Income Tax Regulations (Amendment) (Cth)

INCOME TAX ASSESSMENT ACT

INCOME TAX REGULATIONS

Statutory Rules 1971 No. 120(a)

Commencement.

1. These Regulations shall come into operation on the first day of October, 1971.

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

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

Form of declaration as to dependants.

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

(a) by omitting from paragraph (a) of sub-regulation (6b.) the words “a spouse, daughter-housekeeper or parent” and inserting in their stead the words “a person specified or included in class 1, class 2 or class 6 in the table in sub-section (2.) of section 82b of the Act”;

(b) by omitting from paragraph (b) of that sub-regulation the words “, a student child or an invalid relative” and inserting in their stead the words “or a person included in class 4 or class 5 in that table”; and

(c) by omitting from paragraph (c) the words “in the case of any other child” and inserting in their stead the words “in the case of any child to which a preceding paragraph of this sub-regulation does not apply”..

Third Schedule.

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 The Third Schedule to the Income Tax Regulations is repealed and the following Schedule is inserted in its stead:—

(a) Made under the Income Tax Assessment Act 1936-1971 on 14 September 1971; notified in the Commonwealth Gazette on 14 September 1971.

THIRD SCHEDULE Regulations 54a and 54b.

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

 

Column 1		Column 2
Salary or wages in respect of week or part of week—		Amount of deduction, where deduction value of dependants is—
Exceeding—	But not exceeding—	Nil	$208	$312	$364	$520	$676	$728	$832	$988	$1,144	$1,300
		(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)
$	$	$	$	$	$	$	$	$	$	$	$	$
8.00	8.50	0.10	..	..	..	..	..	..	..	..	..	..
8.50	9.00	0.10	..	..	..	..	..	..	..	..	..	..
9.00	9.50	0.15	..	..	..	..	..	..	..	..	..	..
9.50	10.00	0.15	..	..	..	..	..	..	..	..	..	..
10.00	10.50	0.20	..	..	..	..	..	..	..	..	..	..
10.50	11.00	0.20	..	..	..	..	..	..	..	..	..	..
11.00	11.50	0.25	..	..	..	..	..	..	..	..	..	..
11.50	12.00	0.30	..	..	..	..	..	..	..	..	..	..
12.00	12.50	0.30	0.10	..	..	..	..	..	..	..	..	..
12.50	13.00	0.35	0.10	..	..	..	..	..	..	..	..	..
13.00	13.50	0.40	0.15	..	..	..	..	..	..	..	..	..
13.50	14.00	0.45	0.15	..	..	..	..	..	..	..	..	..
14.00	14.50	0.45	0.20	0.10	..	..	..	..	..	..	..	..
14.50	15.00	0.50	0.20	0.10	..	..	..	..	..	..	..	..
15.00	15.50	0.55	0.25	0.15	0.10	..	..	..	..	..	..	..
15.50	16.00	0.60	0.30	0.15	0.10	..	..	..	..	..	..	..
16.00	16.50	0.65	0.30	0.20	0.15	..	..	..	..	..	..	..
16.50	17.00	0.70	0.35	0.20	0.15	..	..	..	..	..	..	..
17.00	17.50	0.75	0.40	0.25	0.20	..	..	..	..	..	..	..
17.50	18.00	0.80	0.45	0.30	0.20	..	..	..	..	..	..	..
18.00	18.50	0.85	0.45	0.30	0.25	0.10	..	..	..	..	..	..
18.50	19.00	0.90	0.50	0.35	0.30	0.10	..	..	..	..	..	..
19.00	19.50	0.95	0.55	0.40	0.30	0.15	..	..	..	..	..	..
19.50	20.00	1.00	0.60	0.45	0.35	0.15	..	..	..	..	..	..
20.00	20.50	1.05	0.65	0.45	0.40	0.20	..	..	..	..	..	..
20.50	21.00	1.10	0.70	0.50	0.45	0.20	..	..	..	..	..	..
21.00	21.50	1.20	0.75	0.55	0.45	0.25	0.10	..	..	..	..	..
21.50	22.00	1.25	0.80	0.60	0.50	0.30	0.10	..	..	..	..	..

Third Schedule—continued

Table A—continued

Column 1		Column 2
Salary or wages in respect of week or part of week—		Amount of deduction, where deduction value of dependants is—
Exceeding—	But not exceeding—	Nil	$208	$312	$364	$520	$676	$728	$832	$988	$1,144	$1,300
		(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)
$	$	$	$	$	$	$	$	$	$	$	$	$
22.00	22.50	1.30	0.85	0.65	0.55	0.30	0.15	0.10	..	..	..	..
22.50	23.00	1.35	0.90	0.70	0.60	0.35	0.15	0.10	..	..	..	..
23.00	23.50	1.45	0.95	0.75	0.65	0.40	0.20	0.15	..	..	..	..
23.50	24.00	1.50	1.00	0.80	0.70	0.45	0.20	0.15	..	..	..	..
24.00	24.50	1.55	1.05	0.85	0.75	0.45	0.25	0.20	0.10	..	..	..
24.50	25.00	1.65	1.10	0.90	0.80	0.50	0.30	0.20	0.10	..	..	..
25.00	25.50	1.70	1.20	0.95	0.85	0.55	0.30	0.25	0.15	..	..	..
25.50	26.00	1.75	1.25	1.00	0.90	0.60	0.35	0.30	0.15	..	..	..
26.00	26.50	1.85	1.30	1.05	0.95	0.65	0.40	0.30	0.20	..	..	..
26.50	27.00	1.90	1.35	1.10	1.00	0.70	0.45	0.35	0.20	..	..	..
27.00	27.50	2.00	1.45	1.20	1.05	0.75	0.45	0.40	0.25	0.10	..	..
27.50	28.00	2.05	1.50	1.25	1.10	0.80	0.50	0.45	0.30	0.10	..	..
28.00	28.50	2.15	1.55	1.30	1.20	0.85	0.55	0.45	0.30	0.15	..	..
28.50	29.00	2.20	1.65	1.35	1.25	0.90	0.60	0.50	0.35	0.15	..	..
29.00	29.50	2.30	1.70	1.45	1.30	0.95	0.65	0.55	0.40	0.20	..	..
29.50	30.00	2.35	1.75	1.50	1.35	1.00	0.70	0.60	0.45	0.20	..	..
30.00	30.50	2.45	1.85	1.55	1.45	1.05	0.75	0.65	0.45	0.25	0.10	..
30.50	31.00	2.55	1.90	1.65	1.50	1.10	0.80	0.70	0.50	0.30	0.10	..
31.00	31.50	2.60	2.00	1.70	1.55	1.20	0.85	0.75	0.55	0.30	0.15	..
31.50	32.00	2.70	2.05	1.75	1.65	1.25	0.90	0.80	0.60	0.35	0.15	..
32.00	32.50	2.75	2.15	1.85	1.70	1.30	0.95	0.85	0.65	0.40	0.20	..
32.50	33.00	2.85	2.20	1.90	1.75	1.35	1.00	0.90	0.70	0.45	0.20	..
33.00	33.50	2.95	2.30	2.00	1.85	1.45	1.05	0.95	0.75	0.45	0.25	0.10
33.50	34.00	3.05	2.35	2.05	1.90	1.50	1.10	1.00	0.80	0.50	0.30	0.10
34.00	34.50	3.10	2.45	2.15	2.00	1.55	1.20	1.05	0.85	0.55	0.30	0.15
34.50	35.00	3.20	2.55	2.20	2.05	1.65	1.25	1.10	0.90	0.60	0.35	0.15
35.00	35.50	3.30	2.60	2.30	2.15	1.70	1.30	1.20	0.95	0.65	0.40	0.20
35.50	36.00	3.40	2.70	2.35	2.20	1.75	1.35	1.25	1.00	0.70	0.45	0.20

36.00	36.50	3.50	2.75	2.45	2.30	1.85	1.45	1.30	1.05	0.75	0.45	0.25
36.50	37.00	3.55	2.85	2.55	2.35	1.90	1.50	1.35	1.10	0.80	0.50	0.30
37.00	37.50	3.65	2.95	2.60	2.45	2.00	1.55	1.45	1.20	0.85	0.55	0.30
37.50	38.00	3.75	3.05	2.70	2.55	2.05	1.65	1.50	1.25	0.90	0.60	0.35
38.00	38.50	3.85	3.10	2.75	2.60	2.15	1.70	1.55	1.30	0.95	0.65	0.40
38.50	39.00	3.95	3.20	2.85	2.70	2.20	1.75	1.65	1.35	1.00	0.70	0.45
39.00	39.50	4.05	3.30	2.95	2.75	2.30	1.85	1.70	1.45	1.05	0.75	0.45
39.50	40.00	4.15	3.40	3.05	2.85	2.35	1.90	1.75	1.50	1.10	0.80	0.50
40.00	40.50	4.25	3.50	3.10	2.95	2.45	2.00	1.85	1.55	1.20	0.85	0.55
40.50	41.00	4.35	3.55	3.20	3.05	2.55	2.05	1.90	1.65	1.25	0.90	0.60
41.00	41.50	4.45	3.65	3.30	3.10	2.60	2.15	2.00	1.70	1.30	0.95	0.65
41.50	42.00	4.55	3.75	3.40	3.20	2.70	2.20	2.05	1.75	1.35	1.00	0.70
42.00	42.50	4.65	3.85	3.50	3.30	2.75	2.30	2.15	1.85	1.45	1.05	0.75
42.50	43.00	4.75	3.95	3.55	3.40	2.85	2.35	2.20	1.90	1.50	1.10	0.80
43.00	43.50	4.85	4.05	3.65	3.50	2.95	2.45	2.30	2.00	1.55	1.20	0.85
43.50	44.00	4.95	4.15	3.75	3.55	3.05	2.55	2.35	2.05	1.65	1.25	0.90
44.00	44.50	5.05	4.25	3.85	3.65	3.10	2.60	2.45	2.15	1.70	1.30	0.95
44.50	45.00	5.20	4.35	3.95	3.75	3.20	2.70	2.55	2.20	1.75	1.35	1.00
45.00	45.50	5.30	4.45	4.05	3.85	3.30	2.75	2.60	2.30	1.85	1.45	1.05
45.50	46.00	5.40	4.55	4.15	3.95	3.40	2.85	2.70	2.35	1.90	1.50	1.10
46.00	46.50	5.50	4.65	4.25	4.05	3.50	2.95	2.75	2.45	2.00	1.55	1.20
46.50	47.00	5.60	4.75	4.35	4.15	3.55	3.05	2.85	2.55	2.05	1.65	1.25
47.00	47.50	5.70	4.85	4.45	4.25	3.65	3.10	2.95	2.60	2.15	1.70	1.30
47.50	48.00	5.85	4.95	4.55	4.35	3.75	3.20	3.05	2.70	2.20	1.75	1.35
48.00	48.50	5.95	5.05	4.65	4.45	3.85	3.30	3.10	2.75	2.30	1.85	1.45
48.50	49.00	6.05	5.20	4.75	4.55	3.95	3.40	3.20	2.85	2.35	1.90	1.50
49.00	49.50	6.15	5.30	4.85	4.65	4.05	3.50	3.30	2.95	2.45	2.00	1.55
49.50	50.00	6.30	5.40	4.95	4.75	4.15	3.55	3.40	3.05	2.55	2.05	1.65
50.00	50.50	6.40	5.50	5.05	4.85	4.25	3.65	3.50	3.10	2.60	2.15	1.70
50.50	51.00	6.50	5.60	5.20	4.95	4.35	3.75	3.55	3.20	2.70	2.20	1.75
51.00	51.50	6.65	5.70	5.30	5.05	4.45	3.85	3.65	3.30	2.75	2.30	1.85
51.50	52.00	6.75	5.85	5.40	5.20	4.55	3.95	3.75	3.40	2.85	2.35	1.90
52.00	52.50	6.85	5.95	5.50	5.30	4.65	4.05	3.85	3.50	2.95	2.45	2.00
52.50	53.00	7.00	6.05	5.60	5.40	4.75	4.15	3.95	3.55	3.05	2.55	2.05
53.00	53.50	7.10	6.15	5.70	5.50	4.85	4.25	4.05	3.65	3.10	2.60	2.15
53.50	54.00	7.20	6.30	5.85	5.60	4.95	4.35	4.15	3.75	3.20	2.70	2.20
54.00	54.50	7.35	6.40	5.95	5.70	5.05	4.45	4.25	3.85	3.30	2.75	2.30
54.50	55.00	7.45	6.50	6.05	5.85	5.20	4.55	4.35	3.95	3.40	2.85	2.35
55.00	55.50	7.60	6.65	6.15	5.95	5.30	4.65	4.45	4.05	3.50	2.95	2.45
55.50	56.00	7.70	6.75	6.30	6.05	5.40	4.75	4.55	4.15	3.55	3.05	2.55

Third Schedule—continued

Table A—continued

Column 1		Column 2
Salary or wages in respect of week or part of week—		Amount of deduction, where deduction value of dependants is—
		Nil	$208	$312	$364	$520	$676	$728	$832	$988	$1,144	$1,300
Exceeding—	But not exceeding—	(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)
$	$	$	$	$	$	$	$	$	$	$	$	$
56.00	56.50	7.80	6.85	6.40	6.15	5.50	4.85	4.65	4.25	3.65	3.10	2.60
56.50	57.00	7.95	7.00	6.50	6.30	5.60	4.95	4.75	4.35	3.75	3.20	2.70
57.00	57.50	8.05	7.10	6.65	6.40	5.70	5.05	4.85	4.45	3.85	3.30	2.75
57.50	58.00	8.20	7.20	6.75	6.50	5.85	5.20	4.95	4.55	3.95	3.40	2.85
58.00	58.50	8.30	7.35	6.85	6.65	5.95	5.30	5.05	4.65	4.05	3.50	2.95
58.50	59.00	8.45	7.45	7.00	6.75	6.05	5.40	5.20	4.75	4.15	3.55	3.05
59.00	59.50	8.55	7.60	7.10	6.85	6.15	5.50	5.30	4.85	4.25	3.65	3.10
59.50	60.00	8.70	7.70	7.20	7.00	6.30	5.60	5.40	4.95	4.35	3.75	3.20
60.00	60.50	8.80	7.80	7.35	7.10	6.40	5.70	5.50	5.05	4.45	3.85	3.30
60.50	61.00	8.95	7.95	7.45	7.20	6.50	5.85	5.60	5.20	4.55	3.95	3.40
61.00	61.50	9.10	8.05	7.60	7.35	6.65	5.95	5.70	5.30	4.65	4.05	3.50
61.50	62.00	9.15	8.20	7.70	7.45	6.75	6.05	5.85	5.40	4.75	4.15	3.55
62.00	62.50	9.25	8.30	7.80	7.60	6.85	6.15	5.95	5.50	4.85	4.25	3.65
62.50	63.00	9.35	8.45	7.95	7.70	7.00	6.30	6.05	5.60	4.95	4.35	3.75
63.00	63.50	9.45	8.55	8.05	7.80	7.10	6.40	6.15	5.70	5.05	4.45	3.85
63.50	64.00	9.55	8.70	8.20	7.95	7.20	6.50	6.30	5.85	5.20	4.55	3.95
64.00	64.50	9.60	8.80	8.30	8.05	7.35	6.65	6.40	5.95	5.30	4.65	4.05
64.50	65.00	9.70	8.95	8.45	8.20	7.45	6.75	6.50	6.05	5.40	4.75	4.15
65.00	65.50	9.80	9.10	8.55	8.30	7.60	6.85	6.65	6.15	5.50	4.85	4.25
65.50	66.00	9.90	9.15	8.70	8.45	7.70	7.00	6.75	6.30	5.60	4.95	4.35
66.00	66.50	10.00	9.25	8.80	8.55	7.80	7.10	6.85	6.40	5.70	5.05	4.45
66.50	67.00	10.10	9.35	8.95	8.70	7.95	7.20	7.00	6.50	5.85	5.20	4.55
67.00	67.50	10.25	9.45	9.10	8.80	8.05	7.35	7.10	6.65	5.95	5.30	4.65
67.50	68.00	10.35	9.55	9.15	8.95	8.20	7.45	7.20	6.75	6.05	5.40	4.75
68.00	68.50	10.45	9.60	9.25	9.10	8.30	7.60	7.35	6.85	6.15	5.50	4.85
68.50	69.00	10.55	9.70	9.35	9.15	8.45	7.70	7.45	7.00	6.30	5.60	4.95
69.00	69.50	10.65	9.80	9.45	9.25	8.55	7.80	7.60	7.10	6.40	5.70	5.05
69.50	70.00	10.80	9.90	9.55	9.35	8.70	7.95	7.70	7.20	6.50	5.85	5.20

70.00	70.50	10.90	10.00	9.60	9.45	8.80	8.05	7.80	7.35	6.65	5.95	5.30
70.50	71.00	11.00	10.10	9.70	9.55	8.95	8.20	7.95	7.45	6.75	6.05	5.40
71.00	71.50	11.15	10.25	9.80	9.60	9.10	8.30	8.05	7.60	6.85	6.15	5.50
71.50	72.00	11.25	10.35	9.90	9.70	9.15	8.45	8.20	7.70	7.00	6.30	5.60
72.00	72.50	11.35	10.45	10.00	9.80	9.25	8.55	8.30	7.80	7.10	6.40	5.70
72.50	73.00	11.50	10.55	10.10	9.90	9.35	8.70	8.45	7.95	7.20	6.50	5.85
73.00	73.50	11.60	10.65	10.25	10.00	9.45	8.80	8.55	8.05	7.35	6.65	5.95
73.50	74.00	11.75	10.80	10.35	10.10	9.55	8.95	8.70	8.20	7.45	6.75	6.05
74.00	74.50	11.85	10.90	10.45	10.25	9.60	9.10	8.80	8.30	7.60	6.85	6.15
74.50	75.00	12.00	11.00	10.55	10.35	9.70	9.15	8.95	8.45	7.70	7.00	6.30
75.00	75.50	12.15	11.15	10.65	10.45	9.80	9.25	9.10	8.55	7.80	7.10	6.40
75.50	76.00	12.25	11.25	10.80	10.55	9.90	9.35	9.15	8.70	7.95	7.20	6.50
76.00	76.50	12.40	11.35	10.90	10.65	10.00	9.45	9.25	8.80	8.05	7.35	6.65
76.50	77.00	12.55	11.50	11.00	10.80	10.10	9.55	9.35	8.95	8.20	7.45	6.75
77.00	77.50	12.65	11.60	11.15	10.90	10.25	9.60	9.45	9.10	8.30	7.60	6.85
77.50	78.00	12.80	11.75	11.25	11.00	10.35	9.70	9.55	9.15	8.45	7.70	7.00
78.00	78.50	12.95	11.85	11.35	11.15	10.45	9.80	9.60	9.25	8.55	7.80	7.10
78.50	79.00	13.10	12.00	11.50	11.25	10.55	9.90	9.70	9.35	8.70	7.95	7.20
79.00	79.50	13.25	12.15	11.60	11.35	10.65	10.00	9.80	9.45	8.80	8.05	7.35
79.50	80.00	13.35	12.25	11.75	11.50	10.80	10.10	9.90	9.55	8.95	8.20	7.45
80.00	80.50	13.50	12.40	11.85	11.60	10.90	10.25	10.00	9.60	9.10	8.30	7.60
80.50	81.00	13.65	12.55	12.00	11.75	11.00	10.35	10.10	9.70	9.15	8.45	7.70
81.00	81.50	13.80	12.65	12.15	11.85	11.15	10.45	10.25	9.80	9.25	8.55	7.80
81.50	82.00	13.95	12.80	12.25	12.00	11.25	10.55	10.35	9.90	9.35	8.70	7.95
82.00	82.50	14.10	12.95	12.40	12.15	11.35	10.65	10.45	10.00	9.45	8.80	8.05
82.50	83.00	14.25	13.10	12.55	12.25	11.50	10.80	10.55	10.10	9.55	8.95	8.20
83.00	83.50	14.40	13.25	12.65	12.40	11.60	10.90	10.65	10.25	9.60	9.10	8.30
83.50	84.00	14.55	13.35	12.80	12.55	11.75	11.00	10.80	10.35	9.70	9.15	8.45
84.00	84.50	14.70	13.50	12.95	12.65	11.85	11.15	10.90	10.45	9.80	9.25	8.55
84.50	85.00	14.85	13.65	13.10	12.80	12.00	11.25	11.00	10.55	9.90	9.35	8.70
85.00	85.50	15.00	13.80	13.25	12.95	12.15	11.35	11.15	10.65	10.00	9.45	8.80
85.50	86.00	15.15	13.95	13.35	13.10	12.25	11.50	11.25	10.80	10.10	9.55	8.95
86.00	86.50	15.35	14.10	13.50	13.25	12.40	11.60	11.35	10.90	10.25	9.60	9.10
86.50	87.00	15.50	14.25	13.65	13.35	12.55	11.75	11.50	11.00	10.35	9.70	9.15
87.00	87.50	15.65	14.40	13.80	13.50	12.65	11.85	11.60	11.15	10.45	9.80	9.25
87.50	88.00	15.80	14.55	13.95	13.65	12.80	12.00	11.75	11.25	10.55	9.90	9.35
88.00	88.50	15.95	14.70	14.10	13.80	12.95	12.15	11.85	11.35	10.65	10.00	9.45
88.50	89.00	16.15	14.85	14.25	13.95	13.10	12.25	12.00	11.50	10.80	10.10	9.55
89.00	89.50	16.30	15.00	14.40	14.10	13.25	12.40	12.15	11.60	10.90	10.25	9.60
89.50	90.00	16.45	15.15	14.55	14.25	13.35	12.55	12.25	11.75	11.00	10.35	9.70

Third Schedule—continued

Table A—continued

 

Column 1		Column 2
Salary or wages in respect of week or part of week—		Amount of deduction, where deduction value of dependants is—
		Nil	$208	$312	$364	$520	$676	$728	$832	$988	$1,144	$1,300
Exceeding—	But not exceeding—	(i)	(ii)	(iii)	(iv)	(v)	(vi)	(vii)	(viii)	(ix)	(x)	(xi)
$	$	$	$	$	$	$	$	$	$	$	$	$
90.00	90.50	16.65	15.35	14.70	14.40	13.50	12.65	12.40	11.85	11.15	10.45	9.80
90.50	91.00	16.80	15.50	14.85	14.55	13.65	12.80	12.55	12.00	11.25	10.55	9.90
91.00	91.50	16.95	15.65	15.00	14.70	13.80	12.95	12.65	12.15	11.35	10.65	10.00
91.30	92.00	17.15	15.80	15.15	14.85	13.95	13.10	12.80	12.25	11.50	10.80	10.10
92.00	92.50	17.30	15.95	15.35	15.00	14.10	13.25	12.95	12.40	11.60	10.90	10.25
92.30	93.00	17.45	16.15	15.50	15.15	14.25	13.35	13.10	12.55	11.75	11.00	10.35
93.00	93.50	17.65	16.30	15.65	15.35	14.40	13.50	13.25	12.65	11.85	11.15	10.45
93.50	94.00	17.80	16.45	15.80	15.50	14.55	13.65	13.35	12.80	12.00	11.25	10.55
94.00	94.50	18.00	16.65	15.95	15.65	14.70	13.80	13.50	12.95	12.15	11.35	10.65
94.50	95.00	18.15	16.80	16.15	15.80	14.85	13.95	13.65	13.10	12.25	11.50	10.80
95.00	95.50	18.35	16.95	16.30	15.95	15.00	14.10	13.80	13.25	12.40	11.60	10.90
95.50	96.00	18.50	17.15	16.45	16.15	15.15	14.25	13.95	13.35	12.55	11.75	11.00
96.00	96.50	18.70	17.30	16.65	16.30	15.35	14.40	14.10	13.50	12.65	11.85	11.15
96.50	97.00	18.85	17.45	16.80	16.45	15.50	14.55	14.25	13.65	12.80	12.00	11.25
97.00	97.50	19.05	17.65	16.95	16.65	15.65	14.70	14.40	13.80	12.95	12.15	11.35
97.50	98.00	19.20	17.80	17.15	16.80	15.80	14.85	14.55	13.95	13.10	12.25	11.50
98.00	98.50	19.40	18.00	17.30	16.95	15.95	15.00	14.70	14.10	13.25	12.40	11.60
98.50	99.00	19.55	18.15	17.45	17.15	16.15	15.15	14.85	14.25	13.35	12.55	11.75
99.00	99.50	19.75	18.35	17.65	17.30	16.30	15.35	15.00	14.40	13.50	12.65	11.85
99.50	100.00	19.90	18.50	17.80	17.45	16.45	15.50	15.15	14.55	13.65	12.80	12.00

Third Schedule—continued

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

Column 1		Column 2	Column 1		Column 2	Column I		Column 2	Column 1		Column 2	Column 1		Column 2
Salary or wages in respect of week or part of week—			Salary or wages in respect of week or part of week—			Salary or wages in respect of week or part of week—			Salary or wages in respect of week or part of week—			Salary or wages in respect of week or part of week—
Exceeding—	But not exceeding—	Amount of deduction	Exceeding—	But not exceeding—	Amount of deduction	Exceeding—	But not exceeding—	Amount of deduction	Exceeding—	But not exceeding—	Amount of deduction	Exceeding—	But not exceeding—	Amount of deduction
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
100.00	101.00	20.20	180.00	181.00	53.70	260.00	261.00	96.60	340.00	341.00	145.75	420.00	421.00	198.10
101.00	102.00	20.55	181.00	182.00	54.20	261.00	262.00	97.20	341.00	342.00	146.40	421.00	422.00	198.75
102.00	103.00	20.90	182.00	183.00	54.65	262.00	263.00	97.80	342.00	343.00	147.00	422.00	423.00	199.40
103.00	104.00	21.30	183.00	184.00	55.15	263.00	264.00	98.35	343.00	344.00	147.65	423.00	424.00	200.05
104.00	105.00	21.65	184.00	185.00	55.65	264.00	265.00	98.95	344.00	345.00	148.30	424.00	425.00	200.70
105.00	106.00	22.00	185.00	186.00	56.10	265.00	266.00	99.55	345.00	346.00	148.95	425.00	426.00	201.35
106.00	107.00	22.40	186.00	187.00	56.60	266.00	267.00	100.10	346.00	347.00	149.60	426.00	427.00	202.00
107.00	108.00	22.75	187.00	188.00	57.10	267.00	268.00	100.70	347.00	348.00	150.25	427.00	428.00	202.65
108.00	109.00	23.15	188.00	189.00	57.60	268.00	269.00	101.30	348.00	349.00	150.90	428.00	429.00	203.30
109.00	110.00	23.50	189.00	190.00	58.05	269.00	270.00	101.90	349.00	350.00	151.55	429.00	430.00	203.95
110.00	111.00	23.90	190.00	191.00	58.55	270.00	271.00	102.45	350.00	351.00	152.20	430.00	431.00	204.60
111.00	112.00	24.25	191.00	192.00	59.05	271.00	272.00	103.05	351.00	352.00	152.85	431.00	432.00	205.25
112.00	113.00	24.65	192.00	193.00	59.55	272.00	273.00	103.65	352.00	353.00	153.50	432.00	433.00	205.90
113.00	114.00	25.00	193.00	194.00	60.05	273.00	274.00	104.25	353.00	354.00	154.15	433.00	434.00	206.55
114.00	115.00	25.40	194.00	195.00	60.55	274.00	275.00	104.85	354.00	355.00	154.80	434.00	435.00	207.20
115.00	116.00	25.80	195.00	196.00	61.05	275.00	276.00	105.45	355.00	356.00	155.45	435.00	436.00	207.85
116.00	117.00	26.15	196.00	197.00	61.55	276.00	277.00	106.00	356.00	357.00	156.10	436.00	437.00	208.50
117.00	118.00	26.55	197.00	198.00	62.05	277.00	278.00	106.60	357.00	358.00	156.75	437.00	438.00	209.15
118.00	119.00	26.90	198.00	199.00	62.55	278.00	279.00	107.20	358.00	359.00	157.45	438.00	439.00	209.80
119.00	120.00	27.30	199.00	200.00	63.05	279.00	280.00	107.80	359.00	360.00	158.10	439.00	440.00	210.45
120.00	121.00	27.65	200.00	201.00	63.55	280.00	281.00	108.40	360.00	361.00	158.75	440.00	441.00	211.10
121.00	122.00	28.05	201.00	202.00	64.05	281.00	282.00	109.00	361.00	362.00	159.40	441.00	442.00	211.75
122.00	123.00	28.45	202.00	203.00	64.60	282.00	283.00	109.60	362.00	363.00	160.05	442.00	443.00	212.40
123.00	124.00	28.80	203.00	204.00	65.10	283.00	284.00	110.20	363.00	364.00	160.70	443.00	444.00	213.05
124.00	125.00	29.20	204.00	205.00	65.65	284.00	285.00	110.80	364.00	365.00	161.35	444.00	445.00	213.70
125.00	126.00	29.60	205.00	206.00	66.15	285.00	286.00	111.40	365.00	366.00	162.05	445.00	446.00	214.35
126.00	127.00	29.95	206.00	207.00	66.70	286.00	287.00	112.00	366.00	367.00	162.70	446.00	447.00	215.00
127.00	128.00	30.35	207.00	208.00	67.20	287.00	288.00	112.60	367.00	368.00	163.35	447.00	448.00	215.65

Third Schedule—continued

Table B—continued

     

Column 1		Column 2	Column 1		Column 2	Column 1		Column 2	Column 1		Column 2	Column 1		Column 2
Salary or wages in respect of week or part of week—			Salary or wages in respect of week or part of week—			Salary or wages in respect of week or part of week—			Salary or wages in respect of week or part of week—			Salary or wages in respect of week or part of week—
		Amount of deduction			Amount of deduction			Amount of deduction			Amount of deduction			Amount of deduction
Exceeding—	But not exceeding—		Exceeding—	But not exceeding—		Exceeding—	But not exceeding—		Exceeding—	But not exceeding—		Exceeding—	But not exceeding—
$	$	$	$	$	$	$	$	$	$	$	$	$	$	$
128.00	129.00	30.75	208.00	209.00	67.75	288.00	289.00	113.20	368.00	369.00	164.00	448.00	449.00	216.30
129.00	130.00	31.15	209.00	210.00	68.25	289.00	290.00	113.85	369.00	370.00	164.70	449.00	450.00	216.95
130.00	131.00	31.55	210.00	211.00	68.80	290.00	291.00	114.45	370.00	371.00	165.35	450.00	451.00	217.60
131.00	132.00	32.00	211.00	212.00	69.35	291.00	292.00	115.05	371.00	372.00	166.00	451.00	452.00	218.25
132.00	133.00	32.40	212.00	213.00	69.85	292.00	293.00	115.65	372.00	373.00	166.65	452.00	453.00	218.90
133.00	134.00	32.80	213.00	214.00	70.40	293.00	294.00	116.25	373.00	374.00	167.35	453.00	454.00	219.55
134.00	135.00	33.20	214.00	215.00	70.95	294.00	295.00	116.85	374.00	375.00	168.00	454.00	455.00	220.20
135.00	136.00	33.60	215.00	216.00	71.45	295.00	296.00	117.50	375.00	376.00	168.65	455.00	456.00	220.85
136.00	137.00	34.00	216.00	217.00	72.00	296.00	297.00	118.10	376.00	377.00	169.30	456.00	457.00	221.50
137.00	138.00	34.45	217.00	218.00	72.55	297.00	298.00	118.70	377.00	378.00	17000	457.00	458.00	222.15
138.00	139.00	34.85	218.00	219.00	73.10	298.00	299.00	119.30	378.00	379.00	170.65	458.00	459.00	222.80
139.00	140.00	35.25	219.00	220.00	73.60	299.00	300.00	119.95	379.00	380.00	171.30	459.00	460.00	223.45
140.00	141.00	35.70	220.00	221.00	74.15	300.00	301.00	120.55	380.00	381.00	172.00	460.00	461.00	224.10
141.00	142.00	36.10	221.00	222.00	74.70	301.00	302.00	121.15	381.00	382.00	172.65	461.00	462.00	224.75
142.00	143.00	36.55	222.00	223.00	75.25	302.00	303.00	121.75	382.00	383.00	173.35	462.00	463.00	225.40
143.00	144.00	36.95	223.00	224.00	75.80	303.00	304.00	122.40	383.00	384.00	174.00	463.00	464.00	226.05
144.00	145.00	37.40	224.00	225.00	76.35	304.00	305.00	123.00	384.00	385.00	174.65	464.00	465.00	226.70
145.00	146.00	37.80	225.00	226.00	76.90	305.00	306.00	123.65	385.00	386.00	175.30	465.00	466.00	227.35
146.00	147.00	38.25	226.00	227.00	77.45	306.00	307.00	124.25	386.00	387.00	175.95	466.00	467.00	228.00
147.00	148.00	38.65	227.00	228.00	78.00	307.00	308.00	124.85	387.00	388.00	176.60	467.00	468.00	228.65
148.00	149.00	39.10	228.00	229.00	78.55	308.00	309.00	125.50	388.00	389.00	177.25	468.00	469.00	229.30
149.00	150.00	39.55	229.00	230.00	79.10	309.00	310.00	126.10	389.00	390.00	177.90	469.00	470.00	229.95
150.00	151.00	39.95	230.00	231.00	79.65	310.00	311.00	126.75	390.00	391.00	178.55	470.00	471.00	230.60
151.00	152.00	40.40	231.00	232.00	80.20	311.00	312.00	127.35	391.00	392.00	179.20	471.00	472.00	231.25
152.00	153.00	40.85	232.00	233.00	80.75	312.00	313.00	128.00	392.00	393.00	179.85	472.00	473.00	231.90
153.00	154.00	41.30	233.00	234.00	81.30	313.00	314.00	128.60	393.00	394.00	180.50	473.00	474.00	232.55
154.00	155.00	41.75	234.00	235.00	81.85	314.00	315.00	129.25	394.00	395.00	181.15	474.00	475.00	233.20
155.00	156.00	42.15	235.00	236.00	82.40	315.00	316.00	129.85	395.00	396.00	181.80	475.00	476.00	233.85

156.00	157.00	42.60	236.00	237.00	82.95	316.00	317.00	130.50	396.00	397.00	182.45	476.00	477.00	234.50
157.00	158.00	43.05	237.00	238.00	83.50	317.00	318.00	131.10	397.00	398.00	183.10	477.00	478.00	235.15
158.00	159.00	43.50	238.00	239.00	84.10	318.00	319.00	131.75	398.00	399.00	183.75	478.00	479.00	235.85
159.00	160.00	43.95	239.00	240.00	84.65	319.00	320.00	132.35	399.00	400.00	184.40	479.00	480.00	236.40
160.00	161.00	44.40	240.00	241.00	85.20	320.00	321.00	133.00	400.00	401.00	185.05	480.00	481.00	237.10
161.00	162.00	44.85	241.00	242.00	85.75	321.00	322.00	133.60	401.00	402.00	185.75	481.00	482.00	237.75
162.00	163.00	45.30	242.00	243.00	86.30	322.00	323.00	134.25	402.00	403.00	186.40	482.00	483.00	238.40
163.00	164.00	45.75	243.00	244.00	86.90	323.00	324.00	134.90	403.00	404.00	187.05	483.00	484.00	239.05
164.00	165.00	46.20	244.00	245.00	87.45	324.00	325.00	135.50	404.00	405.00	187.70	484.00	485.00	239.70
165.00	166.00	46.70	245.00	246.00	88.00	325.00	326.00	136.15	405.00	406.00	188.35	485.00	486.00	240.35
166.00	167.00	47.15	246.00

247.00	88.60	326.00	327.00	136.80	406.00	407.00	189.00	486.00	487.00	241.00
167.00	168.00	47.60	247.00	248.00	89.15	327.00	328.00	137.40	407.00	408.00	189.65	487.00	488.00	241.65
168.00	169.00	48.05	248.00	249.00	89.70	328.00	329.00	138.05	408.00	409.00	190.30	488.00	489.00	242.30
169.00	170.00	48.55	249.00	250.00	90.30	329.00	330.00	138.70	409.00	410.00	190.95	489.00	490.00	242.95
170.00	171.00	49.00	250.00	251.00	90.85	330.00	331.00	139.35	410.00	411.00	191.60	490.00	491.00	243.60
171.00	172.00	49.45	251.00	252.00	91.45	331.00	332.00	139.95	411.00	412.00	192.25	491.00	492.00	244.25
172.00	173.00	49.90	252.00	253.00	92.00	332.00	333.00	140.60	412.00	413.00	192.90	492.00	493.00	244.90
173.00	174.00	50.40	253.00	254.00	92.60	333.00	334.00	141.25	413.00	414.00	193.55	493.00	494.00	245.55
174.00	175.00	50.85	254.00	255.00	93.15	334.00	335.00	141.90	414.00	415.00	194.20	494.00	495.00	246.20
175.00	176.00	51.35	255.00	256.00	93.75	335.00	336.00	142.50	415.00	416.00	194.85	495.00	496.00	246.85
176.00	177.00	51.80	256.00	257.00	94.30	336.00	337.00	143.15	416.00	417.00	195.50	496.00	497.00	247.50
177.00	178.00	52.30	257.00	258.00	94.90	337.00	338.00	143.80	417.00	418.00	196.15	497.00	498.00	248.15
178.00	179.00	52.75	258.00	259.00	95.45	338.00	339.00	144.45	418.00	419.00	196.80	498.00	499.00	248.80
179.00	180.00	53.25	259.00	260.00	96.05	339.00	340.00	145.10	419.00	420.00	197.45	499.00	500.00	249.45