Income Tax Regulations (Amendment) (Cth)

Statutory Rules

1979 No. 239

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 seventh day of November 1979.

 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 December 1979.

2Preservation of existing declarations

• (1)

  Subject to sub-regulation (2), where, before the commencement of these Regulations, an employee has furnished to his employer or to the Commissioner of Taxation 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.

• (2)

  Where, before the commencement of these Regulations, an employee has furnished to his employer or to the Commissioner of Taxation 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–

  • (a)

    that had not, before the commencement of these Regulations, ceased to have effect for the purposes of that Subdivision;

  • (b)

    in which the employee has claimed a concessional rebate in respect of a dependant who was, in relation to the employee as a taxpayer and in relation to the year of income that commenced on 1 July 1978, a person of the kind included in class 6 in the table in sub-section 159J (2) of the Income Tax Assessment Act 1936; and

  • (c)

    that had effect for the purposes of that Subdivision as in force immediately before the commencement of these Regulations as if the employee had not claimed that concessional rebate and as if the total rebate value of that employee within the meaning of that Subdivision as then in force in the declaration were reduced accordingly,

the provisions of that Subdivision as amended by these Regulations (other than regulation 54DAM) apply in relation to that declaration as if–

• (d)

  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;

• (e)

  the employee had not claimed in that declaration that concessional rebate; and

• (f)

  the total rebate value of that employee within the meaning of that Subdivision as amended by these Regulations specified in the declaration were reduced accordingly,

and, for the purposes of regulation 54DAM of the Income Tax Regulations as amended by these Regulations, the employee shall be deemed not to have claimed in that declaration a concessional rebate in respect of that dependant.

3Interpretation

 Regulation 54A of the Income Tax Regulations is amended by omitting paragraph (a) of the definition of “dependant rebate value” in sub-regulation (1) and substituting the following paragraph:

• “(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–$597;

  • (ii)

    class 5 in that table–$270; or

  • (iii)

    class 6 in that table–$539; or”.

4Rate of deductions where employee claims general exemption only

 Regulation 54B of the Income Tax Regulations is amended by omitting paragraph (b) and substituting the following paragraph:

• “(b)

  if the salary or wages is or are $751 or more–the amount that is equal to the sum of $295.95 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 $750.”.

5Rate of deductions where employee claims a rebate in respect of a dependant

 Regulation 54C of the Income Tax Regulations is amended by omitting paragraph (c) and substituting the following paragraph:

• “(c)

  if the salary or wages is or are $751 or more–the amount ascertained by deducting from the sum of–

  • (i)

    $295.95; and

  • (ii)

    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 $750,

 the amount (being a multiple of 5 cents) that is, or is nearest to, the amount (including any fraction of a cent) ascertained by multiplying 1.9 cents by the number equal to the number of dollars in the total rebate value of the employee specified in the declaration.”.

6Rate of deductions where employee does not furnish declaration

 Regulation 54D of the Income Tax Regulations is amended by omitting paragraph (b) and substituting the following paragraph:

• “(b)

  if the salary or wages is or are $751 or more–the amount equal to the sum of $351.05 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 $750.”.

7Rate of deductions where retirement amounts included

 Regulation 54DAAA of the Income Tax Regulations is amended by omitting “33.5” and substituting “32”.

8Operation of declaration

 Regulation 54DAG of the Income Tax Regulations is amended by omitting sub‑regulation (8) and substituting the following sub-regulation:

• “(8)

  Where the Commissioner determines a date for the purposes of sub-regulation (6) in relation to all declarations under this Sub-division or in relation to all declarations included in a specified class of declarations under this Subdivision, as the case may be, an employer who has been furnished with a declaration to which the determination relates by an employee shall, while the declaration remains in force, on each day for the payment of salary or wages to the employee (in this sub-regulation referred to as a ‘pay day’) during the period commencing on the date immediately following the date of the last payment of salary or wages before the 1 July referred to in that sub-regulation and ending on the date of the last payment of salary or wages before the date so determined, give effect to that declaration as if the employee furnishing that declaration had specified in that declaration–

  • (a)

    as the total rebate value, the sum of–

    • (i)

      the dependant rebate values applicable for the purposes of this Subdivision on the relevant pay day, in respect of the dependants whose names are included in that declaration; and

    • (ii)

      if he had specified in that declaration an amount in pursuance of sub-paragraph 54DAD (3) (b) (ii)–an amount equal to the amount applicable for the purposes of that sub-paragraph on the relevant pay day; and

  • (b)

    as the total zone rebate value, the sum of the zone dependant rebate values applicable for the purposes of this Sub-division on the relevant pay day, in respect of the zone dependants whose names are included in that declaration.”.

9Third 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 $72

 

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

2

0.65

3

0.95

4

1.30

5

1.60

6

1.90

7

2.25

8

2.55

9

2.90

10

3.20

11

3.50

12

3.85

13

4.15

14

4.50

15

4.80

16

5.10

17

5.45

18

5.75

19

6.10

20

6.40

21

6.70

22

7.05

23

7.35

24

7.70

25

8.00

26

8.30

27

8.65

28

8.95

29

9.30

30

9.60

31

9.90

32

10.25

33

10.55

34

10.90

35

11.20

36

11.50

37

11.85

38

12.15

39

12.50

40

12.80

41

13.10

42

13.45

43

13.75

44

14.10

45

14.40

46

14.70

47

15.05

48

15.35

49

15.70

50

16.00

51

16.30

52

16.65

53

16.95

54

17.30

55

17.60

56

17.90

57

18.25

58

18.55

59

18.90

60

19.20

61

19.50

62

19.85

63

20.15

64

20.50

65

20.80

66

21.10

67

21.45

68

21.75

69

22.10

70

22.40

71

22.70

 

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 $72 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)	$417 (ii)	$597 (iii)
$	$	$	$	$
72	23.05	0.25	--	--
73	23.35	0.60	--	--
74	23.70	0.90	--	--
75	24.00	1.25	--	--
76	24.30	--	--	--
77	24.65	--	--	--
78	24.95	--	--	--
79	25.30	--	--	--
80	25.60	--	--	--
81	25.90	--	--	--
82	26.25	--	--	--
83	26.55	--	--	--
84	26.90	--	--	--
85	27.20	--	--	--
86	27.50	4.80	--	--
87	27.85	5.15	--	--
88	28.15	5.45	--	--
89	28.50	5.80	--	--
90	28.80	6.10	--	--
91	29.10	6.45	--	--
92	29.45	6.75	--	--
93	29.75	7.10	--	--
94	30.10	7.40	--	--
95	30.40	7.75	--	--
96	30.70	8.05	0.15	--
97	31.05	8.40	0.50	--
98	31.35	8.70	0.80	--
99	31.70	9.05	1.15	--
100	32.00	9.35	1.45	--
101	32.30	9.70	1.80	--
102	32.65	10.00	2.10	--
103	32.95	10.35	2.45	--
104	33.30	10.65	2.75	--
105	33.60	11.00	3.10	--
106	33.90	11.30	3.40	--
107	34.25	11.65	3.75	0.30
108	34.55	11.95	4.05	0.60
109	34.90	12.30	4.40	0.95
110	35.20	12.60	4.70	1.25
111	35.50	12.95	5.05	1.60
112	35.85	13.25	5.35	1.90
113	36.15	13.60	5.70	2.25
114	36.50	13.90	6.00	2.55
115	36.80	14.25	6.35	2.90
116	37.10	14.55	6.65	3.20
117	37.45	14.90	7.00	3.55
118	37.75	15.20	7.30	3.85
119	38.10	15.55	7.65	4.20
120	38.40	15.85	7.95	4.50
121	38.70	16.20	8.30	4.85
122	39.05	16.50	8.60	5.15
123	39.35	16.85	8.95	5.50
124	39.70	17.15	9.25	5.80
125	40.00	17.50	9.60	6.15
126	40.30	17.80	9.90	6.45
127	40.65	18.15	10.25	6.80
128	40.95	8.45	10.55	7.10
129	41.30	18.80	10.90	7.45
130	41.60	19.10	11.20	7.75
131	41.90	19.45	11.55	8.10
132	42.25	19.75	11.85	8.40
133	42.55	20.10	12.20	8.75
134	42.90	20.40	12.50	9.05
135	43.20	20.75	12.85	9.40
136	43.50	21.05	13.15	9.70
137	43.85	21.40	13.50	10.05
138	44.15	21.70	13.80	10.35
139	44.50	22.05	14.15	10.70
140	44.80	22.35	14.45	11.00
141	45.10	22.70	14.80	11.35
142	45.45	23.00	15.10	11.65
143	45.75	23.35	15.45	12.00
144	46.10	23.65	15.75	12.30
145	46.40	24.00	16.10	12.65
146	46.70	24.30	16.40	12.95
147	47.05	24.65	16.75	13.30
148	47.35	24.95	17.05	13.60
149	47.70	25.30	17.40	13.95
150	48.00	25.60	17.70	14.25
151	48.30	25.95	18.05	14.60
152	48.65	26.25	18.35	14.90
153	48.95	26.60	18.70	15.25
154	49.30	26.90	19.00	15.55
155	49.60	27.25	19.35	15.90
156	49.90	27.55	19.65	16.20
157	50.25	27.90	20.00	16.55
158	50.55	28.20	20.30	16.85
159	50.90	28.55	20.65	17.20
160	51.20	28.85	20.95	17.50
161	51.50	29.20	21.30	17.85
162	51.85	29.50	21.60	18.15
163	52.15	29.85	21.95	18.50
164	52.50	30.15	22.25	18.80
165	52.80	30.50	22.60	19.15
166	53.10	30.80	22.90	19.45
167	53.45	31.15	23.25	19.80
168	53.75	31.45	23.55	20.10
169	54.10	31.80	23.90	20.45
170	54.40	32.10	24.20	20.75
171	54.70	32.45	24.55	21.10
172	55.05	32.75	24.85	21.40
173	55.35	33.10	25.20	21.75
174	55.70	33.40	25.50	22.05
175	56.00	33.75	25.85	22.40
176	56.30	34.05	26.15	22.70
177	56.65	34.40	26.50	23.05
178	56.95	34.70	26.80	23.35
179	57.30	35.05	27.15	23.70
180	57.60	35.35	27.45	24.00
181	57.90	35.70	27.80	24.35
182	58.25	36.00	28.10	24.65
183	58.55	36.35	28.45	25.00
184	58.90	36.65	28.75	25.30
185	59.20	37.00	29.10	25.65
186	59.50	37.30	29.40	25.95
187	59.85	37.65	29.75	26.30
188	60.15	37.95	30.05	26.60
189	60.50	38.30	30.40	26.95
190	60.80	38.60	30.70	27.25
191	61.10	38.95	31.05	27.60
192	61.45	39.25	31.35	27.90
193	61.75	39.60	31.70	28.25
194	62.15	39.90	32.00	28.55
195	62.60	40.25	32.35	28.90
196	63.05	40.55	32.65	29.20
197	63.50	40.90	33.00	29.55
198	63.95	41.20	33.30	29.85
199	64.45	41.55	33.65	30.20
200	64.90	41.85	33.95	30.50
201	65.35	42.20	34.30	30.85
202	65.80	42.50	34.60	31.15
203	66.25	42.85	34.95	31.50
204	66.75	43.15	35.25	31.80
205	67.20	43.50	35.60	32.15
206	67.65	43.80	35.90	32.45
207	68.10	44.15	36.25	32.80
208	68.55	44.45	36.55	33.10
209	69.05	44.80	36.90	33.45
210	69.50	45.10	37.20	33.75
211	69.95	45.45	37.55	34.10
212	70.40	45.75	37.85	34.40
213	70.85	46.10	38.20	34.75
214	71.35	46.40	38.50	35.05
215	71.80	46.75	38.85	35.40
216	72.25	47.05	39.15	35.70
217	72.70	47.40	38.50	36.05
218	73015	47.70	39.80	36.35
219	73.65	48.05	40.15	36.70
220	74.10	48.35	40.45	37.00
221	74.55	48.70	40.80	37.35
222	75.00	49.00	41.10	37.65
223	75.45	49.35	41.45	38.00
224	75.95	49.65	41.75	38.30
225	76.40	50.00	42.10	38.65
226	76.85	50.30	42.40	38.95
227	77.30	50.65	42.75	39.30
228	77.75	50.95	43.05	39.60
229	78.25	51.30	43.40	39.95
230	78.70	51.60	43.70	40.25
231	79.15	51.95	44.05	40.60
232	79.60	52.25	44.35	40.90
233	80.05	52.60	44.70	41.25
234	80.55	52.90	45.00	41.55
235	81.00	53.25	45.35	41.90
236	81.45	53.55	45.65	42.20
237	81.90	53.90	46.00	42.55
238	82.35	54.20	46.30	42.85
239	82.85	54.55	46.65	43.20
240	83.30	54.85	46.95	43.50
241	83.75	55.20	47.30	43.85
242	84.20	55.50	47.60	44.15
243	84.65	55.85	47.95	44.50
244	85.15	56.15	48.25	44.80
245	85.60	56.50	48.60	45.15
246	86.05	56.80	48.90	45.45
247	86.50	57.15	49.25	45.80
248	86.95	57.45	49.55	46.10
249	87.45	57.80	49.90	46.45
250	87.90	58.10	50.20	46.75
251	88.35	58.45	50.55	47.10
252	88.80	58.75	50.85	47.40
253	89.25	59.10	51.20	47.75
254	89.75	59.40	51.50	48.05
255	90.20	59.75	51.85	48.40
256	90.65	60.05	52.15	48.70
257	91.10	60.40	52.50	49.05
258	91.55	60.70	52.80	49.35
259	92.05	61.05	53.15	49.70
260	92.50	61.35	53.45	50.00
261	92.95	61.70	53.80	50.35
262	93.40	62.00	54.10	50.65
263	93.85	62.35	54.45	51.00
264	94.35	62.65	54.75	51.30
265	94.80	63.00	55.10	51.65
266	95.25	63.30	55.40	51.95
267	95.70	63.65	55.75	52.30
268	96.15	63.95	56.05	52.60
269	96.65	64.30	56.40	52.95
270	97.10	64.60	56.70	53.25
271	97.55	64.95	57.05	53.60
272	98.00	65.25	57.35	53.90
273	98.45	65.60	57.70	54.25
274	98.95	65.90	58.00	54.55
275	99.40	66.25	58.35	54.90
276	99.85	66.55	58.65	55.20
277	100.30	66.90	59.00	55.55
278	100.75	67.20	59.30	55.85
279	101.25	67.55	59.65	56.20
280	101.70	67.85	59.95	56.50
281	102.15	68.20	60.30	56.85
282	102.60	68.50	60.60	57.15
283	103.05	68.85	60.95	57.50
284	103.55	69.15	61.25	57.80
285	104.00	69.50	61.60	58.15
286	104.45	69.80	61.90	58.45
287	104.90	70.15	62.25	58.80
288	102.35	70.45	62.55	59.10
289	105.85	70.80	62.90	59.45
290	106.30	71.10	63.20	59.75
291	106.75	71.45	63.55	60.10
292	107.20	71.75	63.85	60.40
293	107.65	72.10	64.20	60.75
294	108.15	72.40	64.50	61.05
295	108.60	72.75	64.85	61.40
296	109.05	73.05	65.15	61.70
297	109.50	73.40	65.50	62.05
298	109.95	73.70	65.80	62.35
299	110.45	74.05	66.15	62.70
300	110.90	74.35	66.45	63.00
301	111.35	74.70	66.80	63.35
302	111.80	75.00	67.10	63.65
303	112.25	75.35	67.45	64.00
304	112.75	75.65	67.75	64.30
305	113.20	76.00	68.10	64.65
306	113.65	76.30	68.40	64.95
307	114.10	76.65	68.75	65.30
308	114.55	76.95	69.05	65.60
309	115.05	77.30	69.40	65.95
310	115.50	77.60	69.70	66.25
311	115.95	77.95	70.05	66.60
312	116.40	78.25	70.35	66.90
313	116.85	78.60	70.70	67.25
314	117.35	79.00	71.10	67.65
315	117.80	79.45	71.55	68.10
316	118.25	79.90	72.00	68.55
317	118.70	80.35	72.45	69.00
318	119.15	80.85	72.95	69.50
319	119.65	81.30	73.40	69.95
320	120.10	81.75	73.85	70.40
321	120.55	82.20	74.30	70.85
322	121.00	82.65	74.75	71.30
323	121.45	83.15	75.25	71.80
324	121.95	83.60	75.70	82.25
325	122.40	84.05	76.15	82.70
326	122.85	84.50	76.60	73.15
327	123.30	84.95	77.05	73.60
328	123.75	85.45	77.55	74.10
329	124.25	85.90	78.00	74.55
330	124.70	86.35	78.45	75.00
331	125.10	86.80	78.90	75.45
332	125.60	87.25	79.35	75.90
333	126.06	87.75	79.85	76.40
334	126.55	88.20	80.30	76.85
335	127.00	88.65	80.75	77.30
336	127.45	89.10	81.20	77.75
337	127.90	89.55	81.65	78.20
338	128.35	90.05	82.15	78.70
339	128.85	90.50	82.60	79.15
340	129.30	90.95	83.05	79.60
341	129.75	91.40	83.50	80.05
342	130.20	91.85	83.95	80.50
343	130.65	92.35	84.45	81.00
344	131.15	92.80	84.90	81.45
345	131.60	93.25	85.35	81.90
346	132.05	93.70	85.80	82.35
347	132.50	94.15	86.25	82.80
348	132.95	94.65	86.75	83.30
349	133.45	95.10	87.20	83.75
350	133.90	95.55	87.65	84.20
351	134.35	96.00	88.10	84.65
352	134.80	96.45	88.55	85.10
353	135.25	96.95	89.05	85.60
354	135.75	97.40	89.50	86.05
355	136.20	97.85	89.95	86.50
356	136.65	98.30	90.40	86.95
357	137.10	98.75	90.85	87.40
358	137.55	99.25	91.35	87.90
359	138.05	99.70	91.80	88.35
360	138.50	100.15	92.25	88.80
361	138.95	100.60	92.70	89.25
362	139.40	101.05	93.15	89.70
363	139.85	101.55	93.65	90.20
364	140.35	102.00	94.10	90.65
365	140.80	102.45	94.55	91.10
366	141.25	102.90	95.00	91.55
367	141.70	103.35	95.45	92.00
368	142.15	103.85	95.95	92.50
369	142.65	104.30	96.40	92.95
370	143.10	104.75	96.85	93.40
371	143.55	105.20	97.30	93.85
372	144.00	105.65	97.75	94.30
373	144.45	106.15	98.25	94.80
374	144.95	106.60	98.70	95.25
375	145.40	107.05	99.15	95.70
376	145.85	107.50	99.60	96.15
377	146.30	107.95	100.05	96.60
378	146.75	108.45	100.55	97.10
379	147.25	108.90	101.00	97.55
380	147.70	109.35	101.45	98.00
381	148.15	109.80	101.90	98.45
382	148.60	110.25	102.35	98.90
383	149.05	110.75	102.85	99.40
384	149.55	111.20	103.30	99.85
385	150.00	111.65	103.75	100.30
386	150.45	112.10	104.20	100.75
387	150.90	112.55	105.65	101.20
388	151.35	113.05	105.15	101.70
389	151.85	113.50	105.60	102.15
390	152.30	113.95	106.05	102.60
391	152.75	114.40	106.50	103.05
392	153.20	114.85	106.95	103.50
393	153.65	115.35	107.45	104.00
394	154.15	115.80	107.90	104.45
395	154.60	116.25	108.35	104.90
396	155.05	116.70	108.80	105.35
397	155.50	117.15	109.25	105.80
398	155.95	117.65	109.75	106.30
399	156.45	118.10	110.20	106.75
400	156.90	118.55	110.65	107.20
401	157.35	119.00	111.10	107.65
402	157.80	119.45	111.55	108.10
403	158.25	119.95	112.05	108.60
404	158.75	120.40	112.50	109.05
405	159.20	120.85	112.95	109.50
406	159.65	121.30	113.40	109.95
407	160.10	121.75	113.85	110.40
408	160.55	122.25	114.35	110.90
409	161.05	122.70	114.80	111.35
410	161.50	123.15	115.25	111.80
411	161.95	123.60	115.70	112.25
412	162.40	124.05	116.15	112.70
413	162.85	124.55	116.65	113.20
414	163.35	125.00	117.10	113.65
415	163.80	125.45	117.55	114.10
416	164.25	125.90	118.00	114.55
417	164.70	126.35	118.45	115.00
418	165.15	126.85	118.95	115.50
419	165.65	127.30	119.40	115.95
420	166.10	127.75	119.85	116.40
421	166.55	128.20	120.30	116.85
422	167.00	128.65	120.75	117.30
423	167.45	129.15	121.25	117.80
424	167.95	129.60	121.70	118.25
425	168.40	130.05	122.15	118.70
426	168.85	130.50	122.60	119.15
427	169.30	130.95	123.05	119.60
428	169.75	131.45	123.55	120.10
429	170.25	131.90	124.00	120.55
430	170.70	132.35	124.45	121.00
431	171.15	132.80	124.90	121.45
432	171.60	133.25	125.35	121.90
433	172.05	133.75	125.85	122.40
434	172.55	134.20	126.30	122.85
435	173.00	134.65	126.75	123.30
436	173.45	135.10	127.20	123.75
437	173.90	135.55	127.65	124.20
438	174.35	136.05	128.15	124.70
439	174.85	136.50	128.60	125.15
440	175.30	136.95	129.05	125.60
441	175.75	137.40	129.50	126.05
442	176.20	137.85	129.95	126.50
443	176.65	138.35	130.45	127.00
444	177.15	138.80	130.90	127.45
445	177.60	139.25	131.35	127.90
446	178.05	139.70	131.80	128.35
447	178.50	140.15	132.25	128.80
448	178.95	140.65	132.75	129.30
449	179.45	141.10	133.20	129.75
450	179.90	141.55	133.65	130.20
451	180.35	142.00	134.10	130.65
452	180.80	142.45	134.55	131.10
453	181.25	142.95	135.05	131.60
454	181.75	143.50	135.50	132.05
455	182.20	143.85	135.95	132.50
456	182.65	144.30	136.40	132.95
457	183.10	144.75	136.85	133.40
458	183.55	145.25	137.35	133.90
459	184.05	145.70	137.80	134.35
460	184.50	146.15	138.25	134.80
461	184.95	146.60	138.70	135.25
462	185.40	147.05	139.15	135.70
463	185.85	147.55	139.65	136.20
464	186.35	148.00	140.10	136.65
465	186.80	148.45	140.55	137.10
466	187.25	148.90	141.00	137.55
467	187.70	149.35	141.45	138.00
468	188.15	149.85	141.95	138.50
469	188.65	150.30	142.40	138.95
470	189.10	150.75	142.85	139.40
471	189.55	151.20	143.30	139.85
472	190.00	151.65	143.75	140.30
473	190.45	152.15	144.25	140.80
474	190.95	152.60	144.70	141.25
475	191.40	153.05	145.15	141.70
476	191.85	153.50	145.60	142.15
477	192.30	153.95	146.05	142.60
478	192.75	154.45	146.55	143.10
479	193.25	154.90	147.00	143.55
480	193.70	155.35	147.45	144.00
481	194.15	155.80	147.90	144.45
482	194.60	156.25	148.35	144.90
483	195.05	156.75	148.85	145.40
484	195.55	157.20	149.30	145.85
485	196.00	157.65	149.75	146.30
486	196.45	158.10	150.20	146.75
487	196.90	158.55	150.65	147.20
488	197.35	159.05	151.15	147.70
489	197.85	159.50	151.60	148.15
490	198.30	159.95	152.05	148.60
491	198.75	160.40	152.50	149.05
492	199.20	160.85	152.95	149.50
493	199.65	161.35	153.45	150.00
494	200.15	161.80	153.90	150.45
495	200.60	162.25	154.35	150.90
496	201.05	162.70	154.80	151.35
497	201.50	163.15	155.25	151.80
498	201.95	163.65	155.75	152.30
499	202.45	164.10	156.20	152.75
500	202.90	164.55	156.65	153.20
501	203.35	165.00	157.10	153.65
502	203.80	165.45	157.55	154.10
503	204.25	165.95	158.05	154.60
504	204.75	166.40	158.50	155.05
505	205.20	166.85	158.95	155.50
506	205.65	167.30	159.40	155.95
507	206.10	167.75	159.85	156.40
508	206.55	168.25	160.35	156.90
509	207.05	168.70	160.80	157.35
510	207.50	169.15	161.25	157.80
511	207.95	169.60	161.70	158.25
512	208.40	170.05	152.15	158.70
513	208.85	170.55	162.65	159.20
514	209.45	171.00	163.10	159.65
515	210.05	171.45	163.55	160.10
516	210.65	171.90	164.00	160.55
517	211.25	172.35	164.45	161.00
518	211.85	172.85	164.95	161.50
519	212.45	173.30	165.40	161.95
520	213.05	173.75	165.85	162.40
521	213.65	174.20	166.30	162.85
522	214.25	174.65	166.75	163.30
523	214.85	175.15	167.25	163.80
524	215.45	175.60	167.70	164.25
525	216.05	176.05	168.15	164.70
526	216.65	176.50	168.60	165.15
527	217.25	176.95	169.05	165.60
528	217.85	177.45	169.55	166.10
529	218.45	177.90	170.00	166.50
530	219.05	178.35	170.45	167.00
531	219.65	178.80	170.90	167.45
532	220.25	179.25	171.35	167.90
533	220.85	179.75	171.85	168.40
534	221.45	180.20	172.30	168.85
535	222.05	180.65	172.75	169.30
536	222.65	181.10	173.20	169.75
537	223.25	181.55	173.65	170.20
538	223.85	182.05	174.15	170.70
539	224.45	182.50	174.60	171.15
540	225.05	182.95	175.05	171.60
541	225.65	183.40	175.50	172.05
542	226.25	183.85	175.95	172.50
543	226.85	184.35	176.45	173.00
544	227.45	184.80	176.90	173.45
545	228.05	185.25	177.35	173.90
546	228.65

185.70	177.80	174.35
547	229.25	186.15	178.25	174.80
548	229.85	186.65	178.75	175.30
549	230.45	187.10	179.20	175.75
550	231.05	187.55	179.65	176.20
551	231.65	188.00	180.10	176.65
552	232.25	188.45	180.55	177.10
553	232.85	188.95	181.05	177.60
554	233.45	189.40	181.50	178.05
555	234.05	189.85	181.95	178.50
556	234.65	190.30	182.40	178.95
557	235.25	190.75	182.85	179.40
558	235.85	191.25	183.35	179.90
559	236.45	191.70	183.80	180.35
560	237.05	192.15	184.25	180.80
561	237.65	192.60	184.70	181.25
562	238.25	193.05	185.15	181.70
563	238.85	193.55	185.65	182.20
564	239.45	194.00	186.10	182.65
565	240.05	194.45	186.55	183.10
566	240.65	194.90	187.00	183.55
567	241.25	195.35	187.45	184.00
568	241.85	195.85	187.95	184.50
569	242.45	196.30	188.40	184.95
570	243.05	196.75	188.85	185.40
571	243.65	197.20	189.30	185.85
572	244.25	197.65	189.75	186.30
573	244.85	198.15	190.25	186.80
574	245.45	198.60	190.70	187.25
575	246.05	199.05	191.15	187.70
576	246.65	199.50	191.60	188.15
577	247.25	199.95	192.05	188.60
578	247.85	200.45	192.55	189.10
579	248.45	200.90	193.00	189.55
580	249.05	201.35	193.45	190.00
581	249.65	201.80	193.90	190.45
582	250.25	202.25	194.35	190.90
583	250.85	202.75	194.85	191.40
584	251.45	203.20	195.30	191.85
585	252.05	203.65	195.75	192.30
586	252.65	204.10	196.20	192.75
587	253.25	204.55	196.65	193.20
588	253.85	205.05	197.15	193.70
589	254.45	205.50	197.60	194.15
590	255.05	205.95	198.05	194.60
591	255.65	206.40	198.50	195.05
592	256.25	206.85	198.95	195.50
593	256.85	207.35	199.45	196.00
594	257.45	207.80	199.90	196.45
595	258.05	208.25	200.35	196.90
596	258.65	208.70	200.80	197.35
597	259.25	209.10	201.25	197.80
598	259.85	209.65	201.75	198.30
599	260.45	210.10	202.20	198.75
600	261.05	210.55	202.65	199.20
601	261.65	211.00	203.10	199.65
602	262.25	211.45	203.55	200.10
603	262.85	211.95	204.05	200.60
604	263.45	212.40	205.50	201.05
605	264.05	212.85	204.95	201.50
606	264.65	213.30	205.40	201.95
607	265.25	213.75	205.85	202.40
608	265.85	214.25	206.35	202.90
609	266.45	214.70	206.80	203.35
610	267.05	215.15	207.25	203.80
611	267.65	215.60	207.70	204.25
612	268.25	216.05	208.15	204.70
613	268.85	216.55	208.65	205.20
614	269.45	217.00	209.10	205.65
615	270.05	217.45	209.55	206.10
616	270.65	217.90	210.00	206.55
617	271.25	218.35	210.45	207.00
618	271.85	218.85	210.95	207.50
619	272.45	219.30	211.40	207.95
620	273.05	219.75	211.85	208.40
621	273.65	220.20	212.30	208.85
622	274.25	220.65	212.75	209.30
623	274.85	221.15	213.25	209.80
624	275.45	221.60	213.70	210.25
625	276.05	222.05	214.15	210.70
626	276.65	222.50	214.60	211.15
627	27725	222.95	215.05	211.60
628	277.85	223.45	215.55	212.10
629	278.45	223.90	216.00	212.55
630	279.05	224.35	216.45	213.00
631	279.65	224.80	216.90	213.45
632	280.25	225.25	217.35	213.90
633	280.85	225.75	217.85	214.40
634	281.45	226.35	218.45	215.00
635	282.05	226.95	219.05	215.60
636	282.65	227.55	219.65	216.20
637	283.25	228.15	220.25	216.80
638	283.85	228.75	220.85	217.40
639	284.45	229.35	221.45	218.00
640	285.05	229.95	222.05	218.60
641	285.65	230.55	222.65	219.20
642	286.25	231.15	223.25	219.80
643	286.85	231.75	223.85	220.40
644	287.45	232.35	224.45	221.00
645	288.05	232.95	225.05	221.60
646	288.65	233.55	225.65	222.20
647	289.25	234.15	226.25	222.80
648	289.85	234.75	226.85	223.40
649	290.45	235.35	227.45	224.00
650	291.05	235.95	228.05	224.60
651	291.65	236.55	228.65	225.20
652	292.25	237.15	229.25	225.80
653	292.85	237.75	229.85	226.40
654	293.45	238.35	230.45	227.00
655	294.05	238.95	231.05	227.60
656	294.65	239.55	231.65	228.20
657	295.25	240.15	232.25	228.80
658	295.85	240.75	232.85	229.40
659	296.45	241.35	233.45	230.00
660	297.05	241.95	234.05	230.60
661	297.65	242.55	234.65	231.20
662	298.25	243.15	235.25	231.80
663	298.85	243.75	235.85	232.40
664	299.45	244.35	236.45	233.00
665	300.05	244.95	237.05	233.60
666	300.65	245.55	237.65	234.20
667	301.25	246.15	238.25	234.80
668	301.85	246.75	238.85	235.40
669	302.45	247.35	239.45	236.00
670	303.05	247.95	240.05	236.60
671	303.65	248.55	240.65	237.20
672	304.25	249.15	241.25	237.80
673	304.85	249.75	241.85	238.40
674	305.45	250.35	242.45	239.00
675	306.05	250.95	243.05	239.60
676	306.65	251.55	243.65	240.20
677	307.25	252.15	244.25	240.80
678	307.85	252.75	244.85	241.40
679	308.45	253.35	245.45	242.00
680	309.05	253.95	246.05	242.60
681	309.65	254.55	246.65	243.20
682	310.25	255.15	247.25	243.80
683	310.85	255.75	247.85	244.40
684	311.45	256.35	248.45	245.00
685	312.05	256.95	249.05	245.60
686	312.65	257.55	249.65	246.20
687	313.25	258.15	250.25	246.80
688	313.85	258.75	250.85	247.40
689	314.45	259.35	251.45	248.00
690	315.05	259.95	252.05	248.60
691	315.65	260.55	252.65	249.20
692	316.25	261.15	253.25	249.80
693	316.85	261.75	253.85	250.40
694	317.45	262.35	254.45	251.00
695	318.05	262.95	255.05	251.60
696	318.65	263.55	255.65	252.20
697	319.25	264.15	256.25	252.80
698	319.85	264.75	256.85	253.40
699	320.45	265.35	257.45	254.00
700	321.05	265.95	258.05	254.60
701	321.65	266.55	258.65	255.20
702	322.25	267.15	259.25	255.80
703	322.85	267.75	259.85	256.40
704	323.45	268.35	260.45	257.00
705	324.05	268.95	261.05	257.60
706	324.65	269.55	261.65	258.20
707	325.25	270.15	262.25	258.80
708	325.85	270.75	262.85	259.40
709	326.45	271.35	263.45	260.00
710	327.05	271.95	264.05	260.60
711	327.65	272.55	264.65	261.20
712	328.25	273.15	265.25	261.80
713	328.85	273.75	265.85	262.40
714	329.45	274.35	266.45	263.00
715	330.05	274.95	267.05	263.60
716	330.65	275.55	267.65	264.20
717	331.25	276.15	268.25	264.80
718	331.85	276.75	268.85	265.40
719	332.45	277.35	269.45	266.00
720	333.05	277.95	270.05	266.60
721	333.65	278.55	270.65	267.20
722	334.25	279.15	271.25	267.80
723	334.85	279.75	271.85	268.40
724	335.45	280.35	272.45	269.00
725	336.05	280.95	273.05	269.60
726	336.65	281.55	273.65	270.00
727	337.25	282.15	274.25	270.80
728	337.85	282.75	274.85	271.40
729	338.45	283.35	275.45	272.00
730	339.05	283.95	276.05	272.60
731	339.65	284.55	276.65	273.20
732	340.25	285.15	277.25	273.80
733	340.85	285.75	277.85	274.40
734	341.45	286.35	278.45	275.00
735	342.05	286.95	279.05	275.60
736	342.65	287.55	279.65	276.20
737	343.25	288.15	280.25	276.80
738	343.85	288.75	280.85	277.40
739	344.45	289.35	281.45	278.00
740	345.05	289.95	282.05	278.60
741	345.65	290.55	282.65	279.20
742	346.25	291.15	283.25	279.80
743	346.85	291.75	283.85	280.40
744	347.45	292.35	284.45	281.00
745	348.05	292.95	285.05	281.60
746	348.65	293.55	285.65	282.20
747	349.25	294.15	286.25	282.80
748	349.85	294.75	286.85	283.40
749	350.45	295.35	287.45	284.00
750	351.05	295.95	288.05	284.60

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 9 November 1979.

2. Statutory Rules 1936 No. 94 as amended to date. For previous amendments see Note 2 to Statutory Rules 1979 No. 126 and see also