Income Tax Regulations (Amendment) (Cth)

Case
No judgment structure available for this case.

Statutory Rules

1980 No. 137

REGULATIONS UNDER THE INCOME TAX ASSESSMENT ACT

19361

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

 Dated this thirtieth day of May 1980.

 ZELMAN COWEN

 Governor-General

 By His Excellency’s Command,

JOHN HOWARD

Treasurer

_______________

AMENDMENTS OF THE INCOME TAX REGULATIONS2

1Commencement

 These Regulations shall come into operation on 1 July 1980.

2Third Schedule

 The Third Schedule to the Income Tax Regulations is repealed and the following Schedule substituted: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 $75

 

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

15.35

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

73

23.35

14

4.50

29

9.30

44

14.10

59

18.90

74

23.70

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 $75 BUT IS OR ARE LESS THAN $751

 

Column 1

Column 2

Column 3

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

Nil

(i)

$559

(ii)

$800

(iii)

$

$

$

$

$

75

24.00

0.35

--

--

76

24.30

0.65

--

--

77

24.65

1.00

--

--

78

24.95

1.30

--

--

79

25.30

1.65

--

--

80

25.60

1.95

--

--

81

25.90

2.30

--

--

82

26.25

2.60

--

--

83

26.55

2.95

--

--

84

26.90

3.25

--

--

85

27.20

3.60

--

--

86

27.50

3.90

--

--

87

27.85

4.25

--

-

88

28.15

4.55

--

--

89

28.50

4.90

--

--

90

28.80

5.20

--

--

91

29.10

5.55

--

--

92

29.45

5.85

--

--

93

29.75

6.20

--

--

94

30.10

6.50

--

--

95

30.40

6.85

--

--

96

30.70

7.15

--

--

97

31.05

7.50

--

--

98

31.5

7.80

--

--

99

31.70

8.15

--

--

100

32.00

8.45

--

--

101

32.30

8.80

--

--

102

32.65

9.10

--

--

103

32.95

9.45

--

--

104

33.30

-.75

--

--

105

33.60

10.10

--

--

106

33.90

10.40

--

--

107

34.25

10.75

0.15

--

108

34.55

11.05

0.45

--

109

34.90

11.40

0.80

--

110

35.20

11.70

1.10

--

111

35.50

12.05

1.45

--

112

35.85

12.35

1.75

--

113

36.15

12.70

2.10

--

114

26.50

13.00

2.40

--

115

26.80

13.35

2.75

--

116

37.10

13.65

3.05

--

117

37.45

14.00

3.40

--

118

37.75

14.30

3.70

--

119

38.10

14.65

4.05

--

120

38.40

14.95

4.35

--

121

38.70

15.30

4.70

0.10

122

39.05

15.60

5.00

0.40

123

39.35

15.95

5.35

0.75

124

39.70

16.25

5.65

1.05

125

40.00

16.60

6.00

1.40

126

40.30

16.90

6.30

1.70

127

40.65

17.25

6.65

2.05

128

40.95

17.55

6.95

2.35

129

41.30

17.90

7.30

2.70

130

41.60

18.20

7.60

3.00

131

41.90

18.55

7.95

3.35

132

42.25

18.85

8.25

3.65

133

42.55

19.20

8.60

4.00

134

42.90

19.50

8.90

4.30

135

43.20

19.85

9.25

4.65

136

43.50

20.15

9.55

4.95

137

43.85

20.50

9.90

5.30

138

44.15

20.80

10.20

5.60

139

44.50

21.15

10.55

5.95

140

44.80

21.45

10.85

6.25

141

45.10

21.80

11.20

6.60

142

45.45

22.10

11.50

6.90

143

45.75

22.45

11.85

7.25

144

46.10

22.75

12.15

7.55

145

46.40

23.10

12.50

7.90

146

46.70

23.40

12.80

8.20

147

47.05

23.75

13.15

8.55

148

47.35

24.05

13.45

8.85

149

47.70

24.40

13.80

9.20

150

48.00

24.70

14.10

9.50

151

48.30

25.05

14.45

9.85

152

48.65

25.35

14.75

10.15

153

48.95

25.70

15.10

10.50

154

49.30

26.00

15.40

10.80

155

49.60

26.35

15.75

11.15

156

49.90

26.65

16.05

11.45

157

50.25

27.00

16.40

11.80

158

50.55

27.30

16.70

12.10

159

50.90

27.65

17.05

12.45

160

51.20

27.95

17.35

12.75

161

51.50

28.30

17.70

13.10

162

51.85

28.60

18.00

13.40

163

52.15

28.95

18.35

13.75

164

52.50

29.25

18.65

14.05

165

52.80

29.60

19.00

14.40

166

53.10

29.90

19.30

14.70

167

53.45

30.25

19.65

15.05

168

53.75

30.55

19.95

15.35

169

54.10

30.90

20.30

15.70

170

54.40

31.20

20.60

16.00

171

54.70

31.55

20.95

16.35

172

55.05

31.85

21.25

16.65

173

55.35

32.20

21.60

17.00

174

55.70

32.50

21.90

17.30

175

56.00

32.85

22.25

17.65

176

56.30

33.15

22.55

17.95

177

56.65

33.50

22.90

18.30

178

56.95

33.80

23.20

18.60

179

57.30

34.15

23.55

18.95

180

57.60

34.45

23.85

19.25

181

57.90

34.80

24.20

19.60

182

58.25

35.10

24.50

19.90

183

58.55

35.45

24.85

20.25

184

58.90

35.75

25.5

20.55

185

59.20

36.10

25.50

20.90

186

59.50

36.40

25.80

21.20

187

59.85

36.75

26.15

21.55

188

60.15

37.05

26.45

21.85

189

60.50

37.40

26.80

22.20

190

60.80

37.70

27.10

22.50

191

61.10

38.05

27.45

22.85

192

61.45

38.35

27.75

23.15

193

61.75

38.70

28.10

23.50

194

62.10

39.00

28.40

23.80

195

62.40

39.35

28.75

24.15

196

62.70

39.65

29.05

24.45

197

63.05

40.00

29.40

24.80

198

63.35

40.30

29.70

25.10

199

63.70

40.65

30.05

25.45

200

64.00

40.95

30.35

25.75

201

64.30

41.30

30.70

26.10

202

64.80

41.60

31.00

26.40

203

65.25

41.95

31.35

26.75

204

65.70

42.25

31.65

27.05

205

66.15

42.60

32.00

27.40

206

66.60

42.90

32.30

27.70

207

67.10

43.25

32.65

28.05

208

67.55

43.55

32.95

28.35

209

68.00

43.90

33.30

28.70

210

68.45

44.20

33.60

29.00

211

68.90

44.55

33.95

29.35

212

69.40

44.85

34.25

29.65

213

69.85

45.20

34.60

30.00

214

70.30

45.50

34.90

30.30

215

70.75

45.85

35.25

30.65

216

71.20

46.15

35.55

30.95

217

71.70

46.50

35.90

31.30

218

72.15

46.80

36.20

31.60

219

72.60

47.15

36.55

31.95

220

73.05

47.45

36.85

32.25

221

73.50

47.80

37.20

32.60

222

74.00

48.10

37.50

32.90

223

74.45

48.45

37.85

33.25

224

74.90

48.75

38.15

33.55

225

75.35

49.10

38.50

33.90

226

75.80

49.40

38.80

34.20

227

76.30

49.75

39.15

34.55

228

76.75

50.05

39.45

34.85

229

77.20

50.40

39.80

35.20

230

77.65

50.70

40.10

35.50

231

78.10

51.05

40.45

35.85

232

78.60

51.35

40.75

36.15

233

79.05

51.70

41.10

36.50

234

79.50

52.00

41.40

36.80

235

79.95

52.35

41.75

37.15

236

80.40

52.65

42.05

37.45

237

80.90

53.00

42.40

37.80

238

81.35

53.30

42.70

38.10

239

81.80

53.65

43.05

38.45

240

82.25

53.95

43.35

38.75

241

82.70

54.30

43.70

39.10

242

83.20

54.60

44.00

39.40

243

83.65

54.95

44.35

39.75

244

84.10

55.25

44.65

40.05

245

84.55

55.60

45.00

40.40

246

85.00

55.90

45.30

40.70

247

85.50

56.25

45.65

41.05

248

85.95

56.55

45.95

41.35

249

86.40

56.90

46.30

41.70

250

86.85

57.20

46.60

42.00

251

87.30

57.55

46.95

42.35

252

87.80

57.85

47.25

42.65

253

88.25

58.20

47.60

43.00

254

88.70

58.50

47.90

43.30

255

89.15

58.85

48.25

43.65

256

89.60

59.15

48.55

43.95

257

90.10

59.50

48.90

44.30

258

90.55

59.80

49.20

44.60

259

91.00

60.15

49.55

44.95

260

91.45

60.45

49.85

45.25

261

91.90

60.80

50.20

45.60

262

92.40

61.10

50.50

45.90

263

92.85

61.45

50.85

46.25

264

93.30

61.75

51.15

46.55

265

93.75

62.10

51.50

46.90

266

94.20

62.40

51.80

47.20

267

94.70

62.75

52.15

47.55

268

95.15

63.05

52.45

47.85

269

95.60

63.40

52.80

48.20

270

96.05

63.70

53.10

48.50

271

96.50

64.05

53.45

48.85

272

97.00

64.35

53.75

49.15

273

97.45

64.70

54.10

49.50

274

97.90

65.00

54.40

49.80

275

98.35

65.35

54.75

50.15

276

98.80

65.65

55.05

50.45

277

99.30

66.00

55.40

50.80

278

99.75

66.30

55.70

51.10

279

100.20

66.65

56.05

51.45

280

100.65

66.95

56.35

51.75

281

101.10

67.30

56.70

52.10

282

101.60

67.60

57.00

52.40

283

102.05

67.95

57.35

52.75

284

102.50

68.25

57.65

53.05

285

102.95

68.60

58.00

53.40

286

103.40

68.90

58.30

53.70

287

103.90

69.25

58.65

54.05

288

104.35

69.55

58.95

54.35

289

104.80

69.90

59.30

54.70

290

105.25

70.20

59.60

55.00

291

105.70

70.55

59.95

55.35

292

106.20

70.85

60.25

55.65

293

106.65

81.20

60.60

56.00

294

107.10

71.50

60.90

56.30

295

107.55

71.85

61.25

56.65

296

108.00

72.15

61.55

56.95

297

108.50

72.50

61.90

57.30

298

108.95

72.80

62.20

57.60

299

109.40

73.15

62.55

57.95

300

109.85

73.45

62.85

58.25

301

110.30

73.80

63.20

58.60

302

110.80

74.10

63.50

58.90

303

111.25

74.45

63.85

59.25

304

111.70

74.75

64.15

59.55

305

112.15

75.10

64.50

59.90

306

112.60

75.40

64.80

60.20

307

113.10

75.75

65.15

60.55

308

113.55

76.05

65.45

60.85

309

114.00

76.40

65.80

61.20

310

114.45

76.70

66.10

61.50

311

114.90

77.05

66.45

61.85

312

115.40

77.35

66.75

62.15

313

115.80

77.70

67.10

62.50

314

116.30

78.00

67.40

62.80

315

116.75

78.35

67.75

63.15

316

117.20

78.65

68.05

63.45

317

117.70

79.00

68.40

63.80

318

118.15

79.30

68.70

64.10

319

118.60

79.65

69.05

64.45

320

119.05

79.95

69.35

64.75

321

119.50

80.30

69.70

65.10

322

120.00

80.60

70.00

65.40

323

120.45

80.95

70.35

65.75

324

120.90

81.25

70.65

66.05

325

121.35

81.60

71.00

66.40

326

121.80

82.00

71.40

66.80

327

122.30

82.45

71.85

67.25

328

122.75

82.90

72.30

67.70

329

123.20

83.40

72.80

68.20

330

123.65

83.85

73.25

68.65

331

124.10

84.30

73.70

69.10

332

124.60

84.75

74.15

69.55

333

125.05

85.20

74.60

70.00

334

125.50

85.70

75.10

70.50

335

12.95

86.15

75.55

70.95

336

126.40

86.60

76.00

71.40

337

126.90

87.05

76.45

71.85

338

127.35

87.50

76.90

72.30

339

127.80

88.00

77.40

72.80

340

128.25

88.45

77.85

73.25

341

128.70

88.90

78.30

73.70

342

129.20

89.35

78.75

74.15

343

129.65

89.80

79.20

74.60

344

130.10

90.30

79.70

75.10

345

130.55

90.75

80.15

75.55

346

131.00

91.20

80.60

76.00

347

131.50

91.65

81.05

76.45

348

131.95

92.10

81.50

76.90

349

132.40

92.60

82.00

77.40

350

132.85

93.05

82.45

77.85

351

133.30

93.50

82.90

78.30

352

133.80

93.95

83.35

78.75

353

134.25

94.40

83.80

79.20

354

134.70

94.90

84.30

79.70

355

135.15

95.35

84.75

80.15

356

135.60

95.80

85.25

80.60

357

136.10

96.25

85.65

81.05

358

136.55

96.70

86.10

81.50

359

137.00

97.20

86.60

82.00

360

137.45

97.65

87.05

82.45

361

137.90

98.10

87.50

82.90

362

138.40

98.55

87.95

83.35

363

138.85

99.00

88.40

83.80

364

139.30

99.50

88.90

84.30

365

139.75

99.95

89.35

84.75

366

140.20

100.40

89.90

85.20

367

140.70

100.85

90.25

85.65

368

141.15

101.30

90.70

86.10

369

141.60

101.80

91.20

86.60

370

142.05

102.25

91.65

87.05

371

142.50

102.70

92.10

87.50

372

143.00

103.15

92.55

87.95

373

143.45

103.60

93.00

88.40

374

143.90

104.10

93.50

88.90

375

144.35

104.55

93.95

89.35

376

144.80

105.00

94.40

89.80

377

145.30

105.45

94.85

90.25

378

145.75

105.90

95.30

90.70

379

146.20

106.40

95.80

91.20

380

146.65

106.85

96.25

91.65

381

147.10

107.30

96.70

92.10

382

147.60

107.75

97.15

92.55

383

1248.05

108.20

97.60

93.00

384

148.50

108.70

98.10

93.50

385

148.95

109.15

98.55

93.95

386

149.40

109.60

99.00

94.40

387

149.90

110.05

99.45

94.85

388

150.35

110.50

99.90

95.30

389

150.80

111.00

100.40

95.80

390

151.25

111.45

100.85

96.25

391

151.70

111.90

101.30

96.70

392

152.20

112.35

101.75

97.15

393

152.65

112.80

102.20

97.60

394

153.10

113.30

102.70

98.10

395

153.55

113.75

103.15

98.55

396

154.00

114.20

103.60

99.00

397

154.50

114.65

104.05

99.45

398

154.95

115.10

104.50

99.90

399

155.40

115.60

105.00

100.40

400

155.85

116.05

105.45

1400.85

401

156.30

116.50

105.90

101.30

402

156.80

116.95

106.35

101.75

403

157.25

117.40

106.80

102.20

404

157.70

117.90

107.30

102.70

405

158.15

118.35

107.75

103.15

406

158.60

118.80

108.20

103.60

407

159.10

119.25

108.65

104.05

408

159.55

119.70

109.10

104.50

409

160.00

120.20

109.60

105.00

410

160.45

120.65

110.05

105.45

411

160.90

121.10

110.50

105.90

412

161.40

121.55

110.95

106.35

413

161.85

122.00

111.40

106.80

414

162.30

122.50

111.90

107.30

415

162.75

122.95

112.35

107.75

416

163.20

123.40

112.80

108.20

417

163.70

123.85

113.25

108.65

418

164.15

124.30

113.70

109.10

419

164.60

124.80

114.20

109.60

420

165.05

125.25

114.65

110.05

421

165.50

125.70

115.10

110.50

422

166.00

126.15

115.55

110.95

423

166.45

126.60

116.00

111.40

424

166.90

127.10

116.50

111.90

425

167.35

127.55

116.95

112.35

426

167.80

128.00

117.40

112.80

427

168.30

128.45

117.85

113.25

428

168.75

128.90

118.30

113.70

429

169.20

129.40

118.80

114.20

430

169.65

129.85

119.25

114.65

431

170.10

130.30

119.70

115.10

432

170.60

130.75

120.15

115.55

433

171.05

131.20

120.60

116.00

434

171.50

131.70

121.10

116.50

435

171.95

132.15

121.55

116.95

436

172.40

132.60

122.00

117.40

437

172.90

133.05

122.45

117.85

438

173.35

133.50

122.90

118.30

439

173.80

134.00

123.40

118.80

440

174.25

134.45

123.85

119.25

441

174.70

134.90

124.30

119.70

442

175.20

135.35

124.75

120.15

443

175.65

135.80

125.20

120.60

444

176.10

136.30

125.70

121.10

445

176.55

136.75

126.15

121.55

446

177.00

137.20

126.60

122.00

447

177.50

137.65

127.05

122.45

448

177.95

138.10

127.50

122.90

449

178.40

138.60

128.00

123.40

450

178.85

139.05

128.45

123.85

451

179.30

139.50

128.90

124.30

452

179.80

139.95

129.35

124.75

453

180.25

140.40

129.80

125.20

454

180.70

140.90

130.30

125.70

455

181.15

141.35

130.75

126.15

456

181.60

141.80

131.20

126.60

457

182.10

142.25

131.65

127.05

458

182.55

142.70

132.10

127.50

459

183.00

143.20

132.60

128.00

460

183.45

143.65

133.05

128.45

461

183.90

144.10

133.50

128.90

462

184.40

144.55

133.95

129.35

463

184.85

145.00

134.40

129.80

464

185.30

145.50

134.90

130.30

465

185.75

145.95

135.35

130.75

466

186.20

146.40

135.80

131.20

467

186.70

146.85

136.25

131.65

468

187.15

147.30

136.70

132.10

469

187.60

147.80

137.20

132.60

470

188.05

148.25

137.65

133.05

471

188.50

148.70

138.10

133.50

472

189.00

149.15

138.55

133.95

473

189.45

149.60

139.00

134.40

474

189.90

150.10

139.50

134.90

475

190.35

150.55

139.95

135.35

476

190.80

151.00

140.40

135.80

477

191.30

151.45

140.85

136.25

478

191.75

151.90

141.30

136.70

479

192.20

152.40

141.80

137.20

480

192.65

152.85

142.25

137.65

481

193.10

153.30

142.70

138.10

482

193.60

153.75

143.15

138.55

483

194.05

154.20

143.60

139.00

484

194.50

154.70

144.10

139.50

485

194.95

155.15

144.55

139.95

486

195.40

155.60

145.00

140.40

487

195.90

156.05

145.45

140.85

488

196.35

156.50

145.90

141.30

489

196.80

157.00

146.40

141.80

490

197.25

157.45

146.85

142.25

491

197.70

157.90

147.30

142.70

492

198.20

158.35

147.75

143.15

493

198.65

158.80

148.20

143.60

494

199.10

159.30

148.70

144.10

495

199.55

159.75

149.15

144.55

496

200.00

160.20

149.60

145.00

497

200.50

160.65

150.05

145.45

498

200.95

161.10

150.50

145.90

499

201.40

161.60

151.00

146.40

500

201.85

162.05

151.45

146.85

501

202.30

162.50

151.90

147.30

502

202.80

162.95

152.35

147.75

503

203.25

163.40

152.80

148.20

504

203.70

163.90

153.30

148.70

505

204.15

164.35

153.75

149.15

506

204.60

164.80

154.20

149.60

507

205.10

165.25

154.65

150.05

508

205.55

165.70

155.10

150.50

509

206.00

166.20

155.60

151.00

510

206.45

166.65

156.05

151.45

511

206.90

167.10

156.50

151.90

512

207.40

167.55

156.95

152.35

513

207.85

168.00

157.40

152.80

514

208.30

168.50

157.90

153.360

515

208.75

168.95

158.35

153.75

516

209.20

169.40

158.80

154.20

517

209.70

1469.85

159.25

154.65

518

210.15

170.30

159.70

155.10

519

210.60

170.80

160.20

155.60

520

211.05

171.25

160.65

156.05

521

211.50

171.70

161.10

156.50

522

212.00

172.15

161.55

156.95

523

212.45

172.60

162.00

157.40

524

212.90

173.10

162.50

157.90

525

213.35

173.55

162.95

158.35

526

213.80

174.00

163.40

158.80

527

214.30

174.45

163.85

159.25

528

214.75

174.90

164.30

159.70

529

215.20

175.40

164.80

160.20

530

215.65

175.85

165.25

160.65

531

216.10

176.30

165.70

161.10

532

216.60

176.75

166.15

161.55

533

217.10

177.20

166.60

162.00

534

217.70

177.70

167.10

162.50

535

218.30

178.15

167.55

162.95

536

218.90

178.60

168.00

163.40

537

219.50

179.05

168.45

163.85

538

220.10

179.50

168.90

164.30

539

220.70

180.00

169.40

164.80

540

221.30

180.45

169.85

165.25

541

221.90

180.90

170.30

165.70

542

222.50

181.35

170.75

166.15

543

223.10

181.80

171.20

166.60

544

223.70

182.30

171.70

167.10

545

224.30

182.75

172.15

167.55

546

324.90

183.20

172.60

168.00

547

225.50

183.65

173.05

168.45

548

226.10

184.10

173.50

168.90

549

226.70

184.60

174.00

169.40

550

227.30

185.05

174.45

169.85

551

227.90

185.50

174.90

170.30

552

228.50

185.95

175.35

170.75

553

229.10

186.40

175.80

171.20

554

229.70

186.90

176.30

171.70

555

230.30

187.35

176.75

172.15

556

230.90

187.80

177.20

172.60

557

231.50

188.25

177.65

173.05

558

232.10

188.70

178.10

173.50

559

232.70

189.20

178.60

174.00

560

233.30

189.65

179.05

174.45

561

233.90

190.10

179.50

174.90

562

234.50

190.55

179.95

175.35

563

235.10

191.00

180.40

175.80

564

235.70

191.50

180.90

176.30

565

236.30

191.95

181.35

176.75

566

236.90

192.40

181.80

177.20

567

237.50

192.85

182.25

177.65

568

238.10

193.30

182.70

178.10

569

238.70

193.80

183.20

178.60

570

239.30

194.25

183.65

179.05

571

239.90

194.70

184.10

179.50

572

240.50

195.15

184.55

1179.95

573

241.10

195.60

185.00

180.40

574

241.70

196.10

185.50

180.90

575

242.30

196.55

185.95

181.35

576

242.90

197.00

186.40

181.80

577

243.50

197.45

186.85

182.25

578

244.10

197.90

187.30

182.70

579

244.70

198.40

187.80

183.20

580

245.30

198.85

188.25

183.65

581

245.90

199.30

188.70

184.10

582

246.50

199.75

189.15

184.55

583

247.10

200.20

189.60

185.00

584

247.70

200.70

190.10

185.50

585

248.30

201.15

190.55

185.95

586

248.90

201.60

191.00

186.40

587

249.50

202.05

191.45

186.85

588

250.10

202.50

191.90

187.30

589

250.70

203.00

192.40

187.80

590

251.30

203.45

192.85

188.25

591

251.90

203.90

193.30

188.70

592

252.50

204.35

193.75

189.15

593

253.10

204.80

194.20

189.60

594

253.70

205.30

194.70

190.10

595

254.30

205.75

195.15

190.55

596

254.90

206.20

195.60

191.00

597

255.50

206.65

196.05

191.45

598

256.10

207.10

196.50

191.90

599

256.70

207.60

197.00

192.40

600

257.30

208.05

197.45

192.85

601

257.90

208.50

197.90

193.30

602

258.50

208.95

198.35

193.75

603

259.10

209.40

198.80

194.20

604

259.70

209.90

199.30

194.70

605

260.30

210.35

199.75

195.15

606

260.90

210.80

200.20

195.60

607

261.50

211.25

200.65

196.05

608

262.10

211.70

201.10

196.50

609

262.70

212.20

201.60

197.00

610

263.30

212.65

202.05

197.45

611

263.90

213.10

202.50

197.90

612

264.50

213.55

202.95

198.35

613

265.10

214.00

203.40

198.80

614

265.70

214.50

203.90

199.30

615

266.30

214.95

204.35

199.75

616

266.90

215.40

204.80

200.20

617

267.50

215.85

205.25

200.65

618

268.10

216.30

205.70

201.10

619

268.70

216.80

206.20

201.60

620

269.30

217.25

206.65

202.05

621

269.90

217.70

207.10

202.50

622

270.50

218.15

207.55

202.95

623

271.10

218.60

208.00

203.40

624

271.70

219.10

208.50

203.90

625

272.30

219.55

208.95

204.35

626

272.90

220.00

209.40

204.80

627

273.50

220.45

209.85

205.25

628

274.10

220.90

210.30

205.70

629

274.70

221.40

210.80

206.20

630

275.30

221.85

211.25

206.65

631

275.90

222.30

211.70

207.10

632

276.50

222.75

212.15

207.55

633

277.10

223.20

212.60

208.00

634

277.70

223.70

213.10

208.50

635

278.30

224.15

213.55

208.95

636

278.90

224.60

214.00

209.40

637

279.50

225.05

214.45

209.85

638

280.10

225.50

214.90

210.30

639

280.70

226.00

215.40

210.80

640

281.30

226.45

215.85

211.25

641

281.90

226.90

216.30

211.70

642

282.50

227.35

216.75

212.15

643

283.10

227.80

217.20

212.60

644

283.70

228.30

217.70

213.10

645

284.30

228.75

218.15

213.55

646

284.90

229.20

218.60

214.00

647

285.50

229.65

219.05

214.45

648

286.10

230.10

219.50

214.90

649

286.70

230.60

220.00

215.40

650

287.30

231.05

220.45

2515.85

651

287.90

231.50

220.90

216.30

652

288.50

231.95

221.35

216.75

653

289.10

232.40

221.80

217.20

654

289.70

232.90

222.30

217.70

655

290.30

233.35

222.75

218.15

656

290.90

233.80

223.20

218.60

657

291.50

234.25

223.65

219.05

658

292.10

234.85

224.25

219.65

659

292.70

235.45

224.85

220.25

660

293.30

236.05

225.45

220.85

661

293.90

236.65

226.05

221.45

662

294.50

237.25

226.65

222.05

663

295.10

237.85

227.25

222.65

664

295.70

238.45

227.85

223.25

665

296.30

239.05

228.45

223.85

666

296.90

239.65

229.05

224.45

667

297.50

240.25

229.65

225.05

668

298.10

240.85

230.25

225.65

669

298.70

241.45

230.85

226.25

670

299.30

242.05

231.45

226.85

671

299.90

242.65

232.05

227.45

672

300.50

243.25

232.65

228.05

673

301.10

243.85

233.25

228.65

674

301.70

244.45

233.85

229.25

675

302.30

245.05

234.45

229.85

676

302.90

245.65

235.05

230.45

677

303.50

246.25

235.65

231.05

678

304.10

246.85

236.25

231.65

679

304.70

247.45

236.85

232.25

680

305.30

248.05

237.45

232.85

681

305.90

248.65

238.05

233.45

682

306.50

249.25

238.65

234.05

683

307.10

249.85

239.25

234.65

684

307.70

250.45

239.85

235.25

685

308.30

251.05

240.45

235.85

686

308.90

251.65

241.05

236.45

687

309.50

252.25

241.65

237.05

688

310.10

252.85

242.25

237.65

689

310.70

253.45

242.85

238.25

690

311.30

254.05

243.45

248.85

691

311.90

254.65

244.05

239.45

692

312.50

255.25

244.65

240.05

693

313.10

255.85

245.25

240.65

694

313.70

256.45

245.85

241.25

695

314.30

257.05

246.45

241.85

696

314.90

257.65

247.05

242.45

697

315.50

258.25

247.65

243.05

698

316.10

258.85

248.25

243.65

699

316.70

259.45

248.85

244.25

700

317.30

260.05

249.45

244.85

701

317.90

260.65

250.05

245.45

702

318.50

261.25

250.65

246.05

703

319.10

261.85

251.25

246.65

704

319.70

262.45

251.85

247.25

705

320.30

263.05

252.45

247.85

706

320.90

263.65

253.05

248.45

707

321.50

264.25

253.65

249.05

708

322.10

264.85

254.25

249.65

709

322.70

265.45

254.85

250.25

710

323.30

266.05

255.45

250.85

711

323.90

266.65

256.05

251.45

712

324.50

267.25

256.65

252.05

713

325.10

267.85

257.25

252.65

714

325.70

268.45

257.85

253.25

715

326.30

269.05

258.45

253.85

716

326.90

269.65

259.05

254.45

717

327.0

270.25

259.65

255.05

718

328.10

270.85

260.25

255.65

719

328.70

271.45

260.85

256.25

720

329.30

272.05

261.45

256.85

721

329.90

272.65

262.05

257.45

722

330.50

273.25

262.65

258.05

723

331.10

273.85

263.25

258.65

724

331.70

274.45

263.85

259.25

725

332.30

275.05

264.45

259.85

726

332.90

275.65

265.05

260.45

727

333.50

276.25

265.65

261.05

728

334.10

276.85

266.25

261.65

729

334.70

277.45

266.85

262.25

730

335.30

278.05

267.45

262.85

731

335.90

278.65

268.05

263.45

732

336.50

279.25

268.65

264.05

733

337.10

79.85

269.25

264.65

734

337.70

280.45

269.85

265.25

735

338.30

281.05

270.45

265.85

736

338.90

281.65

271.05

266.45

737

339.50

282.25

271.65

267.05

738

340.10

282.85

272.25

267.65

739

340.70

283.45

272.85

268.25

740

341.30

284.05

273.45

268.85

741

341.90

284.65

274.05

269.45

742

342.50

285.25

274.65

270.05

743

343.10

285.85

275.25

270.65

744

343.70

286.45

275.85

271.25

745

344.30

287.05

276.45

271.85

746

344.90

287.65

277.05

272.45

747

345.50

288.25

277.65

273.45

748

346.10

288.85

278.25

273.65

749

346.70

289.45

278.85

274.25

750

347.30

290.05

279.45

274.85

3Further amendments

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

SCHEDULERegulation 3

FURTHER AMENDMENTS OF INCOME TAX REGULATIONS

Provision amended

Amendment

Sub-regulation 54A (1)—

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

  • (a)

    Omit “$597”(wherever occurring), substitute “$800”.

  • (b)

    Omit “$270”, substitute “$362”.

  • (c)

    Omit “$539”, substitute “$722”.

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

Omit “$71.99”, substitute “$74.99”.

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

  • (a)

    Omit “$270” (wherever occurring), substitute “$362”.

  • (b)

    Omit “$203”, substitute “$272”.

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

Omit “$295.95”, substitute “$290.05”.

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

Omit “$295.95”, substitute “$290.05”.

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

Omit “$351.05”, substitute “$347.30”.

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

Omit “$417”, substitute “$559”.

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

Omit “$597-$2,591”, substitute “$800-$3,472”.

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

Omit “$539-$2,359”, substitute “$722-$3,160”.

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

Omit “$270-$1,283”, substitute “$362-$1,720”.

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

Omit “$203”, substitute “$272”.

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

Omit “$203”, substitute “$272”.

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

Omit “$597-46”, substitute “$800—62”.

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

Omit “$539-41”, substitute “$722—56”.

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

Omit “$270-21”, substitute “$362—28”.

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

Omit “$270-$1,283”, substitute “$362-$1,720”.

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

Omit “$203-$1,015”, substitute “$272-$1,360”.

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

Omit “$203”, substitute “$272”.

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

Omit “$203”, substitute “$272”.

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

Omit “$270-21”, substitute “$362—28”.

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

Omit “$203-16”, substitute “$272—21”

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 6 June 1980.

2. Statutory Rules 1936 No. 94 as amended to date. For previous amendments see Note 2 to Statutory Rules 1980 No. 86 and see also

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