55

264.55

259.80

737

335.60

276.15

265.15

260.40

738

336.20

276.75

265.75

261.00

739

336.80

277.35

266.35

261.60

740

337.40

277.95

266.95

262.20

741

338.00

278.55

267.55

262.80

742

338.60

279.15

268.15

263.40

743

339.20

279.75

268.75

264.00

744

339.80

280.35

269.35

264.60

745

340.40

280.95

269.95

265.20

746

341.00

281.55

270.55

265.80

747

341.60

282.15

271.15

266.40

748

342.20

282.75

271.75

267.00

749

342.80

283.35

272.35

267.60

750

343.40

283.95

272.95

268.20

 

Further amendments

  • 3.

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

SCHEDULE

Regulation 3

FURTHER AMENDMENTS OF INCOME TAX REGULATIONS

 

Provision amended

Amendment

Sub-regulation 54A (1)—

(definition of “dependant rebate value”)......................................

  • (a)

    Omit “$800” (wherever occurring), substitute “$830”.

  • (b)

    Omit “$362”, susbstitute “$376”

  • (c)

    Omit “$722”, substitute “$749”.

(definition of “general exemption”)...............................

Omit “$74.99”, substitute “$77.99”.

(definition of “zone dependant rebate value”)............................

  • (a)

    (wherever occurring), substitute “$376”.

  • (b)

    Omit “$272”, substitute “$282”

Paragraph 54B (b)......................

Omit “$290.05”, substitute “$283.95”.

Sub-paragraph 54C (c) (i)...........

Omit “$290.05”, substitute “$283.95”.

Paragraph 54D (b)......................

Omit “$347.30”, substitute “$343.40”.

Sub-paragraph 54DAD (3) (b) (ii)

Omit “$559”, substitute “$580”.

Sub-paragraph 54DAE (1) (c) (i).

Omit “$800‑$3472”, substitute “$830‑$3602”.

Sub-paragraph 54DAE (1) (c) (ii)

Omit “$722‑$3160”, substitute “$749‑$3278”.

Sub-paragraph 54DAE (1) (c) (iii)

Omit “$362‑$1720”, substitute “$376‑$1786”.

Sub-regulation 54DAE (2)..........

Omit “$272”, substitute “$282”.

Sub-regulation 54DAE (3)..........

Omit “$272”, substitute “$282”.

Paragraph 54DAE (3) (a)............

Omit “$800‑62”, substitute “$830‑64”.

Paragraph 54DAE (3) (b)............

Omit “$722‑56”, substitute “$749‑58”.

Paragraph 54DAE (3) (c)............

Omit “$362‑28”, substitute “$376‑29”.

Sub-paragraph 54DAEA (1) (c) (i)

Omit “$362‑$1720”, substitute “$376‑$1786”.

Sub-paragraph 54DAEA (1) (c) (ii)....................

Omit “$272‑$1360”, substitute “$282‑$1410”.

Sub-regulation 54DAEA (2).......

Omit “$272”, substitute “$282”.

Sub-regulation 54DAEA (3).......

Omit “$272”, substitute “$282”.

Paragraph 54DAEA (3) (a).........

Omit “$362‑28”, substitute “$376‑29”.

Paragraph 54DAEA (3) (b).........

Omit “$272‑21”, substitute “$282‑22”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 2 June 1981.

2. Statutory Rules 1936 No. 94 as amended by 1939 Nos. 6 and 42; 1940 Nos. 138 and 289; 1941 Nos. 120 and 327; 1942 Nos. 339 and 553; 1943 Nos. 80, 127 and 151; 1944 Nos. 90 and 124; 1945 Nos. 12, 85, 169 and 192; 1946 No. 135; 1947 Nos. 77 and 173; 1948 Nos. 115 and 162; 1949 Nos. 25 and 50; 1950 Nos. 63 and 101; 1951 Nos. 136 and 157; 1952 Nos. 89, 90 and 102; 1953 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; 1973 No. 266; 1974 Nos. 193, 226 and 267; 1975 Nos. 88, 89, 99, 101 and 213; 1976 Nos. 115, 188 and 212; 1977 Nos. 77, 107 and 248; 1978 Nos. 85 and 193; 1979 Nos. 126 and 239; 1980 Nos. 86, 137 and 149.

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